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RETIREMENT PLANS (Tables) | 12 Months Ended
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Sep. 30, 2014
RETIREMENT PLANS |
Schedule of changes in benefit obligations, fair values of plan assets and reconciliations of the funded status of the retirement plans |
|  | Pension |  | SERP |  | Postretirement Medical
|  | September 30,
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  |  | $ | 6,858,000 |  |  |  | $ | 7,753,000 |  |  |  | $ | 1,322,000 |  |  |  | $ | 1,512,000 |  |  |  | $ | 1,073,000 |  |  |  | $ | 1,242,000 |
Service cost |  |  | 156,000 |  |  |  | 272,000 |  |  |  | 47,000 |  |  |  | 52,000 |  |  |  | 12,000 |  |  |  | 14,000 |
Interest cost |  |  | 322,000 |  |  |  | 299,000 |  |  |  | 67,000 |  |  |  | 58,000 |  |  |  | 54,000 |  |  |  | 50,000 |
Actuarial loss (gain) |  |  | 1,186,000 |  |  |  | (1,289,000 | ) |  |  | 337,000 |  |  |  | (294,000 | ) |  |  | 88,000 |  |  |  | (233,000 | )
Benefits paid |  |  | (213,000 | ) |  |  | (169,000 | ) |  |  | (6,000 | ) |  |  | (6,000 | ) |  |  | - |  |  |  | - |
Administrative expenses paid |  |  | (10,000 | ) |  |  | (8,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Benefit obligation at end of year |  |  | 8,299,000 |  |  |  | 6,858,000 |  |  |  | 1,767,000 |  |  |  | 1,322,000 |  |  |  | 1,227,000 |  |  |  | 1,073,000 |
Change in Plan Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 6,111,000 |  |  |  | 5,388,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Actual return on plan assets |  |  | 784,000 |  |  |  | 300,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Employer contributions |  |  | 350,000 |  |  |  | 600,000 |  |  |  | 6,000 |  |  |  | 6,000 |  |  |  | - |  |  |  | - |
Benefits paid |  |  | (213,000 | ) |  |  | (169,000 | ) |  |  | (6,000 | ) |  |  | (6,000 | ) |  |  | - |  |  |  | - |
Administrative expenses paid |  |  | (10,000 | ) |  |  | (8,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fair value of plan assets at end of year |  |  | 7,022,000 |  |  |  | 6,111,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Funded status |  |  | $ | (1,277,000 | ) |  |  | $ | (747,000 | ) |  |  | $ | (1,767,000 | ) |  |  | $ | (1,322,000 | ) |  |  | $ | (1,227,000 | ) |  |  | $ | (1,073,000 | )
Schedule of amounts recognized in the consolidated balance sheets |
|  | Pension |  | SERP |  | Postretirement Medical
|  | September 30,
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013
Amounts recognized in the Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | (5,000 | ) |  |  | $ | (5,000 | ) |  |  | $ | - |  |  |  | $ | - |
Noncurrent liabilities |  |  | (1,277,000 | ) |  |  | (747,000 | ) |  |  | (1,762,000 | ) |  |  | (1,317,000 | ) |  |  | (1,227,000 | ) |  |  | (1,073,000 | )
Net amount |  |  | $ | (1,277,000 | ) |  |  | $ | (747,000 | ) |  |  | $ | (1,767,000 | ) |  |  | $ | (1,322,000 | ) |  |  | $ | (1,227,000 | ) |  |  | $ | (1,073,000 | )
Schedule of amounts recognized in accumulated other comprehensive (loss) income |
|  | Pension |  | SERP |  | Postretirement Medical |
|  | September 30, |
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Amounts recognized in accumulated other comprehensive (loss) income: |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss (gain) |  |  | $ | 2,068,000 |  |  |  | $ | 1,254,000 |  |  |  | $ | 530,000 |  |  |  | $ | 200,000 |  |  |  | $ | (155,000 | ) |  |  | $ | (263,000 | )
Prior service cost (credit) |  |  | 81,000 |  |  |  | 88,000 |  |  |  | (80,000 | ) |  |  | (87,000 | ) |  |  | - |  |  |  | 12,000 |
Accumulated other comprehensive loss (income) |  |  | $ | 2,149,000 |  |  |  | $ | 1,342,000 |  |  |  | $ | 450,000 |  |  |  | $ | 113,000 |  |  |  | $ | (155,000 | ) |  |  | $ | (251,000 | )
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit costs |
|  | Pension |  | SERP |  | Postretirement Medical
|  | Year ended September 30, |
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Assumptions used to determine fiscal year-end benefit obligations: |  |  |  |  |  |  |  |
Discount rate |  | 4.25% |  | 5.00% |  | 4.25% |  | 5.00% |  | 4.25% |  | 5.00% |
Rate of compensation increase |  | 4.00% |  | 4.00% |  | 4.00% |  | 4.00% |  | N/A |  | N/A |
Assumptions used to determine net benefit costs (years ended): |  |  |  |  |  |  |
Discount rate |  | 5.00% |  | 4.00% |  | 5.00% |  | 4.00% |  | 5.00% |  | 4.00% |
Expected return on plan assets |  | 7.00% |  | 7.00% |  | N/A |  | N/A |  | N/A |  | N/A |
Rate of compensation increase |  | 4.00% |  | 4.00% |  | 4.00% |  | 4.00% |  | N/A |  | N/A |
Schedule of components of net periodic benefit cost |
|  | Pension |  | SERP |  | Postretirement Medical
|  | Year ended September 30,
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013
Net periodic benefit cost for the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  |  | $ | 156,000 |  |  |  | $ | 272,000 |  |  |  | $ | 47,000 |  |  |  | $ | 52,000 |  |  |  | $ | 12,000 |  |  |  | $ | 14,000 |
Interest cost |  |  | 322,000 |  |  |  | 299,000 |  |  |  | 67,000 |  |  |  | 58,000 |  |  |  | 54,000 |  |  |  | 50,000 |
Expected return on plan assets |  |  | (429,000 | ) |  |  | (387,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Amortization of prior service cost (credit) |  |  | 5,000 |  |  |  | 5,000 |  |  |  | (5,000 | ) |  |  | (5,000 | ) |  |  | 12,000 |  |  |  | 136,000 |
Amortization of net actuarial loss (gain) |  |  | 20,000 |  |  |  | 103,000 |  |  |  | 5,000 |  |  |  | 20,000 |  |  |  | (21,000 | ) |  |  | - |
Net periodic benefit cost |  |  | $ | 74,000 |  |  |  | $ | 292,000 |  |  |  | $ | 114,000 |  |  |  | $ | 125,000 |  |  |  | $ | 57,000 |  |  |  | $ | 200,000 |
Schedule of amounts that are estimated to be amortized from accumulated other comprehensive loss into net periodic benefit cost in the next fiscal year |
|  |  |  |  |  | Postretirement
|  | Pension |  | SERP |  | Medical
Prior service cost (credit) |  |  | $ | 5,000 |  |  |  | $ | (5,000 | ) |  |  | $ | - |
Net actuarial loss (gain) |  |  | 84,000 |  |  |  | 24,000 |  |  |  | (5,000 | )
|  |  | $ | 89,000 |  |  |  | $ | 19,000 |  |  |  | $ | (5,000 | )
Schedule of benefits expected to be paid under the retirement plans |
|  |  |  |  |  |  |  | Postretirement
|  | Pension |  | SERP |  | Medical
Expected Benefit Payments: |  |  |  |  |  |  |  |  |  |  |  |
Fiscal year ending September 30, 2015 |  |  | $ | 207,000 |  |  |  | $ | 5,000 |  |  |  | $ | - |
Fiscal year ending September 30, 2016 |  |  | $ | 192,000 |  |  |  | $ | 4,000 |  |  |  | $ | - |
Fiscal year ending September 30, 2017 |  |  | $ | 256,000 |  |  |  | $ | 3,000 |  |  |  | $ | - |
Fiscal year ending September 30, 2018 |  |  | $ | 274,000 |  |  |  | $ | 3,000 |  |  |  | $ | 25,000 |
Fiscal year ending September 30, 2019 |  |  | $ | 262,000 |  |  |  | $ | 2,000 |  |  |  | $ | 28,000 |
Fiscal years ending September 30, 2020 through 2024 |  |  | $ | 2,219,000 |  |  |  | $ | 539,000 |  |  |  | $ | 258,000 |
Schedule of assumed health care cost trend rates related to the measurement of postretirement medical obligations |
|  | Year ended September 30, |
|  | 2014 |  | 2013 |
Health care cost trend rates assumed for next year |  | 7.5% |  | 8.0% |
Ultimate cost trend rate |  | 5.0% |  | 5.0% |
Year that the rate reaches the ultimate trend rate |  | 2020 |  | 2020 |
Schedule of effects of one-percentage-point change in the assumed health care cost trend rates |
| 1-Percentage |  | 1-Percentage
| Point Increase |  | Point (Decrease)
Effect on total service and interest cost components |  | $ | 80,000 |  |  |  | $ | (55,000 | )
Effect on accumulated postretirement benefit obligations |  | $ | 270,000 |  |  |  | $ | (211,000 | )
Schedule of year-end target allocation, by asset category, and the actual asset allocations |
|  | Target |  | September 30, |
Asset Category |  | Allocation |  | 2014 |  | 2013 |
Cash and other |  | 0% - 30% |  | 12% |  | 5% |
Fixed income securities |  | 20% - 60% |  | 20% |  | 25% |
Equity securities |  | 30% - 70% |  | 68% |  | 70% |
Schedule of pension plan assets at fair value |
|  |  |  |  |  | Fair Value Measurements Using:
|  | Carrying |  | Quoted |  | Significant |  |
|  | Amount |  | Prices in |  | Other |  | Significant
|  | as of |  | Active |  | Observable |  | Unobservable
|  | September 30, |  | Markets |  | Inputs |  | Inputs
|  | 2014 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Financial Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash |  |  | $ | 817,000 |  |  |  | $ | 817,000 |  |  |  | $ | - |  |  |  | $ | - |
Corporate bonds |  |  | 660,000 |  |  |  | 660,000 |  |  |  | - |  |  |  | - |
Fixed income exchange- traded funds |  |  | 521,000 |  |  |  | 521,000 |  |  |  | - |  |  |  | - |
Preferred securities |  |  | 232,000 |  |  |  | 232,000 |  |  |  | - |  |  |  | - |
Equity securities exchange- traded funds |  |  | 758,000 |  |  |  | 758,000 |  |  |  | - |  |  |  | - |
Equities |  |  | 4,034,000 |  |  |  | 4,034,000 |  |  |  | - |  |  |  | - |
Total |  |  | $ | 7,022,000 |  |  |  | $ | 7,022,000 |  |  |  | $ | - |  |  |  | $ | - |
|  |  |  | Fair Value Measurements Using:
|  | Carrying |  | Quoted |  | Significant |  |
|  | Amount |  | Prices in |  | Other |  | Significant
|  | as of |  | Active |  | Observable |  | Unobservable
|  | September 30, |  | Markets |  | Inputs |  | Inputs
|  | 2013 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Financial Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash |  |  | $ | 316,000 |  |  |  | $ | 316,000 |  |  |  | $ | - |  |  |  | $ | - |
U.S. government bonds |  |  | 97,000 |  |  |  | 97,000 |  |  |  | - |  |  |  | - |
Corporate bonds |  |  | 710,000 |  |  |  | 710,000 |  |  |  | - |  |  |  | - |
Fixed income exchange- traded funds |  |  | 458,000 |  |  |  | 458,000 |  |  |  | - |  |  |  | - |
Preferred securities |  |  | 226,000 |  |  |  | 226,000 |  |  |  | - |  |  |  | - |
Equity securities exchange- traded funds |  |  | 634,000 |  |  |  | 634,000 |  |  |  | - |  |  |  | - |
Equities |  |  | 3,670,000 |  |  |  | 3,670,000 |  |  |  | - |  |  |  | - |
Total |  |  | $ | 6,111,000 |  |  |  | $ | 6,111,000 |  |  |  | $ | - |  |  |  | $ | - |

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