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RETIREMENT PLANS (Tables)

12 Months Ended

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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Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

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Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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