RETIREMENT PLANS (Tables)

12 Months Ended

Sep. 30, 2012

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,
	2012		2011		2012		2011		2012		2011
Change in Projected Benefit Obligation:
Benefit obligation at beginning of year	$ 7,045,000		$ 6,959,000		$ 1,310,000		$ 1,195,000		$ 1,031,000		$ 1,365,000
Service cost	302,000		298,000		50,000		45,000		12,000		12,000
Interest cost	323,000		311,000		61,000		58,000		49,000		51,000
Actuarial loss (gain)	352,000		(342,000	)	97,000		18,000		150,000		(397,000	)
Benefits paid	(261,000	)	(174,000	)	(6,000	)	(6,000	)	-		-
Administrative expenses paid	(8,000	)	(7,000	)	-		-		-		-
Benefit obligation at end of year	7,753,000		7,045,000		1,512,000		1,310,000		1,242,000		1,031,000
Change in Plan Assets:
Fair value of plan assets at beginning of year	4,214,000		4,123,000		-		-		-		-
Actual return on plan assets	773,000		22,000		-		-		-		-
Employer contributions	670,000		250,000		6,000		6,000		-		-
Benefits paid	(261,000	)	(174,000	)	(6,000	)	(6,000	)	-		-
Administrative expenses paid	(8,000	)	(7,000	)	-		-		-		-
Fair value of plan assets at end of year	5,388,000		4,214,000		-		-		-		-
Funded status	$ (2,365,000	)	$ (2,831,000	)	$ (1,512,000	)	$ (1,310,000	)	$ (1,242,000	)	$ (1,031,000	)

Schedule of amounts recognized in the consolidated balance sheets

	Pension				SERP				Postretirement Medical
	September 30,
	2012		2011		2012		2011		2012		2011
Amounts recognized in the Consolidated Balance Sheets:
Noncurrent assets	$          -		$          -		$          -		$          -		$          -		$          -
Current liabilities	-		-		(5,000	)	(5,000	)	-		-
Noncurrent liabilities	(2,365,000	)	(2,831,000	)	(1,507,000	)	(1,305,000	)	(1,242,000	)	(1,031,000	)
Net amount	$ (2,365,000	)	$ (2,831,000	)	$ (1,512,000	)	$ (1,310,000	)	$ (1,242,000	)	$ (1,031,000	)

Schedule of amounts recognized in accumulated other comprehensive income

	Pension		SERP				Postretirement Medical
	September 30,
	2012	2011	2012		2011		2012		2011
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss (gain)	$  2,559,000	$  2,765,000	$    514,000		$    434,000		$       (30,000	)	$   (191,000	)
Prior service cost (credit)	93,000	98,000	(92,000	)	(93,000	)	148,000		284,000
Accumulated other comprehensive loss	$  2,652,000	$  2,863,000	$    422,000		$    341,000		$      118,000		$      93,000

Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit costs

	Pension		SERP		Postretirement Medical
	Year ended September 30,
	2012	2011	2012	2011	2012	2011
Assumptions used to determine fiscal year-end benefit obligations:
Discount rate	4.00%	4.75%	4.00%	4.75%	4.00%	4.75%
Rate of compensation increase	4.00%	5.00%	4.00%	5.00%	N/A	N/A
Assumptions used to determine net benefit costs (years ended):
Discount rate	4.75%	5.00%	4.75%	5.00%	4.75%	5.00%
Expected return on plan assets	7.00%	7.00%	N/A	N/A	N/A	N/A
Rate of compensation increase	5.00%	5.00%	5.00%	5.00%	N/A	N/A

Schedule of components of net periodic benefit cost

	Pension						SERP					Postretirement Medical
	Year ended September 30,
	2012			2011			2012			2011		2012			2011
Net periodic benefit cost for the year:
Service cost		$ 302,000			$ 298,000			$ 50,000			$  45,000		$ 12,000			$ 12,000
Interest cost		323,000			311,000			61,000			58,000		49,000			51,000
Expected return on plan assets		(327,000	)		(296,000	)		-			-		-			-
Amortization of prior service cost (credit)		5,000			5,000			(1,000	)		4,000		136,000			136,000
Amortization of net actuarial loss (gain)		112,000			85,000			17,000			14,000		(11,000	)		(5,000	)
Net periodic benefit cost		$ 415,000			$ 403,000			$ 127,000			$ 121,000		$186,000			$194,000

Schedule of amounts that are estimated to be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost in the next fiscal year

								Postretirement
	Pension			SERP				Medical
Prior service cost (credit)		$	5,000		$	(5,000	)		$	136,000
Net actuarial loss		105,000			21,000				-
		$	110,000		$	16,000			$	136,000

Schedule of benefits expected to be paid under the retirement plans

					Postretirement
	Pension		SERP		Medical
Expected Benefit Payments:
Fiscal year ending September 30, 2013	$	156,000	$	5,000	$	-
Fiscal year ending September 30, 2014	$	206,000	$	4,000	$	-
Fiscal year ending September 30, 2015	$	194,000	$	4,000	$	-
Fiscal year ending September 30, 2016	$	182,000	$	3,000	$	-
Fiscal year ending September 30, 2017	$	256,000	$	2,000	$	-
Fiscal years ending September 30, 2018 through 2022	$	1,751,000	$	236,000	$	276,000

Schedule of assumed health care cost trend rates related to the measurement of postretirement medical obligations

	Year ended September 30,
	2012	2011
Health care cost trend rates assumed for next year	8.5%	9.0%
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	$   14,000	$    (11,000)
Effect on accumulated postretirement benefit obligations	$ 280,000	$  (220,000)

Schedule of year-end target allocation, by asset category, and the actual asset allocations

	Target	September 30,
Asset Category	Allocation	2012	2011
Cash and other	0% - 30%	1%	15%
Fixed income securities	20% - 60%	30%	20%
Equity securities	30% - 70%	69%	65%

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
	2012			(Level 1)			(Level 2)			(Level 3)
Financial Assets:
Cash		$	72,000		$	72,000		$	-		$	-
U.S. government bonds			100,000			100,000			-			-
Corporate bonds			400,000			400,000			-			-
Fixed income exchange-traded funds			850,000			850,000			-			-
Preferred securities			232,000			232,000			-			-
Equities			3,734,000			3,734,000			-			-
Total		$	5,388,000		$	5,388,000		$	-		$	-

				Fair Value Measurements Using:
	Carrying			Quoted			Significant
	Amount			Prices in			Other			Significant
	as of			Active			Observable			Unobservable
	September 30,			Markets			Inputs			Inputs
	2011			(Level 1)			(Level 2)			(Level 3)
Financial Assets:
Cash		$	625,000		$	625,000		$	-		$	-
U.S. government bonds			303,000			303,000			-			-
Corporate bonds			366,000			366,000			-			-
Preferred securities			197,000			197,000			-			-
Equities			2,723,000			2,723,000			-			-
Total		$	4,214,000		$	4,214,000		$	-		$	-