Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2013

Schedule of financial assets that are measured at fair value on a recurring basis

	September 30, 2013
	Level 1		Level 2		Level 3		Total Fair Value
Assets
Money market accounts	$	26,845,000	$	0	$	0	$	26,845,000
Certificates of deposit	0		4,340,000		0		4,340,000
Equity investments (A)	0		0		8,875,000		8,875,000
Assets held in trust for deferred compensation plan (B)	490,000		0		0		490,000
Total	$	27,335,000	$	4,340,000	$	8,875,000	$	40,550,000

	September 30, 2012
	Level 1		Level 2		Level 3		Total Fair Value
Assets
Money market accounts	$	28,591,000	$	0	$	0	$	28,591,000
Certificates of deposit	0		4,496,000		0		4,496,000
Equity investments (A)	0		0		5,166,000		5,166,000
Assets held in trust for deferred compensation plan (B)	496,000		0		0		496,000
Total	$	29,087,000	$	4,496,000	$	5,166,000	$	38,749,000

(A) Equity investments are made up of stock in three privately held companies.

(B) Assets held in trust for deferred compensation plan are made up of bonds, equity and money market funds that are actively traded.

These assets are held in a Rabbi Trust for the benefit of deferred employee compensation not available for distribution under the Plan.

Schedule of reconciliation of financial assets measured at fair value on a recurring basis using Level 3 inputs

	Fair Value September 30, 2012	Realized (net of fees)	Change in Unrealized Estimated Value		Decrease due to impairment of assets		Increase due to purchase of shares	Decrease in cost basis due to sale		Decrease due to transfer from Level 3 to Level 1	Fair Value September 30, 2013
Level 3 only Equity investments	$5,166,000	$ (112,000)	$	3,821,000	$	0	$ 0	$	0	$ 0	$8,875,000

	Fair Value September 30, 2011	Realized (net of fees)	Change in Unrealized Estimated Value		Decrease due to impairment of assets		Increase due to purchase of shares	Decrease in cost basis due to sale		Decrease due to transfer from Level 3 to Level 1	Fair Value September 30, 2012
Level 3 only Equity investments	$2,145,000	$ (28,000)	$2,887,000		$ 0		$ 162,000	$ 0		$ 0	$5,166,000

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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