The following table summarizes information on the fair value measurement of the Company’s assets as of December 31, 2011 and October 1, 2011, grouped by the categories described by the FASB.

				Quoted	Significant
				prices in	other		Significant
				active	observable		unobservable
				markets	inputs		inputs
	Total			(Level 1)	(Level 2)		(Level 3)
Cash value of life insurance policies:
December 31, 2011	$	2,026,910			$	2,026,910
October 1, 2011	$	1,939,129			$	1,939,129

Securities available for sale:
October 1, 2011	$	4,001,831	$	4,001,831

Securities available for sale at October 1, 2011 were variable rate demand bonds with contractual maturities ranging from 2018 to 2029. Interest rates on these securities are reset weekly, and the bonds may be liquidated at any time with seven days advance notice. We held no securities at December 31, 2011 because all bonds were liquidated to fund the acquistion described in Note 2. We had no significant unrealized holding gains or losses during the three months ended December 31, 2011.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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+ Details