RETIREMENT AND EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Sep. 30, 2019

RETIREMENT AND EMPLOYEE BENEFIT PLANS

Schedule of multi-employer defined benefit pension plans

Contibutions of

Pension Protection Act ("PPA")

Energy Services of America

Certified Zone Status (1)

FIP/RP Status

Companies

Expiration Date of

EIN/Pension

Pending/

Surcharge

Collective Bargaining

Pension Fund

Plan Number

2018

2017

Implemented (2)

2018

2017

2016

Imposed

Agreement

Central States, Southeast and Southwest Areas Pension Fund

36-6044243/001

Red

Red

Implemented

$

189,644

$

—

$

—

no

Various

National Automatic Sprinkler Industry Pension Fund

52-6054620/001

Red

Red

Implemented

131,141

99,731

—

no

Various

Iron Workers District Council of Southern Ohio &Vicinity Pension Trust

31-6038516/001

Yellow

Yellow

Implemented

122,683

57,960

—

no

Various

Carpenters Pension Fund of WV

55-6027998/001

Red

Red

Implemented

746,743

444,455

—

no

Various

Plumbers & Pipefitters National Pension Fund

52-6152779/001

Yellow

Yellow

Implemented

786,940

1,929,939

1,034,996

no

Various

Sheet Metal Workers' National Pension Fund

52-6112463/001

Yellow

Yellow

Implemented

125,982

153,542

182,991

no

Various

Sheet Metal Workers Local Pension Fund

34-6666753/001

Red

Red

Implemented

71,143

11,483

—

no

Various

Plumbers and Pipefitters Local 152 Pension Fund

55-6029095/001

Red

Red

Implemented

19,511

—

—

no

Various

All Other

Green

Green

6,313,624

4,087,927

6,152,291

no

Various

$

8,507,411

$

6,785,037

$

7,370,278

(1) The most recent PPA zone status available in 2019 and 2018 is the the plan's year-end during 2018 and 2017, respectively.  The zone status is based on information that we received from the plan and is certified by the plan's actuary.  Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the orange zone are less than 80 percent funded and have an Accumulated Funding Deficiency in the current year or projected into the next six years, plans in the yellow zone are less than 80 percent funded, and plans in the green zone are at least 80 percent funded.

(2) Indicates whether the plan has a financial improvement plan ("FIP") or a rehabilitation plan ("RP") which is either pending or has been implemented.