Fair Value Measurements

3 Months Ended

Dec. 31, 2011

Fair Value Measurements

Fair Value Measurements

Note 8 - Fair Value Measurements

The Company has determined the fair value of certain assets through application of FASB ASC 820.

Fair value of assets and liabilities measured on a recurring basis at December 31, 2011, December 31, 2010 and September 30, 2011 are as follows:

Fair Value Measurements at Reporting Date Using:
	Fair Value	Quoted Prices In Active Markets for Identical Assets/Liabilities (Level 1)	Level 2	Level 3
December 31, 2011
Available-for-sale securities	$2,379,575	$2,379,575	0	0
December 31, 2010
Available-for-sale securities	$2,450,603	$2,450,603	0	0
September 30, 2011
Available-for-sale securities	$2,267,268	$2,267,238	0	0

Gains and losses included in earnings for the periods reported in investment income as follows:

Investment Income
	Three Months Ended December 31,
	2011	2010
Total gains included in earnings	$24,318	$143,958

Financial assets and liabilities valued using level 1 inputs are based on unadjusted quoted market prices within active markets.