Fair Value Measurements

6 Months Ended

Mar. 31, 2013

Fair Value Disclosures [Abstract]

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 March 31, 2013 and September 30, 2012 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
March 31, 2013
Available-for-sale  securities	$	2,229,560	$	2,229,560		0		0
September 30, 2012
Available-for-sale  securities	$	2,271,721	$	2,271,721		0		0

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

Investment Income

	Three Months Ended March 31,				Six Months Ended March 31,
	2013		2012		2013		2012
Total gains included in earnings	$	49,731	$	48,698	$	79,458	$	73,016

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