Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2012

Compensation and Retirement Disclosure [Abstract]

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]

The changes in benefit obligations and plan assets under the pension plan were as follows as of and for the year ended September 30, 2012: 

Change in benefit obligation:
Benefit obligation at beginning of fiscal year	$	397,760
Service costs		-
Interest costs		20,659
Benefits paid		(8,621	)
Actuarial loss		231,002
Benefit obligation at end of fiscal year	$	640,800
Change in plan assets:
Fair value of plan assets at beginning of fiscal year	$	308,089
Actual return on plan assets		(38,532	)
Employer contribution		34,421
Benefits paid		(8,621	)
Fair value of plan assets at end of year	$	295,357
Funded status at end of year	$	(345,443	)

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

Amounts recognized in the consolidated balance sheets consist of the following as of September 30, 2012 and 2011:

	2012			2011
Long-term liabilities	$	(345,443	)	$	(113,344	)

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Amounts recognized in accumulated other comprehensive income as of September 30, 2012 consist of the following:

Net loss/(gain)	$	243,262
Prior service cost		102,181
	$	345,443

Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

The following table summarizes the pension plan, which has a projected benefit obligation that exceeds plan assets:

	2012		2011
Projected benefit obligation in excess of plan assets:
Projected benefit obligation	$	640,800	$	397,760
Fair value of plan assets		295,357		308,089

Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]

The following table summarizes the components of the net periodic pension cost at September 30, 2012: 

Interest costs	$	20,659
Expected return on assets		(15,189	)
Amortization of net loss		17,788
Net periodic pension cost	$	23,258

Schedule of Assumptions Used [Table Text Block]

Weighted-average assumptions used to determine benefit obligations at September 30, 2012 were: 

Discount rate	3.75	%
Expected return on plan assets	2.60	%
Rate of compensation increase	not applicable

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

The following table presents the pension plan assets financial instruments carried at fair value as of September 30, 3012 and 2011 in accordance with the fair value hierarchy:

	Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable Inputs
	(Level 1)		(Level 2)		(Level 3)
September 30, 2012
Money Market Separate
Account	$	-	$	295,357	$	-
Total plan assets	$	-	$	295,357	$	-
September 30, 2011
Money Market Separate
Account	$	-	$	308,089	$	-
Total plan assets	$	-	$	308,089	$	-

Schedule of Expected Benefit Payments [Table Text Block]

Benefits expected to be paid in each of the next five fiscal years and in aggregate for the five fiscal years thereafter are as follows: 

2013	$	12,000
2014		14,000
2015		16,000
2016		21,000
2017		21,000
2018-2022		140,000
	$	224,000