Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2014

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 Plan were as follows as of and for the years ended September 30, 2014 and 2013:

Change in benefit obligation:	2014		2013
Benefit obligation at beginning of fiscal year	$	565,000	$	641,000
Service costs		-		-
Interest costs		27,000		24,000
Benefits paid		(31,000)		(10,000)
Actuarial losses (gain)		84,000		(90,000)
Benefit obligation at end of fiscal year	$	645,000	$	565,000
Change in plan assets:
Fair value of plan assets at beginning of fiscal year	$	315,000	$	295,000
Actual return on plan assets		(1,000)		(20,000)
Employer contribution		44,000		50,000
Expenses paid		(20,000)		-
Benefits paid		(11,000)		(10,000)
Fair value of plan assets at end of year	$	327,000	$	315,000
Unfunded status at end of year	$	(318,000)	$	(250,000)

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

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

	2014		2013
Projected benefit obligation in excess of plan assets:
Projected benefit obligation	$	645,000	$	565,000
Fair value of plan assets		327,000		315,000

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, 2014 and 2013:

	2014		2013
Interest cost	$	27,000	$	24,000
Expected return on assets		11,000		11,000
Amortization of net loss		7,000		12,000
Net periodic pension cost	$	45,000	$	47,000

Schedule of Assumptions Used [Table Text Block]

Weighted-average assumptions used to determine benefit obligations at September 30, 2014 and 2013 were:

	2014		2013
Discount rate	4.25	%	4.75	%
Expected return on plan assets	2.60	%	2.60	%
Rate of compensation increase	not applicable		not applicable