Nature of Operations and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basic and Diluted Earnings Per Share

The following presents the calculation of the basic and diluted earnings per share for the years ended September 30, 2014 and 2013:

	2014						2013
	Net Income		Shares		EPS		Net Income		Shares		EPS
Basic EPS	$	3,473,000		9,518,000	$	0.36	$	6,725,000		9,518,000	$	0.71
Common stock equivalents				72,000						2,000
Diluted EPS	$	3,473,000		9,590,000	$	0.36	$	6,725,000		9,520,000	$	0.71

Company's Assets Measured at Fair Value

The following table sets forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2014:

	Fair Value Measurements
	Level 1		Level 2		Level 3		Total
Equities	$	17,102,000	$	—	$	—	$	17,102,000
Mutual Funds		19,088,000		—		—		19,088,000
Exchange-Traded Funds		1,764,000		—		—		1,764,000
Government Securities		43,999,000		—		—		43,999,000
Cash and Money Funds		5,159,000		—		—		5,159,000
Total	$	87,112,000	$	—	$	—	$	87,112,000

The following table sets forth by level, within the fair value hierarchy, the Company’s assets measured at fair value as of September 30, 2013:

	Fair Value Measurements
	Level 1		Level 2		Level 3		Total
Equities	$	12,634,000	$	—	$	—	$	12,634,000
Mutual Funds		28,264,000		—		—		28,264,000
Exchange-Traded Funds		5,162,000		—		—		5,162,000
Corporate Bonds		—		17,376,000		—		17,376,000
Municipal Bonds		—		15,555,000		—		15,555,000
Government Securities		2,000,000		—		—		2,000,000
Cash and Money Funds		2,122,000		—		—		2,122,000
Total	$	50,182,000	$	32,931,000	$	—	$	83,113,000

Estimated Useful Lives of Assets

Depreciation of property and equipment is computed using the straight-line method over the estimated useful lives of the related assets, as follows:

	Years
Land improvements	5
Buildings and improvements	6-40
Equipment	2-10

Revenues and Long-Term Assets Information Concerning Principal Geographic Areas

Information concerning principal geographic areas is as follows:

	2014				2013
	Revenues		Long-Term Assets		Revenues		Long-Term Assets
United States	$	40,017,000	$	7,209,000	$	48,943,000	$	7,913,000
United Kingdom		—		—		—		244,000
Total	$	40,017,000	$	7,209,000	$	48,943,000	$	8,157,000