Note 11 - Employee Benefit Plans (Tables)

12 Months Ended

Sep. 27, 2014

Note 11 - Employee Benefit Plans (Tables) [Line Items]

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

	Year Ended
	September 27,			September 28,			September 29,
(In thousands)	2014			2013			2012
Change in benefit obligation:
Benefit obligation at beginning of year	$	2,973		$	3,181		$	3,231
Interest cost		137			128			146
Actuarial loss (gain)		174			(134	)		218
Settlement		-			-			(218	)
Distributions		(206	)		(202	)		(196	)
Benefit obligation at end of year	$	3,078		$	2,973		$	3,181
Change in plan assets:
Fair value of plan assets at beginning of year	$	2,045		$	1,739		$	1,660
Actual return on plan assets		178			201			287
Employer contributions		240			307			206
Settlement		-			-			(218	)
Distributions		(210	)		(202	)		(196	)
Fair value of plan assets at end of year	$	2,253		$	2,045		$	1,739
Reconciliation of funded status to net amount recognized:
Funded status	$	(825	)	$	(928	)	$	(1,442	)
Net amount recognized	$	(825	)	$	(928	)	$	(1,442	)
Amounts recognized on the consolidated balance sheet:
Accrued benefit liability	$	(825	)	$	(928	)	$	(1,442	)
Accumulated other comprehensive loss (net of tax)		782			706			859
Net amount recognized	$	(43	)	$	(222	)	$	(583	)
Amounts recognized in accumulated other comprehensive loss:
Unrecognized net loss	$	1,261		$	1,138		$	1,386
Net amount recognized	$	1,261		$	1,138		$	1,386
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)	$	165		$	(192	)	$	(31	)
Amortization of net loss		(43	)		(56	)		(49	)
Total recognized in other comprehensive income (loss)	$	122		$	(248	)	$	(80	)

Schedule of Net Benefit Costs [Table Text Block]

	Year Ended
	September 27,			September 28,			September 29,
(In thousands)	2014			2013			2012
Interest cost	$	137		$	128		$	146
Expected return on plan assets		(165	)		(142	)		(134	)
Recognized net actuarial loss		43			56			49
Net periodic pension cost	$	15		$	42		$	61

Schedule of Expected Benefit Payments [Table Text Block]

Fiscal year(s)	In thousands
2015	$	213
2016		212
2017		206
2018		207
2019		204
2020 - 2024		971

Fiscal year(s)	In thousands
2015	$	290
2016		290
2017		290
2018		356
2019		319
2020-2024		1,961

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

(In thousands)	Total at September 27, 2014		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)
Current assets:
Cash equivalents	$	3,320	$	3,320	$	-
Other assets:
Cash surrender value of life insurance policies		6,867		-		6,867
Total	$	10,187	$	3,320	$	6,867

(In thousands)	Total at September 28, 2013		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)
Current assets:
Cash equivalents	$	15,534	$	15,534	$	-
Other assets:
Cash surrender value of life insurance policies		6,145		-		6,145
Total	$	21,679	$	15,534	$	6,145

Pension Plan [Member]

Note 11 - Employee Benefit Plans (Tables) [Line Items]

Schedule of Assumptions Used [Table Text Block]

	Measurement Date
	September 27,			September 28,			September 29,
	2014			2013			2012
Assumptions at year-end:
Discount rate		4.25	%		4.75	%		4.00	%
Rate of increase in compensation levels	N/A			N/A			N/A
Expected long-term rate of return on assets		8.00	%		8.00	%		8.00	%

Schedule of Allocation of Plan Assets [Table Text Block]

	Target Allocation			Percentage of Plan Assets at Measurement Date
	September 27,			September 27,			September 28,			September 29,
	2014			2014			2013			2012
Large-cap equities		35.0	%		36.6	%		37.7	%		39.3	%
Mid-cap equities		8.0	%		7.4	%		8.1	%		8.9	%
Small-cap equities		9.0	%		8.3	%		8.5	%		5.6	%
International equities		8.0	%		8.8	%		7.5	%		5.9	%
Fixed income securities		40.0	%		38.0	%		36.1	%		37.2	%
Cash and cash equivalents		0.0	%		0.9	%		2.1	%		3.1	%

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

(In thousands)	Total at September 27, 2014		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Large-cap equities	$	825	$	825	$	-	$	-
Mid-cap equities		166		166		-		-
Small-cap equities		187		187		-		-
International equities		199		199		-		-
Fixed income securities		855		855		-		-
Cash and cash equivalents		21		-		21		-
Total	$	2,253	$	2,232	$	21	$	-

(In thousands)	Total at September 28, 2013		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Large-cap equities	$	771	$	771	$	-	$	-
Mid-cap equities		165		165		-		-
Small-cap equities		174		174		-		-
International equities		153		153		-		-
Fixed income securities		739		739		-		-
Cash and cash equivalents		43		-		43		-
Total	$	2,045	$	2,002	$	43	$	-

Supplemental Employee Retirement Plan [Member]

Note 11 - Employee Benefit Plans (Tables) [Line Items]

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

	Year Ended
	September 27,			September 28,			September 29,
(In thousands)	2014			2013			2012
Change in benefit obligation:
Benefit obligation at beginning of year	$	6,938		$	7,461		$	6,102
Service cost		219			242			217
Interest cost		315			287			301
Actuarial loss (gain)		298			(807	)		1,085
Distributions		(290	)		(245	)		(244	)
Benefit obligation at end of year	$	7,480		$	6,938		$	7,461
Change in plan assets:
Actual employer contributions	$	290		$	245		$	244
Actual distributions		(290	)		(245	)		(244	)
Plan assets at fair value at end of year	$	-		$	-		$	-
Reconciliation of funded status to net amount recognized:
Funded status	$	(7,480	)	$	(6,938	)	$	(7,461	)
Net amount recognized	$	(7,480	)	$	(6,938	)	$	(7,461	)
Amounts recognized in accumulated other comprehensive loss:
Unrecognized net loss	$	1,627		$	1,380		$	2,324
Unrecognized prior service cost		-			-			227
Net amount recognized	$	1,627		$	1,380		$	2,551
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)	$	298		$	(807	)	$	1,085
Prior service costs		-			(227	)		(227	)
Amortization of net loss		(52	)		(136	)		(91	)
Total recognized in other comprehensive income (loss)	$	246		$	(1,170	)	$	767

Schedule of Net Benefit Costs [Table Text Block]

	Year Ended
	September 27,		September 28,		September 29,
(In thousands)	2014		2013		2012
Service cost	$	219	$	242	$	217
Interest cost		315		287		301
Prior service cost		-		227		227
Amortization of net loss		52		136		91
Net periodic pension cost	$	586	$	892	$	836

Schedule of Assumptions Used [Table Text Block]

	Measurement Date
	September 27,			September 28,			September 29,
	2014			2013			2012
Assumptions at year-end:
Discount rate		4.25	%		4.75	%		4.00	%
Rate of increase in compensation levels		3.00	%		3.00	%		3.00	%