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INCOME TAXES (Details) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests    
United States $ 739,000 $ 5,436,000
Canada 5,121,000 1,149,000
Total 5,860,000 6,585,000
Current provision (benefit): United States - Federal    
Before operating loss carryforwards 727,000 60,000
Benefit of operating loss carryforwards (665,000) (60,000)
After operating loss carryforwards 62,000 0
Current provision (benefit): United States - State    
Before operating loss carryforwards 518,000 174,000
Benefit of operating loss carryforwards (62,000) (7,000)
After operating loss carryforwards 456,000 167,000
Current provision (benefit): Canadian    
Before operating loss carryforwards 510,000 0
Benefit of operating loss carryforwards (510,000) 0
After operating loss carryforwards 0 0
Total current 518,000 167,000
Deferred (benefit) provision:    
United States – State (171,000) 165,000
Canadian 0 0
Total deferred (171,000) 165,000
Total 347,000 332,000
Income Tax Uncertainties [Abstract]    
Income tax penalties and interest expense $ 62,000  
Reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the earnings (loss) attributable to the entity by the U.S. federal tax rate    
U.S. federal tax rate 21.00%  
Tax provision computed by applying statutory rate $ 1,231,000 1,383,000
Decrease in the valuation allowance (1,450,000) (1,427,000)
Additional effect of the foreign tax provision on the total tax provision 130,000 31,000
Uncertain tax positions 62,000 0
U.S. state tax provision, net of federal benefit 285,000 332,000
Other 89,000 13,000
Total 347,000 332,000
Deferred income tax assets:    
Foreign tax credit carryover under U.S. tax law 953,000 1,197,000
U.S. federal net operating loss carryover 8,258,000 8,846,000
U.S. state unitary net operating loss carryovers 1,117,000 939,000
Canadian net operating loss carryovers 877,000 1,411,000
Tax basis of investment in land in excess of book basis under U.S. tax law 26,000 305,000
Property and equipment accumulated book depreciation and depletion in excess of tax under Canadian tax law 0 1,091,000
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law 568,000 699,000
Liabilities accrued for books but not for tax under U.S. tax law 882,000 1,225,000
Liabilities accrued for books but not for tax under Canadian tax law 2,120,000 1,813,000
Foreign currency loss under U.S. tax law 102,000 0
Foreign currency loss under Canadian tax law 124,000 0
Other 278,000 442,000
Total gross deferred income tax assets 15,305,000 17,968,000
Less Valuation allowance (12,608,000) (14,616,000)
Net deferred income tax assets 2,697,000 3,352,000
Deferred income tax liabilities:    
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law (280,000) 0
Book basis of investment in land development partnerships in excess of tax basis under U.S. tax law (545,000) (1,156,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. state non-unitary tax law (166,000) (352,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law (121,000) (142,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. state tax law (23,000) (7,000)
U.S. tax law impact of foreign branch deferred tax asset under Canadian tax law (1,465,000) (1,782,000)
Other (285,000) (272,000)
Total deferred income tax liabilities (2,885,000) (3,711,000)
Net deferred income tax liability (188,000) (359,000)
Net deferred income tax liability included in Consolidated Balance Sheets:    
Deferred income tax assets 0 0
Deferred income tax liabilities (188,000) (359,000)
Net deferred income tax liability (188,000) (359,000)
Valuation allowance, other disclosures    
Decrease in valuation allowance (2,008,000)  
Income tax (benefit) expense recognized in valuation allowance change (1,614,000)  
Change in valuation allowance charged to accumulated other comprehensive loss (394,000)  
Changes in unrecognized tax benefits    
Balance at the beginning of year 0 0
Effect of tax positions taken in prior years 60,000 0
Accrued interest related to tax positions taken 2,000 0
Balance at the end of year 62,000 $ 0
Federal    
Tax carryovers    
Tax credit carryovers 953,000  
Operating loss carryovers 39,327,000  
State and Local Jurisdiction    
Tax carryovers    
Operating loss carryovers 17,452,000  
Foreign    
Tax carryovers    
Operating loss carryovers $ 3,411,000