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INCOME TAXES - TAX EFFECTS OF TEMPORARY DIFFERENCES (Details) - USD ($)
Sep. 30, 2024
Sep. 30, 2023
Deferred income tax assets:    
Foreign tax credit carryover under U.S. tax law $ 916,000 $ 928,000
U.S. federal net operating loss carryover 10,382,000 9,406,000
U.S. state unitary net operating loss carryovers 1,334,000 1,177,000
Canadian net operating loss carryovers 1,331,000 1,025,000
Tax basis of investment in land in excess of book basis under U.S. tax law 11,000 25,000
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law 548,000 275,000
Asset retirement obligation accrued for books but not for tax under U.S. tax law 907,000 1,084,000
Asset retirement obligation accrued for books but not for tax under Canadian tax law 2,141,000 2,461,000
Other liabilities accrued for books but not for tax under U.S. tax law 669,000 612,000
Foreign currency loss under U.S. tax law 68,000 68,000
Foreign currency loss under Canadian tax law 79,000 81,000
Other 168,000 116,000
Total gross deferred income tax assets 18,554,000 17,258,000
Less Valuation allowance (13,896,000) (12,439,000)
Net deferred income tax assets 4,658,000 4,819,000
Deferred income tax liabilities:    
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law (117,000) (926,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. tax law (282,000) (133,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. state non-unitary tax law (86,000) (40,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law (698,000) (906,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. state tax law (16,000) (19,000)
U.S. tax law impact of foreign branch deferred tax asset under Canadian tax law (2,215,000) (1,655,000)
Asset for retirement benefits (1,029,000) (939,000)
Other (315,000) (259,000)
Total deferred income tax liabilities (4,758,000) (4,877,000)
Net deferred income tax liability (100,000) (58,000)
Net deferred income tax liability included in Consolidated Balance Sheets:    
Deferred income tax assets 0 0
Deferred income tax liabilities (100,000) (58,000)
Net deferred income tax liability $ (100,000) $ (58,000)