Income Taxes (Tables)

9 Months Ended

Jun. 30, 2012

Income Taxes [Abstract]

Schedule of Income tax position continuing operations

	6/30/2012		6/30/2011
Current
Federal	$	52,600	$	165,000
State		22,000		42,500
		74,600		207,500
Deferred
Federal		392,700		410,900
State		97,800		56,200
		490,500		467,100
Total	$	565,100	$	674,600

Summary of deferred tax assets and liabilities

	6/30/2012			9/30/2011
Current deferred tax assets:
Accrued compensation	$	27,500		$	53,100
Deferred rent		29,900			9,500
State taxes		7,500			20,400
Charitable Contribution Carryover		92,300			80,400
Total deferred tax assets		157,200			163,400
Noncurrent deferred tax liabilities:
Net operating loss		44,800			42,000
Property and equipment		600			(9,500	)
Management contracts		(4,399,800	)		(3,880,500	)
Total deferred tax liabilities		(4,354,400	)		(3,848,000	)
Net deferred tax liabilities	$	(4,197,200	)	$	(3,684,600	)