Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Schedule of Income tax position continuing operations

	2012		2011
Current
Federal	$	78,900	$	237,000
State		28,600		59,900
		107,500		296,900
Deferred
Federal		531,700		499,500
State		122,100		71,500
		653,800		571,000
Total	$	761,300	$	867,900

Principal reasons for the differences from the federal statutory rate

	2012			2011
Federal tax at statutory rate		34.00	%		34.00	%
State tax at statutory rate		5.83			5.47
Permanent and other differences		4.11			2.20
Effective Tax Rate		43.94	%		41.67	%

Summary of deferred tax assets and liabilities

	2012			2011
Current deferred tax assets:
Accrued compensation	$	23,900		$	53,100
Deferred rent		35,900			9,500
State Taxes		9,700			20,400
Charitable Contribution Carryover		96,200			80,400
Total deferred tax assets		165,700			163,400
Noncurrent deferred tax liabilities:
Net Operating Loss		44,800			42,000
Property and equipment		(7,300	)		(9,500	)
Management contracts		(4,566,600	)		(3,880,500	)
Total deferred tax liabilities		(4,529,100	)		(3,848,000	)
Net deferred tax liabilities	$	(4,363,400	)	$	(3,684,600	)