Income Taxes (Tables)

6 Months Ended

Mar. 31, 2013

Income Taxes [Abstract]

Provision (benefit) for income taxes

	3/31/2013		3/31/2012
Current
Federal	$	574,600	$	(5,300	)
State		85,100		5,600
		659,700		300
Deferred
Federal		540,600		270,600
State		141,100		76,800
		681,700		347,400
Total	$	1,341,400	$	347,700

Tax effects of temporary differences of deferred tax assets and liabilities

	3/31/2013			9/30/2012
Current deferred tax assets:
Accrued compensation	$	24,400		$	23,900
Deferred rent		25,200			35,900
Capital loss carryforward		110,400			—
State taxes		—			9,700
Charitable contribution carryover		74,000			96,200
Gross deferred tax assets		234,000			165,700
Less: Disallowed capital loss		(110,400	)		—
Net deferred tax assets		123,600			165,700
Noncurrent deferred tax liabilities:
Net operating loss		—			44,800
Property and equipment		(800	)		(7,300	)
Management contracts		(5,166,300	)		(4,566,600	)
Total deferred tax liabilities		(5,167,100	)		(4,529,100	)
Net deferred tax liabilities	$	(5,043,500	)	$	(4,363,400	)

Principal reasons for the differences from the federal statutory rate

	3/31/2013			3/31/2012
Federal tax at statutory rate		34.00	%		34.00	%
State tax at statutory rate		5.83	%		5.83	%
Permanent differences		0.38	%		6.78	%
Disallowed capital loss		1.35	%		—
Effective Tax Rate		41.56	%		46.61	%