Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of provisions for income taxes [Table Text Block]

		September 30
		2024			2023
Current:
Federal	$	297,000		$	229,000
State		169,000			99,000
		466,000			328,000
Deferred:
Federal		41,000			5,000
State		(12,000	)		10,000
		29,000			15,000
Total	$	495,000		$	343,000

Schedule of effective income tax tate reconciliation [Table Text Block]

		Year Ended September 30,
		2024			2023
Statutory federal tax rate		338,000			280,000
Non-deductible costs of shareholder usage		44,000			40,000
Provision to return adjustment		(2,000	)		(63,000	)
Impact of state taxes, net		115,000			86,000
Total	$	495,000		$	343,000

Schedule of deferred income tax liabilities, federal and state [Table Text Block]

		Year Ended September 30,
		2024			2023
Deferred tax assets (liabilities):
Federal		(423,000	)		(382,000	)
State		(45,000	)		(57,000	)
Total	$	(468,000	)	$	(439,000	)

Schedule of deferred tax liabilities [Table Text Block]

		Year Ended September 30,
		2024			2023
Depreciation	$	(565,000	)	$	(479,000	)
Right-of-use asset		116,000			-
Lease liability		(116,000	)		-
Vacation accrual		14,000			1,000
Allowances		38,000			-
Federal benefit of state taxes		45,000			39,000
	$	(468,000	)	$	(439,000	)