INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2012

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2012	2011
Current:
Federal	$177,200	$176,900
State	94,500	91,400
Current Tax, Total	271,700	268,300
Deferred:
Federal	136,600	157,200
State	(3,800)	300
Income Tax Expense (Benefit)	404,500	$425,800

Schedule of Components of Deferred Tax Assets and Liabilities based on Current and Noncurrent Basis [Table Text Block]

	2012		2011
	Current	Long-term	Current	Long-term
Deferred tax assets:
Federal	$ 68,300	$ -	$ 68,400	$ -
State	5,300	-	5,200	-
Deferred tax liabilities
Federal	-	(744,500)	-	(608,000)
State	-	(52,300)	-	(56,000)
Total	$ 73,600	$(796,800)	$ 73,600	$(664,000)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2012	2011
Depreciation	$(796,800)	$(664,000)
Total gross deferred tax liabilities	(796,800)	(664,000)
Vacation accrual	25,500	25,100
Federal benefit of state taxes	48,100	48,500
Total gross deferred tax assets	73,600	73,600
Total	$(723,200)	$(590,400)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2012	2011
Statutory federal income tax rate	34.0%	34.0%
Increase (decrease):
State income taxes, net of federal benefit	5.8	5.8
Nondeductible variable costs of shareholder usage	6.5	6.0
Other miscellaneous adjustments	(0.1)	0.2
Effective Income Tax Rate	46.2%	46.0%