Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

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

	2013		2012
Current:
Federal	$	319,100	$	177,200
State		116,200		94,500
Current Tax, Total		435,300		271,700
Deferred:
Federal		87,500		136,600
State		400		(3,800)
Income Tax Expense (Benefit)	$	523,200	$	404,500

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

	2013				2012
	Current		Long-Term		Current		Long-term
Deferred tax assets:
Federal	$	77,200	$	-	$	68,300	$	-
State		5,600		-		5,300		-
Deferred tax liabilities
Federal		-		(840,900)		-		(744,500)
State		-		(53,000)		-		(52,300)
Total	$	82,800	$	(893,900)	$	73,600	$	(796,800)

Summary of Deferred Tax Liability Not Recognized [Table Text Block]

	2013		2012
Depreciation	$	(893,900)	$	(796,800)
Total gross deferred tax liabilities		(893,900)		(796,800)
Vacation accrual		27,200		25,500
Federal benefit of state taxes		55,600		48,100
Total gross deferred tax assets		82,800		73,600
Total	$	(811,100)	$	(723,200)

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

	2013	2012
Statutory federal income tax rate	34.00%	34.00%
Increase (decrease):
State income taxes, net of federal benefit	5.8	5.8
Nondeductible variable costs of shareholder usage	5.1	6.5
Other miscellaneous adjustments	(1.1)	(0.1)
Effective Income Tax Rate	43.8%	46.2%