Common Stock

12 Months Ended

Sep. 30, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 6 – Common Stock

Each share of stock is intended to provide the shareholder with a maximum free use of the park for 45 days per year. If the Company is unable to generate sufficient funds from the public, the Company may be required to charge shareholders for services.

A shareholder is entitled to a pro rata share of any dividends as well as a pro rata share of the assets of the Company in the event of its liquidation or sale. The shares are personal property and do not constitute an interest in real property. The ownership of a share does not entitle the owner to any interest in any particular site or camping period.

During the year ended September 30, 2014, the Company repurchased 4 shares of stock for a total of $108,000 in cash. The repurchase was recorded as a decrease in Common Stock of $12,550 equal to the original sale price of the shares and a reduction of the remaining $95,450 was recorded in retained earnings.