Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

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

	2014		2013
Current:
Federal	$	450,000	$	319,100
State		131,100		116,200
Current Tax, Total		581,100		435,300
Deferred:
Federal		13,100		87,500
State		1,600		400
Income Tax Expense (Benefit)	$	595,800	$	523,200

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

	2014				2013
	Current		Long-Term		Current		Long-term
Deferred tax assets:
Federal	$	86,100	$	-	$	77,200	$	-
State		6,500		-		5,600		-
Deferred tax liabilities
Federal		-		(862,900)		-		(840,900)
State		-		(55,500)		-		(53,000)
Total	$	92,600	$	(918,400)	$	82,800	$	(893,900)

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

	2014		2013
Depreciation	$	(918,400)	$	(893,900)
Total gross deferred tax liabilities		(918,400)		(893,900)
Vacation accrual		31,400		27,200
Federal benefit of state taxes		61,200		55,600
Total gross deferred tax assets		92,600		82,800
Total	$	(825,800)	$	(811,100)

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

	2014	2013
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	4.7%	5.1%
Other miscellaneous adjustments	(0.2)%	(1.1)%
Effective Income Tax Rate	44.3%	43.8%