Accounting Policies, by Policy (Policies)

12 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Revenue Recognition, Policy [Policy Text Block]

Revenue and Cost Recognition

The Company's revenue is recognized on the accrual basis of accounting as earned based on the date of stay. Expenditures are recorded on the accrual basis of accounting whereby expenses are recorded when incurred, rather than when paid.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

For purposes of the Statements of Cash Flows, the Company considers all highly liquid investments, including certificates of deposit with maturities of three months or less when purchased, to be cash equivalents.

Inventory, Policy [Policy Text Block]

Inventory

Inventory has been valued at the lower of cost or market on a first-in, first-out basis. Inventory is comprised primarily of goods in the general store and parts in the RV repair shop.

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment

All property and equipment are recorded at cost. Depreciation of property and equipment is computed using straight-line method on cost of the assets, less allowance for salvage value, where appropriate. Depreciation rates are based upon the following estimated useful lives:

Building and park improvements	5 to 40 years
Furniture, fixtures, equipment and leasehold improvements	3 to 31.5 years
Transportation equipment	5 to 10 years

Earnings Per Share, Policy [Policy Text Block]

Earnings Per Share

The earnings per share are based on the 1,783 shares issued and outstanding at September 30, 2015 and 2014. The financial statements report only basic earnings per share, as there are no potentially dilutive shares outstanding.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Advertising Costs, Policy [Policy Text Block]

Advertising

The Company follows the policy of charging the costs of non-direct response advertising to expense as incurred. Advertising expense was $50,216 and $48,874 for the years ended September 30, 2015 and 2014, respectively.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

At September 30, 2015, the Company had cash deposits in excess of the $250,000 federally insured limit with Heritage Oaks Bank of $369,634; however, in the past the Company has used an Excess Deposit Insurance Bond, which secures deposits up to $1,500,000. It has recently been stated by bank regulators that this insurance bond is not enforceable. Heritage Oaks Bank is a member of the Certificate of Deposit Account Registry Service (CDARS). Large deposits are divided into smaller amounts and placed with other FDIC insured banks which are also members of the CDARS network. Then, those member banks issue CDs in amounts under $250,000, so that the entire investment is eligible for FDIC insurance.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

The Company has reviewed all recently issued accounting pronouncements and does not believe the adoption of such pronouncements have an impact on the Company’s financial condition or results of operations. Various accounting standards and updates were issued with effective dates subsequent to September 30, 2014 and 2013. The Company has evaluated these recently issued accounting pronouncements and does not believe they will have a material effect on the Company’s financial position, results of operations, or cash flows when adopted.

Subsequent Events, Policy [Policy Text Block]

Subsequent Events

Subsequent events have been evaluated through November 13, 2015, which is the date the financial statements were available to be issued.