Income Taxes (Tables)

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

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

	2015		2014
Current:
Federal	$	584,500	$	450,000
State		161,500		131,100
		746,000		581,100
Deferred:
Federal		(4,900)		13,100
State		4,000		1,600
	$	745,100	$	595,800

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

	2015				2014
	Current		Long-Term		Current		Long-term
Deferred tax assets:
Federal	$	97,200	$	-	$	86,100	$	-
State		6,300		-		6,500		-
Deferred tax liabilities
Federal		-		(869,100)		-		(862,900)
State		-		(59,300)		-		(55,500)
	$	103,500	$	(928,400)	$	92,600	$	(918,400)

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

	2015		2014
Depreciation	$	(928,400)	$	(918,400)
Total gross deferred tax liabilities		(928,400)		(918,400)
Vacation accrual		30,600		31,400
Federal benefit of state taxes		72,900		61,200
Total gross deferred tax assets		103,500		92,600
	$	(824,900)	$	(825,800)

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

	2015	2014
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	3.8%	4.7%
Other miscellaneous adjustments	(0.0)%	(0.2)%
Effective Income Tax Rate	43.6%	44.3%