Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

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

	2019		2018
Current:
Federal	$	497,780	$	497,500
State		215,100		179,100
		712,880		676,600
Deferred:
Federal		(61,900)		(303,400)
State		(13,600)		13,100
Provision for income taxes	$	637,380	$	386,300

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

	2019		2018
Deferred tax assets (liabilities):
Federal	$	(387,300)	$	(449,200)
State		(57,500)		(71,100)
Net deferred income taxes	$	(444,800)	$	(520,300)

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

	2019		2018
Depreciation	$	(533,000)	$	(566,100)
Unrealized gain on investments		-		(33,200)
Total gross deferred tax liabilities		(533,000)		(599,300)
Vacation accrual		33,000		24,400
Federal benefit of state taxes		55,200		54,600
Total gross deferred tax assets		88,200		79,000
	$	(444,800)	$	(520,300)