EMPLOYEE RETIREMENT PLANS

3 Months Ended

Dec. 31, 2020

Retirement Benefits [Abstract]

Retirement Benefits [Text Block]

NOTE 9 – EMPLOYEE RETIREMENT PLANS

The Company is the sponsor of a 401(k) profit sharing pension plan, which covers substantially all full-time employees.  Employer contributions are discretionary and are determined on an annual basis.  The Company's matching portion of the 401(k) safe harbor plan was $18,231 and $23,140 for the three months ended December 31, 2020 and 2019, respectively.