Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

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

	2021		2020
Current:
Federal	$	661,700	$	291,200
State		375,400		126,200
		1,037,100		417,400
Deferred:
Federal		24,400		(20,900)
State		(4,300)		(800)
Provision for income taxes	$	1,057,200	$	395,700

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

	2021		2020
Deferred tax assets (liabilities):
Federal	$	(390,800)	$	(366,400)
State		(52,500)		(56,700)
Net deferred income taxes	$	(443,300)	$	(423,100)

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

	2021		2020
Depreciation	$	(552,900)	$	(492,200)
Unrealized gain on investments		-		-
Total gross deferred tax liabilities		(552,900)		(492,200)
Vacation accrual		30,100		30,700
Federal benefit of state taxes		79,500		38,400
Total gross deferred tax assets		109,600		69,100
	$	(443,300)	$	(423,100)