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PROPERTY AND EQUIPMENT (Tables)
6 Months Ended
Mar. 31, 2022
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment [Table Text Block]

March 31,

2022

September 30,

2021

March 31,

2021

Land

$

10,394,747

$

10,394,747

$

10,394,747

Building and resort improvements

13,185,090

13,185,090

11,349,249

Furniture, fixtures, equipment and
   leasehold improvements

816,943

777,074

685,798

Transportation equipment

807,580

794,974

794,974

Construction in progress

 

87,589

 

87,589

 

1,921,021

25,291,949

25,239,474

25,145,789

Less: accumulated depreciation

 

(10,216,017)

 

(9,976,930)

 

(9,731,667)

$

15,075,932

$

15,262,544

$

15,414,122