Income Taxes (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

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

	2022		2021
Current:
Federal	$	524,500	$	661,700
State		218,500		375,400
		743,000		1,037,100
Deferred:
Federal		(12,900)		24,400
State		(5,400)		(4,300)
		(18,300)		20,100
Provision for income taxes	$	724,700	$	1,057,200

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	2022		2021
Deferred tax assets (liabilities):
Federal	$	(377,800)	$	(390,800)
State		(47,100)		(52,500)
Net deferred income taxes	$	(424,900)	$	(443,300)

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

	2022		2021
Depreciation	$	(525,400)	$	(552,900)
Total gross deferred tax liabilities		(525,400)		(552,900)
Vacation accrual		34,400		30,100
Federal benefit of state taxes		66,100		79,500
Total gross deferred tax assets		100,500		109,600
	$	(424,900)	$	(443,300)