Property and Equipment

3 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Note 3:   Property and Equipment

At December 31, 2023, September 30, 2023, and December 31, 2022, property and equipment included the following:

	December 31,		September 30,		December 31,
	2023		2023		2022
Land	$	11,608,707	$	11,608,707	$	10,394,746
Building and resort improvements		13,282,791		13,262,158		13,174,591
Furniture, fixtures, equipment and leasehold improvements		905,046		895,394		864,385
Transportation equipment		979,354		979,354		1,000,352
Construction in progress		180,115		149,714		87,589
		26,956,013		26,895,327		25,521,663
Less accumulated depreciation and amortization		(10,990,689)		(10,883,412)		(10,566,772)
	$	15,965,324	$	16,011,915	$	14,954,891

Depreciation and amortization expense for the three months ended December 31, 2023 and 2022 was $107,277 and $116,583, respectively.