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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2013
Income Tax Disclosure [Abstract] |
Provision for Income Taxes | The provision for income taxes is comprised of the following for the fiscal years ended September 30, 2013 and 2012:
|  | 2013 |  |  | 2012 |
Current |  |  |  |  |  |  |  |
Federal |  | $ | 1,652,900 |  |  | $ | 78,900 |
State |  |  | 379,300 |  |  |  | 28,600 |
|  |  | 2,032,200 |  |  |  | 107,500 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | 1,060,900 |  |  |  | 531,700 |
State |  |  | 238,400 |  |  |  | 122,100 |
|  |  | 1,299,300 |  |  |  | 653,800 |
Total |  | $ | 3,331,500 |  |  | $ | 761,300 |
Principal Reasons for Differences from Federal Statutory Rate | The principal reasons for the differences from the federal statutory rate of 34% are as follows:
|  | 2013 |  |  | 2012 |
Federal tax at statutory rate |  |  | 34.00 | % |  |  | 34.00 | %
State tax at statutory rate |  |  | 5.83 |  |  |  | 5.73 |
Permanent and other differences |  |  | 0.50 |  |  |  | 4.11 |
Disallowed capital loss |  |  | 0.54 |  |  |  | — |
Effective Tax Rate |  |  | 40.87 | % |  |  | 43.94 | %
Tax Effects of Temporary Differences of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities as of September 30, 2013 and 2012 are presented below:
|  | 2013 |  |  | 2012 |
Current deferred tax assets: |  |  |  |  |  |  |  |
Accrued compensation |  | $ | 19,900 |  |  | $ | 23,900 |
Deferred rent |  |  | 12,600 |  |  |  | 35,900 |
State taxes |  |  | 129,300 |  |  |  | 9,700 |
Capital loss carryforward |  |  | 110,400 |  |  |  | — |
Charitable contribution carryover |  |  | — |  |  |  | 96,200 |
Total deferred tax assets |  |  | 272,200 |  |  |  | 165,700 |
Less: disallowed capital loss |  |  | (110,400 | ) |  |  | — |
Net deferred tax assets |  |  | 161,800 |  |  |  | 165,700 |
Noncurrent deferred tax liabilities: |  |  |  |  |  |  |  |
Net Operating Loss |  |  | — |  |  |  | 44,800 |
Property and equipment |  |  | (46,000 | ) |  |  | (7,300 | )
Management contracts |  |  | (5,779,000 | ) |  |  | (4,566,600 | )
Total deferred tax liabilities |  |  | (5,825,000 | ) |  |  | (4,529,100 | )
Net deferred tax liabilities |  | $ | (5,663,200 | ) |  | $ | (4,363,400 | )

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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