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Income Taxes - Tax Effects of Temporary Differences of Deferred Tax Assets and Liabilities (Detail) (USD $) | Sep. 30, 2013 | Sep. 30, 2012
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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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