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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2016

Income Tax Disclosure [Abstract]

Summary of Reconciliation of Activity Related to Liability for Gross Unrecognized Tax Benefits

A reconciliation of the activity related to the liability for gross unrecognized tax benefits during the fiscal year ended September 30, 2016, are as follows:

		2016
		(In thousands)
Beginning year balance		$	493
Increase related to prior year tax positions			—
Increase related to current year tax positions			—
Settlements			—
Lapse of statutes of limitations			—
Ending year balance		$	493

Provision for Income Taxes

The provision for income taxes was comprised of the following for the fiscal years ended September 30, 2016 and 2015:

		2016				2015
		(In thousands)
Current
Federal		$	6,324			$	5,017
State			511				1,089
			6,835				6,106
Deferred
Federal			1,539				1,444
State			(181	)			(136	)
			1,358				1,308
Total		$	8,193			$	7,414

Principal Reasons for Differences from Federal Statutory Rate

The principal reasons for the differences from the federal statutory rate are as follows:

		2016				2015
Federal tax at statutory rate			35.0	%			35.0	%
True-up of prior year’s tax provision			-1.8				-2.1
State tax at statutory rate			2.6				3.9
Permanent and other differences			0.3				0.2
Uncertain tax position allowance			0.2				2.4
Effective Tax Rate			36.3	%			39.4	%

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, 2016 and 2015, are presented below:

		2016				2015
		(In thousands)
Current deferred tax assets:
Accrued compensation		$	61			$	69
Stock Compensation			138				137
State taxes			408				476
Capital loss carryforward			10				11
Total deferred tax assets			617				693
Less: disallowed capital loss			(10	)			(10	)
Net deferred tax assets			607				683
Noncurrent deferred tax liabilities:
Property and equipment			(50	)			(55	)
Management contracts			(10,381	)			(9,093	)
Total deferred tax liabilities			(10,431	)			(9,148	)
Net deferred tax liabilities		$	(9,824	)		$	(8,465	)

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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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.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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