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Note 12 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

		Fiscal Years Ended September 30,
		2023				2022
		(In thousands)
Beginning year balance		$	353			$	608
Decrease related to prior year tax positions			-				(255	)
Ending year balance		$	353			$	353

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

		Fiscal Years Ended September 30,
		2023				2022
		(In thousands)
Current
Federal		$	485			$	854
State			221				(149	)
Total Current			706				705
Deferred
Federal			955				888
State			168				163
Total Deferred			1,123				1,051
Total		$	1,829			$	1,756

		Fiscal Years Ended September 30,
		2023				2022
Federal statutory income tax rate			21.0	%			21.0	%
State income taxes, net of federal benefit			4.0				3.9
Permanent and other differences			(0.4	)			0.4
Difference due to executive compensation			0.7				1.0
Tax return to provision adjustments			0.8				(1.3	)
Uncertain tax position			0.9				(3.0	)
Stock-based compensation			0.7				0.1
Effective income tax rate			27.7	%			22.1	%

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

		Fiscal Years Ended September 30,
		2023				2022
		(In thousands)
Deferred tax assets
Accrued compensation		$	37			$	40
Stock compensation			18				20
State taxes			176				175
Capital loss carryforward			7				7
Lease liability			70				(1	)
Gross deferred tax assets			308				241
Disallowed capital loss			(7	)			(7	)
Net deferred tax assets			301				234
Deferred tax liabilities
Property and equipment			(31	)			(35	)
Management contracts			(14,807	)			(13,687	)
ROU asset			(74	)			-
Total deferred tax liabilities			(14,912	)			(13,722	)
Net deferred tax liabilities		$	(14,611	)		$	(13,488	)

X

- 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.

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