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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2014
Income Taxes [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets (liabilities) are comprised of the following at September 30:
|  | 2014 |  | 2013
|  | Current |  | Long Term |  | Current |  | Long Term
Deferred assets (liabilities): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax effect of net operating loss carry-forward (includes $15,500 of charitable carry-forward) |  | $ | 0 |  |  | $ | 2,830,000 |  |  | $ | 0 |  |  | $ | 2,733,000 |
Partnership basis difference |  |  | 0 |  |  |  | 194,000 |  |  |  | 0 |  |  |  | 168,000 |
Deferred revenue |  |  | 0 |  |  |  | 98,000 |  |  |  | 0 |  |  |  | 107,000 |
Property and equipment basis differences |  |  | 0 |  |  |  | 409,000 |  |  |  | 0 |  |  |  | 400,000 |
Other accrued liability and asset difference |  |  | 40,000 |  |  |  | 186,000 |  |  |  | 12,000 |  |  |  | 94,000 |
Net deferred tax assets |  |  | 40,000 |  |  |  | 3,717,000 |  |  |  | 12,000 |  |  |  | 3,502,000 |
Less valuation allowance* |  |  | (40,000) |  |  |  | (3,717,000) |  |  |  | (12,000) |  |  |  | (3,502,000) |
Net deferred tax assets |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
* The valuation allowance increased by $243,000 during the year ended September 30, 2014.
Schedule of Income Tax Expense | Total income tax expense for the years ended 2014 and 2013 differed from the amounts computed by applying the U.S. Federal statutory tax rates to pre-tax income as follows:
|  | 2014 |  |  | 2013 |
Total expense (benefit) computed by applying the U.S. Statutory rate (35%) |  | $ | (242,000) |  |  | $ | (240,000) |
State income tax, net of federal tax benefit |  |  | (21,000) |  |  |  | (21,000) |
Effect of change in valuation allowance |  |  | 243,000 |  |  |  | 71,000 |
Permanent differences |  |  | 51,000 |  |  |  | 29,000 |
Expiration of net operating loss carry-forward |  |  | 1,000 |  |  |  | 149,000 |
Other |  |  | (32,000) |  |  |  | 12,000 |
Provision for income taxes |  | $ | 0 |  |  | $ | 0 |

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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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