FORM 10-Q Quarterly Report June 30 2013

0001078782-13-001567.txt : 20130813 0001078782-13-001567.hdr.sgml : 20130813 20130813171126 ACCESSION NUMBER: 0001078782-13-001567 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130630 FILED AS OF DATE: 20130813 DATE AS OF CHANGE: 20130813 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PARKS AMERICA, INC CENTRAL INDEX KEY: 0001297937 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 910626756 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-51254 FILM NUMBER: 131033916 BUSINESS ADDRESS: STREET 1: 1300 OAK GROVE RD CITY: PINE MOUNTAIN STATE: GA ZIP: 31822 BUSINESS PHONE: 706-663-8744 MAIL ADDRESS: STREET 1: 1300 OAK GROVE RD CITY: PINE MOUNTAIN STATE: GA ZIP: 31822 FORMER COMPANY: FORMER CONFORMED NAME: GREAT AMERICAN FAMILY PARKS INC DATE OF NAME CHANGE: 20040721 10-Q 1 f10q063013_10q.htm FORM 10-Q QUARTERLY REPORT JUNE 30, 2013 FORM 10-Q Quarterly Report June 30 2013

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

(Mark One)

X . QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2013

. TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

COMMISSION FILE NUMBER 000-51254

Parks! America, Inc.

(Exact Name of small business issuer as specified in its charter)


Nevada	91-0626756
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

1300 Oak Grove Road

Pine Mountain, GA 31822

(Address of principal executive offices) (Zip Code)

Issuer's telephone Number: (706) 663-8744

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes X . No .

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Date File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes . No X .

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):


Large accelerated filer	.	Accelerated filer	.
Non-accelerated filer	. (Do not check if a smaller reporting company)	Smaller reporting company	X .

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes . No X .

As of August 7, 2013, the issuer had 74,106,537 outstanding shares of Common Stock.

PARKS! AMERICA, INC and SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

PARKS! AMERICA, INC and SUBSIDIARIES

TABLE OF CONTENTS


	Page

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS


Consolidated Balance Sheets	3

Consolidated Statements of Operations	4

Consolidated Statement of Changes in Stockholders’ Equity	5

Consolidated Statements of Cash Flows	6

Notes to Consolidated Financial Statements	7

PARKS! AMERICA, INC. and SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS (UNAUDITED)

As of June 30, 2013 and September 30, 2012


			June 30, 2013		September 30, 2012
Assets
Cash – unrestricted		$	220,258	$	147,962
Inventory			145,700		147,792
Prepaid expenses			21,572		44,808
	Total current assets		387,530		340,562

Property and equipment, net			6,281,859		6,196,845
Intangible assets, net			180,808		5,097
Deposits			8,500		8,500
	Total assets	$	6,858,697	$	6,551,004

Liabilities and Stockholders’ Equity
Liabilities
Accounts payable		$	87,477	$	134,758
Accrued expenses			244,480		113,854
Notes payable – lines of credit			-		-
Notes payable – related parties			120,000		-
Current maturities of long-term debt			106,932		1,773,935
	Total current liabilities		558,889		2,022,547

Long-term debt			3,569,851		1,745,503
	Total liabilities		4,128,740		3,768,050

Stockholders’ equity
Common stock; 300,000,000 shares authorized, at $.001 par value; 74,106,537 and 73,956,537 shares issued and outstanding, respectively

			74,106		73,956
Capital in excess of par			4,794,006		4,792,656
Treasury stock			(3,250)		(3,250)
Accumulated deficit			(2,134,905)		(2,080,408)
Total stockholders’ equity			2,729,957		2,782,954
Total liabilities and stockholders’ equity		$	6,858,697	$	6,551,004

The accompanying notes are an integral part of these consolidated financial statements.

PARKS! AMERICA, INC. and SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

For the Three Months and Nine Months Ended June 30, 2013 and July 1, 2012


		For the three months ended				For the nine months ended
		June 30, 2013		July 1, 2012		June 30, 2013		July 1, 2012

Net sales	$	1,317,362	$	1,372,457	$	2,437,480	$	2,453,006
Sale of animals		10,845		6,245		15,235		14,249
Total net sales		1,328,207		1,378,702		2,452,715		2,467,255

Cost of sales		144,076		168,020		330,403		377,626
Selling, general and administrative		703,734		689,079		1,851,808		1,597,853
Depreciation and amortization		63,695		77,557		203,306		232,667
(Gain)/loss on disposal of operating assets		128		-		(11,032)		(5,959)
Income from operations		416,574		444,046		78,230		265,068

Other income, net		1,256		7,270		5,627		22,903
Gain on retirement of debt		-		-		105,656		-
Interest expense		(69,743)		(71,043)		(197,662)		(201,734)
Income (loss) before income tax		348,087		380,273		(8,149)		86,237

Income tax provision		46,348		-		46,348		-
Net income (loss)	$	301,739	$	380,273	$	(54,497)	$	86,237

Weighted average shares outstanding (in 000's) - basic and diluted		74,107		73,957		74,107		73,914
Income (loss) per share - basic and diluted	$	0.00	$	0.00	$	(0.00)	$	0.00

The accompanying notes are an integral part of these consolidated financial statements.

PARKS! AMERICA, INC. and SUBSIDIARIES

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED)

For the Year Ended September 30, 2012 and the Nine Months Ended June 30, 2013


					Capital in		Treasury		Accumulated
	Shares		Amount		Excess of Par		Stock		Deficit		Total

Balance at October 2, 2011	73,781,537	$	73,781	$	4,791,081	$	(3,250)	$	(2,376,260)	$	2,485,352
Issuance of common stock to directors and officers
Issuance of common stock to directors and officers	175,000		175		1,575		-		-		1,750
Net income for the year ended September 30, 2012
Net income for the year ended September 30, 2012	-		-		-		-		295,852		295,852
Balance at September 30, 2012	73,956,537	$	73,956	$	4,792,656	$	(3,250)	$	(2,080,408)	$	2,782,954
Issuance of common stock to directors and officers
Issuance of common stock to directors and officers	150,000		150		1,350		-		-		1,500
Net loss for the nine months ended June 30, 2013
Net loss for the nine months ended June 30, 2013	-		-		-		-		(54,497)		(54,497)
Balance at June 30, 2013	74,106,537	$	74,106	$	4,794,006	$	(3,250)	$	(2,134,905)	$	2,729,957

The accompanying notes are an integral part of these financial statements.

PARKS! AMERICA, INC. and SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)

For the Nine Months Ended June 30, 2013 and July 1, 2012


				For the nine months ended
				June 30, 2013		July 1, 2012
Cash Flows from Operating Activities:
Net (loss) income			$	(54,497)	$	86,237
Reconciliation of net (loss) income to net cash provided by operating activities:

	Depreciation and amortization expense			203,306		232,667
	(Gain) on disposal of assets			(11,032)		-
	Share-based compensation			1,500		1,750
	(Gain) from retirement of debt			(105,656)		-
Changes in assets and liabilities
	Decrease in prepaid expenses			23,236		15,502
	Decrease in inventory			2,092		9,000
	Decrease in accounts receivable			-		20,253
	Increase (decrease) in accrued expenses			130,626		(87,561)
	Increase (decrease) in accounts payable			(47,281)		72,045
		Net cash provided by operating activities		142,294		349,893

Cash Flows from Investing Activities:
Acquisition of property and equipment				(282,544)		(117,212)
Proceeds from the disposition of property and equipment				16,396		-
		Net cash used in investing activities		(266,148)		(117,212)

Cash Flows from Financing Activities:
Payments on lines of credit				-		(25,000)
Payments on notes payable				(10,179)		(168,314)
Pay-off all mortgages				(3,413,782)		-
Proceeds from refinancing				3,686,962		-
Refinancing fees				(186,851)		-
Proceeds from related party borrowings				170,000		-
Payments on related party borrowings				(50,000)		-
		Net cash provided by (used in) financing activities		196,150		(193,314)

Net increase in cash				72,296		39,367
Cash at beginning of period				147,962		41,097
Cash at end of period			$	220,258	$	80,464

Supplemental Cash Flow Information:
Cash paid for interest			$	199,502	$	212,676
Cash paid for income taxes			$	-	$	-

The accompanying notes are an integral part of these consolidated financial statements.

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

1. ORGANIZATION

Parks! America (“Parks!” or the “Company”) was originally incorporated on July 30, 1954 as Painted Desert Uranium & Oil Co., Inc. in Washington State. On October 1, 2002, Painted Desert Uranium & Oil Co., Inc. changed its name to Royal Pacific Resources, Inc. and its corporate domicile to the State of Nevada.

On December 19, 2003, Royal Pacific Resources, Inc. acquired the assets of Great Western Parks LLC, including the Crossroads Convenience Center LLC., pursuant to a Share Exchange Agreement that resulted in the Company assuming control and changing the corporate name to Great American Family Parks, Inc. The acquisition was accounted for as a reverse acquisition in which Great Western Parks was considered to be the acquirer of Royal Pacific Resources for reporting purposes. The Company’s common stock outstanding increased from 2,533,000 to 29,600,000 as a result of the acquisition. On June 11, 2008 the Company changed its name from Great American Family Parks, Inc. to Parks! America, Inc.

The Company owns and operates through wholly-owned subsidiaries two regional theme parks and is in the business of acquiring, developing and operating local and regional theme parks and attractions in the United States. The Company’s wholly-owned subsidiaries are Wild Animal Safari, Inc. a Georgia corporation (“Wild Animal – Georgia”) and Wild Animal, Inc., a Missouri corporation (“Wild Animal – Missouri”). Wild Animal – Georgia owns and operates the Wild Animal Safari theme park in Pine Mountain, Georgia (the “Georgia Park”). Wild Animal – Missouri owns and operates the Wild Animal Safari theme park located in Strafford, Missouri (the “Missouri Park”). On June 13, 2005, the Company acquired the Georgia Park and on March 5, 2008, the Company acquired the Missouri Park.

The Parks are open year round but experience increased seasonal attendance during the months of April through August.

Important factors that could cause actual results to differ materially from those in the forward-looking statements include accidents occurring at our parks, competition from other parks, weather conditions during our primary tourist season, the price of animal feed, the price of gasoline, changes in consumer spending patterns and general economic conditions.

2. SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. The results of operations for such interim periods are not necessarily indicative of the results for the full year.

Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting.

Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.

Basic and Diluted Net Income (Loss) Per Share: Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise any common share rights unless the exercise becomes anti-dilutive and then only the basic per share amounts are shown in the report.

Basic and diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding in each period.

Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.

Trade Accounts Receivable: The theme parks are cash businesses therefore there are typically no trade accounts receivable on the books of the Company. As of June 30, 2013 and September 30, 2012, respectively, the Company had no outstanding trade accounts receivable.

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

Revenue Recognition: The major source of income is received from theme park admissions. Theme park revenues from admission fees are recognized upon receipt of the cash at the time of customers’ visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to the Company’s results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.

Advertising and Market Development: The Company expenses advertising and market development costs as incurred.

Income Taxes: The Company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax basis of the assets and liabilities, and are measured using the enacted tax rates and laws. Management periodically reviews the Company’s deferred tax assets to determine whether their value can be realized based on available evidence. A valuation allowance is established when management believes it is more likely than not, that such tax benefits will not be realized. Changes in valuation allowances from period to period are included in the Company’s income tax provision in the period of change.

Financial and Concentrations Risk: The Company does not have any concentration or related financial credit risks. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits.

Principles of Consolidation: The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries (Wild Animal – Georgia and Wild Animal –Missouri). All material inter-company accounts and transactions have been eliminated in consolidation.

Fiscal Year End: During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. This decision was made to align the Company’s fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.

Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the assets, which range from five to forty years. A summary is included below.


		June 30, 2013		September 30, 2012	Depreciable Lives
Land	$	2,507,180	$	2,507,180	not applicable
Buildings and structures		3,051,050		2,952,983	40 years
Facilities and equipment		841,462		754,312	5 - 15 years
Furniture and fixtures		75,664		75,189	7 years
Ground improvements		777,472		751,149	15 years
Park animals		600,707		589,234	5 - 10 years
Rides and entertainment		22,000		22,000	7 years
Vehicles		330,681		291,429	5 years
Total cost		8,206,216		7,943,476
Less accumulated depreciation		(1,924,357)		(1,746,631)
Propert and equipment, net	$	6,281,859	$	6,196,845

Inventory: Inventory consists of park supplies, and is stated at the lower of cost or market. Cost is determined on the first-in, first-out method. Inventories are reviewed and reconciled annually, because inventory levels turn over rapidly.

Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

Other Intangible assets: Historically, other intangible assets included franchising fees, loan fees, payroll software, and they were reported at cost. As of June 30, 2013 franchise fees and payroll software are amortized to $0. The closing costs associated with the Company’s refinancing on January 9, 2013 totaled $186,851 and will be amortized over the life of the loans. See Footnote 3 - “LONG-TERM DEBT” for more information.

Impairment of Long-Lived Assets: The Company reviews its major assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If an asset is considered impaired, impairment will be recognized in an amount determined by the excess of the carrying amount of the asset over its fair value.

Financial Instruments: The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short-term maturities. Securities that are publicly traded are valued at their fair market value based as of the balance sheet date presented.

Uncertainties: The accompanying financial statements have been prepared on a going concern basis. The January 9, 2013 refinancing of all the Company’s then outstanding debt lowered the Company’s required annual debt service payments by approximately $174,396 (see Footnote 3 - “LONG-TERM DEBT” for more information). Management believes this refinancing provides the Company additional margin to continue to fund its operations and meet its debt service obligations. However, the ability of the Company to continue as a going concern during the next twelve months continues to depend on the ability of the Company to generate revenues from operations, and to maintain its existing sources of capital and to meet its existing debt service obligations or obtain additional sources of capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Share-Based Compensation: Prior to January 1, 2006 the Company accounted for share-based compensation under recognition and measurement principles of ASC 718 and as permitted under APB Opinion No. 25, and related interpretations. Effective January 1, 2006, the Company adopted ASC 718 using the modified prospective method, which recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. ASC 718 requires that cash flows resulting from tax deductions in excess of the cumulative compensation cost recognized for options exercised be classified as cash inflows from financing activities and cash outflows from operating activities. The Company also applies ASC 718 and EITF No. 96-18 stock based compensation to non-employees. No activity has occurred in relation to stock options during any period presented. The Company awards shares to its Board of Directors for service on the Board. The shares issued to the Board are “restricted” and are not to be re-sold unless an exemption is available, such as the exemption afforded by Rule 144 promulgated under the Securities Act of 1933, as amended (the “Securities Act”). The Company recognizes the expense based on the fair market value at time of the grant. Directors are granted 25,000 shares a year, usually toward the end of each fiscal year.

Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Company’s financial position, operations or cash flows.

3. LONG-TERM DEBT

On January 9, 2013, the Company completed a refinancing transaction (the “Refinancing Loan”) with Commercial Bank & Trust Company of Troup County (“CB&T”) as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a 20-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% or 5.75% during the first five years of the loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months following the closing of the Refinancing Loan the Company made interest-only payments. The minimum required monthly payment is approximately $26,343 during the first five years of the Refinancing Loan term.

The closing costs for the Refinancing Loan totaled $175,369 and are being amortized over the 20-year life of the loan. The Company used the proceeds from the Refinancing Loan to pay off all of its then outstanding debt (including the seller financing from the purchase of the Missouri Park), with an additional $230,000 available for new construction and renovations at the Parks.

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

During the fiscal year 2012, the Company’s loans required annual payments totaling $490,512 compared to the new estimated annual payments of $316,116, thereby reducing the Company’s annual debt service payments by $174,396.


		June 30, 2013		September 30, 2012
On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.	$	3,676,783	$	0
The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.		Retired		1,843,278

On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.		Retired		1,617,622

On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.		Retired		58,538
Total debt		3,676,783		3,519,438
Less current portion of long-term debt		(106,932)		(1,773,935)
Long-term debt	$	3,569,851	$	1,745,503

At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:


2013	$	26,237
2014		108,374
2015		114,772
2016		121,548
2017		128,725
thereafter		3,177,127
	$	3,676,783

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

4. LINES OF CREDIT

The Company maintains a $350,000 line of credit (the “LOC”) loan from CB&T for working capital purposes. This LOC was renewed on January 9, 2013 with an initial term of seven years, subject to the satisfactory performance by the Company. The LOC was not used as of September 30, 2012 and June 30, 2013. All advances are recorded as current liabilities. The LOC interest rate is tied to the Prime Rate plus 2.0%, with a minimum rate of 5.25%. The closing costs for the LOC totaled $11,482 and are being amortized over the seven-year term of the LOC.

The Board of Directors of the Company approved the offer of two of the Company’s directors to loan the Company $170,000 ($85,000 from each director) on the same terms and conditions as the LOC with CB&T. As of June 30, 2013, $120,000 was outstanding against these loans.

5. STOCKHOLDERS’ EQUITY

As policy, capital stock shares issued for service to the Company are valued based on market price on the date of issuance. During October 2012, the Company awarded 150,000 shares to six directors for their service on the Board of Directors at a fair market value of $0.01 per share or $1,500. This amount was reported as an operating expense in fiscal 2013.

Officer, directors and their controlled entities own approximately 42% of the outstanding common stock of the Company as of June 30, 2013.

6. SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES

Employment Agreements:

Effective June 1, 2009, the Company entered into an employment agreement with Dale Van Voorhis (the “Van Voorhis Employment Agreement”) to serve as the Company’s Chief Operating Officer. As consideration for his services, Mr. Van Voorhis receives an initial base compensation of $75,000, which is reviewed annually by the Board of Directors. The Van

Voorhis Agreement has a term of five years and entitles Mr. Van Voorhis to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.

On April 1, 2008, the Company entered into an employment agreement with Jim Meikle (the “2008 Meikle Agreement”) pursuant to which Mr. Meikle was hired to serve as the President and Chief Executive Officer of each of the Company’s wholly owned subsidiaries. The 2008 Meikle Employment Agreement expired on March 31, 2013 and was replaced by an employment agreement between the Company and Mr. Meikle dated as of April 1, 2013 (the “2013 Meikle Employment Agreement”). Pursuant to the 2013 Meikle Employment Agreement, Mr. Meikle receives an initial base compensation in the amount of $135,000, which is reviewed annually by the Board of Directors. The 2013 Meikle Agreement has a term of two years and entitles Mr. Meikle to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.

Each of the foregoing employment agreements contains provisions for severance compensation in the event an agreement is (i) terminated early by the Company without cause or (ii) in the event of a change in control of the Company. This additional severance compensation payable totals $405,000.

The Company entered into an employment agreement as of June 1, 2009, as amended on March 20, 2013, with Jon Laria pursuant to which Mr. Laria served as the Company’s Chief Financial Officer. Effective May 20, 2013, the Mr. Laria resigned as the Company’s Chief Financial Officer and as a member of the Board of Directors of the Company. Mr. Laria received a one-time payment of $25,000 in connection with his resignation.

Reorganization of Officers

On January 27, 2011 following the departure of the Company’s then President, the Company announced the following actions concerning the Company’s executive officers, effective immediately: Dale Van Voorhis was appointed Chief Executive Officer of the Company; James R. Meikle was appointed Chief Operating Officer of the Company and Jeff Lococo was appointed Secretary of the Company.

Effective May 20, 2013, Jon Laria resigned from the Company’s Board of Directors and as its Chief Financial Officer. On May 31, 2013, the Company appointed Todd R. White as its Chief Financial Officer.

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

June 30, 2013

Loans from Members of the Board of Directors

In January 2013, the Board of Directors of the Company approved the offer of two of the Company’s directors to loan the Company $170,000 ($85,000 from each director) on the same terms and conditions as the Company’s LOC with CB&T. As of June 30, 2013, $120,000 was outstanding against these loans.

7. INCOME TAXES

For the nine-month period ended June 30, 2013, the Company has reported loss before income taxes of $8,149. For the year ending September 29, 2013 the Company expects to generate pre-tax income and expects to utilize a portion of its net tax operating loss carry-forwards to offset any taxable income in fiscal 2013. The Company’s cumulative net operating carry-forward was approximately $4,197,000 as of September 30, 2012 and will begin to expire in fiscal 2026.

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is $1,548,000; however, this entire potential asset is reserved as of June 30, 2013. Due to the change in ownership provisions of the Tax Reform Act of 1986, net tax operating loss carry-forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating tax loss carry-forwards may be limited as to use in future years.

On July 16, 2013, the State of Georgia Department of Revenue notified the Company that it had not made the proper elections with respect to Wild Animal – Georgia to allow for the filing of consolidated State of Georgia tax returns for the fiscal years 2009, 2010 and 2011. A preliminary State of Georgia income tax provision totaling $46,348 has been recorded for these periods. The Company is still in discussions with the State of Georgia regarding this matter, which is expected to be resolved prior to the filing of the Company’s annual report on Form 10-K for the 2013 fiscal year.

The proper elections have been made to allow Parks! America and Wild Animal – Georgia to file consolidated State of Georgia income tax returns in the 2012 fiscal year and thereafter.

8. BUSINESS SEGMENTS

We manage our operations on an individual location basis. Discrete financial information is maintained for each Park and provided to our corporate management for review and as a basis for decision-making. The primary performance measures used to allocate resources are park earnings before interest and tax expense, and free cash flow.


	For 3 Months Ended June 30, 2013				For 9 Months Ended June 30, 2013
	Georgia	Missouri	Corporate	Total	Georgia	Missouri	Corporate	Total
Total net sales	$1,026,946	$ 301,261	$ -	$1,328,207	$1,972,414	$ 480,301	$ -	$ 2,452,715
Operating expenses	(530,828)	(207,071)	(173,734)	(911,633)	(1,351,125)	(607,011)	(416,349)	(2,374,485)
Income (loss) from operations	496,118	94,190	(173,734)	416,574	621,289	(126,710)	(416,349)	78,230
Other income (expense), net	(138,605)	729	139,132	1,256	(382,926)	1,936	386,617	5,627
Gain on retirement of debt	-	-	-	-	-	105,656	-	105,656
Interest expense	(44,729)	(23,166)	(1,848)	(69,743)	(105,611)	(88,799)	(3,252)	(197,662)
Income (loss) before income taxes	$ 312,784	$ 71,753	$ (36,450)	$ 348,087	$ 132,752	$(107,917)	$ (32,984)	$ (8,149)

	For 3 Months Ended July 1, 2012				For 9 Months Ended July 1, 2012
	Georgia	Missouri	Corporate	Total	Georgia	Missouri	Corporate	Total
Total net sales	$1,060,468	$ 318,234	$ -	$ 1,378,702	$1,929,509	$ 537,746	$ -	$ 2,467,255
Operating expenses	(541,554)	(266,700)	(126,402)	(934,656)	(1,218,501)	(627,039)	(356,647)	(2,202,187)
Income (loss) from operations	518,914	51,534	(126,402)	444,046	711,008	(89,293)	(356,647)	265,068
Other income (expense), net	(107,643)	-	114,913	7,270	(349,377)	1,267	371,013	22,903
Interest expense	(37,518)	(33,029)	(496)	(71,043)	(108,114)	(87,731)	(5,889)	(201,734)
Income (loss) before income taxes	$ 373,753	$ 18,505	$ (11,985)	$ 380,273	$ 253,517	$(175,757)	$ 8,477	$ 86,237

9. COMMITMENTS AND CONTINGENCIES

On May 16, 2011, the U.S. Department of Agriculture’s Animal and Plant Health Inspection Service (“USDA APHIS”) issued a citation to the Company alleging violations of certain USDA APHIS regulations and assessed a penalty in the amount of $76,857. On July 8, 2011, the Company submitted a reply to the USDA APHIS citation, which contained, among other things, mitigating factors that the Company believed should be considered in determining the amount of the fine. As of July 1, 2012, USDA APHIS responded to the Company with a reduced assessment of $11,170. The Company reduced its reserve by $65,687 to reflect this revised assessment during the second quarter of fiscal 2012. The Company also addressed the compliance issues raised in the citation and is implementing new operational controls to address these matters going forward.

10. SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2013 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements other than the events described herein.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATIONS

Management’s discussion and analysis of results of operations and financial condition (“MD&A”) is a supplement to the accompanying consolidated financial statements and provides additional information on the Company’s businesses, current developments, financial condition, cash flows and results of operations. The following discussion should be read in conjunction with our consolidated financial statements and notes thereto included elsewhere in this report and with our annual report on Form 10-K for the period ended September 30, 2012.

Forward-Looking Statements

Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Such forward-looking statements involve risks and uncertainties, including, among other things, statements regarding our business strategy, exploration strategy, future revenues and anticipated costs and expenses. Such forward-looking statements include, among others, those statements including the words “expects,” “anticipates,” “intends,” “believes” and similar language or by discussions of our outlook, plans, goals, strategy or intentions. Our actual results may differ significantly from those projected in the forward-looking statements. For example, assumptions that could cause actual results to vary materially from future results include, but are not limited to: competition from other parks, weather conditions during our primary tourist season, the price of animal feed and the price of gasoline. In addition, factors that might cause or contribute to our results differing materially from forward looking statements include, but are not limited to, those discussed herein as well as in the “RISK FACTORS” section herein. You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report. Except as required by applicable law, including the securities laws of the United States and the rules and regulations of the SEC, we assume no obligation to update any of these forward-looking statements to reflect actual results, changes in assumptions or changes in other factors affecting these forward-looking statements.

Although we believe that the expectations reflected in these forward-looking statements are based on reasonable assumptions, there are a number of risks and uncertainties that could cause actual results to differ materially from such forward-looking statements.

Overview

Through our wholly-owned subsidiaries, we own and operate two regional theme parks and are in the business of acquiring, developing and operating local and regional theme parks and attractions in the United States. Our wholly-owned subsidiaries are Wild Animal Safari, Inc. a Georgia corporation (“Wild Animal – Georgia”) and Wild Animal, Inc., a Missouri corporation (“Wild Animal – Missouri”). Wild Animal – Georgia owns and operates the Wild Animal Safari theme park in Pine Mountain, Georgia (the “Georgia Park”). Wild Animal – Missouri owns and operates the Wild Animal Safari theme park located in Strafford, Missouri (the “Missouri Park”).

Our goal is to build a family of theme parks primarily through acquisitions of existing small, local and regional, privately owned parks and to develop a series of compatible, themed attractions. The Company also may pursue contract management opportunities for themed attractions owned by third parties.

Our philosophy is, if possible, to acquire existing attractions and/or properties. When evaluating possible acquisitions, we rely on the following primary criteria:

Properties that have an operating history;

Properties that our management team believes have the potential to increase profits and operating efficiencies; and

Properties where there is additional, underutilized land available for expansion of operations.

We believe that acquisitions should not unnecessarily encumber the Company with additional debt that cannot be justified by current operations. By using a combination of equity, debt and other financing options, we intend to carefully monitor shareholder value in conjunction with the pursuit of growth.

As we look at our operations as of June 30, 2013, our principal goal is the continued growth of the Missouri Park’s revenue. Since the Company’s acquisition of the Missouri Park in March 2008, we have worked to upgrade the Park’s physical facilities and dramatically improve its concessions. We raised additional capital for Park improvements and new attractions with our January 9, 2013 refinancing.

Our current size and operating model leaves us little margin for error. Our highest priority is to continue to improve the Missouri Park operating profit.

On January 9, 2013, the Company completed a $3,752,000 loan transaction, the proceeds of which were used primarily to refinance the Company’s outstanding debt. For more information regarding this refinancing see “Note 3 - Long-Term Debt” to the Company’s financial statements.

We manage our operations on an individual location basis. Discrete financial information is maintained for each park and provided to our corporate management for review and as a basis for decision-making. The primary performance measures used to allocate resources are park earnings before interest and tax expense, and free cash flow. We use this measure of operating profit to gauge segment performance because the Company believes this measure is the most indicative of performance trends and the overall earnings potential of each segment.

Results of Operations For the Three Month Period Ended June 30, 2013 as Compared to Three Month Period Ended July 1, 2012

The following table shows the operating results for both of our Parks for the three-month periods ended June 30, 2013 and July 1, 2012.


			For 3 Months Ended
			June 30, 2013		July 1, 2012
Net sales
	Georgia	$	1,026,946	$	1,060,468
	Missouri		301,261		318,234
	Total net sales	$	1,328,207	$	1,378,702

Income (loss) before income taxes
	Georgia	$	496,118	$	518,914
	Missouri		94,190		51,534
	Segment total		590,308		570,448
	Corporate		(173,734)		(126,402)
	Other income (expense)		1,256		7,270
	Interest expense		(69,743)		(71,043)
	Income (loss) before income taxes	$	348,087	$	380,273

Total Net Sales and Segment Information

Our total net sales for the three-month period ended June 30, 2013 decreased by $50,495, or 4%, to $1,328,207 versus the three month period ended July 1, 2012. The Georgia Park’s sales decreased by $33,522, or 3%, as a result of less favorable weather conditions during the three-month period ended June 30, 2013 versus the same period in 2012. Sales for the Missouri Park were similarly impacted by unfavorable relative weather conditions, resulting in a decrease of $16,973 or 5%, for the quarter.

Operating Margin

The combined operating margin for both Parks was $590,308, an increase of $19,860 for the three-month period ended June 30, 2013. The Georgia Park operating margin decreased by $22,796 to $496,118, primarily as a result of lower sales partially offset by lower spending. The operating margin for the Missouri Park increased by $42,656 to $94,190, as lower spending more than offset by lower sales, primarily as a result of better inventory management.

Corporate Expenses

Corporate spending increased by $47,332 to $173,734 during the three-month period ended June 30, 2013, primarily as a result of one-time compensation costs paid in connection with the resignation of a former officer and director, and higher legal fees. We commenced a lawsuit in September 2009 against a group led by Larry Eastland, a former officer and director of the Company. The litigation was inactive until June 11, 2012 at which time the Company amended its complaint against the Eastland group to, among other things, join as defendants Stanley Harper, LEA Capital Advisors, LLC (an entity controlled by Mr. Eastland) and Computer Contact Service, Inc. (an entity controlled by Mr. Harper) for breaches of contract and fiduciary duty with regards to the Company’s purchase of TempSERV on September 30, 2007 and its subsequent re-conveyance of TempSERV to Computer Contact Service, Inc. as of January 1, 2009.

Other Income and Interest Expense

Other income decreased by $6,014 to $1,256 for the three months ended June 30, 2013.

Interest expense was $69,743, representing a decrease of $1,300 or 2%, for the three-month period ended June 30, 2013. Interest expense on our borrowings decreased by $14,194, primarily as a result of lower interest rates associated with the January 2013 refinancing of all our then outstanding debt. This decrease was offset by $12,894 of interest associated with State of Georgia income taxes for the 2009, 2010 and 2011 fiscal years.

Income Taxes

We do not expect to pay U.S. Federal income taxes for our 2013 fiscal year due to our cumulative net tax operating loss carry-forwards, for more information see “Note 7 – Income Taxes” to the Company’s financial statements.

On July 16, 2013, the State of Georgia Department of Revenue notified us that we had not made the proper elections with respect to Wild Animal – Georgia to allow for the filing of consolidated State of Georgia tax returns for the fiscal years 2009, 2010 and 2011. We have recorded a preliminary State of Georgia income tax provision totaling $46,348 for these periods. We are still in discussions with the State of Georgia regarding this matter and expect it will be resolved by the filing of our annual report on form 10-K for the fiscal year 2013.

We believe the proper elections have been made to allow Parks! America and Wild Animal – Georgia to file consolidated State of Georgia income tax returns in our 2012 fiscal year and thereafter.

Net Income and Income Per Share

The Company’s net income decreased by $78,534 to $301,739, or $0.00 per basic share and per fully diluted share, for the three months ended June 30, 2013 as compared with net income of $380,273 or $0.00 per basic share and per fully diluted share, for the three months ended July 1, 2012. This decrease is attributable taxes and interest associated with the State of Georgia matter totaling $60,341, and lower sales and higher corporate spending, partially offset by lower interest on borrowings.

Results of Operations For the Nine Month Period Ended June 30, 2013 as Compared to Nine Month Period Ended July 1, 2012

The following table shows the operating results for both our Parks for the nine-month periods ended June 30, 2013 and July 1, 2012


			For 9 Months Ended
			June 30, 2013		July 1, 2012
Net sales
	Georgia	$	1,972,414	$	1,929,509
	Missouri		480,301		537,746
	Total net sales	$	2,452,715	$	2,467,255

Income (loss) before income taxes
	Georgia	$	621,289	$	711,008
	Missouri		(126,710)		(89,293)
	Segment total		494,579		621,715
	Corporate		(416,349)		(356,647)
	Other income (expense)		5,627		22,903
	Gain on retirement of debt		105,656		-
	Interest expense		(197,662)		(201,734)
	Income (loss) before income taxes	$	(8,149)	$	86,237

Total Net Sales and Segment Information

The Company’s total net sales for the nine-month period ended June 30, 2013 decreased by $14,540, or 1%, to $2,452,715 versus the nine-month period ended July 1, 2012. Georgia Park sales increased by $42,905, or 2%, as a result of an increase in average revenue per guest during the nine-month period ended June 30, 2013. Net sales for the Missouri Park were down $57,445, or 11%, compared to the first nine months of the 2012 fiscal year. The Missouri Park’s attendance dramatically decreased due to the severe weather during January 2013 through March 2013, during which the Park was forced to close for several extended periods.

Operating Margin

The combined operating margin for both Parks was $494,579, a decrease of $127,136 for the nine-month period ended June 30, 2013. This decrease was primarily attributable to lower sales and higher advertising costs at both parks in 2013. Also note that results for the first nine months of the 2012 fiscal year included a $65,956 reduction of operating expenses related to USDA assessment at the Georgia Park, which was settled for an amount substantially lower than the original assessment.

Corporate Expenses and Other

Corporate spending increased by $59,702 to $416,349 during the first nine months of the 2013 fiscal year, primarily as a result of one-time compensation costs and higher legal fees as previously discussed.

Other Income and Interest Expense

Other income decreased by $17,276 to $5,627 for the nine months ended June 30, 2013.

Under the terms of the seller-financing note associated with the acquisition of the Missouri Park, the Company was entitled to a discount if this note was paid in full before March 5, 2013. The Company paid-off this note in full on January 9, 2013 and recorded the gain of $105,656.

Interest expense was $197,662, representing a decrease of $4,072 or 2%, for the nine-month period ended June 30, 2013. Interest expense on our borrowings decreased by $16,966, primarily as a result of lower interest rates associated with the January 2013 refinancing of all our then outstanding debt. This decrease was offset by $12,894 of interest associated with State of Georgia income taxes for the fiscal years 2009, 2010 and 2011.

Income Taxes

As noted earlier, we learned that Parks! America and Wild Animal – Georgia had not made the proper elections to permit the filing of consolidated State of Georgia tax returns for the 2009, 2010 and 2011 fiscal years. We are still in discussions with the State of Georgia regarding this matter and expect it will be resolved by the filing of our annual report on Form 10-K for the 2013 fiscal year. We have recorded a preliminary State of Georgia income tax provision for the fiscal years 2009, 2010 and 2011 totaling $46,348.

We believe the proper elections have been made to allow Parks! America and Wild Animal – Georgia to file consolidated State of Georgia income tax returns in our 2012 fiscal year and thereafter.

Net Income and Income Per Share

The Company’s net loss for the nine-month period ended June 30, 2013 was $54,497 or $0.00 per basic share and per fully diluted share, a decrease of $140,734, as compared with net income of $86,237, or $0.00 per basic share and per fully diluted share, for the nine months ended July 1, 2012.

Excluding the impact of the $105,656 gain from paying off debt related to the Missouri Park reported in the 2013 fiscal year and the $65,956 reduction of expenses from the settlement of the USDA in the 2012 fiscal year, the first nine months of the 2013 fiscal year resulted in a net loss of $160,153 compared with net income of $20,281 for the first nine months of the 2012 fiscal year. The unfavorable results for the first nine months of the 2013 fiscal year are primarily the result of the State of Georgia income taxes and interest expense (as discussed above), higher spending on advertising and compensation, and to a lesser extent, higher repair and maintenance spending, and higher legal fees compared to the same period last year.

Financial Condition, Liquidity and Capital Resources

Financial Condition and Liquidity

Our primary sources of liquidity are cash generated by operations and borrowings under our loan agreements. Our slow season starts after Labor Day in September and runs until Spring break, which is typically end of March. These two quarters have historically generated negative cash flow and require us to borrow to fund operations and prepare the Parks for the busy season during the third and fourth quarter of our fiscal year.

We believe that our operations have improved to the point that cash flow from operations will be sufficient to fund operations, make debt-service payments and spend modestly on capital improvements in the near-term. Our principal source of income is from cash sales, which is projected to provide sufficient cash flow to fund operations and service our current debt. During the next twelve months, management will focus on increasing net sales, particularly at Missouri Park, and completing several renovation projects currently underway at both Parks. Any slowdown in revenue or unusual capital outlays may require us to seek additional capital.

Our working capital was negative $0.2 million at June 30, 2013 compared to negative $1.7 million at September 30, 2012. This improvement in working capital is a result of completing our new term loan and retiring the $1.6 million Missouri Park seller-financing note, which was due in March 2013.

Our total debt, including current maturities, at June 30, 2013 was $3.8 million compared to $3.5 million at September 30, 2012. The increase in debt is primarily due to capital investments made by the Company during the nine months of the fiscal 2013 and a higher cash balance as of June 30, 2013. The LOC balance (together with outstanding related party notes) at June 30, 2013 and September 30, 2012 was $120,000 and $0, respectively.

As of June 30, 2013 the Company had equity of $2.7 million and total debt of $3.8 million, resulting in a debt to equity ratio of 1.39 to 1. The Company’s debt to equity ratio was 1.26 to 1 as of September 30, 2012.

Operating Activities

Net cash provided by operating activities was $142,294 and $349,893, for the first nine months of the fiscal years 2013 and 2012, respectively. The decrease was primarily due to lower sales and increased spending on advertising, compensation, and repairs and maintenance for the first nine months of the fiscal 2013 compared to the same period in 2012.

Investing Activities

During the first nine months of the 2013 fiscal year, we spent $285,708 on capital improvements at the Parks, compared to $117,212 spent on capital improvements during the comparable period in the 2012 fiscal year.

Improvements at the Missouri Park included remodeling the Park’s gift shop, upgrading the main bathrooms and repaving the Park’s main entrance. In addition, we added a new reptile attraction and refurbished many of the animal exhibits. Improvements at the Georgia Park included renovating many of our animal exhibits, upgrading the rental fleet and building a new food preparation structure for animals on special diets. We also renovated the Park’s main food service area and repainted all its main buildings.

Financing Activities

During the first nine months of the 2013 fiscal year, cash provided by financing activities totaled $200,326. On January 9, 2013, we completed the refinancing of all our then outstanding debt, retiring all mortgages and replacing them with a single 20-year term loan. In addition, this new financing provided $230,000 for construction and renovations at the Parks, of which approximately $163,550 has been used as of June 30, 2013. We have also received $120,000 in short-term financing from two members of the Company’s Board of Directors, which we expect to fully repay before the end of the 2013 fiscal year. During the first nine months of the 2012 fiscal year, $193,314 of cash was used in financing activities to repay debt.

Borrowing Agreements

On January 9, 2013, we completed a refinancing transaction (the “Refinancing Loan”) with Commercial Bank & Trust Company of Troup County (“CB&T”). The Refinancing Loan was for a principal amount of $3,752,000 and has a 20-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% or 5.75% during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%.

As a result of the Refinancing Loan, the Company lowered its anticipated annual debt service payments. During the past year, the Company’s then outstanding mortgages required annual payments totaling $490,512 as compared to new estimated annual payments totaling $316,116, thereby reducing our annual debt service payments by $174,396 compared with the previous year.

Subsequent Events

None

Off Balance Sheet Arrangements

We do not have any off balance sheet arrangements that are reasonably likely to have a current or future effect on our financial condition, revenues, results of operations, liquidity or capital expenditures.

Critical Accounting Policies

Our discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of any contingent assets and liabilities. On an on-going basis, we evaluate our estimates. We base our estimates on various assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

A number of variables and assumptions could have an affect a valuation of our assets and liabilities. Our assumptions include the following:

Revenue and profit growth at our Parks will continue;

The existing Park infrastructure will accommodate the additional customers;

Cost of improvements and operations will remain a relatively stable budgeted allocation; and

Per capita spending by the customers will continue to rise in relation to the rise in capital expenditures;

If any one of these assumptions, or combination of assumptions, proves incorrect, then the values assigned to real estate, per capita revenues, attendance and other variables that have remained consistent over the past two years may not be realized. The same would be true if higher than expected revenue streams occurred.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

N/A

ITEM 4. CONTROLS AND PROCEDURES.

Based on an evaluation conducted by management, of the effectiveness of the design and operation of our disclosure controls and procedures, as required by Exchange Act Rule 13a-15(e) they concluded that our disclosure controls and procedures were effective as of June 30, 2013, to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act are:

recorded, processed, summarized and reported within the time periods specified by the SEC's rules and forms, and

accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the Company's principal executive and principal financial officers and effected by the Company's board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States and includes those policies and procedures that:

(a) Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company;

(b) Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the company; and

(c) Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce this risk.

Based on its assessment, management has concluded that the Company’s disclosure controls and procedures and internal control over financial reporting are effective as of June 30, 2013.

PART II

ITEM 1. LEGAL PROCEEDINGS

On May 16, 2011, the U.S. Department of Agriculture’s Animal and Plant Health Inspection Service (“USDA APHIS”) issued a citation to the Company alleging violations of certain USDA APHIS regulations and assessed a penalty in the amount of $76,857. On July 8, 2011, the Company submitted a reply to the USDA APHIS citation, which contained, among other things, mitigating factors, which the Company believed, should be considered in determining the amount of the fine. As of April 1, 2012, USDA APHIS responded to the Company with a reduced assessment of $11,170. The Company reduced its reserve by $65,687 to reflect this revised assessment. The Company also addressed the compliance issues raised in the citation and is implementing new operational controls to address these matters going forward.

The Company commenced a lawsuit in September 2009 against a group led by Larry Eastland, a former officer and director of the Company. The litigation was inactive until June 11, 2012 at which time the Company amended its complaint against the Eastland group to, among other things, join as defendants Stanley Harper, LEA Capital Advisors, LLC (an entity controlled by Mr. Eastland) and Computer Contact Service, Inc. (an entity controlled by Mr. Harper) for breaches of contract and fiduciary duty with regards to the Company’s purchase of TempSERV on September 30, 2007 and its subsequent re-conveyance of TempSERV to Computer Contact Service, Inc. as of January 1, 2009. The Company is seeking an indefinite amount of damages. For more information regarding the original litigation, see our annual report on Form 10-K for the year ended December 26, 2010.

ITEM 1A. RISK FACTORS

Risk Factors Relating to Our Business:

The Theme Park Industry is Highly Competitive and We May Be Unable to Compete Effectively.

The theme park industry is highly competitive, highly fragmented, rapidly evolving, and subject to technological change and intense marketing by providers with similar products. One of our competitors for attracting general recreation dollars, Callaway Gardens, is located within five miles of our Georgia Park. Branson, Missouri is located just 45 minutes from our Missouri Park.

Many of our current competitors are significantly larger and have substantially greater market presence as well as greater financial, technical, operational, marketing and other resources and experience than we have. In the event that such a competitor expends significant sales and marketing resources in one or several markets we may not be able to compete successfully in such markets. The Company believes that competition will continue to increase, placing downward pressure on prices. Such pressure could adversely affect our gross margins if we are not able to reduce costs commensurate with such price reductions. In addition, the pace of technological change makes it impossible for us to predict whether we will face new competitors using different technologies to provide the same or similar products offered or proposed to be offered by us. If our competitors were to provide better and more cost effective products, our business could be materially and adversely affected.

We Face Strong Competition from Numerous Entertainment Alternatives.

In addition to competing with other themed and amusement parks, our venues compete with other types of recreational venues and entertainment alternatives, including but not limited to movies, sports attractions, vacation travel and video games. There can be no assurance that we will successfully differentiate ourselves from these entertainment alternatives or that consumers will consider our entertainment offerings to be more appealing than those of our competitors. The development of technology-based entertainment has provided families with a wider selection of entertainment alternatives close to or in their homes, including home entertainment units, online gaming, and video game parlors. In addition, traditional theme parks have been able to reduce the cost and increase the variety of their attractions by implementing technologies that cannot be readily incorporated by a wild animal park such as the Georgia Park or Missouri Park.

Our Insurance Coverage May Not Be Adequate To Cover All Possible Losses That We Could Suffer, and Our Insurance Costs May Increase.

Companies engaged in the theme park business may be sued for substantial damages in the event of an actual or alleged accident. An accident occurring at our parks or at competing parks may reduce attendance, increase insurance premiums, and negatively impact our operating results. The Georgia Park contains a drive-through, safari style animal park, and there are inherent risks associated with allowing the public to interact with animals. Although we carry liability insurance to cover this risk, there can be no assurance that our coverage will be adequate to cover liabilities, or that we will be able to afford or obtain adequate coverage should a catastrophic incident occur.

We currently have $6,000,000 of liability insurance. We will continue to use reasonable commercial efforts to maintain policies of liability, fire and casualty insurance sufficient to provide reasonable coverage for risks arising from accidents, fire, weather, other acts of God, and other potential casualties. There can be no assurance that we will be able to obtain adequate levels of insurance to protect against suits and judgments in connection with accidents or other disasters that may occur in our theme parks.

Our Ownership of Real Property Subjects Us to Environmental Regulation, Which Creates Uncertainty Regarding Future Environmental Expenditures and Liabilities.

We may be required to incur costs to comply with environmental requirements, such as those relating to discharges to air, water and land; the handling and disposal of solid and hazardous waste; and the cleanup of properties affected by hazardous substances. Under these and other environmental requirements we may be required to investigate and clean up hazardous or toxic substances or chemical releases at one of our properties. As an owner or operator, we could also be held responsible to a governmental entity or third party for property damage, personal injury and investigation and cleanup costs incurred by them in connection with any contamination. Environmental laws typically impose cleanup responsibility and liability without regard to whether the owner or operator knew of or caused the presence of the contaminants. The liability under those laws has been interpreted to be joint and several unless the harm is divisible and there is a reasonable basis for allocation of the responsibility. The costs of investigation, remediation or removal of those substances may be substantial, and the presence of those substances, or the failure to remediate a property properly, may impair our ability to use our property. We are not currently aware of any material environmental risks regarding our properties. However, we may be required to incur costs to remediate potential environmental hazards or to mitigate environmental risks in the future.

The Suspension or Termination of Any of our Business Licenses May Have a Negative Impact On Our Business

We maintain a variety of standard business licenses issued by federal, state and city government agencies that are renewable on a periodic basis. We cannot guarantee that we will be successful in renewing all of our licenses on a periodic basis. The suspension, termination or expiration of one or more of these licenses could have a significant adverse affect on our revenues and profits. In addition, any changes to the licensing requirements for any of our licenses could affect our ability to maintain the licenses.

We Are Dependent Upon the Services of Our Executive Officers and Consultants.

Our success is heavily dependent on the continued active participation of our executive officers. Loss of the services of one or more of these officers could have a material adverse effect upon our business, financial condition or results of operations. In particular, we place substantial reliance upon the efforts and abilities of Dale Van Voorhis, Chairman of the Board of Directors and the Company’s Chief Executive Officer and Jim Meikle, the Company’s Chief Operating Office, President of Wild Animal-Georgia and Wild Animal-Missouri, a member of the Company’s Board of Directors. The loss of Mr. Van Voorhis or Mr. Meikle's services could have a serious adverse effect on our business, operations, revenues or prospects.

Further, our success and achievement of our growth plans depend on our ability to recruit, hire, train and retain other highly qualified technical and managerial personnel. Competition for qualified employees among companies in the theme park industry is intense, and the loss of any such persons, or an inability to attract, retain and motivate any additional highly skilled employees required for the expansion of the Company’s activities, could have a materially adverse effect on the Company. The inability of the Company to attract and retain the necessary personnel and consultants and advisors could have a material adverse effect on the Company’s business, financial condition or results of operations.

Our Common Stock is Subject to the “Penny Stock” Rules of the SEC and the Trading Market in Our Securities is Limited, Which Makes Transactions In Our Stock Cumbersome and May Reduce the Value of an Investment in Our Stock.

The Securities and Exchange Commission has adopted Rule 15g-9 which establishes the definition of a "penny stock," for the purposes relevant to us, as any equity security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require:

that a broker or dealer approve a person's account for transactions in penny stocks; and

the broker or dealer receive from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased.

In order to approve a person's account for transactions in penny stocks, the broker or dealer must:

obtain financial information and investment experience objectives of the person; and

make a reasonable determination that the transactions in penny stocks are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.

The broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the Commission relating to the penny stock market, which, in highlight form:

sets forth the basis on which the broker or dealer made the suitability determination; and

that the broker or dealer received a signed, written agreement from the investor prior to the transaction.

Generally, brokers may be less willing to execute transactions in securities subject to the "penny stock" rules. This may make it more difficult for investors to dispose of our common stock and cause a decline in the market value of our stock.

Disclosure also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks.

We Do Not Expect to Pay Dividends for Some Time, if At All.

No cash dividends have been paid on our common stock. We expect that any income received from operations will be devoted to our future operations and growth. We do not expect to pay cash dividends in the near future. Payment of dividends would depend upon our profitability at the time, cash available for those dividends, and other factors.

Future Capital Needs Could Result in Dilution to Investors; Additional Financing Could be Unavailable or Have Unfavorable Terms.

Our future capital requirements will depend on many factors, including cash flow from operations, progress in our present operations, competing market developments, and our ability to market our products successfully. It may be necessary to raise additional funds through equity or debt financings. Any equity financings could result in dilution to our then-existing stockholders. Sources of debt financing may result in higher interest expense. Any financing, if available, may be on terms unfavorable to us.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

N/A

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable

ITEM 5. OTHER INFORMATION.

None

ITEM 6. EXHIBITS.


Exhibit Number	Description of Exhibit



31.1	Certification by Chief Executive Officer as required by Rule 13a-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification by Chief Financial Officer as required by Rule 13a-14 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.1	Certification of Chief Executive Officer pursuant to 18 U.S.C.§ 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

In addition, the following are incorporated by reference:

Current Report on Form 8-K “Departure of Directors or Certain Officers,” dated May 20, 2013

Current Report on Form 8-K “Appointment of Certain Officers,” dated May 31, 2013

Current Report on Form 8-K “Other Events,” dated June 12, 2013

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


	PARKS! AMERICA, INC.

August 12, 2013	By: /s/ Dale Van Voorhis Dale Van Voorhis Chief Executive Officer

EX-31.1 2 f10q063013_ex31z1.htm EXHIBIT 31.1 SECTION 302 CERTIFICATIONS Exhibit 31.1 Section 302 Certifications

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULES 13a-14(a)/15d-14(a)

UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, Dale Van Voorhis, certify that:

I have reviewed this Quarterly Report on Form 10-Q of Parks! America, Inc. (the “registrant”) for the quarter ended June 30, 2013;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 12, 2013

/s/Dale Van Voorhis

Dale Van Voorhis

Chief Executive Officer

Parks! America, Inc.

EX-31.2 3 f10q063013_ex31z2.htm EXHIBIT 31.2 SECTION 302 CERTIFICATIONS Exhibit 31.2 Section 302 Certifications

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO RULES 13a-14(a)/15d-14(a)

UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, Todd R. White, certify that:

I have reviewed this Quarterly Report on Form 10-Q of Parks! America, Inc. (the “registrant”) for the quarter ended June 30, 2013;

(a)

(b)

(c)

(d)

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 12, 2013

/s Todd R. White

Todd R. White

Chief Financial Officer

Parks! America, Inc.

EX-32.1 4 f10q063013_ex32z1.htm EXHIBIT 32.1 SECTION 906 CERTIFICATIONS Exhibit 32.1 Section 906 Certifications

Exhibit 32.1

CERTIFICATION

PURSUANT TO 18 U.S.C SECTION 1350 AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, each of the undersigned officers of Parks! America, Inc. (the "Company"), does hereby certify, to such officer's knowledge, that:

The Quarterly Report on Form 10-Q for the quarter ended June, 2013 (the “Form 10-Q”) of the Company fully complies with the requirement of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and the information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: August 12, 2013

/s/ Dale Van Voorhis

Dale Van Voorhis

Chief Executive Officer

Parks! America, Inc.

Dated: August 12, 2013

/s/ Todd R. White

Todd R. White

Chief Financial Officer

Parks! America, Inc.

A signed original of this written statement required by Section 906 has been provided to Parks! America, Inc. and will be retained by Parks! America, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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1. ORGANIZATION   Parks! America (Parks! or the Company) was originally incorporated on July 30, 1954 as Painted Desert Uranium & Oil Co., Inc. in Washington State. On October 1, 2002, Painted Desert Uranium & Oil Co., Inc. changed its name to Royal Pacific Resources, Inc. and its corporate domicile to the State of Nevada.   On December 19, 2003, Royal Pacific Resources, Inc. acquired the assets of Great Western Parks LLC, including the Crossroads Convenience Center LLC., pursuant to a Share Exchange Agreement that resulted in the company assuming control and changing the corporate name to Great American Family Parks, Inc. The acquisition was accounted for as a reverse acquisition in which Great Western Parks was considered to be the acquirer of Royal Pacific Resources for reporting purposes. The Company's common stock outstanding increased from 2,533,000 to 29,600,000 as a result of the acquisition. On June 11, 2008 the Company changed its name from Great American Family Parks, Inc. to Parks! America, Inc.   The Company owns and operates through wholly-owned subsidiaries two regional theme parks and is in the business of acquiring, developing and operating local and regional theme parks and attractions in the United States. The Company wholly-owned subsidiaries are Wild Animal Safari, Inc. a Georgia corporation (Wild Animal Georgia) and Wild Animal, Inc., a Missouri corporation (Wild Animal Missouri). Wild Animal Georgia owns and operates the Wild Animal Safari theme park in Pine Mountain, Georgia (the Georgia Park). Wild Animal Missouri owns and operates the Wild Animal Safari theme park located in Strafford, Missouri (the Missouri Park). On June 13, 2005, the Company acquired the Georgia Park and on March 5, 2008, the Company acquired the Missouri Park.   The Parks are open year round but experience increased seasonal attendance during the months of April through August.   Important factors that could cause actual results to differ materially from those in the forward-looking statements include accidents occurring at our parks, competition from other parks, weather conditions during our primary tourist season, the price of animal feed, the price of gasoline, changes in consumer spending patterns and general economic conditions.

2. SIGNIFICANT ACCOUNTING POLICIES   Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Companys audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. The results of operations for such interim periods are not necessarily indicative of the results for the full year.   Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting.   Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.   Basic and Diluted Net Income (Loss) Per Share: Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise any common share rights unless the exercise becomes anti-dilutive and then only the basic per share amounts are shown in the report.   Basic and diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding in each period.   Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.   Trade Accounts Receivable: The theme parks are cash businesses therefore there are typically no trade accounts receivable on the books of the Company. As of June 30, 2013 and September 30, 2012, respectively, the Company had no outstanding trade accounts receivable.     Revenue Recognition: The major source of income is received from theme park admissions. Theme park revenues from admission fees are recognized upon receipt of the cash at the time of the company's customers visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to our results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.   Advertising and Market Development: The Company expenses advertising and market development costs as incurred.   Income Taxes: The Company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax basis of the assets and liabilities, and are measured using the enacted tax rates and laws. Management periodically reviews the Companys deferred tax assets to determine whether their value can be realized based on available evidence. A valuation allowance is established when management believes it is more likely than not, that such tax benefits will not be realized. Changes in valuation allowances from period to period are included in the Companys income tax provision in the period of change.   Financial and Concentrations Risk: The Company does not have any concentration or related financial credit risks. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits.   Principles of Consolidation: The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries (Wild Animal Georgia and Wild Animal Missouri). All material inter-company accounts and transactions have been eliminated in consolidation.   Fiscal Year End:  During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. For the quarter ended December 31, 2012 the Sunday closest to the end of the reporting period was December 30, 2012. This decision was made to align the Companys fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.   Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the assets, which range from five to forty years. A summary is included below.   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="665" style='width:498.8pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30, 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Depreciable Lives</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Land</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> not applicable</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Buildings and structures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,051,050</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,952,983</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 40 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Facilities and equipment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 841,462</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 754,312</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Furniture and fixtures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,664</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,189</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Ground improvements</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 777,472</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 751,149</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Park animals</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 600,707</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 589,234</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 10 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Rides and entertainment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Vehicles</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 330,681</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 291,429</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total cost</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 8,206,216</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,943,476</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less accumulated depreciation</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,924,357)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,746,631)</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Propert and equipment, net</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,281,859</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,196,845</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr></table></div>   Inventory: Inventory consists of park supplies, and is stated at the lower of cost or market. Cost is determined on the first-in, first-out method. Inventories are reviewed and reconciled annually, because inventory levels turn over rapidly.   Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.   Other Intangible assets: Historically, other intangible assets included franchising fees, loan fees, payroll software, and they were reported at cost. As of June 30, 2013 franchise fees and payroll software are amortized to $0. The closing costs associated with the Companys refinancing on January 9, 2013 totaled $186,851 and will be amortized over the life of the loans. See Footnote 3 - LONG-TERM DEBT for more information.   Impairment of Long-Lived Assets: The Company reviews its major assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If an asset is considered impaired, impairment will be recognized in an amount determined by the excess of the carrying amount of the asset over its fair value.   Financial Instruments: The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short-term maturities. Securities that are publicly traded are valued at their fair market value based as of the balance sheet date presented.   Uncertainties: The accompanying financial statements have been prepared on a going concern basis. The January 9, 2013 refinancing of all the Companys then outstanding debt lowered the Companys required annual debt service payments by approximately $174,396 (see Footnote 3 - LONG-TERM DEBT for more information). Management believes this refinancing provides the Company additional margin to continue to fund its operations and meet its debt service obligations. However, the ability of the Company to continue as a going concern during the next twelve months continues to depend on the ability of the Company to generate revenues from operations, and to maintain its existing sources of capital and to meet its existing debt service obligations or obtain additional sources of capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.   Share-Based Compensation: Prior to January 1, 2006 the Company accounted for share-based compensation under recognition and measurement principles of ASC 718 and as permitted under APB Opinion No. 25, and related interpretations. Effective January 1, 2006, the Company adopted ASC 718 using the modified prospective method, which recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. ASC 718 requires that cash flows resulting from tax deductions in excess of the cumulative compensation cost recognized for options exercised be classified as cash inflows from financing activities and cash outflows from operating activities. The Company also applies ASC 718 and EITF No. 96-18 stock based compensation to non-employees. No activity has occurred in relation to stock options during any period presented. The Company awards shares to its Board of Directors for service on the Board. The shares issued to the Board are restricted and are not to be re-sold unless an exemption is available, such as the exemption afforded by Rule 144 promulgated under the Securities Act of 1933, as amended (the Securities Act). The Company recognizes the expense based on the fair market value at time of the grant. Directors are granted 25,000 shares a year, usually toward the end of each fiscal year.   Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Companys financial position, operations or cash flows.

3. LONG-TERM DEBT   On January 9, 2013, the Company completed a refinancing transaction (the Refinancing Loan) with Commercial Bank & Trust Company of Troup County (CB&T) as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a 20-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% or 5.75% during the first five years of the loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months following the closing of the Refinancing Loan the Company made interest-only payments. The minimum required monthly payment is approximately $26,343 during the first five years of the Refinancing Loan term.   The closing costs for the Refinancing Loan totaled $175,369 and are being amortized over the 20-year life of the loan. The Company used the proceeds from the Refinancing Loan to pay off all of its then outstanding debt (including the seller financing from the purchase of the Missouri Park), with an additional $230,000 available for new construction and renovations at the Parks.   During the fiscal year 2012, the Companys loans required annual payments totaling $490,512 compared to the new estimated annual payments of $316,116, thereby reducing the Companys annual debt service payments by $174,396.   <table border="0" cellspacing="0" cellpadding="0" width="722" style='width:541.75pt'> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 0</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>   The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,843,278</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,617,622</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 58,538</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,519,438</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less current portion of long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (106,932)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,773,935)</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,569,851</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,745,503</td></tr></table>   At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2013</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 26,237</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2014</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 108,374</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2015</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,772</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2016</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 121,548</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2017</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 128,725</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>                     thereafter</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,177,127</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td></tr></table></div>

4. LINES OF CREDIT   The Company maintains a $350,000 line of credit (the LOC) loan from CB&T for working capital purposes. This LOC was renewed on January 9, 2013 with an initial term of seven years, subject to the satisfactory performance by the Company. The LOC was not used as of September 30, 2012 and June 30, 2013. All advances are recorded as current liabilities. The LOC interest rate is tied to the Prime Rate plus 2.0%, with a minimum rate of 5.25%. The closing costs for the LOC totaled $11,482 and are being amortized over the seven-year term of the LOC.   The Board of Directors of the Company approved the offer of two of the Companys directors to loan the Company $170,000 ($85,000 from each director) on the same terms and conditions as the LOC with CB&T. As of June 30, 2013, $120,000 was outstanding against these loans.

5. STOCKHOLDERS EQUITY   As policy, capital stock shares issued for service to the Company are valued based on market price on the date of issuance. During October 2012, the Company awarded 150,000 shares to six directors for their service on the Board of Directors at a fair market value of $0.01 per share or $1,500. This amount was reported as an operating expense in fiscal 2013.   Officer, directors and their controlled entities own approximately 42% of the outstanding common stock of the Company as of June 30, 2013.

6. SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES   Employment Agreements:   Effective June 1, 2009, the Company entered into an employment agreement with Dale Van Voorhis (the Van Voorhis Employment Agreement) to serve as the Companys Chief Operating Officer. As consideration for his services, Mr. Van Voorhis receives an initial base compensation of $75,000, which is reviewed annually by the Board of Directors. The Van   Voorhis Agreement has a term of five years and entitles Mr. Van Voorhis to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.   On April 1, 2008, the Company entered into an employment agreement with Jim Meikle (the 2008 Meikle Agreement) pursuant to which Mr. Meikle was hired to serve as the President and Chief Executive Officer of each of the Companys wholly owned subsidiaries. The 2008 Meikle Employment Agreement expired on March 31, 2013 and was replaced by an employment agreement between the Company and Mr. Meikle dated as of April 1, 2013 (the 2013 Meikle Employment Agreement). Pursuant to the 2013 Meikle Employment Agreement, Mr. Meikle receives an initial base compensation in the amount of $135,000, which is reviewed annually by the Board of Directors. The 2013 Meikle Agreement has a term of two years and entitles Mr. Meikle to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.   Each of the foregoing employment agreements contains provisions for severance compensation in the event an agreement is (i) terminated early by the Company without cause or (ii) in the event of a change in control of the Company. This additional severance compensation payable totals $405,000.   The Company entered into an employment agreement as of June 1, 2009, as amended on March 20, 2013, with Jon Laria pursuant to which Mr. Laria served as the Companys Chief Financial Officer. Effective May 20, 2013, the Mr. Laria resigned as the Companys Chief Financial Officer and as a member of the Board of Directors of the Company. Mr. Laria received a one-time payment of $25,000 in connection with his resignation.   Reorganization of Officers   On January 27, 2011 following the departure of the Companys then President, the Company announced the following actions concerning the Companys executive officers, effective immediately: Dale Van Voorhis was appointed Chief Executive Officer of the Company; James R. Meikle was appointed Chief Operating Officer of the Company and Jeff Lococo was appointed Secretary of the Company.   Effective May 20, 2013, Jon Laria resigned from the Companys Board of Directors and as its Chief Financial Officer. On May 31, 2013, the Company appointed Todd R. White as its Chief Financial Officer.     Loans from Members of the Board of Directors   In January 2013, the Board of Directors of the Company approved the offer of two of the Companys directors to loan the Company $170,000 ($85,000 from each director) on the same terms and conditions as the Companys LOC with CB&T. As of June 30, 2013, $120,000 was outstanding against these loans.

7. INCOME TAXES   For the nine-month period ended June 30, 2013, the Company has reported loss before income taxes of $8,149. For the year ending September 29, 2013 the Company expects to generate pre-tax income and expects to utilize a portion of its net tax operating loss carry-forwards to offset any taxable income in fiscal 2013. The Companys cumulative net operating carry-forward was approximately $4,197,000 as of September 30, 2012 and will begin to expire in fiscal 2026.   The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is $1,548,000; however, this entire potential asset is reserved as of June 30, 2013. Due to the change in ownership provisions of the Tax Reform Act of 1986, net tax operating loss carry-forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating tax loss carry-forwards may be limited as to use in future years.   On July 16, 2013, the State of Georgia Department of Revenue notified the Company that it had not made the proper elections with respect to Wild Animal Georgia to allow for the filing of consolidated State of Georgia tax returns for the fiscal years 2009, 2010 and 2011. A preliminary State of Georgia income tax provision totaling $46,348 has been recorded for these periods. The Company is still in discussions with the State of Georgia regarding this matter, which is expected to be resolved prior to the filing of the Companys annual report on Form 10-K for the 2013 fiscal year.   The proper elections have been made to allow Parks! America and Wild Animal Georgia to file consolidated State of Georgia income tax returns in the 2012 fiscal year and thereafter.

8. BUSINESS SEGMENTS   We manage our operations on an individual location basis. Discrete financial information is maintained for each Park and provided to our corporate management for review and as a basis for decision-making. The primary performance measures used to allocate resources are park earnings before interest and tax expense, and free cash flow.   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="698" style='margin:auto auto auto 4.65pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended June 30, 2013</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="285" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended June 30, 2013</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,026,946</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  301,261</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,328,207</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,972,414</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   480,301</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,452,715</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (530,828)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (207,071)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (911,633)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,351,125)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (607,011)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,374,485)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 496,118</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 94,190</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 416,574</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 621,289</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,710)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 78,230</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (138,605)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 729</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 139,132</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,256</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (382,926)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,936</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 386,617</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5,627</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Gain on retirement of debt</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (44,729)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (23,166)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,848)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (69,743)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (105,611)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (88,799)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (3,252)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (197,662)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   312,784</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    71,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (36,450)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    348,087</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   132,752</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(107,917)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (32,984)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $     (8,149)</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended July 1, 2012</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="285" colspan="4" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended July 1, 2012</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,060,468</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  318,234</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 1,378,702</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,929,509</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   537,746</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,467,255</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (541,554)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (266,700)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (934,656)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,218,501)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (627,039)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,202,187)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 518,914</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 51,534</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 444,046</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 711,008</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (89,293)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 265,068</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (107,643)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,913</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,270</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (349,377)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,267</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 371,013</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,903</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (37,518)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (33,029)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (496)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (71,043)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (108,114)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (87,731)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (5,889)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (201,734)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   373,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    18,505</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (11,985)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    380,273</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   253,517</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(175,757)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      8,477</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      86,237</td></tr></table></div>

9. COMMITMENTS AND CONTINGENCIES  On May 16, 2011, the U.S. Department of Agricultures Animal and Plant Health Inspection Service (USDA APHIS) issued a citation to the Company alleging violations of certain USDA APHIS regulations and assessed a penalty in the amount of $76,857. On July 8, 2011, the Company submitted a reply to the USDA APHIS citation, which contained, among other things, mitigating factors that the Company believed should be considered in determining the amount of the fine. As of July 1, 2012, USDA APHIS responded to the Company with a reduced assessment of $11,170. The Company reduced its reserve by $65,687 to reflect this revised assessment during the second quarter of fiscal 2012. The Company also addressed the compliance issues raised in the citation and is implementing new operational controls to address these matters going forward.

10. SUBSEQUENT EVENTS   In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2013 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements other than the events described herein.

Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Companys audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. The results of operations for such interim periods are not necessarily indicative of the results for the full year. Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting. Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.

Basic and Diluted Net Income (Loss) Per Share: Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise any common share rights unless the exercise becomes anti-dilutive and then only the basic per share amounts are shown in the report.   Basic and diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding in each period.

Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.

Trade Accounts Receivable: The theme parks are cash businesses therefore there are typically no trade accounts receivable on the books of the Company. As of June 30, 2013 and September 30, 2012, respectively, the Company had no outstanding trade accounts receivable.

Revenue Recognition: The major source of income is received from theme park admissions. Theme park revenues from admission fees are recognized upon receipt of the cash at the time of the Company's customers visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to our results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.

Advertising and Market Development: The Company expenses advertising and market development costs as incurred.

Income Taxes: The Company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax basis of the assets and liabilities, and are measured using the enacted tax rates and laws. Management periodically reviews the Companys deferred tax assets to determine whether their value can be realized based on available evidence. A valuation allowance is established when management believes it is more likely than not, that such tax benefits will not be realized. Changes in valuation allowances from period to period are included in the Companys income tax provision in the period of change.

Financial and Concentrations Risk: The Company does not have any concentration or related financial credit risks. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. Principles of Consolidation: The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries (Wild Animal Georgia and Wild Animal Missouri). All material inter-company accounts and transactions have been eliminated in consolidation. Fiscal Year End:  During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. For the quarter ended December 31, 2012 the Sunday closest to the end of the reporting period was December 30, 2012. This decision was made to align the Companys fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.

Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the assets, which range from five to forty years. A summary is included below.   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="665" style='width:498.8pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30, 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Depreciable Lives</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Land</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> not applicable</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Buildings and structures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,051,050</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,952,983</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 40 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Facilities and equipment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 841,462</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 754,312</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Furniture and fixtures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,664</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,189</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Ground improvements</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 777,472</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 751,149</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Park animals</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 600,707</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 589,234</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 10 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Rides and entertainment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Vehicles</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 330,681</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 291,429</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total cost</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 8,206,216</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,943,476</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less accumulated depreciation</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,924,357)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,746,631)</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Propert and equipment, net</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,281,859</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,196,845</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr></table></div>

Inventory: Inventory consists of park supplies, and is stated at the lower of cost or market. Cost is determined on the first-in, first-out method. Inventories are reviewed and reconciled annually, because inventory levels turn over rapidly.

Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.

Other Intangible assets: Historically, other intangible assets included franchising fees, loan fees, payroll software, and they were reported at cost. As of June 30, 2013 franchise fees and payroll software are amortized to $0. The closing costs associated with the Companys refinancing on January 9, 2013 totaled $186,851 and will be amortized over the life of the loans. See Footnote 3 - LONG-TERM DEBT for more information.

Impairment of Long-Lived Assets: The Company reviews its major assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If an asset is considered impaired, impairment will be recognized in an amount determined by the excess of the carrying amount of the asset over its fair value.

Financial Instruments: The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short-term maturities. Securities that are publicly traded are valued at their fair market value based as of the balance sheet date presented.

Uncertainties: The accompanying financial statements have been prepared on a going concern basis. The January 9, 2013 refinancing of all the Companys then outstanding debt lowered the Companys required annual debt service payments by approximately $174,396 (see Footnote 3 - LONG-TERM DEBT for more information). Management believes this refinancing provides the Company additional margin to continue to fund its operations and meet its debt service obligations. However, the ability of the Company to continue as a going concern during the next twelve months continues to depend on the ability of the Company to generate revenues from operations, and to maintain its existing sources of capital and to meet its existing debt service obligations or obtain additional sources of capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Share-Based Compensation: Prior to January 1, 2006 the Company accounted for share-based compensation under recognition and measurement principles of ASC 718 and as permitted under APB Opinion No. 25, and related interpretations. Effective January 1, 2006, the Company adopted ASC 718 using the modified prospective method, which recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. ASC 718 requires that cash flows resulting from tax deductions in excess of the cumulative compensation cost recognized for options exercised be classified as cash inflows from financing activities and cash outflows from operating activities. The Company also applies ASC 718 and EITF No. 96-18 stock based compensation to non-employees. No activity has occurred in relation to stock options during any period presented. The Company awards shares to its Board of Directors for service on the Board. The shares issued to the Board are restricted and are not to be re-sold unless an exemption is available, such as the exemption afforded by Rule 144 promulgated under the Securities Act of 1933, as amended (the Securities Act). The Company recognizes the expense based on the fair market value at time of the grant. Directors are granted 25,000 shares a year, usually toward the end of each fiscal year.

Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Companys financial position, operations or cash flows.

<div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="665" style='width:498.8pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30, 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Land</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Buildings and structures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,051,050</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,952,983</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Facilities and equipment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 841,462</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 754,312</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Furniture and fixtures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,664</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,189</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Ground improvements</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 777,472</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 751,149</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Park animals</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 600,707</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 589,234</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Rides and entertainment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Vehicles</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 330,681</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 291,429</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total cost</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 8,206,216</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,943,476</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less accumulated depreciation</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,924,357)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,746,631)</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Propert and equipment, net</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,281,859</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,196,845</td></tr></table></div>

<table border="0" cellspacing="0" cellpadding="0" width="722" style='width:541.75pt'> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 0</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>   The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,843,278</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,617,622</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 58,538</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,519,438</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less current portion of long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (106,932)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,773,935)</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,569,851</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,745,503</td></tr></table>

At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2013</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 26,237</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2014</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 108,374</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2015</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,772</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2016</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 121,548</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2017</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 128,725</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>                     thereafter</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,177,127</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td></tr></table></div>

<div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="698" style='margin:auto auto auto 4.65pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended June 30, 2013</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="285" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended June 30, 2013</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,026,946</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  301,261</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,328,207</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,972,414</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   480,301</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,452,715</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (530,828)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (207,071)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (911,633)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,351,125)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (607,011)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,374,485)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 496,118</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 94,190</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 416,574</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 621,289</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,710)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 78,230</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (138,605)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 729</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 139,132</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,256</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (382,926)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,936</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 386,617</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5,627</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Gain on retirement of debt</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (44,729)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (23,166)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,848)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (69,743)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (105,611)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (88,799)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (3,252)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (197,662)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   312,784</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    71,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (36,450)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    348,087</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   132,752</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(107,917)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (32,984)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $     (8,149)</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended July 1, 2012</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="285" colspan="4" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended July 1, 2012</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,060,468</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  318,234</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 1,378,702</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,929,509</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   537,746</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,467,255</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (541,554)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (266,700)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (934,656)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,218,501)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (627,039)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,202,187)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 518,914</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 51,534</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 444,046</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 711,008</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (89,293)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 265,068</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (107,643)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,913</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,270</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (349,377)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,267</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 371,013</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,903</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (37,518)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (33,029)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (496)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (71,043)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (108,114)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (87,731)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (5,889)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (201,734)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   373,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    18,505</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (11,985)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    380,273</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   253,517</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(175,757)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      8,477</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      86,237</td></tr></table></div>

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0.3400 46348 10-Q 2013-06-30 false PARKS AMERICA, INC 0001297937 --09-30 74106537 Smaller Reporting Company Yes No No 2013 Q3 350000 0 11482 0.0200 0.0525 0 170000 0 120000 0001297937 2013-08-07 0001297937 2012-10-03 2013-06-30 0001297937 2013-06-30 0001297937 2012-09-30 0001297937 2013-04-01 2013-06-30 0001297937 2012-04-01 2012-07-01 0001297937 2011-10-03 2012-07-01 0001297937 2011-10-02 0001297937 us-gaap:CapitalUnitsMember 2011-10-02 0001297937 us-gaap:CommonStockMember 2011-10-02 0001297937 us-gaap:AdditionalPaidInCapitalMember 2011-10-02 0001297937 us-gaap:TreasuryStockMember 2011-10-02 0001297937 us-gaap:RetainedEarningsMember 2011-10-02 0001297937 us-gaap:CapitalUnitsMember 2012-09-30 0001297937 us-gaap:CommonStockMember 2012-09-30 0001297937 us-gaap:AdditionalPaidInCapitalMember 2012-09-30 0001297937 us-gaap:TreasuryStockMember 2012-09-30 0001297937 us-gaap:RetainedEarningsMember 2012-09-30 0001297937 us-gaap:CapitalUnitsMember 2013-06-30 0001297937 us-gaap:CommonStockMember 2013-06-30 0001297937 us-gaap:AdditionalPaidInCapitalMember 2013-06-30 0001297937 us-gaap:TreasuryStockMember 2013-06-30 0001297937 us-gaap:RetainedEarningsMember 2013-06-30 0001297937 2012-10-01 2013-06-30 0001297937 2003-12-19 0001297937 us-gaap:CapitalUnitsMember 2012-10-03 2013-06-30 0001297937 us-gaap:CommonStockMember 2012-10-03 2013-06-30 0001297937 us-gaap:AdditionalPaidInCapitalMember 2012-10-03 2013-06-30 0001297937 us-gaap:TreasuryStockMember 2012-10-03 2013-06-30 0001297937 us-gaap:RetainedEarningsMember 2012-10-03 2013-06-30 0001297937 2011-10-03 2012-09-30 0001297937 us-gaap:CapitalUnitsMember 2011-10-03 2012-09-30 0001297937 us-gaap:CommonStockMember 2011-10-03 2012-09-30 0001297937 us-gaap:AdditionalPaidInCapitalMember 2011-10-03 2012-09-30 0001297937 us-gaap:TreasuryStockMember 2011-10-03 2012-09-30 0001297937 us-gaap:RetainedEarningsMember 2011-10-03 2012-09-30 0001297937 2013-05-20 0001297937 2013-04-02 0001297937 2013-07-16 shares iso4217:USD iso4217:USD shares pure EX-101.CAL 6 prka-20130630_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT EX-101.DEF 7 prka-20130630_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 8 prka-20130630_lab.xml XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT Missouri. [Member] Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Meikle receives an initial base compensation in the amount Meikle receives an initial base compensation in the amount On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. BUSINESS SEGMENTS SUBSIDIARY (TABLE): Stock Based Compensation Accounting Method Policy text block that explains the accounting method. LONG-TERM DEBT. Proceeds from refinancing Payments on lines of credit (loc) PaymentsOnLinesOfCreditLOC2 Weighted average shares outstanding (in 000's) - basic and diluted Document and Entity Information Missouri [Member]. Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Fiscal 2013 On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Buildings and structures BuildingsAndStructures Financial Instruments Property and Equipment Principles of Consolidation Text block refers to the principles of consolidation. Advertising and Market Development SIGNIFICANT ACCOUNTING POLICIES Cash at end of period CashAtBeginningOfPeriod2 Share based compensation Depreciation expense and amortization Long-term Debt {1} Long-term Debt Income tax provision totalling for all the 3 years Income tax provision totalling for all the 3 years Fiscal 2017 On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Park animals ParkAnimals Common stock outstanding CommonStockOutstanding1 Other Intangible assets Inventory {1} Inventory Cash flows from Operating Activities Equity Component Common Stock Shares INCOME (LOSS) BEFORE INCOME TAXES (Gain)/loss on disposal of operating assets Accumulated deficit Common stock; 300,000,000 shares authorized, at $.001 par value; 74,106,537and 73,956,537 shares issued and outstanding, respectively Stockholders' equity Assets Entity Filer Category Amendment Flag Total Segments [Member] Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Net deferred tax asset Minimum interest rate of percentage for $350,000 Minimum interest rate of percentage for $350,000 DEBT INSTRUMENTS DETAILS Less accumulated depreciation LessAccumulatedDepreciation Land STOCK BASED COMPENSATION DETAILS Income Taxes Revenue Recognition SUBSEQUENT EVENTS Statement Other income , net Revenues : Liabilities Cash unrestricted Total Segments[Member] Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Board of Directors of the Company approved the offer of two of the Company's directors to loan the company(85,000 each) Board of Directors of the Company approved the offer of two of the Company's directors to loan the company(85,000 each) On March 5, 2008, the Company obtained a loan from CB&T On March 5, 2008, the Company obtained a loan from CB&T Property and Equipment (TABLES) {1} Property and Equipment (TABLES) Reclassifications Policy text block explaining certain accounts and captions that are reclassified to conform to the current period financial statements. BUSINESS SEGMENT Decrease in inventory DecreaseInInventory2 Accumulated Deficit Common Stock Amount TOTAL STOCKHOLDERS EQUITY Accounts payable Deposits {1} Deposits Document Fiscal Year Focus Each of the foregoing employment agreements contains provisions for severance compensation ,This additional severance compensation payable totals Each of the foregoing employment agreements contains provisions for severance compensation ,This additional severance compensation payable totals Fiscal 2014 On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Facilities and Equipment FacilitiesAndEquipment Fiscal Year End Policy text block that explains the changes made in fiscal year end. SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES {1} SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES Cash paid for interest Refinancing fees RefinancingFees2 Cash Flows from Financing Activities: Changes in Assets and Liabilities Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by Operating Activities: Net income (loss) for the period Selling, general and administrative Cost of sales Accrued expenses Intangible assets, net Prepaid expenses Entity Well-known Seasoned Issuer Total Segments [Member]. Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Net operating loss carryover NetOperatingLossCarryover Thereafter On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Rides and entertainment RidesAndEntertainment FUTURE PRINCIPAL MATURITIES (TABLES) {1} FUTURE PRINCIPAL MATURITIES (TABLES) Table text block that explains future maturities of principal amounts. LONG TERM DEBT. Acquisition of property and equipment Income tax provision IncomeTaxProvision1 Interest expense NET SALES Common stock, shares outstanding Current maturities of long - term debt Entity Public Float Corporate [Member]. This element represents the amount of gain (loss) on sale of properties during the reporting period gross of the applicable income taxes realized. [Member] WORKING CAPITAL CREDIT DETAILS Property and equipment,net PropertyAndEquipmentNet Common stock outstanding increase CommonStockOutstandingIncrease1 Uncertainties SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES Supplemental Cash Flow Information: Pay-off all mortgages Cash Flows from Investing Activities: Increase(decrease )in accounts payable NET INCOME(LOSS) Treasury stock TOTAL LIABILITIES TOTAL ASSETS Total Other Assets Property and Equipment, net Corporate [Member] outstanding against these loans. outstanding against these loans On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Recent Accounting Pronouncements Trade Accounts Receivable SIGNIFICANT ACCOUNTING POLICIES (POLICIES) Net Cash (Used In) Investing Activities Increase (decrease) in accrued expenses IncreaseDecreaseInAccruedExpenses2 Net Income for the year ended September 30 , 2012 The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Common stock, par value LIABILITIES AND STOCKHOLDERS' EQUITY ASSETS Entity Common Stock, Shares Outstanding Corporate. [Member] Amount of income or loss for the reportable segment before income taxes and extraordinary items. [Member] CFO Mr.Laria received one time payment in connection with his resignation CFO Mr.Laria received one time payment in connection with his resignation Total Debts Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligations Less current portion of long-term debt Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligations Dividend Policy Text block that refers to the dividend policy. BUSINESS SEGMENTS: Payments on related party borrowings PaymentsOnRelatedPartyBorrowings2 Net Cash Provided by Operating Activities Treasury Stock Depreciation and amortization Capital in excess of par Document Fiscal Period Focus Reported loss Reported loss Fiscal 2015 On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Furniture and Fixtures. FurnitureAndFixtures ORGANIZATION DETAILS ABSTRACT Property and Equipment (TABLES) COMMITMENTS AND CONTINGENCIES {1} COMMITMENTS AND CONTINGENCIES STOCKHOLDERS' EQUITY {1} STOCKHOLDERS' EQUITY LINES OF CREDIT Net Increase in Cash Gain on retirement of debt Sale of animals Aggregate revenue during the period from sale of goods in the normal course of business, before deducting returns, allowances and discounts. Inventory Entity Voluntary Filers Document Period End Date Georgia [Member] Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Total long-term debt On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Vehicles. Vehicles LONG TERM DEBTS (TABLES) SUBSEQUENT EVENTS {1} SUBSEQUENT EVENTS INCOME TAXES Net Loss for the Nine months Ended June 30, 2013 The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Additional Paid in Capital(Capital in Excess Par) Common stock, shares issued Net Long term Debts Current Fiscal Year End Date Entity Registrant Name Georgia. [Member] Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Loan obtained for working capital Loan obtained for working capital The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization SUMMARY OF PROPERTY AND EQUIPMENT. DETAILS Schedule of Segment Reporting Information, by Segment Basis of Presentation Policy text block that explains the basis of presentation SIGNIFICANT ACCOUNTING POLICIES {1} SIGNIFICANT ACCOUNTING POLICIES Cash paid for income taxes (Gain ) on disposal of assets GainOnDisposalOfAssets2 Statement {1} Statement Total Current Liabilities Document Type RELATED PARTY NOTES DETAILS Less current portion of long term debt Obligation related to long-term debt (excluding convertible debt) and capital leases, the portion which is due in one year or less in the future. Shares issued to directors SharesIssuedToDirectors1 Impairment of Long-Lived Assets Financial and Concentrations Risk Text block refers to financial and credit risks. Basic and Diluted Net Income (loss) Per Share Payments on note payable Proceeds from the disposition of property and equipment ProceedsFromTheDispositionOfPropertyAndEquipment2 INCOME FROM OPERATIONS Common stock, shares authorized Georgia [Member]. Component of an entity that usually provides financial and operational oversight and administrative support for other segments. [Member] Deferred tax asset attributable to: Fiscal 2016 On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender Ground Improvements GroundImprovements FUTURE PRINCIPAL MATURITIES (TABLES) EX-101.PRE 9 prka-20130630_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT EX-101.SCH 10 prka-20130630.xsd XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 000280 - Statement - FUTURE PAYMENTS OF DEBT (DETAILS) link:presentationLink link:definitionLink link:calculationLink 000300 - Statement - RELATED PARTY TRANSACTIONS (DETAILS) link:presentationLink link:definitionLink link:calculationLink 000130 - Disclosure - INCOME TAXES link:presentationLink link:definitionLink link:calculationLink 000190 - Disclosure - LONG TERM DEBT (TABLES) link:presentationLink link:definitionLink link:calculationLink 000170 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (POLICIES) link:presentationLink link:definitionLink link:calculationLink 000180 - Disclosure - PROPERTY AND EQUIPMENT (TABLES) link:presentationLink link:definitionLink link:calculationLink 000310 - Statement - Deferred taxes (Details) link:presentationLink link:definitionLink link:calculationLink 000150 - Disclosure - COMMITMENTS AND CONTINEGENCIES link:presentationLink link:definitionLink link:calculationLink 000140 - Disclosure - BUSINESS SEGMENTS link:presentationLink link:definitionLink link:calculationLink 000270 - Statement - DEBT INSTRUMENTS (DETAILS) link:presentationLink link:definitionLink link:calculationLink 000200 - Disclosure - FUTURE PRINCIPAL MATURITIES (TABLES) link:presentationLink link:definitionLink link:calculationLink 000210 - Disclosure - BUSINESS SEGMENTS SUBSIDIARY (TABLE) link:presentationLink link:definitionLink link:calculationLink 000220 - Statement - ORGANIZATION DETAILS (Details) link:presentationLink link:definitionLink link:calculationLink 000160 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000100 - Disclosure - LINES OF CREDIT link:presentationLink link:definitionLink link:calculationLink 000110 - Disclosure - STOCKHOLDERS' EQUITY link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - CONSOLIDATED BALANCE SHEETS (UNAUDITED) link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - CONSOLIDATED BALANCE SHEETS PARENTHETICALS link:presentationLink link:definitionLink link:calculationLink 000050 - Statement - CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY link:presentationLink link:definitionLink link:calculationLink 000260 - Statement - SUMMARY OF PROPERTY AND EQUIPMENT.(DETAILS) link:presentationLink link:definitionLink link:calculationLink 000230 - Statement - STOCK BASED COMPENSATION (DETAILS) link:presentationLink link:definitionLink link:calculationLink 000120 - Disclosure - SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES link:presentationLink link:definitionLink link:calculationLink 000060 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) link:presentationLink link:definitionLink link:calculationLink 000070 - Disclosure - ORGANIZATION link:presentationLink link:definitionLink link:calculationLink 000290 - Statement - WORKING CAPITAL CREDIT (DETAILS) link:presentationLink link:definitionLink link:calculationLink 000090 - Disclosure - LONG-TERM DEBT. link:presentationLink link:definitionLink link:calculationLink XML 11 R8.xml IDEA: SIGNIFICANT ACCOUNTING POLICIES 2.4.0.8000080 - Disclosure - SIGNIFICANT ACCOUNTING POLICIEStruefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_AccountingPolicies1Abstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SIGNIFICANT ACCOUNTING POLICIES2false 2us-gaap_SignificantAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse002. SIGNIFICANT ACCOUNTING POLICIES   Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Companys audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. The results of operations for such interim periods are not necessarily indicative of the results for the full year.   Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting.   Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.   Basic and Diluted Net Income (Loss) Per Share: Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise any common share rights unless the exercise becomes anti-dilutive and then only the basic per share amounts are shown in the report.   Basic and diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding in each period.   Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.   Trade Accounts Receivable: The theme parks are cash businesses therefore there are typically no trade accounts receivable on the books of the Company. As of June 30, 2013 and September 30, 2012, respectively, the Company had no outstanding trade accounts receivable.     Revenue Recognition: The major source of income is received from theme park admissions. Theme park revenues from admission fees are recognized upon receipt of the cash at the time of the company's customers visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to our results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.   Advertising and Market Development: The Company expenses advertising and market development costs as incurred.   Income Taxes: The Company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax basis of the assets and liabilities, and are measured using the enacted tax rates and laws. Management periodically reviews the Companys deferred tax assets to determine whether their value can be realized based on available evidence. A valuation allowance is established when management believes it is more likely than not, that such tax benefits will not be realized. Changes in valuation allowances from period to period are included in the Companys income tax provision in the period of change.   Financial and Concentrations Risk: The Company does not have any concentration or related financial credit risks. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits.   Principles of Consolidation: The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries (Wild Animal Georgia and Wild Animal Missouri). All material inter-company accounts and transactions have been eliminated in consolidation.   Fiscal Year End:  During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. For the quarter ended December 31, 2012 the Sunday closest to the end of the reporting period was December 30, 2012. This decision was made to align the Companys fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.   Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the assets, which range from five to forty years. A summary is included below.   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="665" style='width:498.8pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30, 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Depreciable Lives</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Land</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> not applicable</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Buildings and structures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,051,050</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,952,983</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 40 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Facilities and equipment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 841,462</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 754,312</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Furniture and fixtures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,664</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,189</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Ground improvements</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 777,472</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 751,149</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Park animals</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 600,707</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 589,234</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 10 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Rides and entertainment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Vehicles</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 330,681</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 291,429</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total cost</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 8,206,216</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,943,476</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less accumulated depreciation</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,924,357)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,746,631)</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Propert and equipment, net</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,281,859</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,196,845</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr></table></div>   Inventory: Inventory consists of park supplies, and is stated at the lower of cost or market. Cost is determined on the first-in, first-out method. Inventories are reviewed and reconciled annually, because inventory levels turn over rapidly.   Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.   Other Intangible assets: Historically, other intangible assets included franchising fees, loan fees, payroll software, and they were reported at cost. As of June 30, 2013 franchise fees and payroll software are amortized to $0. The closing costs associated with the Companys refinancing on January 9, 2013 totaled $186,851 and will be amortized over the life of the loans. See Footnote 3 - LONG-TERM DEBT for more information.   Impairment of Long-Lived Assets: The Company reviews its major assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If an asset is considered impaired, impairment will be recognized in an amount determined by the excess of the carrying amount of the asset over its fair value.   Financial Instruments: The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short-term maturities. Securities that are publicly traded are valued at their fair market value based as of the balance sheet date presented.   Uncertainties: The accompanying financial statements have been prepared on a going concern basis. The January 9, 2013 refinancing of all the Companys then outstanding debt lowered the Companys required annual debt service payments by approximately $174,396 (see Footnote 3 - LONG-TERM DEBT for more information). Management believes this refinancing provides the Company additional margin to continue to fund its operations and meet its debt service obligations. However, the ability of the Company to continue as a going concern during the next twelve months continues to depend on the ability of the Company to generate revenues from operations, and to maintain its existing sources of capital and to meet its existing debt service obligations or obtain additional sources of capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.   Share-Based Compensation: Prior to January 1, 2006 the Company accounted for share-based compensation under recognition and measurement principles of ASC 718 and as permitted under APB Opinion No. 25, and related interpretations. Effective January 1, 2006, the Company adopted ASC 718 using the modified prospective method, which recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. ASC 718 requires that cash flows resulting from tax deductions in excess of the cumulative compensation cost recognized for options exercised be classified as cash inflows from financing activities and cash outflows from operating activities. The Company also applies ASC 718 and EITF No. 96-18 stock based compensation to non-employees. No activity has occurred in relation to stock options during any period presented. The Company awards shares to its Board of Directors for service on the Board. The shares issued to the Board are restricted and are not to be re-sold unless an exemption is available, such as the exemption afforded by Rule 144 promulgated under the Securities Act of 1933, as amended (the Securities Act). The Company recognizes the expense based on the fair market value at time of the grant. Directors are granted 25,000 shares a year, usually toward the end of each fiscal year.   Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Companys financial position, operations or cash flows.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph c(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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SIGNIFICANT ACCOUNTING POLICIES (POLICIES)

9 Months Ended

Jun. 30, 2013

SIGNIFICANT ACCOUNTING POLICIES (POLICIES)

Basis of Presentation

Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. The results of operations for such interim periods are not necessarily indicative of the results for the full year.

Accounting Method

Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting.

Reclassifications

Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.

Basic and Diluted Net Income (loss) Per Share

Basic and diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding in each period.

Dividend Policy

Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.

Trade Accounts Receivable

Revenue Recognition

Revenue Recognition: The major source of income is received from theme park admissions. Theme park revenues from admission fees are recognized upon receipt of the cash at the time of the Company's customers’ visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to our results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.

Advertising and Market Development

Advertising and Market Development: The Company expenses advertising and market development costs as incurred.

Income Taxes

Financial and Concentrations Risk

Principles of Consolidation

Fiscal Year End

Fiscal Year End: During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. For the quarter ended December 31, 2012 the Sunday closest to the end of the reporting period was December 30, 2012. This decision was made to align the Company’s fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.

Property and Equipment

		June 30, 2013		September 30, 2012	Depreciable Lives
Land	$	2,507,180	$	2,507,180	not applicable
Buildings and structures		3,051,050		2,952,983	40 years
Facilities and equipment		841,462		754,312	5 - 15 years
Furniture and fixtures		75,664		75,189	7 years
Ground improvements		777,472		751,149	15 years
Park animals		600,707		589,234	5 - 10 years
Rides and entertainment		22,000		22,000	7 years
Vehicles		330,681		291,429	5 years
Total cost		8,206,216		7,943,476
Less accumulated depreciation		(1,924,357)		(1,746,631)
Propert and equipment, net	$	6,281,859	$	6,196,845

Inventory

Estimates and Assumptions

Other Intangible assets

Impairment of Long-Lived Assets

Financial Instruments

Uncertainties

Stock Based Compensation

Recent Accounting Pronouncements

XML 14 R4.htm IDEA: XBRL DOCUMENT

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jul. 01, 2012	Jun. 30, 2013	Jul. 01, 2012
Revenues :
NET SALES	$ 1,317,362	$ 1,372,457	$ 2,437,480	$ 2,453,006
Sale of animals	10,845	6,245	15,235	14,249
TOTAL NET SALES	1,328,207	1,378,702	2,452,715	2,467,255
Cost of sales	144,076	168,020	330,403	377,626
Selling, general and administrative	703,734	689,079	1,851,808	1,597,853
Depreciation and amortization	63,695	77,557	203,306	232,667
(Gain)/loss on disposal of operating assets	128	0	(11,032)	(5,959)
INCOME FROM OPERATIONS	416,574	444,046	78,230	265,068
Other income , net	1,256	7,270	5,627	22,903
Gain on retirement of debt	0	0	105,656	0
Interest expense	(69,743)	(71,043)	(197,662)	(201,734)
INCOME (LOSS) BEFORE INCOME TAXES	348,087	380,273	(8,149)	86,237
Income tax provision	46,348	0	46,348	0
NET INCOME(LOSS)	$ 301,739	$ 380,273	$ (54,497)	$ (86,237)
Weighted average shares outstanding (in 000's) - basic and diluted	74,107	73,957	74,107	73,914
Income (loss) per share - basic and diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00

XML 15 R10.htm IDEA: XBRL DOCUMENT

LINES OF CREDIT

9 Months Ended

Jun. 30, 2013

LINES OF CREDIT

LINES OF CREDIT

4. LINES OF CREDIT

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SUMMARY OF PROPERTY AND EQUIPMENT.(DETAILS) (USD $)	Jun. 30, 2013	Sep. 30, 2012
SUMMARY OF PROPERTY AND EQUIPMENT. DETAILS
Land	$ 2,507,180	$ 2,507,180
Buildings and structures	3,051,050	2,952,983
Facilities and Equipment	841,462	754,312
Furniture and Fixtures.	75,664	75,189
Ground Improvements	777,472	751,149
Park animals	600,707	589,234
Rides and entertainment	22,000	22,000
Vehicles.	330,681	291,429
Total Cost	8,206,216	7,943,476
Less accumulated depreciation	(1,924,357)	(1,746,631)
Property and equipment,net	$ 6,281,859	$ 6,196,845

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PROPERTY AND EQUIPMENT (TABLES)

9 Months Ended

Jun. 30, 2013

Property and Equipment (TABLES)

Property and Equipment (TABLES)

		June 30, 2013		September 30, 2012
Land	$	2,507,180	$	2,507,180
Buildings and structures		3,051,050		2,952,983
Facilities and equipment		841,462		754,312
Furniture and fixtures		75,664		75,189
Ground improvements		777,472		751,149
Park animals		600,707		589,234
Rides and entertainment		22,000		22,000
Vehicles		330,681		291,429
Total cost		8,206,216		7,943,476
Less accumulated depreciation		(1,924,357)		(1,746,631)
Propert and equipment, net	$	6,281,859	$	6,196,845

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

XML 20 R25.xml IDEA: DEBT INSTRUMENTS (DETAILS) 2.4.0.8000270 - Statement - DEBT INSTRUMENTS (DETAILS)truefalsefalse1false USDfalsefalse$E13Q2http://www.sec.gov/CIK0001297937instant2013-06-30T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$E12Q3http://www.sec.gov/CIK0001297937instant2012-09-30T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1fil_DEBTINSTRUMENTSDETAILSAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0DEBT INSTRUMENTS DETAILS2false 2fil_OnJanuary92013TheCompanyCompletedARefinancingTransactionTheRefinancingLoanWithCommercialBankAmpTrustCompanyOfTroupCountyCBAmpTAsLenderfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse36767833676783USD$falsetruefalse2truefalsefalse00USD$falsetruefalsexbrli:monetaryItemTypemonetaryOn January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lenderNo definition available.false2On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender3false 2fil_TheCBAmpTLoanRequiredMonthlyPaymentsOf1804855BasedOnA14YearAmortizationfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse00falsefalsefalse2truefalsefalse18432781843278falsefalsefalsexbrli:monetaryItemTypemonetaryThe CB&T loan required monthly payments of $18,048.55 based on a 14-year amortizationNo definition available.false2The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization4false 2fil_OnMarch52008TheCompanyIssuedANotePayableToOakOakIncfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse00falsefalsefalse2truefalsefalse16176221617622falsefalsefalsexbrli:monetaryItemTypemonetaryOn March 5, 2008, the Company issued a note payable to Oak Oak, Inc.No definition available.false2On March 5, 2008, the Company issued a note payable to Oak Oak, Inc.5false 2fil_OnMarch52008TheCompanyObtainedALoanFromCBAmpTfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse00falsefalsefalse2truefalsefalse5853858538falsefalsefalsexbrli:monetaryItemTypemonetaryOn March 5, 2008, the Company obtained a loan from CB&TNo definition available.false2On March 5, 2008, the Company obtained a loan from CB&T6false 2fil_TotalDebtsfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse36767833676783falsefalsefalse2truefalsefalse35194383519438falsefalsefalsexbrli:monetaryItemTypemonetaryCarrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligationsNo definition available.false2Total Debts7false 2fil_LessCurrentDebtsfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-106932-106932falsefalsefalse2truefalsefalse-1773935-1773935falsefalsefalsexbrli:monetaryItemTypemonetaryCarrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligationsNo definition available.false2Less current portion of long-term debt8false 2us-gaap_LongTermDebtus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse35698513569851USD$falsetruefalse2truefalsefalse17455031745503USD$falsetruefalsexbrli:monetaryItemTypemonetaryCarrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. 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WORKING CAPITAL CREDIT (DETAILS) (USD $)	Jun. 30, 2013	Sep. 30, 2012
WORKING CAPITAL CREDIT DETAILS
Loan obtained for working capital	$ 350,000
closing costs for the LOC totaled	11,482	0
Minimum interest rate of percentage for $350,000	5.25%	2.00%
Board of Directors of the Company approved the offer of two of the Company's directors to loan the company(85,000 each)	170,000	0
outstanding against these loans.	$ 120,000	$ 0

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FUTURE PAYMENTS OF DEBT (DETAILS) (USD $)	Jun. 30, 2013
FUTURE PAYMENTS OF DEBT DETAILS
Fiscal 2013	$ 26,237
Fiscal 2014	108,374
Fiscal 2015	114,772
Fiscal 2016	121,548
Fiscal 2017	128,725
Thereafter	3,177,127
Total long-term debt	$ 3,676,783

XML 23 R19.xml IDEA: LONG TERM DEBT (TABLES) 2.4.0.8000190 - Disclosure - LONG TERM DEBT (TABLES)truefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_LONGTERMDEBTSTABLESAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0LONG TERM DEBTS (TABLES)2false 2us-gaap_ScheduleOfDebtTableTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table border="0" cellspacing="0" cellpadding="0" width="722" style='width:541.75pt'> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 0</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>   The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,843,278</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,617,622</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 58,538</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,519,438</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less current portion of long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (106,932)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,773,935)</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,569,851</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,745,503</td></tr></table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.No definition available.false0LONG TERM DEBTSfalseLONG TERM DEBT (TABLES)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.parksamerica.com/20130630/role/idr_DisclosureLONGTERMDEBTTABLES12 XML 24 R9.xml IDEA: LONG-TERM DEBT. 2.4.0.8000090 - Disclosure - LONG-TERM DEBT.truefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_DebtAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0LONG TERM DEBT.2false 2us-gaap_LongTermDebtTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse003. LONG-TERM DEBT   On January 9, 2013, the Company completed a refinancing transaction (the Refinancing Loan) with Commercial Bank & Trust Company of Troup County (CB&T) as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a 20-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% or 5.75% during the first five years of the loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months following the closing of the Refinancing Loan the Company made interest-only payments. The minimum required monthly payment is approximately $26,343 during the first five years of the Refinancing Loan term.   The closing costs for the Refinancing Loan totaled $175,369 and are being amortized over the 20-year life of the loan. The Company used the proceeds from the Refinancing Loan to pay off all of its then outstanding debt (including the seller financing from the purchase of the Missouri Park), with an additional $230,000 available for new construction and renovations at the Parks.   During the fiscal year 2012, the Companys loans required annual payments totaling $490,512 compared to the new estimated annual payments of $316,116, thereby reducing the Companys annual debt service payments by $174,396.   <table border="0" cellspacing="0" cellpadding="0" width="722" style='width:541.75pt'> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 0</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>   The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,843,278</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,617,622</td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr> <td valign="top" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.</td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Retired</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 58,538</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,519,438</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less current portion of long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="92" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (106,932)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="94" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,773,935)</td></tr> <tr> <td valign="bottom" width="499" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:374pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Long-term debt </td> <td valign="bottom" width="18" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:13.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="92" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:68.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,569,851</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="94" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:70.25pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,745,503</td></tr></table>   At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2013</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 26,237</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2014</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 108,374</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2015</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,772</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2016</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 121,548</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2017</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 128,725</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>                     thereafter</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,177,127</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,676,783</td></tr></table></div>    falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for long-term debt.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 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SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES   Employment Agreements:   Effective June 1, 2009, the Company entered into an employment agreement with Dale Van Voorhis (the Van Voorhis Employment Agreement) to serve as the Companys Chief Operating Officer. As consideration for his services, Mr. Van Voorhis receives an initial base compensation of $75,000, which is reviewed annually by the Board of Directors. The Van   Voorhis Agreement has a term of five years and entitles Mr. Van Voorhis to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.   On April 1, 2008, the Company entered into an employment agreement with Jim Meikle (the 2008 Meikle Agreement) pursuant to which Mr. Meikle was hired to serve as the President and Chief Executive Officer of each of the Companys wholly owned subsidiaries. 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DEBT INSTRUMENTS (DETAILS) (USD $)

Jun. 30, 2013

Sep. 30, 2012

DEBT INSTRUMENTS DETAILS

On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender $ 3,676,783 $ 0

The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization 0 1,843,278

On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. 0 1,617,622

On March 5, 2008, the Company obtained a loan from CB&T 0 58,538

Total Debts 3,676,783 3,519,438

Less current portion of long-term debt (106,932) (1,773,935)

Net Long term Debts $ 3,569,851 $ 1,745,503

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CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)
9 Months Ended

Jun. 30, 2013

Jul. 01, 2012

Cash flows from Operating Activities

Net income (loss) for the period $ (54,497) $ 86,237

Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by Operating Activities:

Depreciation expense and amortization 203,306 232,667

(Gain ) on disposal of assets (11,032) 0

Share based compensation 1,500 1,750

(Gain) from retirement of debt (105,656) 0

Changes in Assets and Liabilities

Decrease in prepaid expenses 23,236 15,502

Decrease in inventory 2,092 9,000

Decrease in accounts receivable 0 20,253

Increase (decrease) in accrued expenses 130,626 (87,561)

Increase(decrease )in accounts payable (47,281) 72,045

Net Cash Provided by Operating Activities 142,294 349,893

Cash Flows from Investing Activities:

Acquisition of property and equipment (282,544) (117,212)

Proceeds from the disposition of property and equipment 16,396 0

Net Cash (Used In) Investing Activities (266,148) (117,212)

Cash Flows from Financing Activities:

Payments on lines of credit (loc) 0 25,000

Payments on note payable (10,179) (168,314)

Pay-off all mortgages (3,413,782) 0

Proceeds from refinancing 3,686,962 0

Refinancing fees (186,851) 0

Proceeds from related party borrowings 170,000 0

Payments on related party borrowings (50,000) 0

Net Cash Provided By (Used in) Financing Activities 196,150 (193,314)

Net Increase in Cash 72,296 39,367

Cash at beginning of period 147,962 41,097

Cash at end of period 220,258 80,464

Supplemental Cash Flow Information:

Cash paid for interest 199,502 212,676

Cash paid for income taxes $ 0 $ 0

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SIGNIFICANT ACCOUNTING POLICIES
9 Months Ended

Jun. 30, 2013

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES
2. SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. The results of operations for such interim periods are not necessarily indicative of the results for the full year.

Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting.

Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.

Basic and Diluted Net Income (Loss) Per Share: Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise any common share rights unless the exercise becomes anti-dilutive and then only the basic per share amounts are shown in the report.

Basic and diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding in each period.

Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.

Trade Accounts Receivable: The theme parks are cash businesses therefore there are typically no trade accounts receivable on the books of the Company. As of June 30, 2013 and September 30, 2012, respectively, the Company had no outstanding trade accounts receivable.

Revenue Recognition: The major source of income is received from theme park admissions. Theme park revenues from admission fees are recognized upon receipt of the cash at the time of the company's customers’ visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to our results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.

Advertising and Market Development: The Company expenses advertising and market development costs as incurred.

Income Taxes: The Company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on the differences between the financial reporting and the tax basis of the assets and liabilities, and are measured using the enacted tax rates and laws. Management periodically reviews the Company’s deferred tax assets to determine whether their value can be realized based on available evidence. A valuation allowance is established when management believes it is more likely than not, that such tax benefits will not be realized. Changes in valuation allowances from period to period are included in the Company’s income tax provision in the period of change.

Financial and Concentrations Risk: The Company does not have any concentration or related financial credit risks. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits.

Principles of Consolidation: The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries (Wild Animal – Georgia and Wild Animal –Missouri). All material inter-company accounts and transactions have been eliminated in consolidation.

Fiscal Year End: During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. For the quarter ended December 31, 2012 the Sunday closest to the end of the reporting period was December 30, 2012. This decision was made to align the Company’s fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.

Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the assets, which range from five to forty years. A summary is included below.

June 30, 2013

September 30, 2012

Depreciable Lives

Land

$

2,507,180

$

2,507,180

not applicable

Buildings and structures

3,051,050

2,952,983

40 years

Facilities and equipment

841,462

754,312

5 - 15 years

Furniture and fixtures

75,664

75,189

7 years

Ground improvements

777,472

751,149

15 years

Park animals

600,707

589,234

5 - 10 years

Rides and entertainment

22,000

22,000

7 years

Vehicles

330,681

291,429

5 years

Total cost

8,206,216

7,943,476

Less accumulated depreciation

(1,924,357)

(1,746,631)

Propert and equipment, net

$

6,281,859

$

6,196,845

Inventory: Inventory consists of park supplies, and is stated at the lower of cost or market. Cost is determined on the first-in, first-out method. Inventories are reviewed and reconciled annually, because inventory levels turn over rapidly.

Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.

Other Intangible assets: Historically, other intangible assets included franchising fees, loan fees, payroll software, and they were reported at cost. As of June 30, 2013 franchise fees and payroll software are amortized to $0. The closing costs associated with the Company’s refinancing on January 9, 2013 totaled $186,851 and will be amortized over the life of the loans. See Footnote 3 - “LONG-TERM DEBT” for more information.

Impairment of Long-Lived Assets: The Company reviews its major assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If an asset is considered impaired, impairment will be recognized in an amount determined by the excess of the carrying amount of the asset over its fair value.

Financial Instruments: The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short-term maturities. Securities that are publicly traded are valued at their fair market value based as of the balance sheet date presented.

Uncertainties: The accompanying financial statements have been prepared on a going concern basis. The January 9, 2013 refinancing of all the Company’s then outstanding debt lowered the Company’s required annual debt service payments by approximately $174,396 (see Footnote 3 - “LONG-TERM DEBT” for more information). Management believes this refinancing provides the Company additional margin to continue to fund its operations and meet its debt service obligations. However, the ability of the Company to continue as a going concern during the next twelve months continues to depend on the ability of the Company to generate revenues from operations, and to maintain its existing sources of capital and to meet its existing debt service obligations or obtain additional sources of capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Share-Based Compensation: Prior to January 1, 2006 the Company accounted for share-based compensation under recognition and measurement principles of ASC 718 and as permitted under APB Opinion No. 25, and related interpretations. Effective January 1, 2006, the Company adopted ASC 718 using the modified prospective method, which recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. ASC 718 requires that cash flows resulting from tax deductions in excess of the cumulative compensation cost recognized for options exercised be classified as cash inflows from financing activities and cash outflows from operating activities. The Company also applies ASC 718 and EITF No. 96-18 stock based compensation to non-employees. No activity has occurred in relation to stock options during any period presented. The Company awards shares to its Board of Directors for service on the Board. The shares issued to the Board are “restricted” and are not to be re-sold unless an exemption is available, such as the exemption afforded by Rule 144 promulgated under the Securities Act of 1933, as amended (the “Securities Act”). The Company recognizes the expense based on the fair market value at time of the grant. Directors are granted 25,000 shares a year, usually toward the end of each fiscal year.

Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Company’s financial position, operations or cash flows.

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9 Months Ended

Jun. 30, 2013

Stockholders' equity

STOCKHOLDERS' EQUITY
5. STOCKHOLDERS’ EQUITY

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Balance Type: na

Period Type: duration

XML 32 R14.xml IDEA: BUSINESS SEGMENTS 2.4.0.8000140 - Disclosure - BUSINESS SEGMENTStruefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_N000BUSINESSSEGMENTSAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0BUSINESS SEGMENTS:2false 2us-gaap_SegmentReportingDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse008. BUSINESS SEGMENTS   We manage our operations on an individual location basis. Discrete financial information is maintained for each Park and provided to our corporate management for review and as a basis for decision-making. The primary performance measures used to allocate resources are park earnings before interest and tax expense, and free cash flow.   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="698" style='margin:auto auto auto 4.65pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended June 30, 2013</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="285" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended June 30, 2013</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,026,946</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  301,261</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,328,207</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,972,414</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   480,301</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,452,715</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (530,828)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (207,071)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (911,633)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,351,125)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (607,011)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,374,485)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 496,118</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 94,190</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 416,574</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 621,289</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,710)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 78,230</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (138,605)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 729</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 139,132</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,256</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (382,926)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,936</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 386,617</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5,627</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Gain on retirement of debt</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (44,729)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (23,166)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,848)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (69,743)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (105,611)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (88,799)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (3,252)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (197,662)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   312,784</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    71,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (36,450)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    348,087</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   132,752</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(107,917)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (32,984)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $     (8,149)</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended July 1, 2012</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="285" colspan="4" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended July 1, 2012</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,060,468</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  318,234</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 1,378,702</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,929,509</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   537,746</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,467,255</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (541,554)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (266,700)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (934,656)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,218,501)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (627,039)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,202,187)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 518,914</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 51,534</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 444,046</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 711,008</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (89,293)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 265,068</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (107,643)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,913</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,270</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (349,377)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,267</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 371,013</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,903</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (37,518)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (33,029)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (496)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (71,043)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (108,114)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (87,731)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (5,889)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (201,734)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   373,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    18,505</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (11,985)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    380,273</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   253,517</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(175,757)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      8,477</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt 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LONG-TERM DEBT.
9 Months Ended

Jun. 30, 2013

LONG TERM DEBT.

LONG-TERM DEBT.
3. LONG-TERM DEBT

On January 9, 2013, the Company completed a refinancing transaction (the “Refinancing Loan”) with Commercial Bank & Trust Company of Troup County (“CB&T”) as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a 20-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% or 5.75% during the first five years of the loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months following the closing of the Refinancing Loan the Company made interest-only payments. The minimum required monthly payment is approximately $26,343 during the first five years of the Refinancing Loan term.

The closing costs for the Refinancing Loan totaled $175,369 and are being amortized over the 20-year life of the loan. The Company used the proceeds from the Refinancing Loan to pay off all of its then outstanding debt (including the seller financing from the purchase of the Missouri Park), with an additional $230,000 available for new construction and renovations at the Parks.

During the fiscal year 2012, the Company’s loans required annual payments totaling $490,512 compared to the new estimated annual payments of $316,116, thereby reducing the Company’s annual debt service payments by $174,396.

June 30

2013

September 30,

2012

On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.

$

3,676,783

$

0

The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.

Retired

1,843,278

On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.

Retired

1,617,622

On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.

Retired

58,538

Total debt

3,676,783

3,519,438

Less current portion of long-term debt

(106,932)

(1,773,935)

Long-term debt

$

3,569,851

$

1,745,503

At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:

2013

$

26,237

2014

108,374

2015

114,772

2016

121,548

2017

128,725

 thereafter

3,177,127

$

3,676,783

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RELATED PARTY TRANSACTIONS (DETAILS) (USD $)

May 20, 2013

Apr. 02, 2013

RELATED PARTY NOTES DETAILS

Meikle receives an initial base compensation in the amount $ 0 $ 135,000

Each of the foregoing employment agreements contains provisions for severance compensation ,This additional severance compensation payable totals 0 405,000

CFO Mr.Laria received one time payment in connection with his resignation $ 25,000 $ 0

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CONSOLIDATED BALANCE SHEETS PARENTHETICALS (USD $)

Jun. 30, 2013

Sep. 30, 2012

Parentheticals

Common stock, par value $ 0.001 $ 0.001

Common stock, shares authorized 300,000,000 300,000,000

Common stock, shares issued 74,106,537 73,956,537

Common stock, shares outstanding 74,106,537 73,956,537

X

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BUSINESS SEGMENTS
9 Months Ended

Jun. 30, 2013

BUSINESS SEGMENTS:

BUSINESS SEGMENT
8. BUSINESS SEGMENTS

We manage our operations on an individual location basis. Discrete financial information is maintained for each Park and provided to our corporate management for review and as a basis for decision-making. The primary performance measures used to allocate resources are park earnings before interest and tax expense, and free cash flow.

For 3 Months Ended June 30, 2013

For 9 Months Ended June 30, 2013

Georgia

Missouri

Corporate

Total

Georgia

Missouri

Corporate

Total

Total net sales

$1,026,946

$ 301,261

$ -

$1,328,207

$1,972,414

$ 480,301

$ -

$ 2,452,715

Operating expenses

(530,828)

(207,071)

(173,734)

(911,633)

(1,351,125)

(607,011)

(416,349)

(2,374,485)

Income (loss) from operations

496,118

94,190

(173,734)

416,574

621,289

(126,710)

(416,349)

78,230

Other income (expense), net

(138,605)

729

139,132

1,256

(382,926)

1,936

386,617

5,627

Gain on retirement of debt

-

-

-

-

-

105,656

-

105,656

Interest expense

(44,729)

(23,166)

(1,848)

(69,743)

(105,611)

(88,799)

(3,252)

(197,662)

Income (loss) before income taxes

$ 312,784

$ 71,753

$ (36,450)

$ 348,087

$ 132,752

$(107,917)

$ (32,984)

$ (8,149)

For 3 Months Ended July 1, 2012

For 9 Months Ended July 1, 2012

Georgia

Missouri

Corporate

Total

Georgia

Missouri

Corporate

Total

Total net sales

$1,060,468

$ 318,234

$ -

$ 1,378,702

$1,929,509

$ 537,746

$ -

$ 2,467,255

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(541,554)

(266,700)

(126,402)

(934,656)

(1,218,501)

(627,039)

(356,647)

(2,202,187)

Income (loss) from operations

518,914

51,534

(126,402)

444,046

711,008

(89,293)

(356,647)

265,068

Other income (expense), net

(107,643)

-

114,913

7,270

(349,377)

1,267

371,013

22,903

Interest expense

(37,518)

(33,029)

(496)

(71,043)

(108,114)

(87,731)

(5,889)

(201,734)

Income (loss) before income taxes

$ 373,753

$ 18,505

$ (11,985)

$ 380,273

$ 253,517

$(175,757)

$ 8,477

$ 86,237

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XML 44 R20.xml IDEA: FUTURE PRINCIPAL MATURITIES (TABLES) 2.4.0.8000200 - Disclosure - FUTURE PRINCIPAL MATURITIES (TABLES)truefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_FUTUREPRINCIPALMATURITIESTABLESAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0FUTURE PRINCIPAL MATURITIES (TABLES)2false 2fil_FUTUREPRINCIPALMATURITIESTABLESfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2013</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 26,237</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2014</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 108,374</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2015</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,772</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2016</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 121,548</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2017</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 128,725</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>                     thereafter</td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="112" style='border-bottom:black 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:84pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,177,127</td></tr> <tr> <td valign="bottom" width="218" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:163.65pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="21" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:0cm;width:15.75pt;padding-right:0cm;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="112" 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CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)

Common Stock Shares

Common Stock Amount

Additional Paid in Capital(Capital in Excess Par)

Treasury Stock

Accumulated Deficit

Total

Balance, at Oct. 02, 2011 73,781,537 73,781 4,791,081 (3,250) (2,376,260) 2,485,352

Issuance of common stock to directors and officers, 175,000 175 1,575 0 0 1,750

Net Income for the year ended September 30 , 2012 $ 0 $ 0 $ 0 $ 0 $ 295,852 $ 295,852

Balance, at Sep. 30, 2012 73,956,537 73,956 4,792,656 (3,250) (2,080,408) 2,782,954

Balance, at Oct. 02, 2012

Issuance of common stock to directors and officers, 150,000 150 1,350 0 0 1,500

Net Loss for the Nine months Ended June 30, 2013 $ 0 $ 0 $ 0 $ (54,497) $ (54,497)

Balance, at Jun. 30, 2013 74,106,537 74,106 4,794,006 (3,250) (2,134,905) 2,729,957

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CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)

Jun. 30, 2013

Sep. 30, 2012

Assets

Cash unrestricted $ 220,258 $ 147,962

Inventory 145,700 147,792

Prepaid expenses 21,572 44,808

Total Current Assets 387,530 340,562

Property and Equipment, net 6,281,859 6,196,845

Other Assets

Intangible assets, net 180,808 5,097

Deposits 8,500 8,500

TOTAL ASSETS 6,858,697 6,551,004

Liabilities

Accounts payable 87,477 134,758

Accrued expenses 244,480 113,854

Notes payable lines of credit 0 0

Notes payable - related parties 120,000 0

Current maturities of long - term debt 106,932 1,773,935

Total Current Liabilities 558,889 2,022,547

Long-term Debt

Net Long term Debts 3,569,851 1,745,503

TOTAL LIABILITIES 4,128,740 3,768,050

Stockholders' equity

Common stock; 300,000,000 shares authorized, at $.001 par value; 74,106,537and 73,956,537 shares issued and outstanding, respectively 74,106 73,956

Capital in excess of par 4,794,006 4,792,656

Treasury stock (3,250) (3,250)

Accumulated deficit (2,134,905) (2,080,408)

TOTAL STOCKHOLDERS EQUITY 2,729,957 2,782,954

TOTAL LIABILITIES AND STOCKHOLDERS EQUITY $ 6,858,697 $ 6,551,004

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

+ References

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

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-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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-SubTopic 10

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-Paragraph 1

-Subparagraph (SX 210.5-02.9)

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section 45

-Paragraph 3

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-Topic 210

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-Number 210

-Section 02

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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-Name Statement of Financial Accounting Standard (FAS)

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- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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-Name Accounting Standards Codification

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-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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- Definition

Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligations, which are due within one year (or one business cycle if longer).

+ References

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19,20)

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-Number 210

-Section 02

-Paragraph 19

-Article 5

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- Definition

Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

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-Name Regulation S-X (SX)

-Number 210

-Section 02

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-Article 5

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- Definition

Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274

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-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph ((a)(1),(b))

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 42, 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

+ References

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-Subparagraph (SX 210.5-02.6(a))

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-Name Accounting Standards Codification

-Topic 330

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-Section 35

-Paragraph 2

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-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

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- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ References

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-Publisher FASB

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-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

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- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 21

-Article 5

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X

- Definition

The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Line-of-Credit Arrangement

-URI http://asc.fasb.org/extlink&oid=6517033

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- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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-Name Accounting Standards Codification

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-Section S99

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-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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-Name Regulation S-X (SX)

-Number 210

-Section 03

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-Article 9

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-Name Regulation S-X (SX)

-Number 210

-Section 02

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X

- Definition

The amount for notes payable (written promise to pay), due to related parties.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

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-Subparagraph (SX 210.4-08.(k)(1))

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-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

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-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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-Name Regulation S-X (SX)

-Number 210

-Section 08

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name Regulation S-X (SX)

-Number 210

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- Definition

Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Assets

-URI http://asc.fasb.org/extlink&oid=6509628

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-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

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-Name Accounting Standards Codification

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-SubTopic 10

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-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

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-Paragraph 1

-Subparagraph (SX 210.5-02.31(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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XML 47 R7.xml IDEA: ORGANIZATION 2.4.0.8000070 - Disclosure - ORGANIZATIONtruefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_OrganizationConsolidationAndPresentationOfFinancialStatements1Abstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0ORGANIZATION2false 2us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse001. ORGANIZATION   Parks! America (Parks! or the Company) was originally incorporated on July 30, 1954 as Painted Desert Uranium & Oil Co., Inc. in Washington State. On October 1, 2002, Painted Desert Uranium & Oil Co., Inc. changed its name to Royal Pacific Resources, Inc. and its corporate domicile to the State of Nevada.   On December 19, 2003, Royal Pacific Resources, Inc. acquired the assets of Great Western Parks LLC, including the Crossroads Convenience Center LLC., pursuant to a Share Exchange Agreement that resulted in the company assuming control and changing the corporate name to Great American Family Parks, Inc. The acquisition was accounted for as a reverse acquisition in which Great Western Parks was considered to be the acquirer of Royal Pacific Resources for reporting purposes. The Company's common stock outstanding increased from 2,533,000 to 29,600,000 as a result of the acquisition. On June 11, 2008 the Company changed its name from Great American Family Parks, Inc. to Parks! America, Inc.   The Company owns and operates through wholly-owned subsidiaries two regional theme parks and is in the business of acquiring, developing and operating local and regional theme parks and attractions in the United States. The Company wholly-owned subsidiaries are Wild Animal Safari, Inc. a Georgia corporation (Wild Animal Georgia) and Wild Animal, Inc., a Missouri corporation (Wild Animal Missouri). Wild Animal Georgia owns and operates the Wild Animal Safari theme park in Pine Mountain, Georgia (the Georgia Park). Wild Animal Missouri owns and operates the Wild Animal Safari theme park located in Strafford, Missouri (the Missouri Park). On June 13, 2005, the Company acquired the Georgia Park and on March 5, 2008, the Company acquired the Missouri Park.   The Parks are open year round but experience increased seasonal attendance during the months of April through August.   Important factors that could cause actual results to differ materially from those in the forward-looking statements include accidents occurring at our parks, competition from other parks, weather conditions during our primary tourist season, the price of animal feed, the price of gasoline, changes in consumer spending patterns and general economic conditions.    falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4, 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0ORGANIZATIONfalseORGANIZATIONUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.parksamerica.com/20130630/role/idr_DisclosureORGANIZATION12 XML 48 R17.xml IDEA: SIGNIFICANT ACCOUNTING POLICIES (POLICIES) 2.4.0.8000170 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (POLICIES)truefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_SIGNIFICANTACCOUNTINGPOLICIESPOLICIESAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SIGNIFICANT ACCOUNTING POLICIES (POLICIES)2false 2fil_BasisOfPresentationfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Basis of Presentation: Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed financial statements should be read in conjunction with the Companys audited consolidated financial statements and the notes thereto for the year ended September 30, 2012. All adjustments were of a normal recurring nature unless otherwise disclosed. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Basic and Diluted Net Income (loss) Per Share6false 2fil_DividendPolicyfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends.  falsefalsefalsenonnum:textBlockItemTypenaText block that refers to the dividend policy.No definition available.false0Dividend Policy7false 2us-gaap_TradeAndOtherAccountsReceivablePolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Trade Accounts Receivable: The theme parks are cash businesses therefore there are typically no trade accounts receivable on the books of the Company. 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Theme park revenues from admission fees are recognized upon receipt of the cash at the time of the Company's customers visit to the parks. No theme park ticket sales are made in advance. Short-term seasonal passes are sold primarily during the summer seasons and are negligible to our results of operations and are not material. The Company is currently developing a new product line of selling surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate line item.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. 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All material inter-company accounts and transactions have been eliminated in consolidation. falsefalsefalsenonnum:textBlockItemTypenaText block refers to the principles of consolidation.No definition available.false0Principles of Consolidation13false 2fil_FiscalYearEndfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Fiscal Year End:  During 2011, the Company changed its fiscal year-end from December 31 to September 30, and changed its quarterly close dates to the last Sunday that falls at the end of each reporting period. For the quarter ended December 31, 2012 the Sunday closest to the end of the reporting period was December 30, 2012. This decision was made to align the Companys fiscal periods more closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins at Spring Break and runs through Labor Day.falsefalsefalsenonnum:textBlockItemTypenaPolicy text block that explains the changes made in fiscal year end.No definition available.false0Fiscal Year End14false 2us-gaap_PropertyPlantAndEquipmentPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the assets, which range from five to forty years. A summary is included below.   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="665" style='width:498.8pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30, 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Depreciable Lives</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Land</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> not applicable</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Buildings and structures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,051,050</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,952,983</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 40 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Facilities and equipment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 841,462</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 754,312</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Furniture and fixtures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,664</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,189</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Ground improvements</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 777,472</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 751,149</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 15 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Park animals</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 600,707</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 589,234</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 - 10 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Rides and entertainment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Vehicles</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 330,681</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 291,429</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5 years</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total cost</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 8,206,216</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,943,476</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less accumulated depreciation</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,924,357)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,746,631)</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Propert and equipment, net</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,281,859</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,196,845</td> <td valign="bottom" width="17" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:13pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="124" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:93pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr></table></div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section C -Paragraph 5 -Chapter 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 34 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Property and Equipment15false 2us-gaap_InventoryPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00Inventory: Inventory consists of park supplies, and is stated at the lower of cost or market. Cost is determined on the first-in, first-out method. Inventories are reviewed and reconciled annually, because inventory levels turn over rapidly. falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. 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Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 206 -Paragraph b -Subparagraph i, ii -Chapter 2 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 6 -Subparagraph a -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 9 -Chapter 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6386783&loc=d3e4492-108314 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2126999 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6386783&loc=d3e4556-108314 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 81-1 -Paragraph 69-75 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Inventory16false 2us-gaap_UseOfEstimatesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with accounting principles generally accepted in the United States of America. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Estimates and Assumptions17false 2us-gaap_IntangibleAssetsFiniteLivedPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Other Intangible assets: Historically, other intangible assets included franchising fees, loan fees, payroll software, and they were reported at cost. As of June 30, 2013 franchise fees and payroll software are amortized to $0. The closing costs associated with the Companys refinancing on January 9, 2013 totaled $186,851 and will be amortized over the life of the loans. See Footnote 3 - LONG-TERM DEBT for more information.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for finite-lived intangible assets. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 11-15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Other Intangible assets18false 2us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Impairment of Long-Lived Assets: The Company reviews its major assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. 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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Impairment of Long-Lived Assets19false 2us-gaap_FairValueOfFinancialInstrumentsPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Financial Instruments: The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short-term maturities. Securities that are publicly traded are valued at their fair market value based as of the balance sheet date presented.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for determining the fair value of financial instruments.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155942 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 8, 10, 12, 13, 14 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Financial Instruments20false 2us-gaap_LiquidityDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Uncertainties: The accompanying financial statements have been prepared on a going concern basis. The January 9, 2013 refinancing of all the Companys then outstanding debt lowered the Companys required annual debt service payments by approximately $174,396 (see Footnote 3 - LONG-TERM DEBT for more information). Management believes this refinancing provides the Company additional margin to continue to fund its operations and meet its debt service obligations. However, the ability of the Company to continue as a going concern during the next twelve months continues to depend on the ability of the Company to generate revenues from operations, and to maintain its existing sources of capital and to meet its existing debt service obligations or obtain additional sources of capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.No definition available.false0Uncertainties21false 2us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Share-Based Compensation: Prior to January 1, 2006 the Company accounted for share-based compensation under recognition and measurement principles of ASC 718 and as permitted under APB Opinion No. 25, and related interpretations. Effective January 1, 2006, the Company adopted ASC 718 using the modified prospective method, which recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. ASC 718 requires that cash flows resulting from tax deductions in excess of the cumulative compensation cost recognized for options exercised be classified as cash inflows from financing activities and cash outflows from operating activities. The Company also applies ASC 718 and EITF No. 96-18 stock based compensation to non-employees. No activity has occurred in relation to stock options during any period presented. The Company awards shares to its Board of Directors for service on the Board. The shares issued to the Board are restricted and are not to be re-sold unless an exemption is available, such as the exemption afforded by Rule 144 promulgated under the Securities Act of 1933, as amended (the Securities Act). The Company recognizes the expense based on the fair market value at time of the grant. Directors are granted 25,000 shares a year, usually toward the end of each fiscal year. falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b),(f) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2228939 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 06-11 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Stock Based Compensation22false 2us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Companys financial position, operations or cash flows.  falsefalsefalsenonnum:textBlockItemTypenaDisclosure of the adoption of new accounting pronouncements that may impact the entity's financial reporting.No definition available.false0Recent Accounting PronouncementsfalseSIGNIFICANT ACCOUNTING POLICIES (POLICIES)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.parksamerica.com/20130630/role/idr_DisclosureSIGNIFICANTACCOUNTINGPOLICIESPOLICIES122 XML 49 R16.xml IDEA: SUBSEQUENT EVENTS 2.4.0.8000160 - Disclosure - SUBSEQUENT EVENTStruefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_SubsequentEvents1Abstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SUBSEQUENT EVENTS2false 2us-gaap_SubsequentEventsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse0010. SUBSEQUENT EVENTS   In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2013 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements other than the events described herein.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.No definition available.false0SUBSEQUENT EVENTSfalseSUBSEQUENT EVENTSUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.parksamerica.com/20130630/role/idr_DisclosureSUBSEQUENTEVENTS12 XML 50 R27.xml IDEA: WORKING CAPITAL CREDIT (DETAILS) 2.4.0.8000290 - Statement - WORKING CAPITAL CREDIT (DETAILS)truefalsefalse1false USDfalsefalse$E13Q2http://www.sec.gov/CIK0001297937instant2013-06-30T00:00:000001-01-01T00:00:00PureStandardhttp://www.xbrl.org/2003/instancepure0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$E12Q3http://www.sec.gov/CIK0001297937instant2012-09-30T00:00:000001-01-01T00:00:00PureStandardhttp://www.xbrl.org/2003/instancepure0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1fil_WORKINGCAPITALCREDITDETAILSAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0WORKING CAPITAL CREDIT DETAILS2false 2fil_LoanObtainedForWorkingCapitalfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse350000350000USD$falsetruefalse2falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryLoan obtained for working capitalNo definition available.false2Loan obtained for working capital3false 2fil_ClosingCostsForTheLOCTotaledfil_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse1148211482falsefalsefalse2truefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryclosing costs for the LOC totaledNo definition available.false2closing costs for the LOC totaled4false 2fil_MinimumInterestRateOfPercentageFor350000fil_falsenainstantfalsefalsefalsefalsefalsefalsefalsefalse1truetruefalse0.05250.0525falsefalsefalse2truetruefalse0.02000.0200falsefalsefalsenum:percentItemTypepureMinimum interest rate of percentage for $350,000No definition available.false0Minimum interest rate of percentage for $350,0005false 2fil_BoardOfDirectorsOfTheCompanyApprovedTheOfferOfTwoOfTheCompanySDirectorsToLoanTheCompany85000Eachfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse170000170000falsefalsefalse2truefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryBoard of Directors of the Company approved the offer of two of the Company's directors to loan the company(85,000 each)No definition available.false2Board of Directors of the Company approved the offer of two of the Company's directors to loan the company(85,000 each)6false 2fil_OutstandingAgainstTheseLoansfil_falsecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse120000120000USD$falsetruefalse2truefalsefalse00USD$falsetruefalsexbrli:monetaryItemTypemonetaryoutstanding against these loansNo definition available.false2outstanding against these loans.falseWORKING CAPITAL CREDIT (DETAILS) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.parksamerica.com/20130630/role/idr_WORKINGCAPITALCREDITDETAILS26 XML 51 R18.xml IDEA: PROPERTY AND EQUIPMENT (TABLES) 2.4.0.8000180 - Disclosure - PROPERTY AND EQUIPMENT (TABLES)truefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_PropertyPlantAndEquipment1Abstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Property and Equipment (TABLES)2false 2us-gaap_PropertyPlantAndEquipmentTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="665" style='width:498.8pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> June 30, 2013</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> September 30, 2012</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Land</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,507,180</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Buildings and structures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 3,051,050</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 2,952,983</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Facilities and equipment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 841,462</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 754,312</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Furniture and fixtures</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,664</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 75,189</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Ground improvements</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 777,472</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 751,149</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Park animals</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 600,707</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 589,234</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Rides and entertainment</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,000</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Vehicles</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 330,681</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 291,429</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total cost</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 8,206,216</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,943,476</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Less accumulated depreciation</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="117" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,924,357)</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="128" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:96.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,746,631)</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="237" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:178pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Propert and equipment, net</td> <td valign="bottom" width="20" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:15.3pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $</td> <td valign="bottom" width="117" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 6,281,859</td> <td valign="bottom" width="20" 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Deferred taxes (Details) (USD $)

Jul. 16, 2013

Jun. 30, 2013

Sep. 30, 2012

Deferred tax asset attributable to:

Net operating loss carryover $ 0 $ 4,197,000

Reported loss 8,149

Net deferred tax asset 1,548,000

Cumulative tax effect at expected rate 34.00%

Income tax provision totalling for all the 3 years $ 46,348

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STOCK BASED COMPENSATION (DETAILS)

Jun. 30, 2013

STOCK BASED COMPENSATION DETAILS

Shares issued to directors 25,000

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INCOME TAXES
9 Months Ended

Jun. 30, 2013

INCOME TAXES

INCOME TAXES
7. INCOME TAXES

For the nine-month period ended June 30, 2013, the Company has reported loss before income taxes of $8,149. For the year ending September 29, 2013 the Company expects to generate pre-tax income and expects to utilize a portion of its net tax operating loss carry-forwards to offset any taxable income in fiscal 2013. The Company’s cumulative net operating carry-forward was approximately $4,197,000 as of September 30, 2012 and will begin to expire in fiscal 2026.

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is $1,548,000; however, this entire potential asset is reserved as of June 30, 2013. Due to the change in ownership provisions of the Tax Reform Act of 1986, net tax operating loss carry-forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating tax loss carry-forwards may be limited as to use in future years.

On July 16, 2013, the State of Georgia Department of Revenue notified the Company that it had not made the proper elections with respect to Wild Animal – Georgia to allow for the filing of consolidated State of Georgia tax returns for the fiscal years 2009, 2010 and 2011. A preliminary State of Georgia income tax provision totaling $46,348 has been recorded for these periods. The Company is still in discussions with the State of Georgia regarding this matter, which is expected to be resolved prior to the filing of the Company’s annual report on Form 10-K for the 2013 fiscal year.

The proper elections have been made to allow Parks! America and Wild Animal – Georgia to file consolidated State of Georgia income tax returns in the 2012 fiscal year and thereafter.

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XML 56 R21.xml IDEA: BUSINESS SEGMENTS SUBSIDIARY (TABLE) 2.4.0.8000210 - Disclosure - BUSINESS SEGMENTS SUBSIDIARY (TABLE)truefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_BUSINESSSEGMENTSSUBSIDIARYTABLEAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0BUSINESS SEGMENTS SUBSIDIARY (TABLE):2false 2us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="698" style='margin:auto auto auto 4.65pt;border-collapse:collapse'> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended June 30, 2013</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="285" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended June 30, 2013</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,026,946</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  301,261</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,328,207</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,972,414</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   480,301</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,452,715</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (530,828)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (207,071)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (911,633)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,351,125)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (607,011)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,374,485)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 496,118</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 94,190</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (173,734)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 416,574</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 621,289</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,710)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (416,349)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 78,230</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (138,605)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 729</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 139,132</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,256</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (382,926)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,936</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 386,617</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 5,627</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Gain on retirement of debt</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 105,656</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (44,729)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (23,166)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,848)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (69,743)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (105,611)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (88,799)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (3,252)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (197,662)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   312,784</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    71,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (36,450)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    348,087</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   132,752</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(107,917)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (32,984)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $     (8,149)</td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td></tr> <tr style='height:7.2pt'> <td valign="bottom" width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="279" colspan="4" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:209pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 3 Months Ended July 1, 2012</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="285" colspan="4" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:213.7pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> For 9 Months Ended July 1, 2012</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:windowtext 1pt solid;border-right:#f0f0f0;padding-top:0cm'> Total</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Georgia</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Missouri</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Corporate</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Total net sales</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,060,468</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $  318,234</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 1,378,702</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $1,929,509</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   537,746</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $             -</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ 2,467,255</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Operating expenses</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (541,554)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (266,700)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (934,656)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (1,218,501)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (627,039)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (2,202,187)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) from operations </td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 518,914</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 51,534</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (126,402)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 444,046</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 711,008</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (89,293)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (356,647)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 265,068</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Other income (expense), net</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (107,643)</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> -</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 114,913</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 7,270</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (349,377)</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 1,267</td> <td valign="bottom" width="66" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 371,013</td> <td valign="bottom" width="73" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> 22,903</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Interest expense</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (37,518)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (33,029)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (496)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (71,043)</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (108,114)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (87,731)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (5,889)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1pt solid;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> (201,734)</td></tr> <tr style='height:7.2pt'> <td width="118" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:88.75pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> Income (loss) before income taxes</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   373,753</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    18,505</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $ (11,985)</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $    380,273</td> <td valign="bottom" width="16" style='border-bottom:#f0f0f0;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:11.8pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'>  </td> <td valign="bottom" width="72" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:54.2pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $   253,517</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $(175,757)</td> <td valign="bottom" width="66" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:49.5pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      8,477</td> <td valign="bottom" width="73" style='border-bottom:windowtext 1.5pt double;border-left:#f0f0f0;padding-bottom:0cm;background-color:transparent;padding-left:5.4pt;width:55pt;padding-right:5.4pt;height:7.2pt;border-top:#f0f0f0;border-right:#f0f0f0;padding-top:0cm'> $      86,237</td></tr></table></div>  falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the profit or loss and total assets for each reportable segment. 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SUBSEQUENT EVENTS
9 Months Ended

Jun. 30, 2013

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS
10. SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2013 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements other than the events described herein.

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SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES
9 Months Ended

Jun. 30, 2013

SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES

SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES
6. SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES

Employment Agreements:

Effective June 1, 2009, the Company entered into an employment agreement with Dale Van Voorhis (the “Van Voorhis Employment Agreement”) to serve as the Company’s Chief Operating Officer. As consideration for his services, Mr. Van Voorhis receives an initial base compensation of $75,000, which is reviewed annually by the Board of Directors. The Van

Voorhis Agreement has a term of five years and entitles Mr. Van Voorhis to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.

On April 1, 2008, the Company entered into an employment agreement with Jim Meikle (the “2008 Meikle Agreement”) pursuant to which Mr. Meikle was hired to serve as the President and Chief Executive Officer of each of the Company’s wholly owned subsidiaries. The 2008 Meikle Employment Agreement expired on March 31, 2013 and was replaced by an employment agreement between the Company and Mr. Meikle dated as of April 1, 2013 (the “2013 Meikle Employment Agreement”). Pursuant to the 2013 Meikle Employment Agreement, Mr. Meikle receives an initial base compensation in the amount of $135,000, which is reviewed annually by the Board of Directors. The 2013 Meikle Agreement has a term of two years and entitles Mr. Meikle to participate in any deferred compensation plan the Company may adopt during the term of his employment with the Company.

Each of the foregoing employment agreements contains provisions for severance compensation in the event an agreement is (i) terminated early by the Company without cause or (ii) in the event of a change in control of the Company. This additional severance compensation payable totals $405,000.

The Company entered into an employment agreement as of June 1, 2009, as amended on March 20, 2013, with Jon Laria pursuant to which Mr. Laria served as the Company’s Chief Financial Officer. Effective May 20, 2013, the Mr. Laria resigned as the Company’s Chief Financial Officer and as a member of the Board of Directors of the Company. Mr. Laria received a one-time payment of $25,000 in connection with his resignation.

Reorganization of Officers

On January 27, 2011 following the departure of the Company’s then President, the Company announced the following actions concerning the Company’s executive officers, effective immediately: Dale Van Voorhis was appointed Chief Executive Officer of the Company; James R. Meikle was appointed Chief Operating Officer of the Company and Jeff Lococo was appointed Secretary of the Company.

Effective May 20, 2013, Jon Laria resigned from the Company’s Board of Directors and as its Chief Financial Officer. On May 31, 2013, the Company appointed Todd R. White as its Chief Financial Officer.

Loans from Members of the Board of Directors

In January 2013, the Board of Directors of the Company approved the offer of two of the Company’s directors to loan the Company $170,000 ($85,000 from each director) on the same terms and conditions as the Company’s LOC with CB&T. As of June 30, 2013, $120,000 was outstanding against these loans.

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ORGANIZATION
9 Months Ended

Jun. 30, 2013

ORGANIZATION

ORGANIZATION
1. ORGANIZATION

Parks! America (“Parks!” or the “Company”) was originally incorporated on July 30, 1954 as Painted Desert Uranium & Oil Co., Inc. in Washington State. On October 1, 2002, Painted Desert Uranium & Oil Co., Inc. changed its name to Royal Pacific Resources, Inc. and its corporate domicile to the State of Nevada.

On December 19, 2003, Royal Pacific Resources, Inc. acquired the assets of Great Western Parks LLC, including the Crossroads Convenience Center LLC., pursuant to a Share Exchange Agreement that resulted in the company assuming control and changing the corporate name to Great American Family Parks, Inc. The acquisition was accounted for as a reverse acquisition in which Great Western Parks was considered to be the acquirer of Royal Pacific Resources for reporting purposes. The Company's common stock outstanding increased from 2,533,000 to 29,600,000 as a result of the acquisition. On June 11, 2008 the Company changed its name from Great American Family Parks, Inc. to Parks! America, Inc.

The Company owns and operates through wholly-owned subsidiaries two regional theme parks and is in the business of acquiring, developing and operating local and regional theme parks and attractions in the United States. The Company wholly-owned subsidiaries are Wild Animal Safari, Inc. a Georgia corporation (“Wild Animal – Georgia”) and Wild Animal, Inc., a Missouri corporation (“Wild Animal – Missouri”). Wild Animal – Georgia owns and operates the Wild Animal Safari theme park in Pine Mountain, Georgia (the “Georgia Park”). Wild Animal – Missouri owns and operates the Wild Animal Safari theme park located in Strafford, Missouri (the “Missouri Park”). On June 13, 2005, the Company acquired the Georgia Park and on March 5, 2008, the Company acquired the Missouri Park.

The Parks are open year round but experience increased seasonal attendance during the months of April through August.

Important factors that could cause actual results to differ materially from those in the forward-looking statements include accidents occurring at our parks, competition from other parks, weather conditions during our primary tourist season, the price of animal feed, the price of gasoline, changes in consumer spending patterns and general economic conditions.

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LONG TERM DEBT (TABLES)
9 Months Ended

Jun. 30, 2013

LONG TERM DEBTS (TABLES)

LONG TERM DEBTS

June 30

2013

September 30,

2012

On January 9, 2013, the Company completed a refinancing transaction with CB&T as lender. The Refinancing Loan was for a principal amount of $3,752,000 and has a twenty-year term. The Refinancing Loan bears interest at the rate of Prime Rate plus 2.50% (5.75% through January 8, 2018) during the first five years of the Loan term. Thereafter, the interest rate will be re-priced every five years based on the then-Prime Rate plus 2.50%. During the first four months of the Refinancing Loan the Company made interest-only payments. As of June 30, 2013, the Company has $66,464 available to draw on this loan. The estimated full monthly payment will be $26,343, after all funding is in place, during the first five years of the loan term.

$

3,676,783

$

0

The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization. The loan had a fixed interest rate of 6.5%, and a balloon payment due in June 2014. The loan was secured by a first priority security agreement and a first priority security deed on the assets of the Georgia Park. This note was retired on January 9, 2013.

Retired

1,843,278

On March 5, 2008, the Company issued a note payable to Oak Oak, Inc. in the amount of $1,750,000 in conjunction with the purchase of the Missouri Park. The note bore interest at 8% and was payable in 36 monthly installments of $12,841, with a final balloon payment at the end of the third year. In March 2011, the Company made an additional one-time lump sum payment of $50,000 thereby extending final balloon payment until March 2013 on the same terms. This note was repaid in full on January 9, 2013. As part of the terms of the original note, the Company was entitled to a discount of $105,656 if this note was paid in full before maturity. This discount is recorded as a gain in other income.

Retired

1,617,622

On March 5, 2008, the Company obtained a loan from CB&T in the amount of $500,000 to improve and upgrade facilities of the Missouri Park. This loan bore interest at a rate of 7.25% and was payable in 60 monthly payments of $9,986. This loan was repaid in full on January 9, 2013.

Retired

58,538

Total debt

3,676,783

3,519,438

Less current portion of long-term debt

(106,932)

(1,773,935)

Long-term debt

$

3,569,851

$

1,745,503

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COMMITMENTS AND CONTINEGENCIES
9 Months Ended

Jun. 30, 2013

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES
9. COMMITMENTS AND CONTINGENCIES

On May 16, 2011, the U.S. Department of Agriculture’s Animal and Plant Health Inspection Service (“USDA APHIS”) issued a citation to the Company alleging violations of certain USDA APHIS regulations and assessed a penalty in the amount of $76,857. On July 8, 2011, the Company submitted a reply to the USDA APHIS citation, which contained, among other things, mitigating factors that the Company believed should be considered in determining the amount of the fine. As of July 1, 2012, USDA APHIS responded to the Company with a reduced assessment of $11,170. The Company reduced its reserve by $65,687 to reflect this revised assessment during the second quarter of fiscal 2012. The Company also addressed the compliance issues raised in the citation and is implementing new operational controls to address these matters going forward.

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ORGANIZATION DETAILS (Details)

Dec. 19, 2003

ORGANIZATION DETAILS ABSTRACT

Common stock outstanding 2,533,000

Common stock outstanding increase 29,600,000

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XML 69 R15.xml IDEA: COMMITMENTS AND CONTINEGENCIES 2.4.0.8000150 - Disclosure - COMMITMENTS AND CONTINEGENCIEStruefalsefalse1false falsefalseD121001_130630http://www.sec.gov/CIK0001297937duration2012-10-01T00:00:002013-06-30T00:00:001true 1fil_CommitmentAndContingenciesAbstractfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0COMMITMENTS AND CONTINGENCIES2false 2us-gaap_CommitmentsAndContingenciesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse009. COMMITMENTS AND CONTINGENCIES  On May 16, 2011, the U.S. Department of Agricultures Animal and Plant Health Inspection Service (USDA APHIS) issued a citation to the Company alleging violations of certain USDA APHIS regulations and assessed a penalty in the amount of $76,857. On July 8, 2011, the Company submitted a reply to the USDA APHIS citation, which contained, among other things, mitigating factors that the Company believed should be considered in determining the amount of the fine. As of July 1, 2012, USDA APHIS responded to the Company with a reduced assessment of $11,170. The Company reduced its reserve by $65,687 to reflect this revised assessment during the second quarter of fiscal 2012. The Company also addressed the compliance issues raised in the citation and is implementing new operational controls to address these matters going forward.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for commitments and contingencies.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 14 -Paragraph 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.25) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 440 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 9, 10, 11, 12 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0COMMITMENTS AND CONTINGENCIESfalseCOMMITMENTS AND CONTINEGENCIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.parksamerica.com/20130630/role/idr_DisclosureCOMMITMENTSANDCONTINEGENCIES12 XML 70 R20.htm IDEA: XBRL DOCUMENT v2.4.0.8

FUTURE PRINCIPAL MATURITIES (TABLES)
9 Months Ended

Jun. 30, 2013

FUTURE PRINCIPAL MATURITIES (TABLES)

FUTURE PRINCIPAL MATURITIES (TABLES)
At June 30, 2013, the scheduled principal maturities by fiscal year are as follows:

2013

$

26,237

2014

108,374

2015

114,772

2016

121,548

2017

128,725

 thereafter

3,177,127

$

3,676,783

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Jun. 30, 2013

Aug. 07, 2013

Document and Entity Information

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BUSINESS SEGMENTS SUBSIDIARY (TABLE)
9 Months Ended

Jun. 30, 2013

BUSINESS SEGMENTS SUBSIDIARY (TABLE):

Schedule of Segment Reporting Information, by Segment

For 3 Months Ended June 30, 2013

For 9 Months Ended June 30, 2013

Georgia

Missouri

Corporate

Total

Georgia

Missouri

Corporate

Total

Total net sales

$1,026,946

$ 301,261

$ -

$1,328,207

$1,972,414

$ 480,301

$ -

$ 2,452,715

Operating expenses

(530,828)

(207,071)

(173,734)

(911,633)

(1,351,125)

(607,011)

(416,349)

(2,374,485)

Income (loss) from operations

496,118

94,190

(173,734)

416,574

621,289

(126,710)

(416,349)

78,230

Other income (expense), net

(138,605)

729

139,132

1,256

(382,926)

1,936

386,617

5,627

Gain on retirement of debt

-

-

-

-

-

105,656

-

105,656

Interest expense

(44,729)

(23,166)

(1,848)

(69,743)

(105,611)

(88,799)

(3,252)

(197,662)

Income (loss) before income taxes

$ 312,784

$ 71,753

$ (36,450)

$ 348,087

$ 132,752

$(107,917)

$ (32,984)

$ (8,149)

For 3 Months Ended July 1, 2012

For 9 Months Ended July 1, 2012

Georgia

Missouri

Corporate

Total

Georgia

Missouri

Corporate

Total

Total net sales

$1,060,468

$ 318,234

$ -

$ 1,378,702

$1,929,509

$ 537,746

$ -

$ 2,467,255

Operating expenses

(541,554)

(266,700)

(126,402)

(934,656)

(1,218,501)

(627,039)

(356,647)

(2,202,187)

Income (loss) from operations

518,914

51,534

(126,402)

444,046

711,008

(89,293)

(356,647)

265,068

Other income (expense), net

(107,643)

-

114,913

7,270

(349,377)

1,267

371,013

22,903

Interest expense

(37,518)

(33,029)

(496)

(71,043)

(108,114)

(87,731)

(5,889)

(201,734)

Income (loss) before income taxes

$ 373,753

$ 18,505

$ (11,985)

$ 380,273

$ 253,517

$(175,757)

$ 8,477

$ 86,237

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DEBT INSTRUMENTS (DETAILS) (USD $)	Jun. 30, 2013	Sep. 30, 2012
DEBT INSTRUMENTS DETAILS
On January 9, 2013, the Company completed a refinancing transaction (the "Refinancing Loan") with Commercial Bank & Trust Company of Troup County ("CB&T") as lender	$ 3,676,783	$ 0
The CB&T loan required monthly payments of $18,048.55 based on a 14-year amortization	0	1,843,278
On March 5, 2008, the Company issued a note payable to Oak Oak, Inc.	0	1,617,622
On March 5, 2008, the Company obtained a loan from CB&T	0	58,538
Total Debts	3,676,783	3,519,438
Less current portion of long-term debt	(106,932)	(1,773,935)
Net Long term Debts	$ 3,569,851	$ 1,745,503

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Jun. 30, 2013	Jul. 01, 2012
Cash flows from Operating Activities
Net income (loss) for the period	$ (54,497)	$ 86,237
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by Operating Activities:
Depreciation expense and amortization	203,306	232,667
(Gain ) on disposal of assets	(11,032)	0
Share based compensation	1,500	1,750
(Gain) from retirement of debt	(105,656)	0
Changes in Assets and Liabilities
Decrease in prepaid expenses	23,236	15,502
Decrease in inventory	2,092	9,000
Decrease in accounts receivable	0	20,253
Increase (decrease) in accrued expenses	130,626	(87,561)
Increase(decrease )in accounts payable	(47,281)	72,045
Net Cash Provided by Operating Activities	142,294	349,893
Cash Flows from Investing Activities:
Acquisition of property and equipment	(282,544)	(117,212)
Proceeds from the disposition of property and equipment	16,396	0
Net Cash (Used In) Investing Activities	(266,148)	(117,212)
Cash Flows from Financing Activities:
Payments on lines of credit (loc)	0	25,000
Payments on note payable	(10,179)	(168,314)
Pay-off all mortgages	(3,413,782)	0
Proceeds from refinancing	3,686,962	0
Refinancing fees	(186,851)	0
Proceeds from related party borrowings	170,000	0
Payments on related party borrowings	(50,000)	0
Net Cash Provided By (Used in) Financing Activities	196,150	(193,314)
Net Increase in Cash	72,296	39,367
Cash at beginning of period	147,962	41,097
Cash at end of period	220,258	80,464
Supplemental Cash Flow Information:
Cash paid for interest	199,502	212,676
Cash paid for income taxes	$ 0	$ 0

RELATED PARTY TRANSACTIONS (DETAILS) (USD $)	May 20, 2013	Apr. 02, 2013
RELATED PARTY NOTES DETAILS
Meikle receives an initial base compensation in the amount	$ 0	$ 135,000
Each of the foregoing employment agreements contains provisions for severance compensation ,This additional severance compensation payable totals	0	405,000
CFO Mr.Laria received one time payment in connection with his resignation	$ 25,000	$ 0

CONSOLIDATED BALANCE SHEETS PARENTHETICALS (USD $)	Jun. 30, 2013	Sep. 30, 2012
Parentheticals
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	74,106,537	73,956,537
Common stock, shares outstanding	74,106,537	73,956,537

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Common Stock Shares	Common Stock Amount	Additional Paid in Capital(Capital in Excess Par)	Treasury Stock	Accumulated Deficit	Total
Balance, at Oct. 02, 2011	73,781,537	73,781	4,791,081	(3,250)	(2,376,260)	2,485,352
Issuance of common stock to directors and officers,	175,000	175	1,575	0	0	1,750
Net Income for the year ended September 30 , 2012	$ 0	$ 0	$ 0	$ 0	$ 295,852	$ 295,852
Balance, at Sep. 30, 2012	73,956,537	73,956	4,792,656	(3,250)	(2,080,408)	2,782,954
Balance, at Oct. 02, 2012
Issuance of common stock to directors and officers,	150,000	150	1,350	0	0	1,500
Net Loss for the Nine months Ended June 30, 2013		$ 0	$ 0	$ 0	$ (54,497)	$ (54,497)
Balance, at Jun. 30, 2013	74,106,537	74,106	4,794,006	(3,250)	(2,134,905)	2,729,957

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)	Jun. 30, 2013	Sep. 30, 2012
Assets
Cash unrestricted	$ 220,258	$ 147,962
Inventory	145,700	147,792
Prepaid expenses	21,572	44,808
Total Current Assets	387,530	340,562
Property and Equipment, net	6,281,859	6,196,845
Other Assets
Intangible assets, net	180,808	5,097
Deposits	8,500	8,500
TOTAL ASSETS	6,858,697	6,551,004
Liabilities
Accounts payable	87,477	134,758
Accrued expenses	244,480	113,854
Notes payable lines of credit	0	0
Notes payable - related parties	120,000	0
Current maturities of long - term debt	106,932	1,773,935
Total Current Liabilities	558,889	2,022,547
Long-term Debt
Net Long term Debts	3,569,851	1,745,503
TOTAL LIABILITIES	4,128,740	3,768,050
Stockholders' equity
Common stock; 300,000,000 shares authorized, at $.001 par value; 74,106,537and 73,956,537 shares issued and outstanding, respectively	74,106	73,956
Capital in excess of par	4,794,006	4,792,656
Treasury stock	(3,250)	(3,250)
Accumulated deficit	(2,134,905)	(2,080,408)
TOTAL STOCKHOLDERS EQUITY	2,729,957	2,782,954
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY	$ 6,858,697	$ 6,551,004

Deferred taxes (Details) (USD $)	Jul. 16, 2013	Jun. 30, 2013	Sep. 30, 2012
Deferred tax asset attributable to:
Net operating loss carryover		$ 0	$ 4,197,000
Reported loss		8,149
Net deferred tax asset		1,548,000
Cumulative tax effect at expected rate		34.00%
Income tax provision totalling for all the 3 years	$ 46,348

STOCK BASED COMPENSATION (DETAILS)	Jun. 30, 2013
STOCK BASED COMPENSATION DETAILS
Shares issued to directors	25,000

ORGANIZATION DETAILS (Details)	Dec. 19, 2003
ORGANIZATION DETAILS ABSTRACT
Common stock outstanding	2,533,000
Common stock outstanding increase	29,600,000

Document and Entity Information	9 Months Ended
Document and Entity Information	Jun. 30, 2013	Aug. 07, 2013
Document and Entity Information
Entity Registrant Name	PARKS AMERICA, INC
Document Type	10-Q
Document Period End Date	Jun. 30, 2013
Amendment Flag	false
Entity Central Index Key	0001297937
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		74,106,537
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3