Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Provision for Income tax benefit

	Years Ended September 30,
	2012		2011
Current:
Federal	$	51,000	$	87,000
State		168,000		207,000
Total current		219,000		294,000
Deferred
Federal		2,161,000		(1,328,000	)
State		—		(1,724,000	)
Total deferred		2,161,000		(3,052,000	)
Income tax expense (benefit)	$	2,380,000	$	(2,758,000	)

A reconciliation of the federal statutory tax rate to the total tax provision

	Years Ended September 30,
	2012			2011
Federal income taxes computed at the statutory rate		34.0	%		34.0	%
State income taxes, net of federal benefit		2.5	%		(8.2	%)
Tax-exempt interest income		(2.2	%)		20.3	%
Reversal of unrecognized tax benefits		—			68.0	%
Other, net		0.4	%		(5.3	%)
		34.7	%		108.8	%

Deferred tax assets and liabilities

	Years Ended September 30,
	2012			2011
Deferred Tax Assets:
Accrued liabilities and reserves	$	823,000		$	636,000
Allowance for doubtful accounts		137,000			217,000
Inventory		162,000			496,000
Net operating loss carryforward		—			498,000
Unrealized loss on investments		—			1,413,000
Other		98,000			28,000
Gross Deferred Tax Assets		1,220,000			3,288,000
Deferred and Other Tax Liabilities:
Unrealized gain on investments		(310,000	)		—
Percentage of completion		(566,000	)		(768,000	)
Property, plant and equipment		(1,006,000	)		(1,021,000	)
Unrecognized tax benefits		(300,000	)		(300,000	)
Other		(12,000	)		(12,000	)
Gross Deferred and Other Tax Liabilities		(2,194,000	)		(2,101,000	)
Net Deferred Income and Other Tax Assets (Liabilities)	$	(974,000	)	$	1,187,000