Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Components of income tax expense (benefit)

	2012			2011
Current:
Federal	$	-		$	-
State		800			800
Deferred benefit		(2,200,000	)		(2,300,000	)
Change in valuation allowance		2,200,000			2,300,000
Income tax expense	$	800		$	800

Components of deferred tax assets imited to Company’s net operating loss carryforwards

	2012			2011
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	14,750,000		$	12,550,000
Deferred tax assets, net		14,750,000			12,550,000
Valuation allowance		(14,750,000	)		(12,550,000	)
Net deferred tax assets	$	-		$	-

Differences between benefit from income taxes and income taxes statutory federal income tax rate

	2012						2011
	Amount			Rate			Amount			Rate
Tax expense (benefit) at federal statutory rate	$	(1,959,000	)		-34.0	%	$	(2,017,000	)		-34.0	%
State taxes, net of federal benefit		(336,000	)		-5.8	%		(361,200	)		-6.1	%
Other		95,800			1.6	%		79,000			1.4	%
Net operating loss carryforward		2,200,000			38.2	%		2,300,000			38.7	%
Tax expense at actual rate	$	800			0.0	%	$	800			0.0	%