Note 3 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

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

	2013			2012
Current:
Federal	$	1,011,000		$	1,840,000
State		(228,000	)		781,000
		783,000			2,621,000
Deferred:
Federal		(30,000	)		(223,000	)
State		37,000			(38,000	)
		7,000			(261,000	)
	$	790,000		$	2,360,000

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2013			2012
Statutory federal income tax rate		34.0	%		34.0	%
State franchise taxes (net of federal tax benefit)		5.0			5.8
Effect of state rate change on beginning balance of deferred tax liabilities		(9.4	)		—
Reversal of liability for uncertain tax position		—			(3.6	)
Other, primarily dividends received deduction and domestic production activity deduction		(12.3	)		(6.4	)
Effective tax rate		17.3	%		29.8	%

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

	2013			2012
Deferred tax assets attributable to:
Accrued liabilities, including supplemental Compensation and vacation pay accrual	$	1,083,000		$	1,817,000
Impairment losses on investments		1,778,000			1,135,000
Bad debt reserves not yet deductible		78,000			80,000
Depreciation and amortization		356,000			49,000
Other		41,000			262,000
Total deferred tax assets		3,336,000			3,343,000
Deferred tax liabilities attributable to:
Unrealized gains on investments		(34,610,000	)		(20,898,000	)
Net deferred income taxes	$	(31,274,000	)	$	(17,555,000	)