| ACCOUNTING POLICIES (POLICIES) | 12 Months Ended |
| Oct. 02, 2016 |
| ACCOUNTING POLICIES | |
| Basis of Presentation | Basis of Presentation: The Companys consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (GAAP). The Company believes that the disclosures made are adequate to make the information presented not misleading. The information reflects all adjustments that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods set forth herein. |
| Principles of Consolidation | Principles of Consolidation: The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries (Wild Animal Georgia and Wild Animal Missouri). All material inter-company accounts and transactions have been eliminated in consolidation. |
| Accounting Method | Accounting Method: The Company recognizes income and expenses based on the accrual method of accounting. |
| Estimates and Assumptions | Estimates and Assumptions: Management uses estimates and assumptions in preparing financial statements in accordance with GAAP. 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. |
| Fiscal Year End | Fiscal Year End: The Companys fiscal year-end is the Sunday closest to September 30, and its quarterly close dates are also determined by the Sunday closest to the end of each quarterly reporting period. For the 2016 fiscal year, October 2 was the closest Sunday, and for the 2015 fiscal year, September 27 was the closest Sunday. The 2016 fiscal year was comprised of 53-weeks, while the 2015 fiscal year was comprised of 52-weeks. This fiscal calendar aligns 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. |
| Reclassifications | Reclassifications: Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements. |
| Financial and Concentrations Risk | 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. |
| Trade Accounts Receivable | Trade Accounts Receivable: The theme parks are a payment upfront business; therefore, the Company typically carries little or no accounts receivable. The Company had no accounts receivable as of October 2, 2016 and September 27, 2015, respectively. |
| Inventory | 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. |
| Property and Equipment | 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 three to thirty-nine years. A summary is included below. October 2, 2016 September 27, 2015 Depreciable Lives Land $ 2,507,180 $ 2,507,180 not applicable Ground improvements 824,427 695,987 7-25 years Buildings and structures 2,882,285 2,879,160 10-39 years Animal Shelters/Habitats 1,219,023 1,060,200 10-39 years Park animals 642,769 633,133 5-10 years Equipment - Concession & Related 221,493 216,579 3-15 years Equipment & Vehicles - Yard/Field 512,445 482,244 3-15 years Vehicles - Buses & Rental 186,932 176,267 3-5 years Rides and entertainment 181,867 181,867 5-10 years Furniture and fixtures 60,485 60,485 5-10 years 9,238,906 8,893,102 Less accumulated depreciation (2,806,009) (2,530,312) Property and equipment, net $ 6,432,897 $ 6,362,790 |
| Other Intangible assets | Other Intangible assets: Other intangible assets include loan fees and franchising fees, reported at cost. Loan fees are amortized over the life of the respective loan, currently 20 years for the term loan and seven years for the line-of-credit. See NOTE 4. LONG-TERM DEBT and NOTE 5. LINES OF CREDIT for more information. Franchising fees are amortized over a period of 60 months. |
| Impairment of Long-Lived Assets | 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, then impairment will be recognized in an amount determined by the excess of the carrying amount of the asset over its fair value. |
| Other Current Liabilities | Other Current Liabilities: The following is a breakdown of other current liabilities: October 2, 2016 September 27, 2015 Accrued income taxes $ 45,426 $ 40,131 Accrued property taxes 37,408 41,646 Accrued sales taxes 28,928 26,754 Accrued wages and payroll taxes 23,814 69,979 Deferred revenue 16,532 14,255 Other accrued liabilities 79,284 54,684 Other current liabilities $ 231,392 $ 247,449 |
| Financial Instruments | 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 as of the balance sheet date presented. |
| Revenue Recognition | Revenue Recognition: The Companys major source of income is from theme park admissions. Theme park revenues from admission fees are generally recognized upon receipt of payment at the time of the customers visit to the parks. Theme park revenues from advance online ticket purchases are deferred until the customers visit to the parks. Short-term seasonal passes are sold primarily during the spring and summer seasons, are negligible to our results of operations and are not material. The Company periodically sells surplus animals created from the natural breeding process that occurs within the parks. All animal sales are reported as a separate revenue line item. |
| Advertising and Market Development | Advertising and Market Development: The Company expenses advertising and marketing costs as incurred. |
| Stock Based Compensation | Stock Based Compensation: The Company recognizes compensation costs on a straight-line basis over the requisite service period associated with the grant. 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. Each Director is typically granted 25,000 restricted shares annually, usually toward the end of the calendar year. |
| Income Taxes | Income Taxes: The Company utilizes the asset and liability method of accounting for income taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial reporting basis 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. |
| Basic and Diluted Net Income (Loss) Per Share | 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 | Dividend Policy: The Company has not yet adopted a policy regarding payment of dividends. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements: The Company does not expect recently issued accounting standards or interpretations to have a material impact on the Companys financial position, results of operations, cash flows or financial statement disclosures. |
