CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 275,934	$ 50,607
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,470	2,190
Noncash lease expense	27,313	25,096
Provision for deferred tax expense	96,669	0
Stock options expense	1,467	1,231
Provision for (recovery of) uncollectible accounts receivable	(535)	1,812
Change in Operating Capital
Accounts payable	(70)	9,427
Accrued and other liabilities	37,974	29,435
Deferred revenue	98,129	161,556
Operating lease obligation	(27,313)	(25,096)
Accounts receivable	30,110	(7,031)
Prepaid expenses and other assets	(7,010)	(13,538)
Net cash provided by operating activities	535,138	235,689
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for property and equipment	(5,847)	(5,047)
Net cash used in investing activities	(5,847)	(5,047)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from exercise of options	609	0
Payment of dividends payable - preferred stock	(168,079)
Net cash used in financing activities	(167,470)	0
NET INCREASE IN CASH AND CASH EQUIVALENTS	361,821	230,642
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	1,407,917	612,005
Cash and Cash Equivalents, at Carrying Value, Ending Balance	1,769,738	842,647
Cash Flow, Noncash Investing and Financing Activities Disclosure
Amortization of increasing dividend rate preferred stock discount	$ 899	$ 2,874