CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 199,061	$ 275,934
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,554	2,470
Noncash lease expense	29,728	27,313
Provision for deferred tax expense	38,359	96,669
Stock options expense	3,219	1,467
Provision for uncollectible accounts receivable	(974)	(535)
Changes in operating assets and liabilities
Accounts payable	(3,093)	(70)
Accrued and other liabilities	15,097	37,974
Deferred revenue	96,896	98,129
Operating lease liability	(29,728)	(27,313)
Accounts receivable	30,492	30,110
Prepaid expenses and other assets	(20,398)	(7,010)
Net cash provided by operating activities	361,213	535,138
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for property and equipment	(1,043)	(5,847)
Net cash used in investing activities	(1,043)	(5,847)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from exercise of options	0	609
Payment of dividends payable - preferred stock	(51,143)	(168,079)
Net cash used in financing activities	(51,143)	(167,470)
NET INCREASE IN CASH AND CASH EQUIVALENTS	309,027	361,821
Cash and cash equivalents at beginning of period	2,655,112	1,407,917
Cash and cash equivalents at end of period	2,964,139	1,769,738
NON-CASH INVESTING AND FINANCING ACTIVITIES
Amortization of increasing dividend rate preferred stock discount	$ 899	$ 899