CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 148,654	$ 199,061
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	4,410	2,554
Noncash lease expense	32,356	29,728
Provision for deferred tax expense	0	38,359
Stock options expense	2,055	3,219
Provision for uncollectible accounts receivable	250	(974)
Changes in operating assets and liabilities
Accounts receivable	275	30,492
Prepaid expenses and other assets	(9,464)	(20,398)
Accounts payable	1,365	(3,093)
Accrued and other liabilities	21,798	15,097
Deferred revenue	86,556	96,896
Operating lease liability	(32,356)	(29,728)
Net cash provided by operating activities	255,899	361,213
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for property and equipment	0	(1,043)
Net cash used in investing activities	0	(1,043)
CASH FLOWS FROM FINANCING ACTIVITIES
Payment of dividends payable - preferred stock	(61,826)	(51,143)
Payment of dividends payable –common stock	(63,339)	0
Net cash used in financing activities	(125,165)	(51,143)
NET INCREASE IN CASH AND CASH EQUIVALENTS	130,734	309,027
Cash and cash equivalents at beginning of period	2,753,551	2,655,112
Cash and cash equivalents at end of period	2,884,285	2,964,139
NON-CASH INVESTING AND FINANCING ACTIVITIES
Amortization of increasing dividend rate preferred stock discount	$ 0	$ 899