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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:    
Net income $ 1,360,238 $ 3,363,704
Adjustments to reconcile net income to net cash provided by operating activities:    
Gain on forgiveness of bank loan 0 (1,561,500)
Amortization of bond discount (27,131) 0
Deferred income taxes (75,239) 74,373
Depreciation and amortization 382,342 296,299
Operating lease 18,166 26,055
Stock-based compensation 80,433 63,709
Changes in operating assets and liabilities:    
Accounts receivable, net (697,023) (245,793)
Other current assets (75,230) 7,923
Other assets (76,757) (1,821)
Unexpired subscription revenue 496,063 (196,603)
Accounts payable (112,453) 228,219
Accrued expenses 471,086 (77,196)
Net cash provided by operating activities 1,744,495 1,977,369
Cash flows from investing activities:    
Sale of available-for-sale securities - municipal bonds 0 458,237
Purchase of held-to-maturity securities - treasury bills (4,001,434) 0
Purchase of property and equipment (257,954) (356,817)
Net cash (used in) provided by investing activities (4,259,388) 101,420
Net (decrease) increase in cash and cash equivalents (2,514,893) 2,078,789
Cash and cash equivalents at beginning of year 12,381,521 10,302,732
Cash and cash equivalents at end of year 9,866,628 12,381,521
Cash paid, net during the year for:    
Income taxes $ 395,000 $ 356,000