Note 4 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2012		2011
Current state tax expense	$	28,675	$	35,325
Deferred federal tax expense (benefit)		(2,000)		38,000
Income tax expense	$	26,675	$	73,325

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2012			2011
Federal statutory rate		34.0	%		34.0	%
State taxes		7.4			9.6
Permanent differences		7.0			7.2
Expiration and utilization of net operating loss carryforwards and reduction of valuation allowance net deferred tax asset		(37.9	)		(20.6	)
Effective tax rate		10.5	%		30.2	%

Summary of Operating Loss Carryforwards [Table Text Block]

Year of Expiration	Available for Federal Tax Purposes
2019		306,757
2021		76,872
2022		40,330
2023		106,651
	$	530,610

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2012			2011
Deferred tax asset:
Fixed assets & Other	$	122,148		$	113,467
Net operating loss carryforwards		180,407			295,653
Research and development credit		4,802			4,802
Valuation allowance		(284,357	)		(392,922	)
Net deferred tax asset	$	23,000		$	21,000