Note 4 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Notes Tables

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

	2014			2013
Current state tax expense	$	17,570		$	1,393
Current federal tax expense		3,000			-
Deferred state tax benefit		(14,000	)		-
Deferred federal tax benefit		(73,000	)		(59,000	)
Income tax expense benefit	$	(66,430	)	$	(57,607	)

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

	2014			2013
Federal statutory rate		34.0	%		34.0	%
State taxes		0.5			(0.5	)
Nondeductible lobbying expenses		3.3			(5.1	)
Other Nondeductible/Nontaxable Items		2.4			(3.2	)
Change in federal valuation allowance asset		(54.4	)		2.9
Effective tax rate		(14.2	)%		28.1	%

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

	2014		2013
Deferred tax asset:
Fixed assets and other	$	95,593	$	108,137
Net operating loss carryforwards		58,043		252,878
Research and development & AMT credit		15,364		12,041
Valuation allowance		-		(291,056	)
Net deferred tax asset	$	169,000	$	82,000