5. Employee Benefit Plan (Tables)

9 Months Ended

Sep. 30, 2016

EmployeeBenefitPlanTablesAbstract

Schedule of Employee Benefit Plan

The following is a summary of net periodic pension costs for the three and nine-month periods ended September 30, 2016 and 2015.

	Nine Months Ended						Three Months Ended
	September 30, 2016			September 30, 2015			September 30, 2016			September 30, 2015
Service cost	$	473,904		$	486,251		$	157,968		$	162,084
Interest cost		339,672			318,208			113,224			102,736
Expected return on plan assets		(640,812	)		(629,114	)		(213,604	)		(209,705	)
Amortization of net obligation at transition		-			-			-			-
Amortization of prior service cost		(11,427	)		(11,427	)		(3,809	)		(3,809	)
Amortization of net (gain) or loss		167,358			135,482			55,786			45,161
Net periodic pension cost	$	328,695		$	289,400		$	109,565		$	96,467