Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

	2023			2022
Current income tax (benefit) expense
Federal	$	(3,101	)	$	2,533
State & Local		3,450			7,566
		349			10,099
Deferred income tax (benefit) expense
Federal		(25,650	)		795,001
State & Local		(17,284	)		7,357
		(42,934	)		802,358
Income tax (benefit) expense	$	(42,585	)	$	812,457

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

	2023			2022
Loss from continuing operations before taxes	$	(1,741,027	)	$	(5,493,471	)
Income tax benefit at federal statutory rate	$	(365,616	)	$	(1,153,629	)
State income tax benefit, net of federal benefit		(247,516	)		13,334
Permanent Differences		(1,782,519	)		155,260
Net Operating Loss ("NOL") expirations		28,617			12,431
Other		31,234			(174,566	)
Change in federal valuation allowance		2,293,215			1,959,627
Income tax (benefit) expense	$	(42,585	)	$	812,457

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

	2023			2022
Deferred tax assets:
Net operating losses	$	2,278,585		$	2,649,902
Capital loss carryforward		2,187,720			-
Stock-based compensation		742,282			743,915
Transaction costs		61,623			-
Accrued vacations		41,287			46,665
Accrued commissions		4,980			17,836
Other		14,008			29,534
Deferred tax assets before valuation allowance		5,330,485			3,487,852
Valuation allowance		(5,102,758	)		(2,793,271	)
Net deferred tax assets		227,727			694,581
Deferred tax liabilities:
Intangible Assets		(243,914	)		(753,702	)
Net deferred tax liabilities	$	(16,187	)	$	(59,121	)