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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The income tax provision consists of the following:
 
 
 
2013
 
2012
 
2011
 
Current –
 
 
 
 
 
 
 
 
 
 
Federal
 
$
1,499,400
 
$
1,196,926
 
$
1,450,941
 
State
 
 
77,344
 
 
323,302
 
 
458,719
 
 
 
 
1,576,744
 
 
1,520,228
 
 
1,909,660
 
Deferred –
 
 
 
 
 
 
 
 
 
 
Federal
 
 
406,116
 
 
346,974
 
 
370,710
 
State
 
 
10,568
 
 
90,746
 
 
36,143
 
 
 
 
416,684
 
 
437,720
 
 
406,853
 
Income Tax Provision
 
$
1,993,428
 
$
1,957,948
 
$
2,316,513
 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
A reconciliation of the effective rate with the federal statutory rate is as follows:
 
 
 
2013
 
 
2012
 
 
2011
 
Federal statutory rate
 
34.0
%
 
34.0
%
 
34.0
%
State income taxes, net of federal benefit
 
1.1
%
 
5.5
%
 
5.6
%
Permanent differences
 
-0.7
%
 
0.1
%
 
0.1
%
Stock based compensation
 
0.0
%
 
0.0
%
 
0.2
%
Effective tax rate
 
34.4
%
 
39.6
%
 
39.9
%
Schedule Of Deferred Tax Assets [Table Text Block]
The components of the net deferred tax assets included in the accompanying balance sheets are as follows at December 31:
 
 
 
2013
 
2012
 
Deferred tax assets:
 
 
 
 
 
 
 
Stock-based compensation
 
$
160,850
 
$
162,792
 
Allowance for doubtful accounts
 
 
48,578
 
 
47,959
 
Accrued expenses
 
 
83,367
 
 
55,401
 
 
 
$
292,795
 
$
266,152
 
 
 
 
 
 
 
 
 
Deferred tax liabilities:
 
 
 
 
 
 
 
Prepaid expenses
 
 
 
$
(56,275)
 
Excess of tax over book depreciation and amortization
 
 
(1,314,221)
 
 
(814,619)
 
 
 
 
(1,314,221)
 
 
(870,894)
 
Net deferred tax liabilities
 
$
(1,021,426)
 
$
(604,742)
 
Schedule Of Deferred Tax Liabilities [Table Text Block]
These amounts are shown on the balance sheets as follows:
 
Deferred tax asset short-term
 
$
292,795
 
$
209,877
 
Deferred tax liability long-term
 
 
(1,314,221)
 
 
(814,619)
 
Net deferred tax liabilities
 
$
(1,021,426)
 
$
(604,742)