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CONDENSED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 756,159 $ 822,345
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 218,019 207,053
Stock-based compensation 152,008 105,684
Changes in assets and liabilities:    
Accounts receivable (449,799) (250,996)
Prepaid expenses, other current assets, and income tax receivable (55,710) 322,639
Accounts payable 267,998 84,808
Accrued expenses (1,088,173) (639,936)
Deferred income taxes (58,608) (42,696)
Net cash provided by operating activities (258,106) 608,901
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of equipment and leasehold improvements (1,524,432) (152,510)
Cost of internally developed software (147,192) (180,108)
Other assets (134,447) (43,861)
Net cash used in investing activities (1,806,071) (376,479)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Net proceeds from exercise of stock options 47,564 5,323
Proceeds from long-term debt 1,052,943 0
Cash dividends paid (798,054) (790,865)
Net cash provided by (used in) financing activities 302,453 (785,542)
Net decrease in cash and cash equivalents (1,761,724) (553,120)
Cash and cash equivalents, beginning of period 3,970,512 3,065,785
Cash and cash equivalents, end of period 2,208,788 2,512,665
Supplemental Disclosures of Cash Flow Information:    
Acquisition of equipment through accrued liabiliites $ 1,083,948 $ 0