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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Cash flows from operating activities:    
Net loss $ (303,070) $ (688,289)
Adjustments to reconcile net loss to net cash (used) provided by operating activities:    
Stock based compensation 31,301 42,843
Depreciation and amortization 65,875 49,342
Bad debt expense on note receivable 0 110,000
Loss on investment 0 109,000
(Increase) decrease in assets:    
Accounts receivable (313,253) 37,122
Prepaid expenses and other assets (5,799) 12,850
Increase (decrease) in liabilities:    
Accounts payable (72,388) 142,185
Accrued expenses 281,349 196,616
Accrued retirement 6,573 6,316
Net cash (used) provided by operating activities (309,412) 17,985
Cash flows from investing activities:    
Purchases of property and equipment (4,073) (3,812)
Purchase of software 0 (100,000)
Net cash used by investing activities (4,073) (103,812)
Cash flows from financing activities:    
Repayments of notes payable - related parties (5,984) (61,178)
Proceeds from note payable - related parties 400,000 185,000
Repayments of long-term obligations - banks and other (62,161) (26,407)
Net cash provided by financing activities 331,855 97,415
Net increase in cash 18,370 11,588
Cash - beginning of period 13,510 7,768
Cash - end of period 31,880 19,356
Supplemental disclosure:    
Cash paid for - Interest 106,760 110,841
Cash paid for - Income taxes $ 0 $ 0