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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Cash flows from operating activities:    
Net income (loss) $ 35,036 $ (87,000)
Adjustments to reconcile net loss to net cash used by operating activities:    
Stock based compensation 260 0
Depreciation and amortization 5,313 6,488
Allowance for bad debts 0 (4,000)
(Increase) decrease in assets:    
Accounts receivable (104,599) 214,684
Prepaid expenses and other assets (8,955) (9,232)
Increase (decrease) in liabilities:    
Accounts payable (81,007) (356,577)
Accrued expenses 136,305 157,239
Accrued retirement 2,444 2,349
Net cash used by operating activities (15,203) (76,049)
Cash flows from financing activities:    
Proceeds from notes payable - related parties 0 20,000
Repayments of notes payable - related parties (2,010) (670)
Net cash (used) provided by financing activities (2,010) 19,330
Net decrease in cash (17,213) (56,719)
Cash - beginning of period 29,716 73,734
Cash - end of period 12,503 17,015
Supplemental Disclosures of Cash Flow Information:    
Cash payments for interest $ 35,490 $ 28,214