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BALANCE SHEETS (Unaudited) - USD ($)
Sep. 30, 2020
Dec. 31, 2019
Current Assets    
Cash $ 206,704 $ 6,398
Accounts receivable, net of allowances of $12,629 and $17,455, respectively 930,470 432,289
Prepaid expenses and other current assets 103,603 65,285
Total current assets 1,240,777 503,972
Right of use asset - lease, net 139,863 195,441
Property and equipment, net 10,836 5,915
Software, net 322,435 184,676
Deposits 6,937 6,937
Total assets 1,720,848 896,941
Current Liabilities    
Accounts payable 268,792 217,777
Accrued payroll 508,310 218,352
Accrued interest payable 622,950 939,440
Accrued retirement 262,055 254,348
Deferred revenue 340,052 178,824
Accrued expenses - other 83,336 64,207
Operating lease liability - short-term 78,750 74,373
Current maturities of long-term obligations 695,000 950,000
Current maturities of long-term obligations - related parties 529,225 512,935
Notes payable 262,500 332,500
Notes payable - related parties 20,000 58,000
Total current liabilities 3,670,970 3,800,756
Long-term obligations:    
Paycheck Protection Plan loan (Note 5) 957,372 0
Notes payable - other 658,280 486,890
Notes payable - related parties 360,000 394,000
Operating lease liability - long-term 63,050 122,605
Total liabilities 5,709,672 4,804,251
Stockholders' deficiency:    
Common stock, $.001 par value, 60,000,000 shares authorized; 29,061,883 shares issued and outstanding 29,061 29,061
Additional paid-in capital 30,744,394 30,638,173
Accumulated deficit (34,762,279) (34,574,544)
Total stockholders' deficiency (3,988,824) (3,907,310)
Total liabilities and stockholders' deficiency $ 1,720,848 $ 896,941