INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

INCOME TAXES

Schedule Of Components Of Income Tax Expense (benefit)

	December 31,
	2021			2020
Deferred:
Federal	$	(277,000	)	$	39,000
State		(47,000	)		(10,000	)
		(324,000	)		29,000
Change in valuation allowance		324,000			(29,000	)
	$	0		$	0

Schedule Of Deferred Tax Assets And Liabilities

	December 31,
	2021			2020
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	1,956,000		$	1,550,000
Defined benefit pension liability		0			60,000
Operating Lease ROU		(10,000	)		(30,000	)
Operating Lease Liability		10,000			30,000
Deferred Revenue		0			11,000
Property and Equipment		(14,000	)		0
Reserves and accrued expenses payable		296,000			293,000
Gross deferred tax asset		2,238,000			1,914,000
Deferred tax asset valuation allowance		(2,238,000	)		(1,914,000	)
Net deferred tax asset	$	0		$	0

Schedule Of Effective Income Tax Rate Reconciliation

	December 31,
	2021			2020
Statutory U.S. federal tax rate		21.0	%		21.0	%
Change in valuation allowance		(20.7	)		(4.2	)
Net operating loss carryforward expiration		(5.9	)		13.4
State taxes		3.0			(1.5	)
Expired stock-based compensation		1.1			1.0
Forgiveness of PPP Loan		1.6			(29.9	)
Other permanent non-deductible items		(0.1	)		0.2
Effective income tax rate		0.0	%		0.0	%