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BALANCE SHEETS - USD ($)
Sep. 30, 2022
Dec. 31, 2021
Current assets:    
Cash $ 6,584 $ 99,432
Accounts receivable, net of allowances of $14,710 and $9,710, as of September 30, 2022 and December 31, 2021, respectively 585,825 727,297
Prepaid expenses and other current assets 177,475 218,821
Total current assets 769,884 1,045,550
Right of Use Asset Operating Lease, net 664,980 41,490
Property and equipment, net 25,436 41,138
Software, net 422,882 417,650
Deposits 10,144 6,937
Total assets 1,893,326 1,552,765
Current liabilities:    
Accounts payable 1,293,870 536,863
Accrued payroll 346,658 425,839
Accrued interest payable 955,107 594,241
Accrued retirement 283,767 275,422
Deferred revenue 514,327 497,734
Accrued expenses other and other current liabilities 229,455 167,310
Operating lease liability - Short-term 74,911 42,347
Current maturities of long-term obligations 765,000 765,000
Current maturities of long-term obligations - related parties 295,000 190,000
Notes payable, net 1,247,617 383,824
Notes payable - related parties 229,000 229,000
Total current liabilities 6,234,712 4,107,580
Notes payable:    
Other 458,713 458,309
Related parties 974,664 1,084,765
Operating lease liability - Long-term 592,521 0
Total liabilities 8,260,610 5,650,654
Stockholders' deficiency:    
Common stock, $.001 par value, 60,000,000 shares authorized; 453,263 and 436,125 as of September 30, 2022 and December 31, 2021, respectively, issued and outstanding. 453 436
Additional paid-in capital 31,888,350 31,369,036
Accumulated deficit (38,256,087) (35,467,361)
Total stockholders' deficiency (6,367,284) (4,097,889)
Total liabilities and stockholders' deficiency $ 1,893,326 $ 1,552,765