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Note 10 - Income Taxes - Summary of Differences Between the Effective Income Tax Rate Reflected in Benefit (Provision) for Income Taxes Amount (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Dec. 31, 2019
Dec. 31, 2018
Tax benefit (expense) at Federal statutory rate         $ 1,582,000 $ 894,000
Effect of State taxes         265,000 185,000
Effect of tax rate change         (102,000)
Tax credits         1,217,000 676,000
Nondeductible expenses         (317,000) (180,000)
Valuation allowance – deferred tax assets         (2,645,000) (1,575,000)
Total tax benefit (provision) $ 0 $ 0