Note 11 - Income Taxes (Tables)
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12 Months Ended |
Dec. 31, 2018 |
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| Notes Tables |
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| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| | | December 31, | | | | 2018 | | 2017 | | Current provision (benefit): | | | | | | | | | | Federal | | $ | – | | | $ | – | | | State, net of state tax credits | | | 39,300 | | | | 20,100 | | | Total current provision (benefit) | | | 39,300 | | | | 20,100 | | | | | | | | | | | | | Deferred provision (benefit): | | | | | | | | | | Federal | | | (90,000 | ) | | | 13,800 | | | State | | | 12,900 | | | | 2,000 | | | Total deferred provision (benefit) | | | (77,100 | ) | | | 15,800 | | | | | | | | | | | | | Total income tax provision (benefit) | | $ | (37,800 | ) | | $ | 35,900 | | |
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| | | December 31, | | | | 2018 | | 2017 | | | | | | | | Deferred revenue | | $ | 2,632,400 | | | $ | 756,900 | | | Deferred franchise costs | | | (574,100 | ) | | | (281,000 | ) | | Accrued expenses | | | 361,100 | | | | 45,300 | | | Goodwill - Component 1 | | | (194,700 | ) | | | (136,500 | ) | | Goodwill - Component 2 | | | 52,500 | | | | 55,500 | | | Restricted stock compensation | | | (30,800 | ) | | | (17,900 | ) | | Nonqualified stock options | | | 184,400 | | | | 152,900 | | | Deferred rent | | | 237,900 | | | | 257,100 | | | Lease Abandonment | | | 96,500 | | | | 80,600 | | | Net operating loss carryforwards | | | 6,175,600 | | | | 7,061,300 | | | Tax credits | | | 14,000 | | | | 14,000 | | | Charitable contribution carryover | | | 15,500 | | | | 5,200 | | | Asset basis difference related to property and equipment | | | 458,600 | | | | 377,800 | | | Intangibles | | | 435,900 | | | | 368,100 | | | | | | 9,864,800 | | | | 8,739,300 | | | Less valuation allowance | | | (9,941,500 | ) | | | (8,875,800 | ) | | Net non-current deferred tax liability | | $ | (76,700 | ) | | $ | (136,500 | ) | |
| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| | | For the Years Ended December 31, | | | | 2018 | | 2017 | | | | Amount | | Percent | | Amount | | Percent | | Expected federal tax expense (benefit) | | $ | 45,200 | | | | -21.0 | % | | $ | (1,100,000 | ) | | | -34.0 | % | | State tax provision, net of federal benefit | | | (57,000 | ) | | | 26.5 | % | | | (140,200 | ) | | | -4.3 | % | | Effect of increase in valuation allowance | | | 22,600 | | | | -10.5 | % | | | (2,741,300 | ) | | | -84.7 | % | | Other permanent differences | | | 13,200 | | | | -6.1 | % | | | 16,700 | | | | 0.5 | % | | Stock compensation | | | (40,800 | ) | | | 18.9 | % | | | (131,879 | ) | | | -4.1 | % | | Impact of enacted tax reform | | | – | | | | 0.0 | % | | | 3,946,100 | | | | 122.0 | % | | State deferred tax true up | | | – | | | | 0.0 | % | | | 185,000 | | | | 5.7 | % | | Bargain purchase gain | | | (16,100 | ) | | | 7.5 | % | | | – | | | | 0.0 | % | | Return to provision adjustments | | | (4,900 | ) | | | 2.2 | % | | | – | | | | 0.0 | % | | Other, net | | | – | | | | 0.0 | % | | | 1,500 | | | | 0.0 | % | | Provision (benefit) | | $ | (37,800 | ) | | | 17.5 | % | | $ | 35,900 | | | | 1.1 | % | |
| Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
| | | 2018 | | 2017 | | | | Tax | | Interest/
penalties | | Tax | | Interest/
penalties | | Unrecognized tax benefit - January 1 | | $ | – | | | $ | – | | | $ | 13,200 | | | $ | 26,800 | | | Gross decreases - tax positions in prior period | | | – | | | | – | | | | (13,200 | ) | | | (26,800 | ) | | Unrecognized tax benefit - December 31 | | $ | – | | | $ | – | | | $ | – | | | $ | – | | |