Note 7 - Income Taxes (Details) - Net Deferred Taxes - USD ($) |
Jun. 30, 2015 |
Dec. 31, 2014 |
Dec. 31, 2013 |
|---|---|---|---|
| Current deferred tax asset: | |||
| Deferred revenue | $ 776,100 | $ 1,064,000 | |
| Deferred franchise costs | (253,900) | (362,800) | |
| Allowance for doubtful accounts | 30,800 | ||
| Accrued expenses | 197,300 | ||
| Restricted stock compensation | (60,700) | ||
| Deferred rent | 35,500 | ||
| Charitable contribution carryover | 400 | ||
| 725,500 | 701,200 | ||
| Less valuation allowance | (516,700) | ||
| Net current deferred tax asset | $ 208,800 | 208,800 | 701,200 |
| Non-current deferred tax asset: | |||
| Deferred revenue | 2,223,200 | 1,825,700 | |
| Deferred franchise costs | (679,000) | (469,100) | |
| Restricted stock compensation | (170,600) | ||
| Deferred rent | 171,500 | ||
| Net operating loss carryforwards | 38,200 | ||
| Asset basis difference related to property and equipment | (45,400) | (90,900) | |
| 1,537,900 | 1,265,700 | ||
| Less valuation allowance | $ (1,537,900) | ||
| Net non-current deferred tax asset | $ 1,265,700 |
| X | ||||||||||
- Definition Represents the asset basis difference in Property and Equipment for deferred tax assets. No definition available.
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Represents the deferred rent in the deferred tax assets current. No definition available.
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| X | ||||||||||
- Definition Represents the deferred tax asset, deferred rent Non-current. No definition available.
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| X | ||||||||||
- Definition Represents the deferred tax asset net operating loss carryforward noncurrent. No definition available.
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| X | ||||||||||
- Definition Represents the current deferred tax asset of restricted stock compensation. No definition available.
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| X | ||||||||||
- Definition Represents the noncurrent deferred tax asset of restricted stock compensation. No definition available.
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| X | ||||||||||
- Definition Represents the accrued expenses of the deferred tax assets current portion. No definition available.
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| X | ||||||||||
- Definition Represents the current portion of the allowance for doubtful account in the deferred tax assets. No definition available.
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| X | ||||||||||
- Definition Represents the deferred tax assets current for charitable contributions carryover. No definition available.
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| X | ||||||||||
- Definition Represents the franchise costs in the deferred tax assets, current. No definition available.
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| X | ||||||||||
- Definition Represents the deferred tax assets for franchise costs noncurrent. No definition available.
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| X | ||||||||||
- Definition Represents the deferred revenue of the deferred tax assets current. No definition available.
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| X | ||||||||||
- Definition Represents the deferred revenue of deferred tax assets non current. No definition available.
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
- Definition Amount of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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