Note 9 - Income Taxes (Tables)
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12 Months Ended |
Dec. 31, 2016 |
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| Notes Tables |
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| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| | | December 31, | | | | 2016 | | 2015 | | Current provision (benefit): | | | | | | | | | | Federal | | $ | 22,800 | | | $ | (208,900 | ) | | State, net of state tax credits | | | 20,900 | | | | (67,800 | ) | | Total current provision (benefit) | | | 43,700 | | | | (276,700 | ) | | | | | | | | | | | | Deferred provision: | | | | | | | | | | Federal | | | 97,400 | | | | 40,800 | | | State | | | 23,300 | | | | - | | | Total deferred provision | | | 120,700 | | | | 40,800 | | | | | | | | | | | | | Total income tax provision (benefit) | | $ | 164,400 | | | $ | (235,900 | ) | |
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| | | December 31, | | | | 2016 | | 2015 | | | | | | | | Deferred revenue | | $ | 1,509,400 | | | $ | 1,988,200 | | | Deferred franchise costs | | | (553,900 | ) | | | (664,000 | ) | | Allowance for doubtful accounts | | | 51,400 | | | | 1,781,000 | | | Accrued expenses | | | 57,400 | | | | 74,900 | | | Goodwill - Component 1 | | | (120,700 | ) | | | - | | | Goodwill - Component 2 | | | 86,800 | | | | 87,000 | | | Restricted stock compensation | | | (30,800 | ) | | | (44,100 | ) | | Nonqualified stock options | | | 182,100 | | | | 109,600 | | | Deferred rent | | | 629,600 | | | | 209,700 | | | Lease abandonment | | | 108,900 | | | | - | | | Net operating loss carryforwards | | | 8,924,800 | | | | 1,849,100 | | | Tax credits | | | 14,000 | | | | 14,200 | | | Charitable contribution carryover | | | 6,500 | | | | 1,300 | | | Asset basis difference related to property and equipment | | | 630,900 | | | | 167,500 | | | | | | 11,496,400 | | | | 5,574,400 | | | Less valuation allowance | | | (11,617,100 | ) | | | (5,574,400 | ) | | Net non-current deferred tax liability | | $ | (120,700 | ) | | $ | - | | |
| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| | | For the Years Ended December 31, | | | | 2016 | | 2015 | | | | Amount | | Percent | | Amount | | Percent | | Expected federal tax expense (benefit) | | $ | (5,106,100 | ) | | | (34.00 | )% | | $ | (3,071,300 | ) | | | (34.00 | )% | | State tax provision, net of federal benefit | | | (735,500 | ) | | | (4.90 | ) | | | (387,500 | ) | | | (4.29 | ) | | Effect of increase in valuation allowance | | | 6,042,900 | | | | 40.24 | | | | 3,519,800 | | | | 38.97 | | | Permanent differences | | | 108,800 | | | | 0.72 | | | | (58,800 | ) | | | (0.65 | ) | | Uncertain tax positions | | | - | | | | - | | | | (46,500 | ) | | | (0.51 | ) | | Effect of changed state rates for deferred | | | - | | | | - | | | | (80,100 | ) | | | (0.89 | ) | | Other, net | | | (145,700 | ) | | | (0.97 | ) | | | (111,500 | ) | | | (1.23 | ) | | Provision (Benefit) | | $ | 164,400 | | | | 1.09 | % | | $ | (235,900 | ) | | | (2.60 | )% | |
| Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
| | | 2016 | | 2015 | | | | Tax | | Interest/
penalties | | Tax | | Interest/
penalties | | Unrecognized tax benefit - January 1 | | $ | 32,600 | | | $ | 33,000 | | | $ | 91,700 | | | $ | 30,000 | | | Gross increases - tax positions in prior period | | | - | | | | - | | | | - | | | | 3,000 | | | Gross decreases - tax positions in prior period | | | (19,400 | ) | | | (6,200 | ) | | | (59,100 | ) | | | - | | | Unrecognized tax benefit - December 31 | | $ | 13,200 | | | $ | 26,800 | | | $ | 32,600 | | | $ | 33,000 | | |