Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Provision for income taxes is as follows for the years ended:

	DECEMBER 31
	2012			2011
Current provision (benefit)
Federal	$	-		$	(20,269	)
State		(17,863	)		30,272
Total		(17,863	)		10,003
Deferred provision (benefit)
Federal		(33,748	)		(167,327	)
State		(48,075	)		(41,722	)
Total		(81,823	)		(209,049	)
Income tax provision (benefit)	$	(99,686	)	$	(199,046	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The provision (benefit) for income taxes results in effective rates, which differs from the federal and state statutory rate as follows for the years ended:

	DECEMBER 31
	2012			2011
Statutory federal income tax rate		34.0	%		34.0	%
State income tax rate (net of federal benefit)		3.1	%		75.6	%
Non-deductible expenses		3.1	%		-38.3	%
Change in valuation allowance		-3.9	%		-108.9	%
Expiration of net operating losses		0.0	%		122.0	%
Adjustments to state net operating losses		-7.8	%		-213.8	%
Adjustments to prior year deferred tax assets		3.5	%		-232.7	%
Change in fair value of contingent consideration		-44.5	%		0.0	%
Return to accrual difference true-ups		-0.1	%		-48.9	%
Other		0.0	%		-11.7	%
Combined effective tax rate		-12.6	%		-422.7	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The deferred tax assets (liabilities) consisted of the following:

	DECEMBER 31
	2012			2011
Deferred tax assets:
Net operating loss carryforwards	$	4,818,357		$	4,430,285
Alternative  minimum tax credit		45,650			73,241
Share-based compensation		509,043			579,352
Advanced payments		-			18,738
Intangibles		195,535			136,538
Depreciation		54,222			-
Other assets		156,617			143,176
Total deferred tax assets		5,779,424			5,381,330
Less: valuation allowance		(849,654	)		(880,384	)
Total deferred tax assets, net		4,929,770			4,500,946
Deferred tax liabilities:
Goodwill amortization		1,106,326			748,291
Capitalized software costs		3,066			14,100
Total deferred tax liabilities		1,109,392			762,391
Net deferred tax asset (liability)	$	3,820,378		$	3,738,555

Summary of Valuation Allowance [Table Text Block]

Changes in the valuation allowance for the years ended were as follows:

	DECEMBER 31
	2012			2011
Beginning balance	$	(880,384	)	$	(931,666	)
Decreases (Increases)		30,730			51,282
Ending balance	$	(849,654	)	$	(880,384	)