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Stock Options and Award Programs (Tables)
 12 Months Ended
Dec. 31, 2017
Stock Options and Award Programs [Abstract]  
Nonvested Restricted Stock Shares Activity [Table Text Block]
A summary of RSA activity as of and for the years then ended are set forth below:
 
 
 
2017
 
2016
 
NON-VESTED AWARDS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-vested awards outstanding, January 1,
 
 
250,000
 
 
500,000
 
Granted (+)
 
 
300,000
(1)
 
-
 
Cancelled (-)
 
 
150,000
(2)
 
-
 
Vested (-)
 
 
400,000
(2)(3)(4)
 
250,000
(5)
Non-vested awards outstanding, December 31,
 
 
-
 
 
250,000
 
 
 
 
 
 
 
 
 
Weighted-average remaining contractual life (in years)
 
 
-
 
 
1.5
 
 
 
 
 
 
 
 
 
Unamortized RSA compensation expense
 
$
-
 
$
61,700
 
 
 
 
 
 
 
 
 
Aggregate intrinsic value of RSAs non-vested, December 31
 
$
-
 
$
147,500
 
 
 
 
 
 
 
 
 
Aggregate intrinsic value of RSAs vested, December 31
 
$
244,000
 
$
185,000
 
 
(1) During the year ended December 31, 2017, the Company granted 300,000 RSAs to its former Chief Executive Officer that had a grant date fair value of approximately $246,000. The vesting of these RSAs were tied to attainment of certain financial goals as outlined by the Company’s Compensation Committee of the Board of Directors.
 
(2) In connection with the resignation of Mr. Nyweide on June 30, 2017, 150,000 shares immediately vested and the remaining 150,000 were cancelled. As a result of share withholdings to satisfy tax liabilities, the Company issued 102,525 shares of the Company’s common stock to Mr. Nyweide and recognized a non-cash stock based compensation expense of approximately $94,400 in conjunction with this acceleration event. The Company's payment of the tax liability associated with this accelerated vesting was recorded as a cash flow from financing activity on the consolidated statements of cash flows.
 
(3) During the year ended December 31, 2017, 125,000 RSAs vested upon expiration of the employment agreement between Steve L. Komar (the former Chief Executive Officer) and the Company on January 3, 2017. On January 3, 2017, the Company issued 84,186 shares of the Company’s common stock. Mr. Komar received less than 125,000 shares vested because he elected to have 40,812 of such shares withheld in satisfaction of the corresponding tax liability of approximately $46,000. The Company's payment of this tax liability was recorded as a cash flow from financing activity on the consolidated statements of cash flows.
 
(4) In connection with the resignation of Mr. McCubbin on October 31, 2017, 125,000 shares immediately vested. As a result of share withholdings to satisfy tax liabilities, the Company issued 84,750 shares of the Company’s common stock to Mr. McCubbin and recognized a non-cash stock based compensation expense of approximately $1,100 in conjunction with this acceleration event. The Company's payment of the tax liability associated with this accelerated vesting was recorded as a cash flow from financing activity on the consolidated statements of cash flows.
 
(5) During the year ended December 31, 2016, 250,000 RSAs vested upon the Company reporting over $70 million in revenues in its Annual Report on Form 10-K for 2015. On March 15, 2016, the Company issued 209,438 shares of the Company’s common stock in connection with this accelerated vesting event, of which Mr. Komar received 125,000 shares and James T. McCubbin received 84,438 shares. Mr. McCubbin received less than 125,000 shares because he elected to have 40,562 of such shares withheld in satisfaction of the corresponding tax liability of approximately $32,300. The Company's payment of this tax liability was recorded as a cash flow from financing activity on the consolidated statements of cash flows.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
Option pricing model assumptions for NQSO awards granted were valued using the following assumptions for the years then ended as set forth below:
 
 
 
YEAR ENDED DECEMBER 31, 2017
 
YEAR ENDED DECEMBER 31, 2016
 
 
Employees
 
Directors
 
Non-Employees
 
Total
 
Employees
 
Directors
 
Non-Employees
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock options granted
 
3,090,000
 
350,000
 
75,000
 
3,515,000
 
650,000
 
—
 
—
 
650,000
Expected dividend yield
 
0%
 
0%
 
0%
 
0%
 
0%
 
—
 
—
 
0%
Expected volatility
 
68.2%-74.2%
 
69.6% - 70.1%
 
72.5%
 
68.2%-72.5%
 
70%
 
—
 
—
 
70%
Risk-free interest rate
 
1.8% - 2.1%
 
1.7% - 2.0%
 
1.7%
 
1.7%-2.1%
 
1.4%-1.7%
 
—
 
—
 
1.4%-1.7%
Forfeiture rate
 
4.6% - 6.8%
 
4.2% - 5.9%
 
6.6%
 
4.2%-6.8%
 
2.0%-3.0%
 
—
 
—
 
2.0%-3.0%
Expected life
 
5 years
 
7 years
 
3 years
 
3-7 years
 
3-5 years
 
—
 
—
 
3-5 years
 
Schedule of Nonvested Share Activity [Table Text Block]
A summary of NQSO activity as of December 31, 2017 and 2016, and changes during the years then ended are set forth below:
 
 
 
2017
 
2016
 
 
 
 
 
 
Weighted
 
 
 
 
Weighted
 
 
 
 
 
 
Average
 
 
 
 
Average
 
 
 
 
 
 
Grant Date
 
 
 
 
Grant Date
 
NON-VESTED AWARDS
 
Shares
 
Fair Value
 
Shares
 
Fair Value
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-vested balances, January 1,
 
 
920,000
 
$
0.59
 
 
841,672
 
$
0.80
 
Granted (+)
 
 
3,515,000
 
$
0.36
 
 
650,000
 
$
0.40
 
Cancelled (-)
 
 
860,000
 
$
0.68
 
 
25,000
 
$
0.72
 
Vested (-)
 
 
889,996
 
$
0.36
 
 
546,672
 
$
0.69
 
Non-vested balances, December 31,
 
 
2,685,004
 
$
0.35
 
 
920,000
 
$
0.59
 
 
Schedule Of Share-Based Compensation, Stock Options, Activity [Table Text Block]
 
 
2017
 
2016
 
 
 
 
 
 
Weighted
 
 
 
 
Weighted
 
 
 
 
 
 
Average
 
 
 
 
Average
 
OUTSTANDING AND EXERCISABLE AWARDS
 
Shares
 
Exercise Price
 
Shares
 
Exercise Price
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Awards outstanding, January 1,
 
 
2,090,668
 
$
0.86
 
 
1,857,668
 
$
0.91
 
Granted (+)
 
 
3,515,000
 
$
0.59
 
 
650,000
 
$
0.70
 
Cancelled (-)
 
 
1,402,334
 
$
0.97
 
 
417,000
 
$
0.83
 
Exercised (-)
 
 
30,000
 
$
0.57
 
 
-
 
 
-
 
Awards outstanding, December 31,
 
 
4,173,334
 
$
0.60
 
 
2,090,668
 
$
0.86
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Awards vested and expected to vest, December 31,
 
 
3,577,089
 
$
0.60
 
 
1,964,739
 
$
0.87
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Awards outstanding and exercisable, December 31,
 
 
1,488,330
 
$
0.61
 
 
1,170,668
 
$
0.82
 
 
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]
Share-based compensation recognized under ASC 718-10 (including restricted stock awards) represents both stock options based expense and stock grant expense. The Company recognized share-based compensation expense for the years then ended December 31 as set forth below:
 
 
 
YEAR ENDED DECEMBER 31, 2017
 
YEAR ENDED DECEMBER 31, 2016
 
 
 
Employees
 
Directors
 
Non-Employees
 
Total
 
Employees
 
Directors
 
Non-Employees
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Restricted stock compensation expense
 
$
157,857
 
$
-
 
$
-
 
$
157,857
 
$
125,623
 
$
-
 
$
-
 
$
125,623
 
Non-qualified stock compensation expense
 
 
118,964
 
 
103,335
 
 
7,054
 
 
229,353
 
 
185,366
 
 
-
 
 
-
 
 
185,366
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total share-based compensation before taxes
 
$
276,821
 
$
103,335
 
$
7,054
 
$
387,210
 
$
310,989
 
$
-
 
$
-
 
$
310,989