Stock Options and Award Programs (Tables)

12 Months Ended

Dec. 31, 2023

Stock Options and Award Programs

Schedule of assumptions

	YEARS ENDED
	DECEMBER 31,
	2023		2022
Stock options granted		288,570		--
Expected dividend yield		--		--
Expected volatility		61.6% - 62.2%		--
Risk-free interest rate		4.1%		--
Term		4 years		--

Schedule of non qualified stock option awards

	2023				2022
			Weighted				Weighted
			Average				Average
			Grant Date				Grant Date
NON-VESTED OPTIONS	Shares		Fair Value		Shares		Fair Value
Non-vested balances, January 1,		-		-		25,000	$	3.98
Granted (+)		288,570	$	0.91		-		-
Expired (-)		-		-		25,000	$	3.98
Vested/Excercised (-)		-		-		-		-
Non-vested balances, December 31,		288,570	$	0.91		-		-

	2023				2022
			Weighted				Weighted
			Average				Average
OUTSTANDING AND EXERCISABLE OPTIONS	Shares		Exercise Price		Shares		Exercise Price
Awards outstanding, January 1,		7,500	$	4.90		140,000	$	5.79
Granted (+)		288,570	$	2.04		-		-
Cancelled (-)		-		-		5,000	$	4.40
Expired (-)		7,500	$	4.90		127,500	$	5.89
Awards outstanding, December 31,		288,570	$	2.04		7,500	$	4.90
Awards vested and expected to vest,
December 31,		285,923	$	2.04		7,500	$	4.90
Awards outstanding and exercisable,
December 31,		-		-		7,500	$	4.90

Schedule of weighted-average remaining contractual life and the aggregate intrinsic value

					Outstanding
			Expected to		and
	Outstanding		Vest		Exercisable
Weighted-average remaining contractual life (in years)		4.73		4.73		0.00
Aggregate intrinsic value	$	79,485	$	78,756	$	-

Schedule of restricted stock awards

	2023		2022
VESTED AND NON-VESTED AWARDS
Non-vested awards outstanding, January 1,		188,903		121,316
Granted (+)		628,572		163,903
Cancelled (-)		31,746		5,000
Vested (-)		169,737		91,316
Non-vested awards outstanding, December 31,		615,992		188,903
Weighted-average remaining contractual life (in years)		0.3		0.7
Unamortized RSA compensation expense	$	483,416	$	28,440
Aggregate intrinsic value of RSAs non-vested, December 31	$	1,429,101	$	343,822
Aggregate intrinsic value of RSAs vested, December 31	$	326,628	$	346,694

Schedule of share-based compensation expense

	YEAR ENDED DECEMBER 31, 2023						YEAR ENDED DECEMBER 31, 2022
	Shared-Based Compensation Expense						Shared-Based Compensation Expense
	Employees		Directors		Total		Employees		Directors		Total
Restricted share-based compensation expense	$	641,730	$	272,464	$	914,194	$	265,704	$	262,878	$	528,582
Non-qualified option share-based compensation expense		46,797		-		46,797		-		-		-
Total share-based compensation before taxes	$	688,527	$	272,464	$	960,991	$	265,704	$	262,878	$	528,582