Stock Options and Award Programs (Tables)

12 Months Ended

Dec. 31, 2024

Stock Options and Award Programs

Schedule of assumptions

	YEARS ENDED
	DECEMBER 31,
	2024		2023
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

	2024				2023
			Weighted				Weighted
			Average				Average
			Grant Date				Grant Date
NON-VESTED OPTIONS	Shares		Fair Value		Shares		Fair Value
Non-vested balances, January 1,		288,570	$	0.91		-		-
Granted (+)		-		-		288,570	$	0.91
Expired (-)		-		-		-		-
Vested/Excercised (-)		-		-		-		-
Non-vested balances, December 31,		288,570	$	0.91		288,570	$	0.91

	2024				2023
			Weighted				Weighted
			Average				Average
OUTSTANDING AND EXERCISABLE OPTIONS	Shares		Exercise Price		Shares		Exercise Price
Awards outstanding, January 1,		288,570	$	2.04		7,500	$	4.90
Granted (+)		-		-		288,570	$	2.04
Cancelled (-)		-		-		-		-
Expired (-)		-		-		7,500	$	4.90
Awards outstanding, December 31,		288,570	$	2.04		288,570	$	2.04
Awards vested and expected to vest,
December 31,		285,923	$	2.04		285,923	$	2.04
Awards outstanding and exercisable,
December 31,		-		-		-		-

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)		3.73		3.73		-
Aggregate intrinsic value	$	806,681	$	799,282	$	-

Schedule of restricted stock awards

	2024		2023
VESTED AND NON-VESTED AWARDS
Non-vested awards outstanding, January 1,		615,992		188,903
Granted (+)		399,496		628,572
Cancelled (-)		-		31,746
Vested (-)		692,468		169,737
Non-vested awards outstanding, December 31,		323,020		615,992
Weighted-average remaining contractual life (in years)		1.1		0.3
Unamortized RSA compensation expense	$	558,518	$	483,416
Aggregate intrinsic value of RSAs non-vested, December 31	$	1,563,417	$	1,429,101
Aggregate intrinsic value of RSAs vested, December 31	$	1,833,635	$	326,628

Schedule of share-based compensation expense

	YEAR ENDED DECEMBER 31, 2024						YEAR ENDED DECEMBER 31, 2023
	Shared-Based Compensation Expense						Shared-Based Compensation Expense
	Employees		Directors		Total		Employees		Directors		Total
Restricted share-based compensation expense	$	852,168	$	244,894	$	1,097,062	$	641,730	$	272,464	$	914,194
Non-qualified option share-based compensation expense		114,185		-		114,185		46,797		-		46,797
Total share-based compensation before taxes	$	966,353	$	244,894	$	1,211,247	$	688,527	$	272,464	$	960,991