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Note 9 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income tax (benefit) at 21% $ (99,772) $ (1,134,200)
Change in valuation allowance (1,361,228) (581,000)
Permanent and other differences 1,461,000 1,715,200
Effective Income Tax Rate Reconciliation, Federal Income Tax (Benefit) Adjustments, Amount 0 0
State taxes 292,524 280,000
Expense for income taxes $ 292,524 $ 280,000