Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of income tax provision (benefit)

	2019			2018
Current tax expense	$	189,000		$	214,000
Deferred tax (benefit)		(12,000	)		39,000
Total income tax expense	$	177,000		$	253,000

Schedule of Effective Income Tax Rate Reconciliation

	2019						2018
	Amount			Percent			Amount			Percent
Expected federal tax	$	208,500			21.0	%	$	161,300			21.0	%
Permanent differences		(1,700	)		(0.2	%)		9,100			1.2	%
State income tax, net of federal tax benefit		22,200			2.2	%		30,900			4.0	%
Foreign tax credit		0			0.0	%		(3,100	)		(0.4	%)
Research and Development tax credit		(29,000	)		(2.9	%)		0			0.0	%
Other		(23,000	)		(2.3	%)		54,800			7.1	%
Total	$	177,000			17.8	%	$	253,000			32.9	%

Schedule of deferred tax assets and liabilities

	2019			2018
Current deferred tax asset (liabilities):
Accounts payable and accrued expenses	$	73,000		$	82,000
Accounts receivable		(1,156,000	)		(1,026,000	)
Allowance for doubtful accounts		43,000			46,000
Prepaid expenses		(88,000	)		(75,000	)
Deferred revenue		551,000			376,000
Net current deferred tax liability		(577,000	)		(597,000	)
Long-term deferred tax asset (liabilities):
NOL - federal		-			-
NOL - State		7,000			4,000
Foreign tax credit		40,000			38,000
Book - Tax depreciation		(13,000	)		0
Net long-term deferred tax asset		34,000			42,000
Net deferred tax liability	$	(543,000	)	$	(555,000	)