Note 9 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2025		2024
Federal	$	213,000	$	370,000
State		42,000	$	49,500
Current Tax Expense		255,000		419,500
Federal		189,000		104,000
State		18,000		9,000
Deferred tax		207,000		113,000
Total income tax expense	$	462,000	$	532,500

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2025						2024
	Amount			Percent			Amount		Percent
Expected federal tax	$	439,000			21.0	%	$	443,000		21.0	%
Permanent differences		27,000			1.3	%		7,000		0.3	%
State income tax, net of federal tax benefit (1)		41,000			2.0	%		37,000		1.8	%
Foreign tax credit		0			0.0	%		0		0.0	%
Benefit valuation allowance		0			0.0	%		0		0.0	%
Research and Development tax credit		(65,000	)		(3.1	)%		21,000		1.0	%
Other		20,000			1.0	%		24,500		1.2	%
Total	$	462,000			22.2	%	$	532,500		25.3	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2025			2024
Current:
Accounts payable and accrued expenses	$	37,000		$	31,000
Accounts receivable, net		(757,000	)		(792,000	)
Inventory obsolescence		2,000			2,000
Prepaid expenses		(88,000	)		(110,000	)
Operating lease liability		16,000			10,000
Customer deposits		26,000			198,000
Net current		(764,000	)		(661,000	)
Long-term:
NOL - State		4,000			4,000
Foreign tax credit		14,000			15,000
R&D tax credit		48,000			41,000
Book - Tax depreciation		(33,000	)		(34,000	)
Section 174 capitalization		0			105,000
Stock compensation		57,000			63,000
Investment impairment		13,000			13,000
Net long-term		103,000			207,000
Net deferred tax liability	$	(661,000	)	$	(454,000	)

Schedule of Income Taxes Paid [Table Text Block]

	2025		2024
Federal	$	315,000	$	557,000
Iowa		24,000		0
State (other)		34,008		77,882
Total cash paid for income taxes	$	373,008	$	634,882