CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 548,022	$ 192,232
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	5,113	4,399
Noncash lease expense	55,212	50,728
Provision for deferred tax expense	191,989	0
Stock options expense	2,934	23,442
Provision for (recovery of) uncollectible accounts receivable	4	2,523
Common stock issued for prior preferred stock repurchase charged to expense	0	3,280
Change in Operating Capital
Accounts payable	(197)	174
Accrued and other liabilities	28,257	(39,309)
Deferred revenue	95,279	214,498
Operating lease obligation	(55,212)	(50,728)
Accounts receivable	2,597	(7,179)
Prepaid expenses and other assets	(11,736)	(31,760)
Net cash provided by operating activities	862,262	362,300
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for property and equipment	(5,847)	(5,047)
Net cash used in investing activities	(5,847)	(5,047)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from exercise of options	609	0
Payments for repurchase of preferred stock	0	(178,400)
Payment of dividends payable - preferred stock	(168,079)	0
Net cash used in financing activities	(167,470)	(178,400)
NET INCREASE IN CASH AND CASH EQUIVALENTS	688,945	178,853
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	1,407,917	612,005
Cash and Cash Equivalents, at Carrying Value, Ending Balance	2,096,862	790,858
Cash Flow, Noncash Investing and Financing Activities Disclosure
Repurchased preferred stock assigned to settle related party liability	0	53,825
Common stock issued in connection with repurchase of preferred stock	0	19,624
Amortization of increasing dividend rate preferred stock discount	$ 1,798	$ 3,595