CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 430,765	$ 550,333
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	12,570	11,304
Loss on disposal of assets	0	5,205
Noncash lease expense	99,159	91,106
Provision for deferred tax expense	0	38,359
Stock options expense	6,243	9,041
Provision for uncollectible accounts receivable	1,190	(398)
Changes in operating assets and liabilities
Accounts receivable	(562)	29,308
Prepaid expenses and other assets	9,118	(31,441)
Accounts payable	(3,868)	(1,402)
Accrued and other liabilities	24,524	15,650
Deferred revenue	91,598	121,943
Operating lease liability	(99,159)	(91,106)
Net cash provided by operating activities	571,578	747,902
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for property and equipment	0	(47,889)
Net cash used in investing activities	0	(47,889)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from exercise of options	5,383	26,173
Proceeds from exercise of warrants	0	1,150
Payment of dividends payable - preferred stock	(61,826)	(51,143)
Payment of dividends payable –common stock	(192,506)	(595,006)
Net cash used in financing activities	(248,949)	(618,826)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	322,629	81,187
Cash and cash equivalents at beginning of period	2,753,551	2,655,112
Cash and cash equivalents at end of period	3,076,180	2,736,299
NON-CASH INVESTING AND FINANCING ACTIVITIES
Amortization of increasing dividend rate preferred stock discount	$ 0	$ 2,430