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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERTING ACTIVITIES    
Net income $ 532,139 $ 672,236
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization 16,597 15,741
Loss on disposal of assets 0 5,205
Noncash lease expense 133,637 122,784
Deferred tax expense 0 38,359
Stock options and warrants expense 8,215 11,428
Provision for uncollectible accounts receivable 1,227 (506)
Changes in operating assets and liabilities    
Accounts receivable (467) 29,029
Prepaid expenses and other assets (610) (9,405)
Accounts payable (5,331) (34,149)
Accrued and other liabilities 42,658 (49,375)
Deferred revenue 95,865 95,801
Operating lease liability (133,637) (122,784)
Net cash provided by operating activities 690,293 774,364
CASH FLOWS FROM INVESTING ACTIVITIES    
Cash paid for property and equipment 0 (49,519)
Net cash used in investing activities 0 (49,519)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from exercise of options 5,383 27,324
Proceeds from issuance of preferred stock for company liability 0 50,000
Payment of dividends payable - Preferred Stock (61,826) (51,143)
Payment of dividends payable - Common Stock (257,070) (652,587)
Net cash used in financing activities (313,513) (626,406)
NET INCREASE IN CASH AND CASH EQUIVALENTS 376,780 98,439
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Beginning Balance 2,753,551 2,655,112
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Ending Balance 3,130,331 2,753,551
Cash Flow, Noncash Investing and Financing Activities Disclosure    
Preferred stock issued to satisfy a related party liability 0 50,000
Amortization of increasing dividend rate preferred stock discount 0 2,430
Preferred stock dividend declared $ 68,008 $ 61,826