Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income taxes consists of the following:

	Year Ended December 31,
	2018			2017
Deferred:
Federal	$	(236,779	)	$	13,308,196
State and local		(238,946	)		(263,860	)
		(475,725	)		13,044,336
Valuation allowance		475,725			(13,044,336	)
	$	—		$	—

Schedule of Reconciliation of Federal Income Tax Rate

The provision for income taxes varies from the amount determined by applying the U.S. federal statutory rate to income before income taxes as a result of the following:

	Year Ended December 31,
	2018			2017
U.S. statutory income tax rate		21.0	%		34.0	%
State and local taxes, net of federal tax benefit		(42.8	)%		1.8	%
Permanent differences between book and tax		(390.5	)%		(1.5	)%
Deferred tax adjustments		293.5	%		(6.1	)%
Tax cuts & jobs act		0.0	%		(244.9	)%
State rate adjustments		(292.9	)%		(4.0	)%
Prior year return-to-provision adjustment		4.3	%		0.0	%
Valuation allowance		407.4	%		220.7	%
Effective income tax rate		—	%		—	%

Schedule of Components of Deferred Tax Asset

The components of the deferred tax asset are as follows:

	December 31,
	2018			2017
Current accruals	$	1,746,094		$	1,718,808
Deferred revenue		605			30,648
Depreciation and amortization		1,279,973			1,311,718
Deferred compensation		471,143			633,303
Net operating loss carryovers		22,933,668			22,359,693
Deferred tax assets		26,431,483			26,054,170
Valuation allowance		(26,359,083	)		(25,955,759	)
Capitalized compensation costs		(72,400	)		—
Net deferred tax assets before deferred tax liabilities		—			98,411
Accounting method changes		—			(98,411	)
Net deferred tax assets	$	—		$	—