Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income taxes consists of the following:

	Year Ended December 31,
	2019			2018
Deferred:
Federal	$	(827,984	)	$	(236,779	)
State and local		(41,740	)		(238,946	)
		(869,724	)		(475,725	)
Valuation allowance		869,724			475,725
	$	—		$	—

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,
	2019			2018
U.S. statutory income tax rate		21.0	%		21.0	%
State and local taxes, net of federal tax benefit		1.8	%		(42.8	)%
Permanent differences between book and tax		(3.3	)%		(390.5	)%
Deferred tax adjustments		0.0	%		293.5	%
State rate adjustments		(0.9	)%		(292.9	)%
Prior year return-to-provision adjustment		0.3	%		4.3	%
Valuation allowance		(18.9	)%		407.4	%
Effective income tax rate		—	%		—	%

Schedule of Components of Deferred Tax Asset

The components of the deferred tax asset are as follows:

	December 31,
	2019			2018
Current accruals	$	1,660,817		$	1,746,094
Operating lease liabilities		1,021,891			-
Deferred revenue		2,749			605
Depreciation and amortization		1,095,119			1,279,973
Deferred compensation		576,269			471,143
Net operating loss carryovers		23,960,965			22,933,668
Deferred tax assets		28,317,810			26,431,483
Valuation allowance		(27,228,805	)		(26,359,083	)
Net deferred tax assets before deferred tax liabilities		1,089,005			72,400
Operating lease right-of-use assets		(1,009,721	)		—
Capitalized compensation costs		(79,284	)		(72,400	)
Net deferred tax assets	$	—		$	—