Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income taxes consists of the following:

	Year Ended December 31,
	2020			2019
Deferred:
Federal	$	(1,172,382	)	$	(827,984	)
State and local		22,240			(41,740	)
		(1,150,142	)		(869,724	)
Valuation allowance		1,150,142			869,724
	$	—		$	—

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,
	2020		2019
U.S. statutory income tax rate		21.0%		21.0%
State and local taxes, net of federal tax benefit		1.8%		1.8%
Permanent differences between book and tax		(3.5)%		(3.3)%
State rate adjustments		(2.2)%		(0.9)%
Prior year return-to-provision adjustment		0.2%		0.3%
Valuation allowance		(17.3)%		(18.9)%
Effective income tax rate		—%		—%

Schedule of Components of Deferred Tax Asset

The components of the deferred tax asset are as follows:

	December 31,
	2020			2019
Current accruals	$	1,329,681		$	1,660,817
Operating lease liabilities		536,307			1,021,891
Deferred revenue		9,412			2,749
Depreciation and amortization		952,208			1,095,119
Deferred compensation		874,403			576,269
Net operating loss carryovers		25,264,611			23,960,965
Deferred tax assets		28,966,622			28,317,810
Valuation allowance		(28,378,947	)		(27,228,805	)
Net deferred tax assets before deferred tax liabilities		587,675			1,089,005
Operating lease right-of-use assets		(524,105	)		(1,009,721	)
Capitalized compensation costs		(63,570	)		(79,284	)
Net deferred tax assets	$	—		$	—