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Note 9 - Income Taxes - Reconciliation of Income Tax Benefit (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Federal tax benefit at the statutory rate (21.00%) (21.00%)
State tax, net of federal benefit (2.00%) (2.00%)
Nondeductible expenses 0.80% 1.00%
Other 0.70% 0.00%
Life insurance 0.00% 5.00%
Provision to return true up (0.60%) 1.00%
Research & development credits (2.20%) (4.00%)
Change in the valuation allowance 24.20% 30.00%
PPP loan forgiveness 0.00% (10.00%)
Income Tax Expense (Benefit) 0.00% 0.00%