Note 4 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2015			2014
Current state tax expense	$	64,809		$	17,570
Current federal tax expense		320,931			3,000
Deferred state tax benefit		(19,340	)		(14,000	)
Deferred federal tax benefit		(26,452	)		(73,000	)
Income tax expense (benefit)	$	339,948		$	(66,430	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2015			2014
Federal statutory rate		34.0	%		34.0	%
State taxes		3.3			0.5
Nondeductible lobbying expenses		3.6			3.3
Other Nondeductible/Nontaxable Items		1.5			2.4
Change in federal valuation allowance asset		-			(54.4	)
Effective tax rate		42.4	%		(14.2	)%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2015			2014
Deferred tax asset:
Fixed assets and other	$	214,548		$	95,593
Net operating loss carryforwards		7,455			58,043
Research and development & AMT credit		-			15,364
Valuation Allowance		(7,455	)		-
Net deferred tax asset	$	214,548		$	169,000