Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

The components of income (loss) before income taxes are as follows:

	Year ended December 31
	2013		2012

United States	$	2,974,655	$	2,881,707
Foreign		(1,543,065)		(733,738)
	$	1,431,590	$	2,147,969

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

The components of the provision for income taxes are as follows:

		Year ended December 31
	2013		2012
Current:
Federal	$	652,000	$	551,000
State		117,000		92,000
Foreign		23,000		50,000
Total current		792,000		693,000

Deferred:
Federal		(126,000)		82,000
State		(23,000)		14,000
Foreign		12,000		-
Total deferred		(137,000)		96,000
	$	655,000	$	789,000

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

The provision for income taxes is different from the amounts computed by applying the United States federal statutory income tax rate of 34%. The reasons for these differences are as follows:

	Year ended December 31
	2013		2012

Income taxes at U.S. statutory rate	$	487,000	$	730,000
State income taxes, net of federal benefit		70,000		116,000
Higher/(lower) effective taxes on earnings in foreign countries		116,000		(30,000)
Foreign corporate income taxes		35,000		50,000
Nondeductible meals and entertainment expense		27,000		26,000
Qualified production activities income - AJCA		(52,000)		(54,000)
Reserve for uncertain tax positions		2,000		2,000
Other		(30,000)		(51,000)
	$	655,000	$	789,000

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

The components of the deferred tax assets and liabilities, and the related tax effects of each temporary difference at December 31, 2013 and 2012, are as follows:

	2013		2012
Deferred tax assets:
Product refund reserve	$	26,000	$	28,000
Inventory obsolescence reserve		28,000		74,000
Vacation accrual		28,000		29,000
Stock-based compensation		6,000		72,000
Organization costs		207,000		192,000
Deferred compensation		284,000		83,000
Miscellaneous accrued expenses		16,000		42,000
Foreign net operating loss carryforwards		3,640,000		3,475,000
Valuation allowance - NOL carryforwards		(3,640,000)		(3,475,000)
		595,000		520,000
Deferred tax liabilities:
Depreciation and amortization		272,000		312,000
Foreign currency exchange		141,000		126,000
		413,000		438,000
Net deferred tax assets (liabilities)	$	182,000	$	82,000

Reported as:
Current deferred tax assets	$	309,000	$	371,000
Non-current deferred tax liabilities		127,000		289,000
Net deferred tax assets	$	182,000	$	82,000

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

The aggregate changes in the balance of gross unrecognized tax benefits were as follows:

Beginning balance as of January 1, 2012	$	51,000

Settlements and effective settlements with tax authorities		-
Lapse of statute of limitations		-
Increases in balances related to tax positions taken during prior periods		-
Decreases in balances related to tax positions taken during prior periods		(13,000)
Increases in balances related to tax positions taken during current period		18,000

Balance as of December 31, 2012	$	56,000

Settlements and effective settlements with tax authorities		-
Lapse of statute of limitations		(7,000)
Increases in balances related to tax positions taken during prior periods		40,000
Decreases in balances related to tax positions taken during prior periods		(11,000)
Increases in balances related to tax positions taken during current period		13,000

Balance as of December 31, 2013	$	91,000