Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

	2018			2017
Currently payable:
Federal	$	-		$	(16,694	)
State		6,920			8,572
Total currently payable		6,920			(8,122	)
Deferred:
Federal		458,446			(410,402	)
State		67,451			(58,001	)
Foreign		(92,690	)		-
Total deferred		433,207			(468,403	)
Less: increase in allowance		(423,534	)		524,381
Plus: effect of tax change		-			(68,818	)
Net deferred		9,673			(12,840	)
Total income tax provision (benefit)	$	16,593		$	(20,962	)

Schedule of Deferred Tax Assets and Liabilities

Individual components of deferred taxes are as follows:

		2018			2017
Deferred tax assets:
Net operating loss carry forwards	$	10,135,005		$	10,173,774
Equity issued for services		152,240			146,029
Goodwill and other intangibles		788,288			828,506
Investment in pass-through entity		11,499			11,575
Deferred revenue		472,466			807,959
Other		470,780			522,937
Gross deferred tax assets		12,030,278			12,490,780
Deferred tax liabilities:
Goodwill and other intangibles		33,333			-
Depreciation and amortization		31,512			62,288
Investment in pass-through entity		-			-
Gross deferred tax liabilities		64,845			62,288
Less: valuation allowance		(12,134,419	)		(12,554,474	)
Net deferred tax liabilities	$	(168,986	)	$	(125,982	)

Schedule of Effective Income Tax Rate Reconciliation

The differences between the United States statutory federal income tax rate and the effective income tax rate in the accompanying consolidated statements of operations are as follows:

	2018			2017
Statutory United States federal rate		21.0	%		34.0	%
State income taxes net of federal benefit		4.0			5.5
Permanent differences		2.2			0.8
Other		0.7			-
Foreign taxes		1.7			-
Tax rate change		-			11.5
Change in valuation reserves		(28.5	)		(48.3	)
Effective tax rate		1.1	%		3.5	%