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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of Income Tax (Expense) Benefit

The provision for income taxes for the years ended December 31, 2023 and 2022 consists of the following:

 

   Year Ended December 31,
2023
   Year Ended December 31,
2022
 
Current          
Federal  $-   $(301,766)
State   (239,834)   (11,083)
Total Current   (239,834)   (312,849)
           
Deferred          
Federal   -    - 
State   -    - 
Total Deferred   -    - 
           
Provision for income taxes  $(239,834)  $(312,849)

Schedule of Effective Income Tax Rate Reconciliation

The following reconciles the Federal statutory income tax rate to the Company’s effective tax rate for the years ended December 31, 2023 and 2022:

 

   Year Ended December 31,
2023
   Year Ended December 31,
2022
 
   %   % 
Federal statutory rate   21.0%   21.0%
Permanent and other items   15.0    (17.0)
Federal income taxes audit and other adjustments   -    - 
Change in valuation allowance   (39.2)   (14.5)
 Effective income tax rate   (3.2)%   (10.5)%

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are comprised of the following at December 31, 2023 and 2022:

 

   December 31,
2023
   December 31,
2022
 
Deferred income tax assets:          
Amortization  $233,410   $375,821 
Net operating loss carryforward   17,668,228    15,445,916 
Allowance for doubtful accounts   393,001    387,818 
Charitable contributions   -    644 
Stock options   -    1,003,453 
Accrued liabilities   5,121,508    1,826,839 
HHS Provider Relief Funds   37,845    67,685 
Employee retention credit   -    292,282 
HTS and AMSG basis difference   -    878,709 
Deferred state tax asset   4,043,616    4,089,682 
Total deferred income tax assets   27,497,608    24,368,849 
Deferred income tax liabilities:          
Right-of-use asset   (93,875)   - 
Depreciation   (670,176)   (583,812)
Deferred tax asset, net   26,733,557    23,785,037 
           
Less: valuation allowance   (26,733,557)   (23,785,037)
           
Net deferred tax assets  $-   $-