| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| |
|
Year Ended December 31, |
|
| |
|
2024
|
|
|
2023
|
|
|
Statutory federal income tax benefit
|
|
$ |
2,280,643 |
|
|
$ |
2,523,688 |
|
|
State tax benefit, net of federal taxes
|
|
|
406,186 |
|
|
|
515,593 |
|
|
State rate adjustment
|
|
|
(24,434 |
) |
|
|
(125,150 |
) |
|
Nondeductible/nontaxable items
|
|
|
(10,951 |
) |
|
|
121,708 |
|
|
NOL and deferred only adjustments
|
|
|
(571,133 |
) |
|
|
(59,913,532 |
) |
|
Other
|
|
|
(6,641 |
) |
|
|
(5,182 |
) |
|
Change in valuation allowance
|
|
|
(2,073,670 |
) |
|
|
56,882,875 |
|
|
Total income tax benefit
|
|
$ |
- |
|
|
$ |
- |
|
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| |
|
December 31, 2024
|
|
|
December 31, 2023
|
|
|
Deferred tax assets:
|
|
|
|
|
|
|
|
|
|
Compensation accruals
|
|
$ |
42,893 |
|
|
$ |
87,131 |
|
|
Accruals and reserves
|
|
|
191,804 |
|
|
|
204,083 |
|
|
Deferred revenue
|
|
|
80,005 |
|
|
|
36,169 |
|
|
Charitable contribution carryover
|
|
|
1,742 |
|
|
|
1,724 |
|
|
Derivatives
|
|
|
- |
|
|
|
349 |
|
|
Intangibles
|
|
|
696,622 |
|
|
|
852,414 |
|
|
Capitalized R&D
|
|
|
1,016,330 |
|
|
|
919,789 |
|
|
Depreciation
|
|
|
- |
|
|
|
59,511 |
|
|
Lease liabilities
|
|
|
551,917 |
|
|
|
703,026 |
|
|
NQSO compensation
|
|
|
542,609 |
|
|
|
627,997 |
|
|
NOL and credits
|
|
|
24,479,583 |
|
|
|
21,737,285 |
|
|
Total deferred tax assets
|
|
|
27,603,505 |
|
|
|
25,229,478 |
|
| |
|
|
|
|
|
|
|
|
|
Deferred tax liabilities:
|
|
|
|
|
|
|
|
|
|
Depreciation
|
|
|
(31,863 |
) |
|
|
- |
|
|
Lease right-of-use assets
|
|
|
(513,256 |
) |
|
|
(691,119 |
) |
|
Total deferred tax liabilities
|
|
|
(545,119 |
) |
|
|
(691,119 |
) |
| |
|
|
|
|
|
|
|
|
|
Net deferred tax assets
|
|
|
27,058,386 |
|
|
|
24,538,359 |
|
|
Less: valuation allowance
|
|
|
(27,058,386 |
) |
|
|
(24,538,359 |
) |
|
Total
|
|
$ |
- |
|
|
$ |
- |
|
|