v3.25.4
Note 4 - Income Taxes - Reconciliation of Income Taxes Computed at Statutory Federal Income Tax Rate (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
United States federal statutory income tax rate, amount $ (171,000) $ 637,700
United States federal statutory income tax rate, percent 21.00% 21.00%
State income taxes, net of federal tax benefit of state tax, amount $ (13,000) $ 275,700
State income taxes, net of federal tax benefit of state tax, percent 1.60% 9.10%
Credit for tax on employee tips, amount $ (29,000)  
Credit for tax on employee tips, percent 3.60%  
Stock based compensation not benefited, amount $ 27,000  
Stock based compensation not benefited (3.30%)  
Nondeductible lobbying expenses, amount $ 38,000 $ 32,000
Nondeductible lobbying expenses, percent (4.70%) (1.10%)
Other, amount $ 9,000 $ (26,415)
Other, percent (1.10%) (0.90%)
IRS interest refund, amount $ (146,000)  
IRS interest refund, percent 17.90%  
Total income tax expense (benefit) $ (285,000) $ 923,885
Provision for income tax benefit, percent 35.00% 30.40%
Federal tax (benefit) expense at statutory rates $ (171,000) $ 637,700
Federal tax (benefit) expense at statutory rates, percent 21.00% 21.00%
State and local income tax, net of federal (national) income tax effect $ (13,000) $ 275,700
State and local income tax, net of federal (national) income tax effect, percent 1.60% 9.10%
Nondeductible lobbying expense, amount $ 38,000 $ 32,000
Nondeductible lobbying expense, percent 4.70% 1.10%
Stock-based compensation expense, amount $ 27,000  
Stock-based compensation expense (3.30%)  
Share-Based Payment Arrangement, Option [Member]    
Stock based compensation not benefited, amount   $ 4,900
Stock based compensation not benefited   0.20%
Stock-based compensation expense, amount   $ 4,900
Stock-based compensation expense   0.20%