| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|
Rate reconciliation:
|
|
2025
|
|
|
2024
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income taxes computed at the federal statutory rate
|
|
$ |
121,168 |
|
|
|
21.00 |
% |
|
$ |
(860,304 |
) |
|
|
21.00 |
% |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
State income taxes, net of federal benefit (a)
|
|
|
87,345 |
|
|
|
15.14 |
% |
|
|
17,761 |
|
|
|
-0.43 |
% |
|
Nontaxable or nondeductible items
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Nondeductible goodwill impairment
|
|
|
- |
|
|
|
0.00 |
% |
|
|
1,045,457 |
|
|
|
-25.52 |
% |
|
Other
|
|
|
(476 |
) |
|
|
-0.08 |
% |
|
|
(3,770 |
) |
|
|
-0.09 |
% |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other adjustments
|
|
|
41,279 |
|
|
|
7.15 |
% |
|
|
131,981 |
|
|
|
3.22 |
% |
|
Total
|
|
$ |
249,316 |
|
|
|
43.21 |
% |
|
$ |
331,125 |
|
|
|
-1.82 |
% |
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| |
|
2025
|
|
|
2024
|
|
|
Deferred Tax Assets
|
|
|
|
|
|
|
|
|
|
Accrued Expenses
|
|
$ |
(334,036 |
) |
|
$ |
(124,174 |
) |
|
Deferred Compensation
|
|
|
(60,666 |
) |
|
|
(73,247 |
) |
|
Other
|
|
|
(441,062 |
) |
|
|
(316,965 |
) |
|
State NOL
|
|
|
(632,539 |
) |
|
|
- |
|
|
Federal NOL
|
|
|
(6,925,267 |
) |
|
|
(5,315,643 |
) |
|
Sec. 163(j) business interest limitation
|
|
|
(5,862,893 |
) |
|
|
(5,901,243 |
) |
|
Leases
|
|
|
(402,350 |
) |
|
|
(318,179 |
) |
|
Total Deferred Tax Assets
|
|
|
(14,658,813 |
) |
|
|
(12,049,451 |
) |
| |
|
|
|
|
|
|
|
|
|
Deferred Tax Liabilities
|
|
|
|
|
|
|
|
|
|
Fixed Assets
|
|
|
34,053,523 |
|
|
|
30,797,486 |
|
|
Intangible Assets
|
|
|
2,001,326 |
|
|
|
2,528,632 |
|
|
Investments
|
|
|
562,910 |
|
|
|
593,993 |
|
|
Unrealized Gain on SWAP
|
|
|
37,757 |
|
|
|
135,861 |
|
|
Contract Assets
|
|
|
392,603 |
|
|
|
416,359 |
|
|
Leases
|
|
|
395,397 |
|
|
|
311,317 |
|
|
Total Deferred Tax Liabilities:
|
|
|
37,443,516 |
|
|
|
34,783,648 |
|
| |
|
|
|
|
|
|
|
|
|
Total Net Deferred Taxes
|
|
$ |
22,784,703 |
|
|
$ |
22,734,197 |
|
|
| Schedule of Income Tax Net of Refunds [Table Text Block] |
| |
|
2025
|
|
|
2024
|
|
| |
|
|
|
|
|
|
|
|
|
U.S. Federal
|
|
$ |
- |
|
|
$ |
- |
|
|
State:
|
|
|
|
|
|
|
|
|
|
Minnesota
|
|
|
1,037,209 |
|
|
|
845,000 |
|
|
Iowa
|
|
|
- |
|
|
|
278,024 |
|
| |
|
|
|
|
|
|
|
|
|
Total cash paid for income taxes (net of refunds)
|
|
$ |
1,037,209 |
|
|
$ |
1,123,024 |
|
|