v3.26.1
Note 8 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Income taxes computed at the federal statutory rate, amount $ 121,168 $ (860,304)
Income taxes computed at the federal statutory rate, percent 21.00% 21.00%
State income taxes, net of federal benefit, amount [1] $ 87,345 $ 17,761
State income taxes, net of federal benefit, percent [1] 15.14% (0.43%)
Nondeductible goodwill impairment, amount $ 0 $ 1,045,457
Nondeductible goodwill impairment, percent 0.00% (25.52%)
Other, amount $ (476) $ (3,770)
Other, percent (0.08%) (0.09%)
Other adjustments, amount $ 41,279 $ 131,981
Other adjustments, percent 7.15% 3.22%
Total Income Tax Expense $ 249,316 $ 331,125
Total, percent 43.21% (1.82%)
[1] State taxes in Minnesota and Iowa made up the majority of the tax effect in this category.