v3.26.1
SEGMENT INFORMATION (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Reporting [Table Text Block]
Schedule of revenue and assets by segment            
Three Months Ended June 30, 2026            
   EPM   CPD   Total 
Segment revenue  $14,443,150   $—   $14,443,150 
Segment expenses:               
Segment direct costs   972,533    55,793    1,028,326 
Segment payroll and benefits   10,557,221    805,540    11,362,761 
Segment selling, general and administrative (1)   1,519,761    256,580    1,776,341 
Segment legal and professional   568,849    181,959    750,808 
Adjusted income (loss) from operations  $824,786   $(1,299,872)  $(475,086)
                
Reconciliation to consolidated loss from operations:               
                
Bad debt expense   —    —    22,010 
Depreciation and amortization   —    —    533,966 
Loss from operations  $—   $—   $(1,031,062)

 

(1) Excludes bad debt expense
             
Six Months Ended June 30, 2026            
   EPM   CPD   Total 
Segment revenue  $26,791,396   $455,692   $27,247,088 
Segment expenses:               
Segment direct costs   1,057,184    755,793    1,812,977 
Segment payroll and benefits   20,690,814    1,387,091    22,077,905 
Segment selling, general and administrative (1)   3,107,144    566,565    3,673,709 
Segment legal and professional   1,167,973    438,973    1,606,946 
Adjusted income (loss) from operations  $768,281   $(2,692,730)  $(1,924,449)
                
Reconciliation to consolidated loss from operations:               
                
Bad debt expense   —    —    171,801 
Depreciation and amortization   —    —    1,071,242 
Loss from operations  $—   $—   $(3,167,492)

  

    (1) Excludes bad debt expense

  

 

Three months ended June 30, 2025

            
   EPM   CPD   Total 
Segment revenue  $14,087,529   $—   $14,087,529 
Significant expenses:               
Segment direct costs   738,325    3,846    742,171 
Segment payroll and benefits   9,900,740    401,552    10,302,292 
Segment selling, general and administrative (1)   1,454,933    345,699    1,800,632 
Segment legal and professional   514,408    71,824    586,232 
Adjusted income (loss) from operations  $1,479,123   $(822,921)  $656,202 
                
Reconciliation to consolidated loss from operations:               
                
Bad debt expense   —    —    93,407 
State and local tax payments   —    —    28,297 
Depreciation and amortization   —    —    591,552 
Loss from operations  $—   $—   $(57,054)

  

(1)    Excludes bad debt expense

 

 

Six months ended June 30, 2025

            
   EPM   CPD   Total 
Segment revenue  $26,165,207   $92,033   $26,257,240 
Significant expenses:               
Segment direct costs   1,082,739    3,846    1,086,585 
Segment payroll and benefits   19,799,621    807,364    20,606,985 
Segment selling, general and administrative (1)   2,790,047    726,814    3,516,861 
Segment legal and professional   952,770    147,886    1,100,656 
Adjusted income (loss) from operations  $1,540,030   $(1,593,877)  $(53,847)
                
Reconciliation to consolidated loss from operations:               
                
Bad debt expense   —    —    149,161 
Acquisition cost   —    —    416,171 
State and local tax payments             28,297 
Depreciation and amortization   —    —    1,183,104 
Loss from operations  $—   $—   $(1,830,580)

 

(1)   Excludes bad debt expense