Fair Value Measurements
3 Months Ended
Mar. 31, 2021
Fair Value Disclosures [Abstract]  
Fair Value Measurements

Note 3 – Fair Value Measurements

 

The Company measures and records certain financial assets at fair value on a recurring basis. Fair value is based on the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

 

The Company’s financial instruments that are measured at fair value on a recurring basis consist of money market funds. The following three levels of inputs are used to measure the fair value of financial instruments:

 

Level 1: Quoted market prices in active markets for identical assets or liabilities.

 

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

 

Level 3: Unobservable inputs that are not corroborated by market data.

 

The Company’s financial instruments that are measured at fair value on a recurring basis consist of certificates of deposit. The following table summarizes the assets measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020, by level within the fair value hierarchy:

 

    March 31, 2021  
    (Level 1)     (Level 2)     (Level 3)     Total  
Marketable investment securities:                                
Certificates of deposit   $ -     $ 2,302,644     $ -     $ 2,302,644  

 

    December 31, 2020  
    (Level 1)     (Level 2)     (Level 3)     Total  
Marketable investment securities:                                
Certificates of deposit   $ -     $ 4,335,446     $ -     $ 4,335,446