Note 9 - Income Taxes - Net Deferred Taxes (Details) - USD ($) |
Dec. 31, 2016 |
Dec. 31, 2015 |
|---|---|---|
| Deferred revenue | $ 1,509,400 | $ 1,988,200 |
| Deferred franchise costs | (553,900) | (664,000) |
| Allowance for doubtful accounts | 51,400 | 1,781,000 |
| Accrued expenses | 57,400 | 74,900 |
| Goodwill - Component 1 | (120,700) | |
| Goodwill - Component 2 | 86,800 | 87,000 |
| Restricted stock compensation | (30,800) | (44,100) |
| Nonqualified stock options | 182,100 | 109,600 |
| Deferred rent | 629,600 | 209,700 |
| Lease abandonment | 108,900 | |
| Net operating loss carryforwards | 8,924,800 | 1,849,100 |
| Tax credits | 14,000 | 14,200 |
| Charitable contribution carryover | 6,500 | 1,300 |
| Asset basis difference related to property and equipment | 630,900 | 167,500 |
| 11,496,400 | 5,574,400 | |
| Less valuation allowance | (11,617,100) | (5,574,400) |
| Net non-current deferred tax liability | $ (120,700) |