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BUSINESS COMBINATION (Tables) | 12 Months Ended
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Dec. 31, 2020
Business Combinations [Abstract] |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] | The following summarizes the purchase price allocation for all prior year and current year’s acquisitions:
|  | PIT |  |  | PT |  |  | CMS |  |  | BSS (Preliminary) |
Cash consideration |  | $ | 60,000 |  |  | $ | 185,000 |  |  | $ | 410 |  |  | $ | - |
Note payable |  |  | 174,000 |  |  |  | 310,000 |  |  |  | 170,000 |  |  |  | 230,000 |
Total purchase price |  | $ | 234,000 |  |  | $ | 495,000 |  |  | $ | 170,410 |  |  | $ | 230,000 |
Deposits and other assets |  | $ | - |  |  | $ | 32,896 |  |  | $ | - |  |  | $ | - |
Accounts Receivable |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Customer List |  |  | 228,000 |  |  |  | 406,000 |  |  |  | 274,115 |  |  |  | 230,000 |
Operating Lease Right-of-Use Assets |  |  | - |  |  |  | 64,863 |  |  |  | - |  |  |  | - |
Goodwill |  |  | 6,000 |  |  |  | 107,852 |  |  |  | 13,000 |  |  |  | - |
Total assets acquired |  |  | 234,000 |  |  |  | 611,611 |  |  |  | 287,115 |  |  |  | 230,000 |
Deferred revenue |  |  | (- | ) |  |  | (51,748 | ) |  |  | (111,705 | ) |  |  | (- | )
Contingent liability |  |  | (- | ) |  |  | (- | ) |  |  | (5,000 | ) |  |  | (- | )
Operating lease liability |  |  | (- | ) |  |  | (64,863 | ) |  |  | - |  |  |  | (- | )
Net assets acquired |  | $ | 234,000 |  |  | $ | 495,000 |  |  | $ | 170,410 |  |  | $ | 230,000 |
Business Acquisition, Pro Forma Information [Table Text Block] | The following unaudited pro forma information does not purport to present what the Company’s actual results would have been had the acquisitions occurred on January 1, 2019, nor is the financial information indicative of the results of future operations. The following table represents the unaudited consolidated pro forma results of operations for the years ended December 31, 2020 and 2019 as if the acquisitions occurred on January 1, 2019. Operating expenses have been increased for the amortization expense associated with the estimated fair value adjustment as of December 31, 2019 of expected definite lived intangible assets and interest on the notes payable.
Pro Forma |  | Year Ended December 31, 2020 |  |  | Year Ended December 31, 2019 |
Net revenues |  | $ | 42,774,741 |  |  | $ | 41,592,100 |
Cost of revenues |  |  | 25,241,176 |  |  |  | 25,073,722 |
Operating expenses |  |  | 17,237,828 |  |  |  | 18,013,296 |
Income (loss) before taxes |  |  | 295,737 |  |  |  | (1,494,918 | )
Net income (loss) from continuing operations |  | $ | 278,519 |  |  | $ | (1,059,912 | )
Basic and diluted income (loss) per common share |  | $ | 0.06 |  |  | $ | (0.24 | )

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