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BUSINESS COMBINATION (Tables)
 12 Months Ended
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

)