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BUSINESS COMBINATION (Tables) | 9 Months Ended
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Sep. 30, 2021
Business Combinations [Abstract] |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] | The following summarizes the purchase price allocation for the current and prior year acquisitions:
|  | Prairie Tech |  |  | CMS |  |  | BSS |  |  | CTS |  |  | PSI (Preliminary) |
Cash consideration |  | $ | 185,000 |  |  | $ | 410 |  |  | $ | - |  |  | $ | - |  |  | $ | 145,703 |
Note payable |  |  | 310,000 |  |  |  | 170,000 |  |  |  | 230,000 |  |  |  | 130,000 |  |  |  | 450,000 |
Total purchase price |  | $ | 495,000 |  |  | $ | 170,410 |  |  | $ | 230,000 |  |  | $ | 130,000 |  |  | $ | 595,703 |
Deposits and other assets |  | $ | 32,896 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Customer list |  |  | 406,000 |  |  |  | 274,115 |  |  |  | 230,000 |  |  |  | 130,000 |  |  |  | 695,641 |
Operating lease right-of-use assets |  |  | 64,863 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Goodwill |  |  | 107,852 |  |  |  | 13,000 |  |  |  | - |  |  |  | - |  |  |  | - |
Total assets acquired |  |  | 611,611 |  |  |  | 287,115 |  |  |  | 230,000 |  |  |  | 130,000 |  |  |  | 695,641 |
Deferred revenue |  |  | (51,748 | ) |  |  | (111,705 | ) |  |  | - |  |  |  | - |  |  |  | (99,938 | )
Contingent liability |  |  | - |  |  |  | (5,000 | ) |  |  | - |  |  |  | - |  |  |  | - |
Operating lease liability |  |  | (64,863 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Net assets acquired |  | $ | 495,000 |  |  | $ | 170,410 |  |  | $ | 230,000 |  |  | $ | 130,000 |  |  | $ | 595,703 |
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 of Prairie Technology Solutions Group, LLS (“PT”), acquired July 31, 2020, Computer Management Services, LLC (CMS”), acquired October 1, 2020, Business Software Solutions (“BSS”), acquired December 1, 2020, CT-Solution, Inc. (“CTS”), acquired April 1, 2021, and PeopleSense, Inc. (“PSI), acquired May 1, 2021, occurred on January 1, 2020, nor is the financial information indicative of the results of future operations. The following table represents the unaudited condensed consolidated pro forma results of operations for the three and nine months ended September 30, 2020 as if the acquisitions occurred on January 1, 2020. For the three and nine months ended September 30, 2020, operating expenses have been increased for the amortization expense of expected definite lived intangible assets and interest on the notes payable.
Pro Forma |  | Three Months Ended September 30, 2020 |
Net revenues |  | $ | 10,793,456 |
Cost of revenues |  |  | 6,352,929 |
Operating expenses |  |  | 4,320,048 |
Income (loss) before taxes |  |  | 116,420 |
Net income (loss) |  |  | 79,629 |
Basic and diluted income (loss) per common share |  | $ | 0.02 |
Pro Forma |  | Nine Months Ended September 30, 2021 |  |  | Nine Months Ended September 30, 2020 |
Net revenues |  | $ | 31,542,459 |  |  | $ | 32,195,243 |
Cost of revenues |  |  | 18,286,990 |  |  |  | 18,720,902 |
Operating expenses |  |  | 12,750,648 |  |  |  | 13,438,332 |
Income (loss) before taxes |  |  | 504,821 |  |  |  | 42,715 |
Net income (loss) |  |  | 342,881 |  |  |  | 81,647 |
Basic and diluted income (loss) per common share |  | $ | 0.07 |  |  | $ | 0.02 |

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