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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
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Dec. 31, 2023
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 acquisitions:
|  | 2023 Purchase JCS |  |  | 2022 Purchase DTS |
Cash consideration |  | $ | 278,489 |  |  | $ | 500,000 |
Note payable |  |  | 1,025,000 |  |  |  | 835,000 |
Total purchase price |  | $ | 1,303,489 |  |  | $ | 1,335,000 |
Customer list |  | $ | 1,325,000 |  |  | $ | 1,207,000 |
Goodwill |  |  | - |  |  |  | 128,000 |
Total assets acquired |  |  | 1,325,000 |  |  |  | 1,335,000 |
Deferred revenue |  |  | (21,511 | ) |  |  | - |
Net assets acquired |  | $ | 1,303,489 |  |  | $ | 1,335,000 |
Business Acquisition, Pro Forma Information [Table Text Block] | For the year ended December 31 2022, operating expenses have been increased for the amortization expense of expected definite lived intangible assets and interest on the notes payable.
Pro Forma |  | Year Ended December 31, 2023 |  |  | Year Ended December 31, 2022 |
Net revenues |  | $ | 55,655,173 |  |  | $ | 46,561,694 |
Cost of revenues |  |  | 33,137,972 |  |  |  | 27,538,591 |
Operating expenses |  |  | 20,112,520 |  |  |  | 18,509,387 |
(Loss) income before taxes |  |  | (840,719 | ) |  |  | 191,977 |
Net (loss) income |  | $ | (685,535 | ) |  | $ | 204,262 |
Basic and diluted (loss) income per common share |  | $ | (0.13 | ) |  | $ | 0.04 |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + Details
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