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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | Significant components of the Company’s deferred tax assets and liabilities are summarized as follows:
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 1,417,000 |  |  | $ | 1,238,000 |
Long lived assets |  |  | 210,000 |  |  |  | 206,000 |
Share based payments |  |  | 5,000 |  |  |  | 5,000 |
Accrued expenses |  |  | 84,000 |  |  |  | 102,000 |
Allowance for doubtful accounts |  |  | 135,000 |  |  |  | 122,000 |
Other |  |  | 61,000 |  |  |  | 35,000 |
Deferred tax asset |  |  | 1,912,000 |  |  |  | 1,708,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Long lived assets |  |  | (128,000 | ) |  |  | (185,000 | )
Deferred tax liabilities |  |  | (128,000 | ) |  |  | (185,000 | )
Net deferred tax asset |  |  | 1,784,000 |  |  |  | 1,523,000 |
Less: Valuation allowance |  |  | (340,000 | ) |  |  | (417,000 | )
Net deferred tax asset |  | $ | 1,444,000 |  |  | $ | 1,106,000 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | A reconciliation of the statutory income tax rate to the effective rate is as follows for the period December 31, 2023 and 2022:
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Federal income tax rate |  |  | 21 | % |  |  | 21 | %
State income tax, net of federal benefit |  |  | 5 | % |  |  | (3 | %)
Permanent items |  |  | (1 | %) |  |  | (8 | %)
Return to provision for prior year |  |  | (8 | %) |  |  | 30 | %
Change in valuation allowance |  |  | 5 | % |  |  | 1 | %
Effective income tax rate |  |  | 22 | % |  |  | 41 | %
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | Income tax provision from continuing operations:
|  | Year Ended |
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 25,505 |  |  | $ | (105,826 | )
State and local |  |  | 14,913 |  |  |  | 22,410 |
Total current tax (benefit) provision |  |  | 40,418 |  |  |  | (83,416 | )
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (240,485 | ) |  |  | (78,677 | )
State and local |  |  | (97,352 | ) |  |  | (30,091 | )
Total deferred tax (benefit) provision |  |  | (337,837 | ) |  |  | (108,768 | )
Total (benefit) provision |  | $ | (297,419 | ) |  | $ | (192,184 | )

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