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Note 7 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | December 31, |
|  | 2014 |  |  | 2013 |
Current provision: |  |  |  |  |  |
Federal |  | $ | (388,864 | ) |  | $ | 583,558 |
State, net of state tax credits |  |  | (28,800 | ) |  |  | 220,896 |
|  |  | (417,664 | ) |  |  | 804,454 |
Deferred provision: |  |  |  |  |  |  |  |
Federal |  |  | 1,403,100 |  |  |  | (482,350 | )
State |  |  | 355,000 |  |  |  | (69,950 | )
|  |  | 1,758,100 |  |  |  | (552,300 | )
Total income tax provision |  | $ | 1,340,436 |  |  | $ | 252,154 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |
|  | 2014 |  |  | 2013 |
Current deferred tax asset: |  |  |  |  |  |
Deferred revenue |  | $ | 776,100 |  |  | $ | 1,064,000 |
Deferred franchise costs |  |  | (253,900 | ) |  |  | (362,800 | )
Allowance for doubtful accounts |  |  | 30,800 |  |  |  | - |
Accrued expenses |  |  | 197,300 |  |  |  | - |
Restricted stock compensation |  |  | (60,700 | ) |  |  | - |
Deferred rent |  |  | 35,500 |  |  |  | - |
Charitable contribution carryover |  |  | 400 |  |  |  | - |
|  |  | 725,500 |  |  |  | 701,200 |
Less valuation allowance |  |  | (516,700 | ) |  |  | - |
Net current deferred tax asset |  | $ | 208,800 |  |  | $ | 701,200 |
Non-current deferred tax asset: |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 2,223,200 |  |  | $ | 1,825,700 |
Deferred franchise costs |  |  | (679,000 | ) |  |  | (469,100 | )
Restricted stock compensation |  |  | (170,600 | ) |  |  | - |
Deferred rent |  |  | 171,500 |  |  |  | - |
Net operating loss carryforwards |  |  | 38,200 |  |  |  | - |
Asset basis difference related to property and equipment |  |  | (45,400 | ) |  |  | (90,900 | )
|  |  | 1,537,900 |  |  |  | 1,265,700 |
Less valuation allowance |  |  | (1,537,900 | ) |  |  | - |
Net non-current deferred tax asset |  | $ | - |  |  | $ | 1,265,700 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | For the Years Ended December 31, |
|  | 2014 |  |  | 2013 |
|  | Amount |  |  | Percent |  |  | Amount |  |  | Percent |
Expected federal tax expense |  | $ | (574,900 | ) |  |  | (34.0 | )% |  | $ | 138,633 |  |  |  | 34.0 | %
State tax provision, net of federal benefit |  |  | (72,500 | ) |  |  | (4.3 | ) |  |  | 18,774 |  |  |  | 4.6 |
Effect of increase in valuation allowance |  |  | 2,054,600 |  |  |  | 121.5 |  |  |  | - |  |  |  | - |
Non-deductible expenses |  |  | 23,900 |  |  |  | 1.4 |  |  |  | 19,831 |  |  |  | 4.9 |
Uncertain tax positions |  |  | (20,900 | ) |  |  | (1.2 | ) |  |  | 85,157 |  |  |  | 20.9 |
Effect of reduced state rates for deferred |  |  | 33,000 |  |  |  | 2.0 |  |  |  | - |  |  |  | - |
Other, net |  |  | (102,764 | ) |  |  | (6.0 | ) |  |  | (10,241 | ) |  |  | (2.5 | )
|  | $ | 1,340,436 |  |  |  | 79.3 | % |  | $ | 252,154 |  |  |  | 61.8 | %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | 2014 |  |  | 2013 |
Uncertain tax benefit - January 1 |  | $ | 114,500 |  |  | $ | 29,500 |
Gross decreases - tax positions in prior period |  |  | (22,800 | ) |  |  | - |
Gross increases - tax positions in current period |  |  | - |  |  |  | 85,000 |
Uncertain tax benefit - December 31 |  | $ | 91,700 |  |  | $ | 114,500 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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