Income Taxes - Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss and tax credit carryforwards	$ 67,688,664	$ 64,609,834
Start-up costs	0	6,033
Excess of book over tax depreciation	39,070	206,998
Stock option and restricted stock award expense	1,799,988	1,806,546
Debt Extinguishment	61,946	61,945
Less: valuation allowance	(69,345,930)	(66,461,662)
Deferred tax assets	243,738	229,694
Deferred tax liability:
Property and equipment basis	84,020	50,174
Prepaid expenses	159,718	179,520
Deferred tax liabilities	243,738	229,694
Net deferred tax asset	$ 0	$ 0

Deferred tax assets debt extinguishment

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Deferred tax assets net operating loss and capital loss carryforwards.

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Deferred tax assets start up costs.

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Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.

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Amount of deferred tax consequences attributable to taxable temporary differences derived from prepaid expenses.

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Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.

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