Investment in Progressive Beef, LLC	6 Months Ended
Jun. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Investment in Progressive Beef, LLC	Note 4 - Investment in Progressive Beef, LLC On August 9, 2018, the Company purchased a ten percent membership interest in Progressive Beef, LLC (“Progressive Beef”) for an aggregate purchase price of approximately $991,000. The purchase price was payable in cash of $900,000 and 50,340 shares of common stock of WFCF valued at approximately $91,100 based upon the closing price of our stock on August 9, 2018, of $1.81 per share. Where Food Comes From is the primary certifier for Progressive Beef. For the three months ended June 30, 2019, the Company received dividend income from Progressive Beef of $30,000 representing a distribution of their earnings. For the six months ended June 30, 2019, the Company received dividend income totaling $60,000. The income is reflected within the “other (expense) income” section of the Company’s Consolidated Statement of Income for the three and six months ended June 30, 2019. The investment is accounted for as a financial instrument under ASC 321 and the Company has elected to apply the practical expedient to value the investment at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. The Company completed a qualitative assessment and determined that there were no impairment indicators as of June 30, 2019.

Investment in Progressive Beef, LLC

6 Months Ended

Jun. 30, 2019

Equity Method Investments and Joint Ventures [Abstract]

Note 4 - Investment in Progressive Beef, LLC

On August 9, 2018, the Company purchased a ten percent membership interest in Progressive Beef, LLC (“Progressive Beef”) for an aggregate purchase price of approximately $991,000. The purchase price was payable in cash of $900,000 and 50,340 shares of common stock of WFCF valued at approximately $91,100 based upon the closing price of our stock on August 9, 2018, of $1.81 per share. Where Food Comes From is the primary certifier for Progressive Beef. For the three months ended June 30, 2019, the Company received dividend income from Progressive Beef of $30,000 representing a distribution of their earnings. For the six months ended June 30, 2019, the Company received dividend income totaling $60,000. The income is reflected within the “other (expense) income” section of the Company’s Consolidated Statement of Income for the three and six months ended June 30, 2019. The investment is accounted for as a financial instrument under ASC 321 and the Company has elected to apply the practical expedient to value the investment at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. The Company completed a qualitative assessment and determined that there were no impairment indicators as of June 30, 2019.