XML 59 R6.htm IDEA: XBRL DOCUMENT
v3.19.3

Consolidated Statement of Equity (Unaudited) - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Treasury Stock [Member] | Retained Earnings [Member] | Total
--- | --- | --- | --- | --- | ---
Balance, beginning at Dec. 31, 2017 | $ 24,972 | $ 10,353,037 | $ (724,530) | $ 17,397 | $ 9,670,876
Balance, beginning, (in shares) at Dec. 31, 2017 | 24,652,895 |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Stock-based compensation expense |  | 37,902 |  |  | 37,902
Repurchase of common shares under Stock Buyback Plan |  |  | (39,648) |  | (39,648)
Repurchase of common shares under Stock Buyback Plan (in shares) | (15,680) |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  | 35,484 | 35,484
Balance, ending at Mar. 31, 2018 | $ 24,972 | 10,390,939 | (764,178) | 52,881 | 9,704,614
Balance, ending, shares at Mar. 31, 2018 | 24,637,215 |  |  |  |
Balance, beginning at Dec. 31, 2017 | $ 24,972 | 10,353,037 | (724,530) | 17,397 | 9,670,876
Balance, beginning, (in shares) at Dec. 31, 2017 | 24,652,895 |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Issuance of common shares in acquisition of Sow Organic LLC |  |  |  |  | 433,131
Issuance of common shares for investment in Progressive Beef LLC |  |  |  |  | 91,115
Net income attributable to Where Food Comes From, Inc. |  |  |  |  | 589,672
Balance, ending at Sep. 30, 2018 | $ 25,473 | 10,995,375 | (865,380) | 607,069 | 10,762,537
Balance, ending, shares at Sep. 30, 2018 | 25,087,946 |  |  |  |
Balance, beginning at Mar. 31, 2018 | $ 24,972 | 10,390,939 | (764,178) | 52,881 | 9,704,614
Balance, beginning, (in shares) at Mar. 31, 2018 | 24,637,215 |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Effect of acquisition fair value adjustment |  | (321,937) |  |  | (321,937)
Stock-based compensation expense |  | 42,119 |  |  | 42,119
Issuance of common shares in acquisition of Sow Organic LLC | $ 218 | 432,913 |  |  | 433,131
Issuance of common shares in acquisition of Sow Organic LLC (in shares) | 217,654 |  |  |  |
Repurchase of common shares under Stock Buyback Plan |  |  | (101,202) |  | (101,202)
Repurchase of common shares under Stock Buyback Plan (in shares) | (49,700) |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  | 176,839 | 176,839
Balance, ending at Jun. 30, 2018 | $ 25,190 | 10,544,034 | (865,380) | 229,720 | 9,933,564
Balance, ending, shares at Jun. 30, 2018 | 24,805,169 |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Stock-based compensation expense |  | 45,218 |  |  | 45,218
Issuance of common shares for investment in Progressive Beef LLC | $ 50 | 91,065 |  |  | 91,115
Issuance of common shares for investment in Progressive Beef LLC (in shares) | 50,340 |  |  |  |
Issuance of common shares in acquisition of JVF Consulting LLC | $ 159 | 315,132 |  |  | 315,291
Issuance of common shares in acquisition of JVF Consulting LLC (in shares) | 158,437 |  |  |  |
Vesting of restricted shares issued to employees | $ 74 | (74) |  |  |
Vesting of restricted shares issued to employees (in shares) | 74,000 |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  | 377,349 | 377,349
Balance, ending at Sep. 30, 2018 | $ 25,473 | 10,995,375 | (865,380) | 607,069 | 10,762,537
Balance, ending, shares at Sep. 30, 2018 | 25,087,946 |  |  |  |
Balance, beginning at Dec. 31, 2018 | $ 25,473 | 11,031,264 | (1,109,061) | 818,133 | $ 10,765,809
Balance, beginning, (in shares) at Dec. 31, 2018 | 24,968,256 |  |  |  | 24,968,256
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Stock-based compensation expense |  | 44,702 |  |  | $ 44,702
Repurchase of common shares under Stock Buyback Plan |  |  | (83,423) |  | (83,423)
Repurchase of common shares under Stock Buyback Plan (in shares) | (46,758) |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  | (143,129) | (143,129)
Balance, ending at Mar. 31, 2019 | $ 25,473 | 11,075,966 | (1,192,484) | 675,004 | 10,583,959
Balance, ending, shares at Mar. 31, 2019 | 24,921,498 |  |  |  |
Balance, beginning at Dec. 31, 2018 | $ 25,473 | 11,031,264 | (1,109,061) | 818,133 | $ 10,765,809
Balance, beginning, (in shares) at Dec. 31, 2018 | 24,968,256 |  |  |  | 24,968,256
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  |  | $ 758,882
Balance, ending at Sep. 30, 2019 | $ 25,498 | 11,159,709 | (1,480,281) | 1,577,015 | $ 11,281,941
Balance, ending, shares at Sep. 30, 2019 | 24,784,625 |  |  |  | 24,784,625
Balance, beginning at Mar. 31, 2019 | $ 25,473 | 11,075,966 | (1,192,484) | 675,004 | $ 10,583,959
Balance, beginning, (in shares) at Mar. 31, 2019 | 24,921,498 |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Stock-based compensation expense |  | 47,096 |  |  | 47,096
Repurchase of common shares under Stock Buyback Plan |  |  | (168,769) |  | (168,769)
Repurchase of common shares under Stock Buyback Plan (in shares) | (95,348) |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  | 361,089 | 361,089
Balance, ending at Jun. 30, 2019 | $ 25,473 | 11,123,062 | (1,361,253) | 1,036,093 | 10,823,375
Balance, ending, shares at Jun. 30, 2019 | 24,826,150 |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Stock-based compensation expense |  | 36,672 |  |  | 36,672
Vesting of restricted shares issued to employees | $ 25 | (25) |  |  |
Vesting of restricted shares issued to employees (in shares) | 25,000 |  |  |  |
Repurchase of common shares under Stock Buyback Plan |  |  | (119,028) |  | (119,028)
Repurchase of common shares under Stock Buyback Plan (in shares) | (66,525) |  |  |  |
Net income attributable to Where Food Comes From, Inc. |  |  |  | 540,922 | 540,922
Balance, ending at Sep. 30, 2019 | $ 25,498 | $ 11,159,709 | $ (1,480,281) | $ 1,577,015 | $ 11,281,941
Balance, ending, shares at Sep. 30, 2019 | 24,784,625 |  |  |  | 24,784,625

X
- Definition Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement. + References No definition available. + Details
Name: | us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockSharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_IncreaseDecreaseInStockholdersEquityRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares of stock issued during the period pursuant to acquisitions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesAcquisitions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan. + References No definition available. + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Value of stock issued pursuant to acquisitions during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodValueAcquisitions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan. + References No definition available. + Details
Name: | us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockRepurchasedDuringPeriodShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockRepurchasedDuringPeriodValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of effect of acquisition fair value adjustment. + References No definition available. + Details
Name: | wfcf_EffectOfAcquisitionFairValueAdjustment
Namespace Prefix: | wfcf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of issuance of common shares for investment in progressive beef llc. + References No definition available. + Details
Name: | wfcf_IssuanceOfCommonSharesForInvestmentInProgressiveBeefLlc
Namespace Prefix: | wfcf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The shares of issuance of common shares for investment in progressive beef llc. + References No definition available. + Details
Name: | wfcf_IssuanceOfCommonSharesForInvestmentInProgressiveBeefLlcShares
Namespace Prefix: | wfcf_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of issuance of common shares in acquisition of jvf consulting llc. + References No definition available. + Details
Name: | wfcf_IssuanceOfCommonSharesInAcquisitionOfJvfConsultingLlc
Namespace Prefix: | wfcf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The shares of issuance of common shares in acquisition of jvf consulting llc. + References No definition available. + Details
Name: | wfcf_IssuanceOfCommonSharesInAcquisitionOfJvfConsultingLlcShares
Namespace Prefix: | wfcf_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration