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Stock Award Programs (Tables)

9 Months Ended

Sep. 30, 2017

Nonvested Restricted Stock Shares Activity [Table Text Block]

A summary of RSA activity as of September 30, 2017 and 2016, and changes during nine month periods ended September 30, 2017 and 2016 are set forth below: 

 

		2017			2016
NON-VESTED AWARDS		(Unaudited)
Non-vested awards outstanding, January 1,			250,000			500,000
Granted (+)			300,000			-
Cancelled (-)			150,000			-
Vested (-)			275,000			250,000
Non-vested awards outstanding, September 30,			125,000			250,000
Weighted-average remaining contractual life (in years)			0.2			1.5
Unamortized RSA compensation expense		$	1,090		$	61,700
Aggregate intrinsic value of RSAs non-vested, September 30		$	81,250		$	147,500
Aggregate intrinsic value of RSAs vested during the quarter		$	177,750		$	185,000

Schedule Of Share-Based Compensation, Stock Options, Activity [Table Text Block]

A summary of stock option activity as of September 30, 2017 and 2016, and changes during nine month periods ended September 30, 2017 and 2016 are set forth below:

		2017						2016
					Weighted						Weighted
					Average						Average
					Grant Date						Grant Date
NON-VESTED AWARDS		Shares			Fair Value			Shares			Fair Value
		(Unaudited)
Non-vested balances, January 1,			920,000		$	0.59			841,672		$	0.80
Granted (+)			3,440,000		$	0.30			650,000		$	0.40
Cancelled (-)			860,000		$	0.68			25,000		$	0.72
Vested (-)			110,000		$	0.69			534,172		$	0.69
Non-vested balances, September 30,			3,390,000		$	0.27			932,500		$	0.59

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]

		2017						2016
					Weighted						Weighted
					Average						Average
OUTSTANDING AND EXERCISABLE AWARDS		Shares			Exercise Price			Shares			Exercise Price
		(Unaudited)
Awards outstanding, January 1,			2,090,668		$	0.86			1,857,668		$	0.91
Granted (+)			3,440,000		$	0.59			650,000		$	0.70
Cancelled (-)			1,402,334		$	0.97			392,000		$	0.62
Exercised (-)			30,000		$	0.57			-			-
Awards outstanding, September 30,			4,098,334		$	0.60			2,115,668		$	0.87
Awards vested and expected to vest,
September 30,			3,614,538		$	0.59			1,989,739		$	0.88
Awards outstanding and exercisable,
September 30,			708,334		$	0.73			1,183,168		$	0.82

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

Share-based compensation (including restricted stock awards) represents both stock options based expense and stock grant expense. The following table sets forth the composition of stock compensation expense included in general and administrative expense for the periods then ended:

		THREE MONTHS ENDED						NINE MONTHS ENDED
		SEPTEMBER 30,						JUNE 30,
		2017			2016			2017			2016
		(Unaudited)
Restricted stock compensation expense		$	5,447		$	21,786		$	156,768		$	65,358
Non-qualified stock compensation expense			(86,490)			46,302			(18,732)			139,056
Total share-based compensation before taxes		$	(81,043)		$	68,088		$	138,036		$	204,414

Employee Stock Option [Member]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

Employee Stock Option Grants                

		THREE MONTHS ENDED							NINE MONTHS ENDED
		SEPTEMBER 30,							SEPTEMBER 30,
		2017				2016			2017				2016
		(Unaudited)
Stock options granted			2,590,000				--			3,440,000				650,000
Expected dividend yield			0%				--			0%				0%
Expected volatility			69.6%				--			68.2%-74.2%				66%-72%
Risk-free interest rate			2.0%				--			1.8% - 2.1%				0.9%-1.5%
Forfeiture rate			4.2%				--			4.6% - 6.8%				--
Expected life			5 years				--			5 years				3-5 years

Board OF Directors Option [Member]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

Director Stock Option Grants                

		THREE MONTHS ENDED							NINE MONTHS ENDED
		SEPTEMBER 30,							SEPTEMBER 30,
		2017				2016			2017				2016
		(Unaudited)
Stock options granted			100,000				--			250,000				--
Expected dividend yield			0%				--			0%				--
Expected volatility			70.1%				--			69.6% - 70.1%				--
Risk-free interest rate			2.0%				--			1.7% - 2.0%				--
Forfeiture rate			5.9%				--			4.2% - 5.9%				--
Expected life			7 years				--			7 years				--

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Tabular disclosure of the changes in outstanding nonvested restricted stock shares.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
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