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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of the provision for income taxes as of December 31, 2018, 2017 and 2016 consist of the following:

		YEARS ENDED DECEMBER 31,
		2018				2017				2016
Current:
Federal		$	13,000			$	55,000			$	24,000
State			389,000				109,000				146,000
Total current			402,000				164,000				170,000
Deferred:
Federal			259,000				(1,335,000	)			680,000
State			(210,000	)			68,000				93,000
Total deferred			49,000				(1,267,000	)			773,000
		$	451,000			$	(1,103,000	)		$	943,000

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company’s deferred tax liabilities and assets as of December 31, 2018 and 2017 are as follows:

		DECEMBER 31,
		2018				2017
Deferred tax liabilities:
Property and equipment		$	(3,566,000	)		$	(5,009,000	)
Total deferred tax liabilities			(3,566,000	)			(5,009,000	)
Deferred tax assets:
Net operating loss carryforwards			80,000				1,421,000
Accruals and allowances			275,000				157,000
Tax credits			194,000				438,000
Other – net			206,000				186,000
Capital loss carryover			948,000				959,000
Total deferred tax assets			1,703,000				3,161,000
Valuation allowance			(1,096,000	)			(1,062,000	)
Deferred tax assets net of valuation allowance			607,000				2,099,000
Net deferred tax liabilities		$	(2,959,000	)		$	(2,910,000	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

These amounts are presented in the financial statements as follows:

		DECEMBER 31,
		2018				2017
Deferred income taxes (non-current)		$	(2,959,000	)		$	(2,910,000	)
		$	(2,959,000	)		$	(2,910,000	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The (benefit) provision for income taxes differs from the amount computed by applying the U.S. federal statutory tax rate (21% in 2018, and 34% in 2017 and 2016) to income before taxes as follows:

		YEARS ENDED DECEMBER 31,
		2018				2017				2016
Computed expected federal income tax		$	313,000			$	279,000			$	637,000
State income taxes, net of federal benefit			125,000				28,000				169,000
Non-deductible expenses			(12,000	)			41,000				42,000
Impact of US Tax Reform			-				(1,546,000	)			-
Change in valuation allowance			34,000				180,000				25,000
Other			(9,000	)			(85,000	)			70,000
		$	451,000			$	(1,103,000	)		$	943,000

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:  

		YEARS ENDED DECEMBER 31,
		2018				2017				2016
Balance at beginning of year		$	-			$	-			$	-
Additions based on tax positions of prior years			87,000				-				-
Balance at end of year		$	87,000			$	-			$	-

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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.

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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.

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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.

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