XML 31 R21.htm IDEA: XBRL DOCUMENT v3.24.3
Note 15 - Related Party
 9 Months Ended
Sep. 30, 2024
Notes to Financial Statements  
Related Party Transactions Disclosure [Text Block]

15. RELATED PARTY

 

During the three and nine months ended September 30, 2024 and three and nine months ended September 30, 2023, the Company leased portions of its corporate headquarters to Puppy Toes, Inc., a company owned by the Chief Executive Officer and his wife, and to Centurion Counsel, Inc., which is owned by Puppy Toes, Inc. Rent billed to these entities from the Company totaled $2,688 and $8,064 for the three and nine months ended September 30, 2024, respectively.  During the  three and nine months ended September 30, 2023, rent billed to these entities from the Company totaled $2,688  and $8,064, respectively.

 

Additionally, we receive full payroll reimbursement for employee services provided to Centurion Counsel and Puppy Toes, Inc. during the three and nine months ended September 30, 2024, which totaled approximately $32,611 and $108,326, respectively.  During the three and nine months ended September 30, 2023, full payroll reimbursement for these services totaled approximately $37,103 and $114,453, respectively. These reimbursements were at cost and were not marked up or discounted. As of September 30, 2024 and December 31, 2023, we had  reimbursement receivable balances of approximately $10,783 and $52,879, which were paid in full during October 2024 and January 2024, respectively.