Disclosure Of Compensation Related Costs, Share-Based Payments [Text Block] | 11. Stock Options and Award Programs The Company’s stock incentive plan is administered by the Compensation Committee and authorizes the grant or award of incentive stock options, non-qualified stock options, restricted stock awards, stock appreciation rights, dividend equivalent rights, performance unit awards and phantom shares. The Company issues new shares of common stock upon the exercise of stock options. Any shares associated with forfeited awards are added back to the number of shares to be granted under the stock incentive plan. The Company has issued restricted stock awards and non-qualified stock option awards as described below. Restricted Stock Awards On November 18, 2010, the Company’s Compensation Committee granted Steve L. Komar and James T. McCubbin each an award of 250,000 207,700 2.4 Stock Option Awards The Company granted 180,000 Restricted Stock Stock Options Weighted Weighted Average Average NON-VESTED AWARDS Shares Exercise Price Shares Exercise Price (Unaudited) Non-vested balances, January 1, 2015 205,952 $ 1.22 1,340,838 $ 0.57 Granted - 180,000 $ 0.70 Cancelled - (250,000) $ 0.39 Vested (35,714) $ 1.22 (416,666) $ 0.27 Non-vested balances, June 30, 2015 170,238 $ 1.22 854,172 $ 0.80 Restricted Stock Stock Options Weighted Weighted Average Average OUTSTANDING AND EXERCISABLE AWARDS Shares Exercise Price Shares Exercise Price (Unaudited) Awards outstanding, January 1, 2015 294,048 $ 1.22 2,791,601 $ 0.83 Granted - - 180,000 $ 1.45 Canceled - - (250,000) $ 0.74 Exercised - - (825,029) $ 0.81 Vested 35,714 $ 1.22 - - Awards outstanding, June 30, 2015 329,762 $ 1.22 1,896,572 $ 0.91 Awards vested and expected to vest, June 30, 2015 329,762 $ 1.22 1,896,572 $ 0.91 Awards outstanding and exercisable, June 30, 2015 - - 1,042,400 $ 0.68 Restricted Stock Stock Options Weighted Weighted Average Average NON-VESTED AWARDS Shares Exercise Price Shares Exercise Price (Unaudited) Non-vested balances, January 1, 2004 277,381 $ 1.22 1,900,000 $ 0.36 Granted - - 360,000 $ 1.03 Vested (35,714) $ 1.22 (594,162) $ 0.30 Non-vested balances, June 30, 2014 241,667 $ 1.22 1,665,838 $ 0.53 Restricted Stock Stock Options Weighted Weighted Average Average OUTSTANDING AND EXERCISABLE AWARDS Shares Exercise Price Shares Exercise Price (Unaudited) Awards outstanding, January 1, 2004 222,619 $ 1.22 3,336,500 $ 0.72 Granted - - 360,000 $ 1.45 Exercised - - (75,000) $ 0.45 Vested 35,714 $ 1.22 - - Awards outstanding, June 30, 2014 258,333 $ 1.22 3,621,500 $ 0.79 Awards vested and expected to vest, June 30, 2014 258,333 $ 1.22 3,621,500 $ 0.79 Awards outstanding and exercisable, June 30, 2014 - - 1,955,662 $ 0.73 Vested and Outstanding Expected to and Outstanding Vest Exercisable (Unaudited) Weighted-average remaining contractual life (in years) 3.8 3.8 3.5 Aggregate intrinsic value $ 1,455,465 $ 1,455,465 $ 1,046,851 Aggregate intrinsic value represents total pretax intrinsic value (the difference between WidePoint’s closing stock price on June 30, 2015 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on June 30, 2015. The intrinsic value will change based on the fair market value of WidePoint’s stock. The total intrinsic value of options exercised during the six months ended June 30, 2015 and 2014 were approximately $ 670,200 82,100 Share-based compensation (including restricted stock awards) represents both stock options based expense and stock grant expense. For the three and six month periods ended June 30, 2015 and 2014, the Company recognized share-based compensation expense of approximately $ 81,400 84,000 118,900 166,700 250,000 At June 30, 2015, the Company had approximately $ 403,300 1.7 |