Where Food Comes From (WFCF) 10-Q 14 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 04, 2019
Cover [Abstract]
Entity Registrant Name	Where Food Comes From, Inc.
Entity Central Index Key	0001360565
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Entity File Number	333-133624
Entity Incorporation, State or Country Code	CO
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		24,733,302
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 3,420,278	$ 1,482,391
Accounts receivable, net of allowance	2,972,579	2,205,162
Short-term investments in certificates of deposit	256,802	245,597
Prepaid expenses and other current assets	205,841	439,424
Total current assets	6,855,500	4,372,574
Property and equipment, net	1,569,480	1,675,472
Right-of-use assets	3,331,344
Long-term investments in certificates of deposit		252,999
Investment in Progressive Beef	991,115	991,115
Intangible and other assets, net	3,397,797	3,852,121
Goodwill	3,143,734	3,143,734
Deferred tax assets, net	248,923	175,923
Total assets	19,537,893	14,463,938
Current liabilities:
Accounts payable	1,014,904	533,925
Accrued expenses and other current liabilities	1,133,594	492,601
Deferred revenue	951,826	654,872
Current portion of notes payable	10,689	10,173
Current portion of finance lease obligations	8,054	11,309
Current portion of operating lease obligations	232,903
Total current liabilities	3,351,970	1,702,880
Notes payable, net of current portion	24,966	32,220
Finance lease obligations, net of current portion	23,798	32,747
Operating lease obligation, net of current portion	3,588,040
Deferred rent liability		119,187
Lease incentive obligation		362,088
Total liabilities	6,988,774	2,249,122
Contingently redeemable non-controlling interest	1,267,178	1,449,007
Equity:
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 95,000,000 shares authorized; 25,498,115 (2019) and 25,473,115 (2018) shares issued, and 24,784,625 (2019) and 24,968,256 (2018) shares outstanding	25,498	25,473
Additional paid-in-capital	11,159,709	11,031,264
Treasury stock of 713,490 (2019) and 504,859 (2018) shares	(1,480,281)	(1,109,061)
Retained earnings	1,577,015	818,133
Total equity	11,281,941	10,765,809
Total liabilities and stockholders' equity	$ 19,537,893	$ 14,463,938

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	95,000,000	95,000,000
Common stock, issued	25,498,115	25,473,115
Common stock, outstanding	24,784,625	24,968,256
Treasury stock, shares	713,490	504,859

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Total revenues	$ 6,232,482	$ 5,125,378	$ 15,075,281	$ 13,184,488
Costs of revenues:
Total costs of revenues	3,645,455	2,888,856	8,734,126	7,204,917
Gross profit	2,587,027	2,236,522	6,341,155	5,979,571
Selling, general and administrative expenses	1,973,032	1,819,019	5,624,559	5,293,961
Income from operations	613,995	417,503	716,596	685,610
Other expense (income):
Dividend income from Progressive Beef	(30,000)	(100,000)	(90,000)	(100,000)
Other income, net	(2,028)	(3,516)	(7,195)	(11,556)
Gain on sale of assets			(1,000)
Interest expense	2,459	1,361	7,648	3,755
Income before income taxes	643,564	519,658	807,143	793,411
Income tax expense	184,001	169,000	230,090	257,000
Net income	459,563	350,658	577,053	536,411
Net loss attributable to non-controlling interest	81,359	26,691	181,829	53,261
Net income attributable to Where Food Comes From, Inc.	$ 540,922	$ 377,349	$ 758,882	$ 589,672
Per share - net income attributable to Where Food Comes From, Inc.:
Basic (in dollars per share)	$ 0.02	$ 0.02	$ 0.03	$ 0.02
Diluted (in dollars per share)	$ 0.02	$ 0.02	$ 0.03	$ 0.02
Weighted average number of common shares outstanding:
Basic (in shares)	24,791,534	24,900,919	24,879,556	24,756,262
Diluted (in shares)	24,971,625	25,074,477	25,062,349	24,938,699
Verification and Certification Service Revenue [Member]
Revenues:
Total revenues	$ 4,759,383	$ 3,906,996	$ 11,314,318	$ 10,210,947
Costs of revenues:
Total costs of revenues	2,673,200	2,098,462	6,332,564	5,399,626
Product Sales [Member]
Revenues:
Total revenues	1,086,272	783,303	2,362,663	1,633,509
Costs of revenues:
Total costs of revenues	696,579	489,149	1,537,837	1,035,094
Software License, Maintenance and Support Services Revenue [Member]
Revenues:
Total revenues	226,816	208,541	821,779	759,301
Costs of revenues:
Total costs of revenues	153,452	183,942	469,065	489,887
Software-Related Consulting Service Revenue [Member]
Revenues:
Total revenues	160,011	226,538	576,521	580,731
Costs of revenues:
Total costs of revenues	$ 122,224	$ 117,303	$ 394,660	$ 280,310

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating activities:
Net income	$ 577,053	$ 536,411
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	802,416	742,780
Lease incentive obligation		(8,127)
Gain on sale of assets	(1,000)
Stock-based compensation expense	128,470	125,239
Deferred tax (benefit) expense	(73,000)	57,376
Bad debt expense	26,803	10,000
Changes in operating assets and liabilities, net of effect from acquisitions:
Accounts receivable	(794,220)	(674,398)
Short-term investments	(11,205)	(3,196)
Prepaid expenses and other assets	233,583	(62,403)
Accounts payable	480,979	278,425
Accrued expenses and other current liabilities	640,993	544,473
Deferred revenue	296,954	71,831
Right of use assets and liabilities, net	26,793
Net cash provided by operating activities	2,334,619	1,618,411
Investing activities:
Acquisition of Sow Organic		(450,000)
Acquisition of JVF Consulting		(500,000)
Investment in Progressive Beef		(900,000)
Proceeds from sale of assets	1,000
Purchases of property, equipment and software development costs	(268,269)	(325,227)
Proceeds from maturity of short-term investments	252,999	250,000
Redemption (purchases) of other long-term assets		(1,350)
Net cash used in investing activities	(14,270)	(1,926,577)
Financing activities:
Repayments of notes payable	(6,738)	(7,062)
Repayments of finance lease obligations	(4,504)	(5,918)
Stock repurchase under Stock Buyback Plan	(371,220)	(140,850)
Net cash used in financing activities	(382,462)	(153,830)
Net change in cash	1,937,887	(461,996)
Cash at beginning of period	1,482,391	2,705,778
Cash at end of period	$ 3,420,278	$ 2,243,782

Consolidated Statement of Equit

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

The Company and Basis of Presen

The Company and Basis of Presentation	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company and Basis of Presentation	Note 1 - The Company and Basis of Presentation Business Overview Where Food Comes From, Inc. is a Colorado corporation based in Castle Rock, Colorado (“WFCF”, the “Company,” “our,” “we,” or “us”). We are an independent, third-party food verification company conducting both on-site and desk audits to verify that claims being made about livestock, food, other high-value specialty crops and agricultural products are accurate. We care about food and other agricultural products, how it is grown and raised, the quality of what we eat, what farmers and ranchers do, and authentically telling that story to the consumer. Our team visits farms and ranches and looks at their plants, animals, and records, and compares the information we collect to specific standards or claims that farms and ranches want to make about how they are producing food. We strive to ensure that everyone involved in the food business - from growers and farmers to retailers and shoppers – can count on WFCF to provide authentic and transparent information about the food we eat and how, where, and by whom it is produced. We also provide sustainability programs, compliance management and farming information management solutions to drive sustainable value creation. We employ a software-as-a-service (“SaaS”) revenue model that bundles annual software licenses with ongoing software enhancements and upgrades and a wide range of professional services that generate incremental revenue specific to the food and agricultural industry. Finally, the Company’s Where Food Comes From Source Verified ® Most of our customers are located throughout the United States. Basis of Presentation Our unaudited consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and include the results of operations, financial position and cash flows of Where Food Comes From, Inc. and its subsidiaries, International Certification Services, Inc. (“ICS”), Validus Verifications Services, LLC (“Validus”), Sterling Solutions (“Sterling”), SureHarvest Services, Inc. (“SureHarvest”), A Bee Organic, Sow Organic and JVF Consulting (collectively referred to as “we,” “us,” and “our” throughout this Form 10-Q). The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues, costs and expenses during the reporting period. All significant intercompany transactions and amounts have been eliminated. The results of businesses acquired are included in the consolidated financial statements from the date of the acquisition. Actual results could differ from the estimates. The consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with our audited financial statements and footnotes thereto for the year ended December 31, 2018, included in our Form 10-K filed on March 29, 2019. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. However, we believe that the disclosures are adequate to make the information presented not misleading. Certain prior year amounts have been reclassified to conform to current year presentation. Net income and shareholders’ equity were not affected by these reclassifications. The financial statements reflect all adjustments (consisting primarily of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of our financial position and results of operations. The consolidated operating results for the three and nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for any other interim period of any future year. Seasonality Our business is subject to seasonal fluctuations. Significant portions of our verification and certification service revenue are typically realized during late May through early October when the calf marketings and the growing seasons are at their peak. Because of the seasonality of the business and our industry, results for any quarter are not necessarily indicative of the results that may be achieved for any other quarter or for the full fiscal year. Recent Accounting Pronouncements The Financial Accounting Standards Board (FASB) Accounting Standards Codification is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (ASU) to communicate changes to the codification. The Company considers the applicability and impact of all ASU’s. ASU’s not listed below were assessed and determined to be either not applicable or are not expected to have a material impact on the consolidated financial statements. Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which requires lessees to recognize a right-of-use asset and a lease liability for all leases that are not short-term in nature. Accounting for finance leases is substantially unchanged. Topic 842 is effective for fiscal years beginning after December 15, 2018. We adopted the new lease standard as of January 1, 2019 using a modified retrospective transition. Under the effective date method, financial results reported in periods prior to 2019 are unchanged. We also elected the package of practical expedients, which among other things, does not require reassessment of lease classification. To assist in quantifying the impact on our consolidated financial statements and supplementing our existing disclosures, we designed internal controls over the adoption and implemented a software solution to manage and account for our leases. The adoption had a significant impact on our consolidated balance sheet due to the recognition of approximately $3.90 million of operating lease liabilities with corresponding right-of-use (“ROU”) assets for operating leases of $3.44 million as of January 1, 2019. The difference between the lease liability and the ROU asset primarily represents the existing deferred rent liabilities balances before adoption, resulting from historical straight-lining of operating leases. Balances for deferred rent and lease incentive obligation, which were historically presented separately, were cleared to zero and reclassed to our operating ROU asset. In September 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which simplifies the accounting for share-based payments made to nonemployees so the accounting for such payments is substantially the same as those made to employees. Under this ASU, share based awards to nonemployees will be measured at fair value on the grant date of the awards, entities will need to assess the probability of satisfying performance conditions if any are present, and awards will continue to be classified according to Accounting Standards Codification (“ASC”) 718 upon vesting which eliminates the need to reassess classification upon vesting, consistent with awards granted to employees. This ASU is effective for fiscal years beginning after December 15, 2018. The Company adopted the new guidance on January 1, 2019 and it did not have any effect on its consolidated financial statements. Recently Issued Accounting Pronouncements In September 2016 the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which adds a new Topic 326 to the Codification and removes the thresholds that companies apply to measure credit losses on financial instruments measured at amortized cost, such as loans, receivables, and held-to-maturity debt securities. Under current U.S. GAAP, companies generally recognize credit losses when it is probable that the loss has been incurred. The revised guidance will remove all recognition thresholds and will require companies to recognize an allowance for credit losses for the difference between the amortized cost basis of a financial instrument and the amount of amortized cost that the company expects to collect over the instrument’s contractual life. The Company is currently required to adopt the new standard in 2023. In April 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment,” which removes Step 2 from the goodwill impairment test. As a result, under the ASU, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The Company is required to adopt the new standard in 2020. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 8420): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement.” ASU 2018-13 modifies the requirements associated with the hierarchy associated with Level 1, Level 2 and Level 3 fair value measurements. The provisions of this ASU are effective for reporting periods after December 15, 2019; early adoption is permitted. We are currently evaluating the effect that this ASU will have on our consolidated financial statements. In August 2018 the FASB issued ASU 2018-15, Intangibles - Goodwill and Other - Internal Use Software - Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which amends the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract to align with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The update is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted. The company does not expect the new guidance to have an impact on its consolidated financial statements.

Business Acquisitions

Business Acquisitions	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Business Acquisitions	Note 2 – Business Acquisitions Sow Organic Acquisition On May 16, 2018, we acquired substantially all of the assets of Sow Organic for $450,000 in cash and 217,654 shares of common stock of WFCF valued at approximately $433,100. We believe the transaction further diversifies our offerings by adding complementary solutions and services available to new and existing customers. Sow Organic’s software as a service (SaaS) model allows organic certification bodies to automate and accelerate new customer onboarding by converting traditional paper-based processes to digital format, resulting in lower costs, improved workflow management and increased productivity. Sow Organic’s unique design allows certification bodies to digitize any certification scheme. Likewise, the software affords producers and handlers a more efficient way to become certified and to digitally manage their records on an ongoing basis, including completing annual certification requirements fully online. We intend to further develop the organic business opportunity and collaborate on a broader rollout of the solution to other certification markets where the tool is equally suited to improve efficiencies and reduce costs in the certification process. This transaction further strengthens our intellectual property portfolio, which we believe represents a distinct competitive advantage for the Company. We believe the impacts on proforma revenue and earnings are immaterial. The following table summarizes the final fair values assigned to the assets and liabilities acquired in addition to the excess of the purchase price over the net assets acquired at the acquisition date. Sow Organic, LLC: May 16, 2018 Software acquired $ 156,000 Identifiable intangible assets: — Tradenames and trademarks 48,000 Non-compete agreements 84,000 Customer relationships 162,000 Goodwill 433,131 Total consideration $ 883,131 Excess attributable to goodwill reflects the excess over the identifiable intangible assets acquired based on the final allocation of the purchase price. Goodwill is primarily attributable to the operational and financial benefits expected to be realized from the acquisition, including cost saving synergies from operating efficiencies, future growth in bundling opportunities across divisions and brands, realized savings from a more sophisticated information technology infrastructure, and strategic advances from expansion of our intellectual property. JVF Consulting Acquisition On August 30, 2018, we acquired substantially all of the assets of JVF Consulting, LLC (“Seller” or “JVF”) for $500,000 in cash and 158,437 shares of common stock of WFCF valued at approximately $315,300. We believe the transaction adds value to certain of our existing software solutions which are based on intellectual property built and owned by the Seller. JVF is currently the largest technology provider to our SureHarvest division. With this acquisition, WFCF controls the intellectual property associated with its current Software as a Service (SaaS) offerings. Additionally, WFCF employed three of the Seller’s employees who enhance our ability to address new markets and services with our SaaS Solutions. We believe the impacts on proforma revenue and earnings are immaterial. The following table summarizes the final fair values assigned to the assets and liabilities acquired in addition to the excess of the purchase price over the net assets acquired at the acquisition date. JVF Consulting, LLC: August 30, 2018 Software acquired $ 207,000 Identifiable intangible assets: Tradenames and trademarks 87,000 Non-compete agreements 37,000 Customer relationships 104,000 Goodwill 380,290 Total consideration $ 815,290 Excess attributable to goodwill reflects the excess over the identifiable intangible assets acquired based on the final allocation of the purchase price. Goodwill is primarily attributable to the operational and financial benefits expected to be realized from the acquisition, including cost saving synergies from operating efficiencies, future growth in bundling opportunities across divisions and brands, realized savings from a more sophisticated information technology infrastructure, and strategic advances from expansion of our intellectual property.

Basic and Diluted Net Income pe

Basic and Diluted Net Income per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Basic and Diluted Net Income per Share	Note 3 – Basic and Diluted Net Income per Share Basic net income per share was computed by dividing income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted net income per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and restricted stock awards are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following is a reconciliation of the share data used in the basic and diluted income per share computations: Three months ended September 30, Nine months ended September 30, 2019 2018 2019 2018 Basic: Weighted average shares outstanding 24,791,534 24,900,919 24,879,556 24,756,262 Diluted: Weighted average shares outstanding 24,791,534 24,900,919 24,879,556 24,756,262 Weighted average effects of dilutive securities 180,091 173,558 182,793 182,437 Total 24,971,625 25,074,477 25,062,349 24,938,699 Antidilutive securities: 283,459 202,750 283,459 202,750 The effect of the inclusion of the antidilutive shares would have resulted in an increase in earnings per share. Accordingly, the weighted average shares outstanding have not been adjusted for antidilutive shares.

Investment in Progressive Beef,

Investment in Progressive Beef, LLC	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Investment in Progressive Beef, LLC	Note 4 - Investment in Progressive Beef, LLC On August 9, 2018, the Company purchased a ten percent membership interest in Progressive Beef, LLC (“Progressive Beef”) for an aggregate purchase price of approximately $991,000. The purchase price was payable in cash of $900,000 and 50,340 shares of common stock of WFCF valued at approximately $91,100 based upon the closing price of our stock on August 9, 2018, of $1.81 per share. Where Food Comes From is the primary certifier for Progressive Beef. For the three months ended September 30, 2019, the Company received dividend income from Progressive Beef of $30,000 representing a distribution of their earnings. For the nine months ended September 30, 2019, the Company received dividend income totaling $90,000. The income is reflected within the “other (expense) income” section of the Company’s Consolidated Statement of Income for the three and nine months ended September 30, 2019. The investment is accounted for as a financial instrument under ASC 321 and the Company has elected to apply the practical expedient to value the investment at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. The Company completed a qualitative assessment and determined that there were no impairment indicators as of September 30, 2019.

Intangible and Other Assets

Intangible and Other Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible and Other Assets	Note 5 – Intangible and Other Assets The following table summarizes our intangible and other assets: September 30, December 31, Estimated 2019 2018 Useful Life Intangible assets subject to amortization: Tradenames and trademarks $ 417,307 $ 417,307 2.5 - 8.0 years Accreditations 85,395 85,395 5.0 years Customer relationships 3,350,551 3,350,551 3.0 - 15.0 years Patents 970,100 970,100 4.0 years Non-compete agreements 121,000 121,000 5.0 years 4,944,353 4,944,353 Less accumulated amortization 2,031,882 1,577,558 2,912,471 3,366,795 Tradenames/trademarks (not subject to amortization) 465,000 465,000 3,377,471 3,831,795 Other assets 20,326 20,326 Intangible and other assets: $ 3,397,797 $ 3,852,121

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Note 6 – Accrued Expenses and Other Current Liabilities The following table summarizes our accrued expenses and other current liabilities as of: September 30, December 31, 2019 2018 Income and sales taxes payable $ 36,616 $ 19,978 Payroll related accruals 814,184 147,798 Customer deposits 113,279 72,982 Professional fees and other expenses 169,515 251,843 $ 1,133,594 $ 492,601

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
Notes Payable	Note 7 – Notes Payable Notes Payable consist of the following: September 30, December 31, 2019 2018 Vehicle note $ 35,655 $ 42,393 Less current portion of notes payable and other long-term debt (10,689 ) (10,173 ) Notes payable and other long-term debt $ 24,966 $ 32,220 In September 2017, we entered into a note payable of $54,165 for the purchase of a vehicle. Interest and principal payments are due in equal monthly installments of $1,087 over five years beginning October 2017. This note bears an interest rate of 7.44% per annum and is fully secured by the vehicle. Unison Revolving Line of Credit The Company has a revolving line of credit (“LOC”) agreement which matures April 12, 2020. The LOC provides for $75,080 in working capital. The interest rate is at the Wall Street Journal prime rate plus 1.50% and is adjusted daily. Principal and interest are payable upon demand, but if demand is not made, then annual payments of accrued interest only are due, with the principal balance due on maturity. As of September 30, 2019 and December 31, 2018, the effective interest rate was 6.5% and 7.0%, respectively. The LOC is collateralized by all the business assets of ICS. As of September 30, 2019, and December 31, 2018, there were no amounts outstanding under this LOC.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Note 8 – Stock-Based Compensation In addition to cash compensation, the Company may compensate certain service providers, including employees, directors, consultants, and other advisors, with equity-based compensation in the form of stock options and restricted stock awards. The Company recognizes all equity-based compensation as stock-based compensation expense based on the fair value of the compensation measured at the grant date. For stock options, fair value is calculated at the date of grant using the Black-Scholes-Merton option pricing model. For restricted stock awards, fair value is the closing stock price for the Company’s common stock on the grant date. The expense is recognized over the vesting period of the grant. For the periods presented, all stock-based compensation expense was classified as a component within selling, general and administrative expense in the Company’s consolidated statements of operations. The amount of stock-based compensation expense is as follows: Three months ended September 30, Nine months ended September 30, 2019 2018 2019 2018 Stock options $ 33,975 $ 28,445 $ 113,857 $ 64,820 Restricted stock awards 2,697 16,773 14,613 60,419 Total $ 36,672 $ 45,218 $ 128,470 $ 125,239 During three months ended March 31, 2018, the Company awarded stock options to purchase 25,000 shares of the Company’s common stock at an exercise price of $2.55 per share to one of our business consultants. During the three months ended September 30, 2019, the Company awarded stock options to purchase 10,000 shares of the Company’s common stock at an exercise price of $1.71 per share to the members on the Company’s Board of Directors. No other stock options were awarded during the nine months ended September 30, 2019. The Company estimated the fair value of stock options using the Black-Scholes-Merton option pricing model with the following assumptions: Nine months ended September 30, 2019 2018 Number of options awarded to purchase common shares 10,000 105,750 Risk-free interest rate 1.50% 2.6% - 2.8% Expected volatility 100.3% 149.3 - 154.3% Assumed dividend yield N/A N/A Expected life of options from the date of grant 9.8 years 9.8 years The estimated unrecognized compensation cost from unvested awards which will be recognized ratably over the remaining vesting phase is as follows: Years ended December 31st: Unvested stock options Unvested restricted stock awards Total unrecognized compensation expense 2019 (remaining three months) 36,909 1,061 37,970 2020 113,378 4,251 117,629 2021 70,896 706 71,602 2022 3,722 — 3,722 $ 224,905 $ 6,018 $ 230,923 Equity Incentive Plans Our 2016 Equity Incentive Plan (the “Equity Incentive Plan”) provides for the issuance of stock-based awards to employees, officers, directors and consultants. The Plan permits the granting of stock awards and stock options. The vesting of stock-based awards is generally subject to the passage of time and continued employment through the vesting period. Stock Option Activity Stock option activity under our Equity Incentive Plan is summarized as follows: Weighted avg. Weighted avg. Weighted avg. remaining Number of exercise price grant date fair contractual life Aggregate awards per share value per share (in years) intrinsic value Outstanding, December 31, 2018 434,451 $ 1.49 $ 1.47 6.91 $ 230,039 Granted 10,000 $ 1.53 $ 1.71 10.00 $ — Exercised — $ — $ — — $ — Expired/Forfeited (7,325 ) $ 1.83 $ 1.86 — $ — Outstanding, September 30, 2019 437,126 $ 1.46 $ 1.49 6.23 $ 148,775 Exercisable, September 30, 2019 256,919 $ 1.21 $ 1.22 4.43 $ 148,775 Unvested, September 30, 2019 180,207 $ 1.81 $ 1.88 8.78 $ — The aggregate intrinsic value represents the total pre-tax intrinsic value (the aggregate difference between the closing price of our common stock on September 30, 2019 and the exercise price for the in-the-money options) that would have been received by the option holders if all the in-the-money options had been exercised on September 30, 2019. Restricted Stock Activity Restricted stock activity under our Equity Incentive Plan is summarized as follows: Weighted avg. Number of grant date options fair value Non-vested restricted shares, December 31, 2018 30,000 $ 2.38 Granted — $ — Vested (25,000 ) $ 2.35 Forfeited — $ — Non-vested restricted shares, September 30, 2019 5,000 $ 2.55

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 – Income Taxes Deferred tax assets and liabilities have been determined based upon the differences between the financial statement amounts and the tax bases of assets and liabilities as measured by enacted tax rates expected to be in effect when these differences are expected to reverse. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company’s subsidiary, SureHarvest, is a California limited liability company (“LLC”). As an LLC, management believes SureHarvest is not subject to income taxes, and such taxes are the responsibility of the respective members. The Company is not providing for income taxes for the 40% interest owned by unrelated members of SureHarvest. The provision or benefit for income taxes is recorded at the end of each interim period based on the Company’s best estimate of its effective income tax rate expected to be applicable for the full fiscal year. For the three and nine months ended September 30, 2019 we recorded an income tax expense of approximately $184,000 and $230,100, respectively, compared to income tax expense of $169,000 and $257,000 for the same 2018 periods.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 10 - Revenue Recognition Verification and Certification Segment We offer a range of products and services to maintain identification, traceability, and verification systems. We conduct both on-site and desk audits to verify that claims being made about livestock, food, other high-value specialty crops and agricultural products are accurate. We generate revenue primarily from the sale of our verification solutions, consulting services and hardware sales. We sell our products and services directly to customers at various levels in the livestock and agricultural supply chains. Verification and certification service revenue primarily consists of fees charged for verification audits and other verification services that the Company performs for customers. A more detailed summary of our verification and certification services is included in the subsections below. Animal Verification and Certification Services Our animal verification and certification services contracts are generally structured in one of the following ways: (i) we commit to perform the required number of animal audits to verify a customer’s compliance with a standard or claim, or (ii) we commit to perform animal audit services at a fixed price by site or location type as requested by our customer during an annual period. These contract structures are discussed in more detail in the subsections below. Contract to Provide Required Number of Animal Audit Services For certain of our animal verification and certification services, we commit to perform the required number of location or site audits within our customer’s supply chain to verify customer’s compliance with a contractually-specified standard or claim. Each location or site audit is typically very short-term in nature, with a typical duration of one to two weeks. Upon completion of an audit, we provide the customer with an audit verification report for the specific site or location that was audited. Payment is made by customer upon completion of each site or location audit. We generally enter into revenue contracts with a one-year term. Our customers generally have the right to terminate the contract without prejudice with thirty days’ written notice. We have determined that, as a result of the termination provisions present in these contracts, the accounting contract term is a thirty-day period, with each thirty-day time increment representing a separate accounting contract under ASC 606. Furthermore, we have concluded that there is a single performance obligation that is a series comprised of each distinct location or site audit performed. Our customers are charged a standard daily rate for the provision of an audit based on the scale of site operations and geographical location. Consideration attributable to each audit within the series is variable, as the number of days required to complete each audit is not known until performance of that audit occurs. We have concluded that it is appropriate to allocate variable consideration (that is, the number of days required to complete an audit) to each audit within the series. This is because the consideration that we earn for each audit relates specifically to our efforts to transfer to our customer that discrete audit, and the resulting audit opinion or verification report, for that specified site or location, and this allocation is consistent with the allocation objective as defined in ASC 606. As a result, instances in which the Company evaluates and applies the constraint on variable consideration are immaterial. We further concluded that over-time recognition is appropriate because: (i) our performance of audits does not create an asset with an alternative use, as the audit and related verification report relates to facts and circumstances that are specific to each customer site or location (that is, there is a practical limitation on our ability to readily direct the asset to another customer) and (ii) we have an enforceable right to payment, inclusive of a reasonable profit, for performance completed to date. We utilize an input method to measure over-time progress of each audit within the series based on the number of audit days performed. We do, however, note that there are instances in which we only have an enforceable right to payment upon completion of an audit, and thus, over-time recognition is not permitted. For these contracts, revenue is recognized at the point in time at which an audit is completed. This does not result in a significant difference in the timing of revenue recognition (as compared to those audits that are recognized over time) due to the very short-term duration of an audit. Our customers may also have the option to purchase incremental review services (for example, an investigative audit or video review services) that are unrelated to the audit services to verify compliance with a specified standard or claim. The incremental review services are also typically very short-term in nature (that is, one to two weeks). We have concluded that these optional purchases do not reflect a material right under ASC 606 because the incremental review services are performed at standard pricing that would be charged to other similarly situated customers. Upon customer request for an incremental review service, we believe that our customer has made a discrete purchasing decision that should be treated as a separate accounting contract under ASC 606. We charge a fixed fee for the incremental review service, and thus, upon customer request, we are entitled to fixed consideration for that service under ASC 606. We concluded that over-time revenue recognition is appropriate for incremental review services because: (i) our performance of incremental review services does not create an asset with an alternative use because that review service, and the associated customer deliverable, relates to facts and circumstances that are specific to each customer site or location (that is, there is a practical limitation on our ability to readily direct the asset to another customer) and (ii) we have an enforceable right to payment, inclusive of a reasonable profit, for performance completed to date on incremental review services. We utilize a time-based input method to measure progress toward complete satisfaction of an incremental review service, which is based on the number of hours performed on the incremental review service relative to the total number of hours required to complete that review service. As previously mentioned, our incremental review services are typically completed within one to two weeks of a customer request. Contract to Provide Animal Audit Services at Customer Request Other animal verification and certification services contracts are structured such that we commit to perform audit services at a fixed price by site or location type as requested by our customer during an annual period. Performance of an audit typically occurs within a one to two-week period. We invoice our customer upon completion of an audit, and payment is due from customer within thirty days or less of receipt of invoice. Under this contract structure, the customer is, in effect, provided a pricing list for animal audit services, and pricing is effective over a one-year period. We have concluded that enforceable rights and obligations do not arise until a customer actually engages us to perform an audit service documented in the pricing list; therefore, each customer request represents a purchasing decision that is a separate accounting contract under ASC 606. We note that the termination provisions specified in our pricing lists vary. In certain instances, a customer may only have the right to terminate in the event of non-performance. Alternatively, in other contracts, a customer may have the right to terminate without prejudice at any time or with thirty days’ written notice. However, regardless of the termination provision specified, we have concluded that the accounting contract term is equal to the duration of the requested audit service (that is, the termination provisions generally do not affect the accounting contract term for each requested audit service). Upon a customer’s request for an audit service, consideration is fixed, as we charge the customer a fixed fee by audit type over the annual period per the pricing list. We concluded that over-time revenue recognition is appropriate for a requested audit service because: (i) our performance of the requested audit service does not create an asset with an alternative use as that audit, and the associated audit report, relate to facts and circumstances that are specific to each customer site or location (that is, there is a practical limitation on our ability to readily direct the asset to another customer) and (ii) we have an enforceable right to payment, inclusive of a reasonable profit, for performance completed to date on a requested audit. A time-based input method is utilized to measure progress toward complete satisfaction of an audit based on the number of hours performed on that audit relative to the total number of hours expected to be required to complete the audit. As previously mentioned, our audit services are typically completed within one to two weeks of a customer request. Other Considerations for Animal Certification and Verification Services In connection with the provision of on-site audits related to animal certification and verification services, reimbursable expenses are incurred and billed to customers, and such amounts are recognized on a gross basis as both revenue and cost of revenue. Any amounts collected on behalf of a third-party and remitted in full to that third-party are excluded from the transaction price and, thus, revenue. Crop and Other Processed Product Verification and Certification Services Third-party crop and other processed product audits are generally structured such that we commit to perform an independent audit to verify that food producers and/or farmers comply with certain standards. We generally provide verification services related to organic, Non-GMO and gluten-free standards. Depending on the crop or product type, verification audit activities may take two months to one year to complete. During this assessment period, various integrated audit activities and/or input reviews are performed in accordance with the regulations specified by the relevant standard. The fee structure is such that customers pay an annual assessment fee for a crop or other processed product to verify compliance with the specified standard. This fee is payable upfront on a nonrefundable basis. Our customers can typically terminate a crop or other processed product audit at any time without prejudice. However, given the nonrefundable upfront payment structure for the annual assessment service, we have concluded that the contract term is one year. We record the upfront payment made by the customer for the annual assessment service as deferred revenue. The audit activities and input reviews required in the provision of an annual assessment are not distinct under ASC 606, and consequently, we account for an annual assessment as a single integrated performance obligation. For certain of our third-party crop and other processed product audits, the annual assessment fee is fixed for the annual period. In other scenarios, the annual assessment fee may be variable due to increased review activities required for incremental inputs to a crop or processed product identified through the assessment process. At the time that an incremental input is identified, which generally occurs in the early stages of an annual assessment, the incremental consideration for the provision of review services related to that incremental input also becomes known. We allocate the transaction price derived from the annual assessment fee to the single integrated performance obligation for that annual assessment. Revenue related to the annual assessment is recognized over time in accordance with ASC 606. This is because the annual assessment service does not create an asset with an alternative use, as it relates to facts and circumstances that are specific to a customer’s crop or processed product. Further, we have an enforceable right to payment for performance completed to date on the annual assessment due to the nonrefundable upfront payment made by customer. We utilize an input method to measure progress toward satisfaction of the annual assessment based on the percentage of activities/phases or input reviews completed under the annual assessment. As it relates to the upfront payment for the annual assessment, we have utilized the practical expedient that exempts us from adjusting consideration for the effects of a significant financing component when we expect that the period between customer payment and the provision of the related service is one year or less. In certain contracts, an independent third-party inspection may be required for a site or location in our customer’s supply chain in accordance with the regulations for a specified standard. An inspection is performed by an independent third-party inspector, and the customer is charged an hourly rate for these inspection services. Under this scenario, a separate accounting contract arises upon initiation and performance of an inspection, and we typically invoice our customer for the inspection upon completion of the inspection service. Given that the customer has the ability to terminate at any time without prejudice, we have concluded that the contract term for each inspection ends as control of an inspection service transfers. Inspections are generally short-term in nature with a term ranging from a few days to two weeks. We have further determined that inspections are distinct from an annual assessment. Consideration attributable to an inspection is variable, as the inspector is only able to provide a high-level estimate of the cost of the inspection based on the inspector’s hourly rate until the inspector is at the relevant producer/supplier site to determine the time and level of effort required to complete the inspection. Given the very short-term nature of an inspection, variability related to an inspection generally resolves itself within a reporting period. However, we are typically required by certain regulations to provide an inspection cost estimate to our customer, and, if required, we utilize that estimate as our estimate of variable consideration. The cost estimate is generally derived from the cost to perform the prior-year inspection for that specific customer site or location or, when required, the historical cost to provide an inspection for a comparable site or location. In our experience, the historical cost of inspections has been predictive of the future cost of an inspection. Other Considerations for Crop and Other Processed Product Verification Services Reimbursable expenses incurred in the provision of an annual assessment or required inspection are billed to our customers, and such amounts are recognized on a gross basis as both revenue and cost of revenue. In addition, any amounts collected on behalf of a third-party and remitted in full to that third-party are excluded from the transaction price and, thus, revenue. Product Sales Product sales are primarily generated from the sale of cattle identification ear tags. Each customer purchase request represents a purchasing decision made by customer. As such, enforceable rights and obligations (and, thus, a separate accounting contract under ASC 606) arise at the time a customer submits its purchase request to us. At the time of request, we are entitled to fixed consideration, as the sales quantity and related price of the product is known. All of our customers are charged the same fixed price per tag. Revenue for product sales is recognized upon delivery of the goods to customer, at which point title, custody and risk of loss transfer to the customer. We typically deliver product to the customer within a few days of customer’s sales request. At the time of delivery, we invoice our customer for the related product sales and record invoiced amounts to accounts receivable. Payment is typically due by customer upon receipt of invoice. In relation to our product sales, the sales taxes collected from customers and remitted to government authorities are excluded from revenue. Additionally, we do not typically provide right of return or warranty on product sales. Software Sales and Related Consulting Segment We predominately offer software products via a SaaS model, which is an annual subscription-based model. Support services are generally included in the subscription. We also provide web-hosting services on an annual basis to all of our customers in conjunction with their software subscription. Customers have the ability to terminate without prejudice upon thirty days’ written notice; however, the subscription fee, inclusive of maintenance and support services, and the web-hosting fee are paid upfront by the customer on a nonrefundable basis. Consequently, we have concluded that the contract term for the annual software subscription and web-hosting services is one year. We have determined that a software license subscription and the related hosting service should be accounted for as a service transaction, as we provide the functionality of our software through the hosting arrangement. The SaaS arrangement provides customers with unlimited access to our software and, thus, is accounted for as a series of distinct daily service periods that provide substantially the same service (that is, continuous access to the hosted software) each day during the annual contract term. Further, the provision of basic technical support services also represents a stand-ready obligation that is a series of distinct daily service periods that provide substantially the same service (that is, access to our technical support infrastructure) during the annual contract term. Because the basic technical support services and SaaS each represent performance obligations that are a series of distinct daily service periods, we have elected to combine these performance obligations. We are entitled to fixed consideration for the software license subscription, inclusive of support services, and the related hosting service. The software license subscription and hosting fees in our contracts represent the standalone selling price for that related service. This is because the fees charged for the software license subscription and hosting service represent the software license subscription and hosting service fees that are charged to other customers with a similar level of data loaded into the software (regardless of whether that customer contracts for professional services). Accordingly, the software license subscription and hosting fees are allocated to the combined SaaS performance obligation. We recognize revenue related to the SaaS arrangement over time because a customer simultaneously receives and consumes the benefit from the provision of access to the hosted software over the annual subscription period. Accordingly, we utilize a time-based output measure of progress that results in a straight-line attribution of revenue. That is, revenue related to the combined SaaS obligation should be recognized daily on a straight-line basis over the one-year subscription term, as this reflects the direct measurement of value to a customer of the provision of access to the software via hosting each day. As it relates to the upfront payment for the software subscription and hosting service, we have utilized the practical expedient that exempts us from adjusting consideration for the effects of a significant financing component when we expect that the period between customer payment and the provision of the related service is one year or less. In addition, we record the upfront payment made by customer for the annual assessment service as deferred revenue. In some of our SaaS contracts, we also provide software-related consulting services to our customers during an annual software subscription period. Consulting services fees are derived from a standard rate card by employee level, and we invoice for consulting services monthly on a time-incurred basis. Due to the termination provisions present in our SaaS contracts, our customers have an in-substance renewal decision each month for further consulting services (that is, via their decision not to terminate the contract each month). Accordingly, the contract term for consulting services is on a month-to-month basis within the annual subscription period. We have concluded that consulting services are distinct from the SaaS arrangement. To the extent that consulting services result in a software enhancement or new functionality, we have determined that those consulting services are still distinct because added features typically provide new, discrete capabilities with independent value to a customer and a customer accesses the SaaS in a single-tenant architecture. Further, additional features and functionality are often made available to a customer substantially after the “go-live” date of the software (via the hosting service). As a result, our software-related consulting services represent distinct performance obligations. We recognize revenue over time in accordance with ASC 606. This is because our performance does not create an asset with an alternative use, as consulting services, and, if applicable, any related software enhancements, are highly tailored to the farming industry specific to the given customer, and we have an enforceable right to payment, inclusive of profit, for performance completed to date. As a result, for our consulting services, we have elected to utilize the practical expedient that allows us to recognize revenue in the amount to which we have a right to invoice, as we believe that we have a right to consideration from a customer in an amount that corresponds directly with the value to the customer of our performance completed to date for the provision of consulting services. Principal versus Agent Considerations Under certain of our verification and certification service contracts, a third-party inspector may be required to perform an independent inspection of a site or location within our customer’s supply chain in accordance with regulations of a certain standard or claim. In this scenario, we have concluded that we are the principal in the provision of inspection services to our customer, as we control the inspection service, and the related inspection report, before it is transferred to our customer. In accordance with this conclusion, we present revenue related to inspections on a gross basis, with customer payment for an inspection presented as revenue and the inspection cost paid to the third-party inspector presented as an expense. In addition, we utilize a third-party to provide web-hosting services in the provision of our SaaS arrangements. In this scenario, we are primarily responsible for fulfilling the promise to provide web-hosting services to the customer, and we establish the fee that the customer is charged for the web-hosting services. Consequently, we have also concluded that we are the principal in the provision of web-hosting services under our SaaS arrangements. As such, we present revenue on a gross basis, with consideration received from our customer for the web-hosting service recorded as revenue and the cost paid to the third-party to provide those web-hosting services recorded as an expense. Disaggregation of Revenue We have identified four material revenue categories in our business: (i) verification and certification service revenue, (ii) product sales, (iii) software license, maintenance and support services revenue and (iv) software-related consulting service revenue. Revenue attributable to each of our identified revenue categories is disaggregated in the table below. Three months ended September 30, 2019 Three months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Revenues: Verification and certification service revenue $ 4,759,383 $ — $ — $ 4,759,383 $ 3,906,996 $ — $ — $ 3,906,996 Product sales 1,086,272 — — 1,086,272 783,303 — — 783,303 Software license, maintenance and support services revenue — 286,816 (60,000 ) 226,816 — 208,541 — 208,541 Software-related consulting service revenue — 196,723 (36,712 ) 160,011 — 226,538 — 226,538 Total revenues $ 5,845,655 $ 483,539 $ (96,712 ) $ 6,232,482 $ 4,690,299 $ 435,079 $ — $ 5,125,378 Nine months ended September 30, 2019 Nine months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Revenues: Verification and certification service revenue $ 11,314,318 $ — $ — $ 11,314,318 $ 10,210,947 $ — $ — $ 10,210,947 Product sales 2,362,663 — — 2,362,663 1,633,509 — — 1,633,509 Software license, maintenance and support services revenue — 969,056 (147,277 ) 821,779 — 759,301 — 759,301 Software-related consulting service revenue — 660,755 (84,234 ) 576,521 — 580,731 — 580,731 Total revenues $ 13,676,981 $ 1,629,811 $ (231,511 ) $ 15,075,281 $ 11,844,456 $ 1,340,032 $ — $ 13,184,488 Transaction Price Allocated to Remaining Performance Obligations We generally enter into revenue contracts with a one-year term. In certain instances, we have concluded that our contract term is less than one year because: (i) the termination provisions present in the contract impact the contract term under ASC 606 or (ii) a contract under ASC 606 arises at the time our customer requests the provision of a good or service that is delivered within or over a few days to a couple of weeks. As a result of our short-term contract structures, we have utilized the practical expedient in ASC 606-10-50-14 that exempts us from disclosure of the transaction price allocated to remaining performance obligations if the performance obligation is part of a contract that has an original expected duration of one year or less. Contract Balances Under our animal verification and certification services contracts, we invoice customers once the performance obligation for the provision of a site or location audit has been satisfied, at which point payment is unconditional. In addition, any product sales are invoiced upon delivery to the customer, at which point payment is also unconditional. Accordingly, our animal verification and certification services contracts do not give rise to a contract asset under ASC 606; rather, invoiced amounts reflect accounts receivable. Under our crop and other processed product verification and certification services, a nonrefundable payment for an annual assessment of compliance with a standard is typically made by our customers upfront upon contract execution. That is, payment is made in advance of the provision of annual assessment services. Accordingly, we recognize deferred revenue upon receipt of the upfront payment from our customers for crop and other processed product audit assessment services. Revenue is subsequently recognized, and the related deferred revenue is reduced, over the one-year period during which assessment services are provided to the customer using the over-time measure of progress selected in accordance with ASC 606. To the extent that an inspection is required during the annual assessment period, we invoice customers once the performance obligation for the inspection has been satisfied, at which point payment is unconditional. As such, inspection services give rise to accounts receivable. Our software subscriptions, web-hosting, and support services are paid by our customers upfront on a nonrefundable basis. That is, payment is made in advance of the provision of these services to our customers. As a result, we recognize deferred revenue upon receipt of the upfront payment from our customers for software subscriptions, web-hosting and maintenance and support services. Revenue is subsequently recognized, and the related deferred revenue is reduced, on a straight-line basis during the annual contract term that these stand-ready services are provided to customer. Software-related consulting services are invoiced monthly on a time-incurred basis, at which point we have an enforceable right to payment for those services. Because payment is unconditional upon invoicing, our software-related consulting services are reflected as accounts receivable. As of September 30, 2019, and December 31, 2018, accounts receivable from contracts with customers, net of allowance for doubtful accounts, were approximately $2,972,600 and $2,205,200, respectively. As of September 30, 2019, and December 31, 2018, deposits and deferred revenue from contracts with customers were approximately $1,065,100 and $727,900, respectively. The balance of the contract liabilities at September 30, 2019 and December 31, 2018 are expected to be recognized as revenue within one year or less of the invoice date. The following table reflects the changes in our contract liabilities during the three month period ended September 30, 2019: Deferred revenue: Unearned revenue June 30, 2019 $ 1,143,158 Unearned billings 434,005 Revenue recognized (625,337 ) Unearned revenue September 30, 2019 $ 951,826 The following table reflects the changes in our contract liabilities during the nine month period ended September 30, 2019: Deferred revenue: Unearned revenue January 1, 2019 $ 654,872 Unearned billings 2,187,176 Revenue recognized (1,890,222 ) Unearned revenue September 30, 2019 $ 951,826 Costs to fulfill a contract Prior to August 2018, we incurred a fixed cost, payable to JVF Consulting, LLC, a third-party provider, to perform set-up activities for new (or first-year) customers that contract for our software subscription and hosting services. As previously discussed in Note 2, on August 30, 2018, we acquired JVF Consulting, which included three key employees. We concluded that those set-up activities performed by JVF did not transfer a good or service as defined in ASC 606 to our customers. We capitalize fixed set-up costs as an asset on the following basis: (i) the fixed set-up costs incurred relate specifically to a customer contract for our software subscription and hosting service, (ii) the fixed set-up costs incurred are expected to be recovered via provision of the software subscription and hosting service to that customer and (iii) the set-up costs generate or enhance resources of the Company by permitting us to provide software subscription and hosting services to our customer, which, in turn, generates revenues. Capitalized costs related to those set-up activities are amortized on a straight-line basis over the one-year license subscription and hosting period. The ending balance at September 30, 2019 and December 31, 2018 of capitalized assets attributable to the set-up costs incurred to fulfill software subscription and hosting contracts was not material. No set-up costs related to our software subscription and hosting services were incurred for the three months ended September 30, 2019 or the year-ended December 31, 2018. In addition, amortization of capitalized set-up costs for the three months ended September 30, 2019 or the year ended December 31, 2018 was not material, and no impairment loss was incurred related to capitalized set-up costs. Commissions and other costs to obtain a contract are expensed as incurred as our contracts are typically completed in one year or less, and where applicable, we generally would incur these costs whether or not we ultimately obtain the contract.

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Lessee Disclosure [Abstract]
Leases	Note 11 – Leases We adopted ASU 2016-02: Leases (Topic 842) as of January 1, 2019. We determine if an arrangement is a lease at inception. Operating leases are included in the right-of-use (ROU) assets, current operating lease liabilities and noncurrent operating lease liabilities in our consolidated balance sheet. Finance leases are included in property and equipment, current finance lease obligations and long-term finance lease obligations in our consolidated balance sheet. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. As the discount rates in the Company’s lease are not implicit, the Company estimated the incremental borrowing rate based on the rate of interest the Company would have to pay to borrow a similar amount on a collateralized basis over a similar term. Our lease term includes options to extend the lease when it is reasonably certain that we will exercise that option. Leases with a term of 12 months or less are not recorded on the balance sheet. Our lease agreements do not contain any residual value guarantees. We have operating and finance leases for corporate offices, other regional offices, and certain equipment. Our leases have remaining lease terms of 1 year to 15 years, some of which include multiple options to extend the leases for up to 5 years each. The components of lease expense were as follows: Three months ended Nine months ended Operating lease cost $ 115,674 $ 353,267 Finance lease cost Amortization of assets 2,025 6,558 Interest on finance lease obligations 1,763 5,723 Total net lease cost $ 119,462 $ 365,548 Included in the table above, is $92,200 and $276,600 for the three and nine months ended September 30, 2019, respectively, of operating lease cost for our corporate headquarters. This space is being leased from The Move, LLC. Our CEO and President, each a related party to WFCF, have a 24.3% jointly-held ownership interest in The Move, LLC. Rent expense for the three and nine months ended September 30, 2018 was $154,200 and $435,300, respectively. Supplemental balance sheet information related to leases was as follows: September 30, 2019 Operating leases: Related Party Other Total Right of use asset $ 2,975,520 $ 332,869 $ 3,308,389 Current operating lease liabilities 153,456 79,447 232,903 Noncurrent operating lease liabilities 3,301,204 286,836 3,588,040 Total operating lease liabilities $ 3,454,660 $ 366,283 $ 3,820,943 Finance leases: September 30, 2019 Right of use asset, at cost $ 43,041 Accumulated amortization (20,086 ) Right of use asset, net $ 22,955 Current obligations of finance leases $ 8,054 Finance leases, net of current obligations 23,798 Total finance lease liabilities $ 31,852 Weighted average remaining lease term (in years): Operating leases 11.2 Finance leases 3.2 Weighted average discount rate: Operating leases 5.8 % Finance leases 20.8 % Supplemental cash flow and other information related to leases was as follows: Nine months ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 319,586 Operating cash flows from finance leases $ 5,723 Financing cash flows from finance leases $ 4,504 Maturities of lease liabilities were as follows: Years Ending December 31st, Operating Leases Finance Leases 2019 (remaining three months) $ 110,773 $ 3,705 2020 448,992 13,597 2021 461,657 12,355 2022 465,758 10,050 2023 461,310 4,514 Thereafter 3,308,155 — Total lease payments 5,256,645 44,221 Less amount representing interest (1,435,702 ) (12,369 ) Total lease obligations 3,820,943 31,852 Less current portion (232,903 ) (8,054 ) Long-term lease obligations $ 3,588,040 $ 23,798 As previously reported in the 2018 Form 10-K under ASC Topic 840, future minimum lease payments under the Company’s operating lease agreements that had initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2018 were as follows: Years ended December 31st: Total 2019 $ 420,370 2020 421,590 2021 432,079 2022 447,264 2023 460,682 Thereafter 3,327,705 Total lease commitments $ 5,509,690

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 12 – Commitments and Contingencies Legal proceedings From time to time, we may become involved in various legal actions, administrative proceedings and claims in the ordinary course of business. We generally record losses for claims in excess of the limits of purchased insurance in earnings at the time and to the extent they are probable and estimable. We are not aware of any legal actions currently pending against us. Contingently Redeemable Non-Controlling Interest On December 28, 2016, we entered into an Asset Purchase Agreement (the “SureHarvest Purchase Agreement”), by and among the Company, SureHarvest Services LLC (the “Buyer” or “SureHarvest”); and SureHarvest, Inc., a California corporation (the “Seller”). We purchased the business assets of the Seller for total consideration of approximately $2.66 million, comprised of approximately $1,122,000 in cash and 850,852 shares of common stock of WFCF valued at approximately $1,534,900. Additionally, we issued the Seller a 40% membership interest in SureHarvest, with the Company holding a 60% interest. Following the thirty-nine-month anniversary of the effective date of the SureHarvest Purchase Agreement, the Company shall have the option, but not the obligation, to purchase all the units (the 40% interest) of SureHarvest held by the Seller, and the Seller shall have the option, but not the obligation, to require the Company to purchase all the units of SureHarvest held by the Seller. The purchase price for the units shall be equal to the amount the selling holders of the units would be entitled to receive upon a liquidation of SureHarvest assuming all of the assets of SureHarvest are sold for a purchase price equal to the product of eight and half times trailing twelve-month earnings before income taxes, depreciation and amortization, as defined, subject to an $8 million ceiling. Because SureHarvest, Inc. at its option, can require the Company to purchase its 40% interest in SureHarvest, the SureHarvest non-controlling interest meets the definition of a contingently redeemable non-controlling interest. Redeemable non-controlling interests are presented at the greater of their carrying amount or redemption value at the end of each reporting period and are shown as a separate caption between liabilities and equity (mezzanine section) in the accompanying consolidated balance sheet. The table below reflects the activity of the contingently redeemable non-controlling interest: Balance, December 31, 2018 $ 1,449,007 Net loss attributable to non-controlling interest in SureHarvest for the year to date period ended September 30, 2019 (181,829 ) Balance, September 30, 2019 $ 1,267,178

Segments

Segments	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segments	Note 13 - Segments With each acquisition, we assess the need to disclose discrete information related to our operating segments. Because of the similarities of certain of our acquisitions that provide certification and verification services, we aggregate operations into one verification and certification reportable segment. The operating segments included in the aggregated verification and certification segment include IMI Global, ICS, and Validus. The factors considered in determining this aggregated reporting segment include the economic similarity of the businesses, the nature of services provided, production processes, types of customers and distribution methods. The Company also determined that it has a software sales and related consulting reportable segment. SureHarvest, which includes Sow Organic and JVF Consulting, is the sole operating segment. This segment includes software license, maintenance, support and software-related consulting service revenues. The Company’s chief operating decision maker (the Company’s CEO) allocates resources and assesses the performance of its operating segments. Segment management makes decisions, measures performance, and manages the business utilizing internal reporting operating segment information. Performance of operating segments are based on net sales, gross profit, selling, general and administrative expenses and most importantly, operating income. The Company eliminates intercompany transfers between segments for management reporting purposes. The following table shows information for reportable operating segments: Three months ended September 30, 2019 Three months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Intangible and other assets, net $ 1,343,955 $ 2,053,842 $ — $ 3,397,797 $ 2,883,887 $ 1,983,577 $ — $ 4,867,464 Goodwill 1,133,122 2,010,612 — 3,143,734 1,840,956 1,372,488 — 3,213,444 Total assets 14,214,110 5,323,783 — 19,537,893 14,274,121 1,229,225 — 15,503,346 Revenues: Verification and certification service revenue $ 4,759,383 $ — $ — $ 4,759,383 $ 3,906,996 $ — $ — $ 3,906,996 Product sales 1,086,272 — — 1,086,272 783,303 — — 783,303 Software license, maintenance and support services revenue — 286,816 (60,000 ) 226,816 — 208,541 — 208,541 Software-related consulting service revenue — 196,723 (36,712 ) 160,011 — 226,538 — 226,538 Total revenues $ 5,845,655 $ 483,539 $ (96,712 ) $ 6,232,482 $ 4,690,299 $ 435,079 $ — $ 5,125,378 Costs of revenues: Costs of verification and certification services 2,733,350 — (60,150 ) 2,673,200 2,098,462 — — 2,098,462 Costs of products 696,579 — — 696,579 489,149 — — 489,149 Costs of software license, maintenance and support services — 153,452 — 153,452 — 183,942 — 183,942 Costs of software-related consulting services — 122,224 — 122,224 — 117,303 — 117,303 Total costs of revenues 3,429,929 275,676 (60,150 ) 3,645,455 2,587,611 301,245 — 2,888,856 Gross profit 2,415,726 207,863 (36,562 ) 2,587,027 2,102,688 133,834 — 2,236,522 Depreciation & amortization 78,620 178,568 — 257,188 102,944 138,230 — 241,174 Other operating expenses 1,519,708 232,698 (36,562 ) 1,715,844 1,442,568 135,277 — 1,577,845 Segment operating (loss)/income $ 817,398 $ (203,403 ) $ — $ 613,995 $ 557,176 $ (139,673 ) $ — $ 417,503 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (29,563 ) (6 ) — (29,569 ) (102,155 ) — — (102,155 ) Income tax (benefit)/expense — — 184,001 184,001 — — 169,000 169,000 Net loss attributable to non-controlling interest — 81,359 — 81,359 — 26,691 — 26,691 Net (loss)/income attributable to WFCF $ 846,961 $ (122,038 ) $ (184,001 ) $ 540,922 $ 659,331 $ (112,982 ) $ (169,000 ) $ 377,349 Nine months ended September 30, 2019 Nine months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Intangible and other assets, net $ 1,343,955 $ 2,053,842 $ — $ 3,397,797 $ 2,883,887 $ 1,983,577 $ — $ 4,867,464 Goodwill 1,133,122 2,010,612 — 3,143,734 1,840,956 1,372,488 — 3,213,444 Total assets 14,214,110 5,323,783 — 19,537,893 14,274,121 1,229,225 — 15,503,346 Revenues: Verification and certification service revenue $ 11,314,318 $ — $ — $ 11,314,318 $ 10,210,947 $ — $ — $ 10,210,947 Product sales 2,362,663 — — 2,362,663 1,633,509 — — 1,633,509 Software license, maintenance and support services revenue — 969,056 (147,277 ) 821,779 — 759,301 — 759,301 Software-related consulting service revenue — 660,755 (84,234 ) 576,521 — 580,731 — 580,731 Total revenues $ 13,676,981 $ 1,629,811 $ (231,511 ) $ 15,075,281 $ 11,844,456 $ 1,340,032 $ — $ 13,184,488 Costs of revenues: Costs of verification and certification services 6,455,687 — (123,123 ) 6,332,564 5,399,626 — — 5,399,626 Costs of products 1,537,837 — — 1,537,837 1,035,094 — — 1,035,094 Costs of software license, maintenance and support services — 469,065 — 469,065 — 489,887 — 489,887 Costs of software-related consulting services — 394,660 — 394,660 — 280,310 — 280,310 Total costs of revenues 7,993,524 863,725 (123,123 ) 8,734,126 6,434,720 770,197 — 7,204,917 Gross profit 5,683,457 766,086 (108,388 ) 6,341,155 5,409,736 569,835 — 5,979,571 Depreciation & amortization 263,209 539,207 — 802,416 328,370 414,410 — 742,780 Other operating expenses 4,229,813 700,718 (108,388 ) 4,822,143 4,127,982 423,199 — 4,551,181 Segment operating (loss)/income $ 1,190,435 $ (473,839 ) $ — $ 716,596 $ 953,384 $ (267,774 ) $ — $ 685,610 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (89,538 ) (1,009 ) — (90,547 ) (108,661 ) 860 — (107,801 ) Income tax (benefit)/expense — — 230,090 230,090 — — 257,000 257,000 Net loss attributable to non-controlling interest — 181,829 — 181,829 — 53,261 — 53,261 Net (loss)/income attributable to WFCF $ 1,279,973 $ (291,001 ) $ (230,090 ) $ 758,882 $ 1,062,045 $ (215,373 ) $ (257,000 ) $ 589,672

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2019
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Note 14 – Supplemental Cash Flow Information Nine months ended September 30, 2019 2018 Cash paid during the year: Interest expense $ 8,768 $ 3,755 Income taxes $ 131,268 $ 418,965 Non-cash investing and financing activites: Common stock issued in connection with acquisition of Sow Organic $ — $ 433,131 Common stock issued in connection with investment in Progressive Beef $ — $ 91,115 Common Stock issued in connection with acquisition of JVF Consulting $ — $ 315,291 Equipment acquired under a capital lease $ — $ 19,809 Lease incentive obligation $ — $ 230,220

Business Acquisitions (Tables)

Business Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of acquisitions	The following table summarizes the final fair values assigned to the assets and liabilities acquired in addition to the excess of the purchase price over the net assets acquired at the acquisition date. Sow Organic, LLC: May 16, 2018 Software acquired $ 156,000 Identifiable intangible assets: — Tradenames and trademarks 48,000 Non-compete agreements 84,000 Customer relationships 162,000 Goodwill 433,131 Total consideration $ 883,131 The following table summarizes the final fair values assigned to the assets and liabilities acquired in addition to the excess of the purchase price over the net assets acquired at the acquisition date. JVF Consulting, LLC: August 30, 2018 Software acquired $ 207,000 Identifiable intangible assets: Tradenames and trademarks 87,000 Non-compete agreements 37,000 Customer relationships 104,000 Goodwill 380,290 Total consideration $ 815,290

Basic and Diluted Net Income _2

Basic and Diluted Net Income per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of reconciliation of basic and diluted income per share computations	The following is a reconciliation of the share data used in the basic and diluted income per share computations: Three months ended September 30, Nine months ended September 30, 2019 2018 2019 2018 Basic: Weighted average shares outstanding 24,791,534 24,900,919 24,879,556 24,756,262 Diluted: Weighted average shares outstanding 24,791,534 24,900,919 24,879,556 24,756,262 Weighted average effects of dilutive securities 180,091 173,558 182,793 182,437 Total 24,971,625 25,074,477 25,062,349 24,938,699 Antidilutive securities: 283,459 202,750 283,459 202,750

Intangible and Other Assets (Ta

Intangible and Other Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible and other assets	The following table summarizes our intangible and other assets: September 30, December 31, Estimated 2019 2018 Useful Life Intangible assets subject to amortization: Tradenames and trademarks $ 417,307 $ 417,307 2.5 - 8.0 years Accreditations 85,395 85,395 5.0 years Customer relationships 3,350,551 3,350,551 3.0 - 15.0 years Patents 970,100 970,100 4.0 years Non-compete agreements 121,000 121,000 5.0 years 4,944,353 4,944,353 Less accumulated amortization 2,031,882 1,577,558 2,912,471 3,366,795 Tradenames/trademarks (not subject to amortization) 465,000 465,000 3,377,471 3,831,795 Other assets 20,326 20,326 Intangible and other assets: $ 3,397,797 $ 3,852,121

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of accrued expenses and other current liabilities	The following table summarizes our accrued expenses and other current liabilities as of: September 30, December 31, 2019 2018 Income and sales taxes payable $ 36,616 $ 19,978 Payroll related accruals 814,184 147,798 Customer deposits 113,279 72,982 Professional fees and other expenses 169,515 251,843 $ 1,133,594 $ 492,601

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
Schedule of notes payable	Notes Payable consist of the following: September 30, December 31, 2019 2018 Vehicle note $ 35,655 $ 42,393 Less current portion of notes payable and other long-term debt (10,689 ) (10,173 ) Notes payable and other long-term debt $ 24,966 $ 32,220

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Schedule of stock-based compensation expense	The amount of stock-based compensation expense is as follows: Three months ended September 30, Nine months ended September 30, 2019 2018 2019 2018 Stock options $ 33,975 $ 28,445 $ 113,857 $ 64,820 Restricted stock awards 2,697 16,773 14,613 60,419 Total $ 36,672 $ 45,218 $ 128,470 $ 125,239
Schedule of estimated fair value of stock options	The Company estimated the fair value of stock options using the Black-Scholes-Merton option pricing model with the following assumptions: Nine months ended September 30, 2019 2018 Number of options awarded to purchase common shares 10,000 105,750 Risk-free interest rate 1.50% 2.6% - 2.8% Expected volatility 100.3% 149.3 - 154.3% Assumed dividend yield N/A N/A Expected life of options from the date of grant 9.8 years 9.8 years
Schedule of unrecognized compensation cost from unvested awards	The estimated unrecognized compensation cost from unvested awards which will be recognized ratably over the remaining vesting phase is as follows: Years ended December 31st: Unvested stock options Unvested restricted stock awards Total unrecognized compensation expense 2019 (remaining three months) 36,909 1,061 37,970 2020 113,378 4,251 117,629 2021 70,896 706 71,602 2022 3,722 — 3,722 $ 224,905 $ 6,018 $ 230,923
Schedule of stock option activity under Equity Incentive Plan	Stock option activity under our Equity Incentive Plan is summarized as follows: Weighted avg. Weighted avg. Weighted avg. remaining Number of exercise price grant date fair contractual life Aggregate awards per share value per share (in years) intrinsic value Outstanding, December 31, 2018 434,451 $ 1.49 $ 1.47 6.91 $ 230,039 Granted 10,000 $ 1.53 $ 1.71 10.00 $ — Exercised — $ — $ — — $ — Expired/Forfeited (7,325 ) $ 1.83 $ 1.86 — $ — Outstanding, September 30, 2019 437,126 $ 1.46 $ 1.49 6.23 $ 148,775 Exercisable, September 30, 2019 256,919 $ 1.21 $ 1.22 4.43 $ 148,775 Unvested, September 30, 2019 180,207 $ 1.81 $ 1.88 8.78 $ —
Schedule of restricted stock activity under Equity Incentive Plan	Restricted stock activity under our Equity Incentive Plan is summarized as follows: Weighted avg. Number of grant date options fair value Non-vested restricted shares, December 31, 2018 30,000 $ 2.38 Granted — $ — Vested (25,000 ) $ 2.35 Forfeited — $ — Non-vested restricted shares, September 30, 2019 5,000 $ 2.55

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Schedule of revenues disaggregated by revenue discipline	Revenue attributable to each of our identified revenue categories is disaggregated in the table below. Three months ended September 30, 2019 Three months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Revenues: Verification and certification service revenue $ 4,759,383 $ — $ — $ 4,759,383 $ 3,906,996 $ — $ — $ 3,906,996 Product sales 1,086,272 — — 1,086,272 783,303 — — 783,303 Software license, maintenance and support services revenue — 286,816 (60,000 ) 226,816 — 208,541 — 208,541 Software-related consulting service revenue — 196,723 (36,712 ) 160,011 — 226,538 — 226,538 Total revenues $ 5,845,655 $ 483,539 $ (96,712 ) $ 6,232,482 $ 4,690,299 $ 435,079 $ — $ 5,125,378 Nine months ended September 30, 2019 Nine months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Revenues: Verification and certification service revenue $ 11,314,318 $ — $ — $ 11,314,318 $ 10,210,947 $ — $ — $ 10,210,947 Product sales 2,362,663 — — 2,362,663 1,633,509 — — 1,633,509 Software license, maintenance and support services revenue — 969,056 (147,277 ) 821,779 — 759,301 — 759,301 Software-related consulting service revenue — 660,755 (84,234 ) 576,521 — 580,731 — 580,731 Total revenues $ 13,676,981 $ 1,629,811 $ (231,511 ) $ 15,075,281 $ 11,844,456 $ 1,340,032 $ — $ 13,184,488
Schedule of changes contract liabilities	The following table reflects the changes in our contract liabilities during the three month period ended September 30, 2019: Deferred revenue: Unearned revenue June 30, 2019 $ 1,143,158 Unearned billings 434,005 Revenue recognized (625,337 ) Unearned revenue September 30, 2019 $ 951,826 The following table reflects the changes in our contract liabilities during the nine month period ended September 30, 2019: Deferred revenue: Unearned revenue January 1, 2019 $ 654,872 Unearned billings 2,187,176 Revenue recognized (1,890,222 ) Unearned revenue September 30, 2019 $ 951,826

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Lessee Disclosure [Abstract]
Schedule of lease expense	The components of lease expense were as follows: Three months ended Nine months ended Operating lease cost $ 115,674 $ 353,267 Finance lease cost Amortization of assets 2,025 6,558 Interest on finance lease obligations 1,763 5,723 Total net lease cost $ 119,462 $ 365,548
Schedule of supplemental balance sheet information related to leases	Supplemental balance sheet information related to leases was as follows: September 30, 2019 Operating leases: Related Party Other Total Right of use asset $ 2,975,520 $ 332,869 $ 3,308,389 Current operating lease liabilities 153,456 79,447 232,903 Noncurrent operating lease liabilities 3,301,204 286,836 3,588,040 Total operating lease liabilities $ 3,454,660 $ 366,283 $ 3,820,943 Finance leases: September 30, 2019 Right of use asset, at cost $ 43,041 Accumulated amortization (20,086 ) Right of use asset, net $ 22,955 Current obligations of finance leases $ 8,054 Finance leases, net of current obligations 23,798 Total finance lease liabilities $ 31,852 Weighted average remaining lease term (in years): Operating leases 11.2 Finance leases 3.2 Weighted average discount rate: Operating leases 5.8 % Finance leases 20.8 %
Schedule of supplemental cash flow information related to leases	Supplemental cash flow and other information related to leases was as follows: Nine months ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 319,586 Operating cash flows from finance leases $ 5,723 Financing cash flows from finance leases $ 4,504
Schedule of maturities of operating lease liabilities	Maturities of lease liabilities were as follows: Years Ending December 31st, Operating Leases Finance Leases 2019 (remaining three months) $ 110,773 $ 3,705 2020 448,992 13,597 2021 461,657 12,355 2022 465,758 10,050 2023 461,310 4,514 Thereafter 3,308,155 — Total lease payments 5,256,645 44,221 Less amount representing interest (1,435,702 ) (12,369 ) Total lease obligations 3,820,943 31,852 Less current portion (232,903 ) (8,054 ) Long-term lease obligations $ 3,588,040 $ 23,798 As previously reported in the 2018 Form 10-K under ASC Topic 840, future minimum lease payments under the Company’s operating lease agreements that had initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2018 were as follows: Years ended December 31st: Total 2019 $ 420,370 2020 421,590 2021 432,079 2022 447,264 2023 460,682 Thereafter 3,327,705 Total lease commitments $ 5,509,690

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of redeemable noncontrolling interest	The table below reflects the activity of the contingently redeemable non-controlling interest: Balance, December 31, 2018 $ 1,449,007 Net loss attributable to non-controlling interest in SureHarvest for the year to date period ended September 30, 2019 (181,829 ) Balance, September 30, 2019 $ 1,267,178

Segments (Tables)

Segments (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of operating segments	The following table shows information for reportable operating segments: Three months ended September 30, 2019 Three months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Intangible and other assets, net $ 1,343,955 $ 2,053,842 $ — $ 3,397,797 $ 2,883,887 $ 1,983,577 $ — $ 4,867,464 Goodwill 1,133,122 2,010,612 — 3,143,734 1,840,956 1,372,488 — 3,213,444 Total assets 14,214,110 5,323,783 — 19,537,893 14,274,121 1,229,225 — 15,503,346 Revenues: Verification and certification service revenue $ 4,759,383 $ — $ — $ 4,759,383 $ 3,906,996 $ — $ — $ 3,906,996 Product sales 1,086,272 — — 1,086,272 783,303 — — 783,303 Software license, maintenance and support services revenue — 286,816 (60,000 ) 226,816 — 208,541 — 208,541 Software-related consulting service revenue — 196,723 (36,712 ) 160,011 — 226,538 — 226,538 Total revenues $ 5,845,655 $ 483,539 $ (96,712 ) $ 6,232,482 $ 4,690,299 $ 435,079 $ — $ 5,125,378 Costs of revenues: Costs of verification and certification services 2,733,350 — (60,150 ) 2,673,200 2,098,462 — — 2,098,462 Costs of products 696,579 — — 696,579 489,149 — — 489,149 Costs of software license, maintenance and support services — 153,452 — 153,452 — 183,942 — 183,942 Costs of software-related consulting services — 122,224 — 122,224 — 117,303 — 117,303 Total costs of revenues 3,429,929 275,676 (60,150 ) 3,645,455 2,587,611 301,245 — 2,888,856 Gross profit 2,415,726 207,863 (36,562 ) 2,587,027 2,102,688 133,834 — 2,236,522 Depreciation & amortization 78,620 178,568 — 257,188 102,944 138,230 — 241,174 Other operating expenses 1,519,708 232,698 (36,562 ) 1,715,844 1,442,568 135,277 — 1,577,845 Segment operating (loss)/income $ 817,398 $ (203,403 ) $ — $ 613,995 $ 557,176 $ (139,673 ) $ — $ 417,503 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (29,563 ) (6 ) — (29,569 ) (102,155 ) — — (102,155 ) Income tax (benefit)/expense — — 184,001 184,001 — — 169,000 169,000 Net loss attributable to non-controlling interest — 81,359 — 81,359 — 26,691 — 26,691 Net (loss)/income attributable to WFCF $ 846,961 $ (122,038 ) $ (184,001 ) $ 540,922 $ 659,331 $ (112,982 ) $ (169,000 ) $ 377,349 Nine months ended September 30, 2019 Nine months ended September 30, 2018 Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software Sales and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Intangible and other assets, net $ 1,343,955 $ 2,053,842 $ — $ 3,397,797 $ 2,883,887 $ 1,983,577 $ — $ 4,867,464 Goodwill 1,133,122 2,010,612 — 3,143,734 1,840,956 1,372,488 — 3,213,444 Total assets 14,214,110 5,323,783 — 19,537,893 14,274,121 1,229,225 — 15,503,346 Revenues: Verification and certification service revenue $ 11,314,318 $ — $ — $ 11,314,318 $ 10,210,947 $ — $ — $ 10,210,947 Product sales 2,362,663 — — 2,362,663 1,633,509 — — 1,633,509 Software license, maintenance and support services revenue — 969,056 (147,277 ) 821,779 — 759,301 — 759,301 Software-related consulting service revenue — 660,755 (84,234 ) 576,521 — 580,731 — 580,731 Total revenues $ 13,676,981 $ 1,629,811 $ (231,511 ) $ 15,075,281 $ 11,844,456 $ 1,340,032 $ — $ 13,184,488 Costs of revenues: Costs of verification and certification services 6,455,687 — (123,123 ) 6,332,564 5,399,626 — — 5,399,626 Costs of products 1,537,837 — — 1,537,837 1,035,094 — — 1,035,094 Costs of software license, maintenance and support services — 469,065 — 469,065 — 489,887 — 489,887 Costs of software-related consulting services — 394,660 — 394,660 — 280,310 — 280,310 Total costs of revenues 7,993,524 863,725 (123,123 ) 8,734,126 6,434,720 770,197 — 7,204,917 Gross profit 5,683,457 766,086 (108,388 ) 6,341,155 5,409,736 569,835 — 5,979,571 Depreciation & amortization 263,209 539,207 — 802,416 328,370 414,410 — 742,780 Other operating expenses 4,229,813 700,718 (108,388 ) 4,822,143 4,127,982 423,199 — 4,551,181 Segment operating (loss)/income $ 1,190,435 $ (473,839 ) $ — $ 716,596 $ 953,384 $ (267,774 ) $ — $ 685,610 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (89,538 ) (1,009 ) — (90,547 ) (108,661 ) 860 — (107,801 ) Income tax (benefit)/expense — — 230,090 230,090 — — 257,000 257,000 Net loss attributable to non-controlling interest — 181,829 — 181,829 — 53,261 — 53,261 Net (loss)/income attributable to WFCF $ 1,279,973 $ (291,001 ) $ (230,090 ) $ 758,882 $ 1,062,045 $ (215,373 ) $ (257,000 ) $ 589,672

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2019
Supplemental Cash Flow Information [Abstract]
Schedule of supplemental cash flow information	Nine months ended September 30, 2019 2018 Cash paid during the year: Interest expense $ 8,768 $ 3,755 Income taxes $ 131,268 $ 418,965 Non-cash investing and financing activites: Common stock issued in connection with acquisition of Sow Organic $ — $ 433,131 Common stock issued in connection with investment in Progressive Beef $ — $ 91,115 Common Stock issued in connection with acquisition of JVF Consulting $ — $ 315,291 Equipment acquired under a capital lease $ — $ 19,809 Lease incentive obligation $ — $ 230,220

The Company and Basis of Pres_2

The Company and Basis of Presentation (Details Narrative) - USD ($)	Sep. 30, 2019	Jan. 02, 2019
Operating lease liabilities	$ 3,820,943
Operating leases right-of-use	$ 3,308,389
Accounting Standards Update 2016-02 [Member]
Operating lease liabilities		$ 3,900,000
Operating leases right-of-use		$ 3,440,000

Business Acquisitions (Details)

Business Acquisitions (Details) - USD ($)	Aug. 30, 2018	May 16, 2018	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Business Acquisition [Line Items]
Goodwill			$ 3,143,734	$ 3,143,734	$ 3,213,444
Sow Organic [Member]
Business Acquisition [Line Items]
Goodwill		$ 433,131
Total consideration		883,131
Sow Organic [Member] | Software Acquired [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		156,000
Sow Organic [Member] | Tradenames and Trademarks [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		48,000
Sow Organic [Member] | Non-Compete Agreements [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		84,000
Sow Organic [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		$ 162,000
JVF Consulting LLC [Member]
Business Acquisition [Line Items]
Goodwill	$ 380,290
Total consideration	815,290
JVF Consulting LLC [Member] | Software Acquired [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	207,000
JVF Consulting LLC [Member] | Tradenames and Trademarks [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	87,000
JVF Consulting LLC [Member] | Non-Compete Agreements [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	37,000
JVF Consulting LLC [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	$ 104,000

Business Acquisitions (Details

Business Acquisitions (Details Narrative) - USD ($)	Aug. 30, 2018	May 16, 2018	Jun. 30, 2018	Sep. 30, 2018
Value of shares issued upon acquisition			$ 433,131	$ 433,131
JVF Consulting [Member]
Cash payments for acquisition	$ 500,000
Number of shares issued upon acquisition, shares	158,437
Value of shares issued upon acquisition	$ 315,300
Sow Organic [Member]
Cash payments for acquisition		$ 450,000
Number of shares issued upon acquisition, shares		217,654
Value of shares issued upon acquisition		$ 433,100

Basic and Diluted Net Income _3

Basic and Diluted Net Income per Share (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Basic:
Weighted average shares outstanding	24,791,534	24,900,919	24,879,556	24,756,262
Diluted:
Weighted average shares outstanding	24,791,534	24,900,919	24,879,556	24,756,262
Weighted average effects of dilutive securities	180,091	173,558	182,793	182,437
Total	24,971,625	25,074,477	25,062,349	24,938,699
Antidilutive securities:	$ 283,459	$ 202,750	$ 283,459	$ 202,750

Investment in Progressive Bee_2

Investment in Progressive Beef, LLC (Details Narrative) - USD ($)	Aug. 09, 2018	Sep. 30, 2019	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Amount paid in cash					$ 900,000
Value of shares issued upon acquisition			$ 433,131		$ 433,131
Progressive Beef, LLC [Member]
Percentage of membership interest	10.00%
Total consideration	$ 991,000
Amount paid in cash	$ 900,000
Number of shares issued (in shares)	50,340
Value of shares issued upon acquisition	$ 91,100
Business acquisition, share price (in dollars per share)	$ 1.81
Dividend income		$ 30,000		$ 90,000

Intangible and Other Assets (De

Intangible and Other Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Intangible and other assets, gross	$ 4,944,353	$ 4,944,353
Less accumulated amortization	2,031,882	1,577,558
Intangible and other assets, net	2,912,471	3,366,795
Tradenames/trademarks (not subject to amortization)	465,000	465,000
Intangible and other assets, before other	3,377,471	3,831,795
Other assets	20,326	20,326
Intangible and other assets, net	3,397,797	3,852,121
Tradenames and Trademarks [Member]
Intangible and other assets, gross	$ 417,307	417,307
Tradenames and Trademarks [Member] | Minimum [Member]
Estimated Useful Life	2 years 6 months
Tradenames and Trademarks [Member] | Maximum [Member]
Estimated Useful Life	8 years
Accreditations [Member]
Intangible and other assets, gross	$ 85,395	85,395
Estimated Useful Life	5 years
Customer Relationships [Member]
Intangible and other assets, gross	$ 3,350,551	3,350,551
Customer Relationships [Member] | Minimum [Member]
Estimated Useful Life	3 years
Customer Relationships [Member] | Maximum [Member]
Estimated Useful Life	15 years
Patents [Member]
Intangible and other assets, gross	$ 970,100	970,100
Estimated Useful Life	4 years
Non-Compete Agreements [Member]
Intangible and other assets, gross	$ 121,000	$ 121,000
Estimated Useful Life	5 years

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Income and sales taxes payable	$ 36,616	$ 19,978
Payroll related accruals	814,184	147,798
Customer deposits	113,279	72,982
Professional fees and other expenses	169,515	251,843
Accrued Expenses and Other Current Liabilities	$ 1,133,594	$ 492,601

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Notes Payable [Abstract]
Vehicle note	$ 35,655	$ 42,393
Less current portion of notes payable and other long-term debt	(10,689)	(10,173)
Notes payable and other long-term debt	$ 24,966	$ 32,220

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2019	Dec. 31, 2018
Revolving Line of Credit [Member]
Debt instrument, face amount		$ 75,080
Maturity date on debt		Apr. 12, 2020
Effective interest rate		6.50%	7.00%
Interest rate, basis spread		1.50%
Note Payable - Vehicle [Member]
Debt instrument, face amount	$ 54,165
Interest and principal payments	$ 1,087
Interest rate	7.44%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 36,672	$ 45,218	$ 128,470	$ 125,239
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	33,975	28,445	113,857	64,820
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2,697	$ 16,773	$ 14,613	$ 60,419

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details 1) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Number of options awarded to purchase common shares	10,000	25,000	10,000	105,750
Risk-free interest rate			1.50%
Risk-free interest rate, minimum				2.60%
Risk-free interest rate, maximum				2.80%
Expected volatility			100.30%
Expected volatility, minimum				149.30%
Expected volatility, maximum				154.30%
Expected life of options from the date of grant			9 years 9 months 18 days	9 years 9 months 18 days

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details 2)	Sep. 30, 2019USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock options	$ 224,905
Unvested restricted stock awards	6,018
Total unrecognized compensation expense	230,923
2019 (Remaining Three Months) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock options	36,909
Unvested restricted stock awards	1,061
Total unrecognized compensation expense	37,970
2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock options	113,378
Unvested restricted stock awards	4,251
Total unrecognized compensation expense	117,629
2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock options	70,896
Unvested restricted stock awards	706
Total unrecognized compensation expense	71,602
2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock options	3,722
Total unrecognized compensation expense	$ 3,722

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Number of awards
Balance at beginning			434,451
Granted	10,000	25,000	10,000	105,750
Expired/Forfeited			(7,325)
Balance at ending	437,126		437,126
Exercisable at ending	256,919		256,919
Unvested at ending	180,207		180,207
Weighted avg. exercise price per share
Balance at beginning			$ 1.49
Granted	$ 1.71	$ 2.55	1.53
Expired/Forfeited			1.83
Balance at ending	1.46		1.46
Exercisable at ending	1.21		1.21
Unvested at ending	1.81		1.81
Weighted avg. grant date fair value per share
Balance at beginning			1.47
Granted			1.71
Expired/Forfeited			1.86
Balance, ending	1.49		1.49
Exercisable at ending	1.22		1.22
Unvested at ending	$ 1.88		$ 1.88
Weighted avg. remaining contractual life (in years)
Balance at beginning			6 years 10 months 28 days
Granted			10 years
Balance at ending			6 years 2 months 23 days
Exercisable at ending			4 years 5 months 5 days
Unvested at ending			8 years 9 months 11 days
Aggregate intrinsic value
Balance at beginning			$ 230,039
Balance at ending	$ 148,775		148,775
Exercisable at ending	$ 148,775		$ 148,775

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details 4) - Restricted Stock Awards [Member]	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Restricted Stock
Balance at beginning | shares	30,000
Vested | shares	(25,000)
Balance at ending | shares	5,000
Weighted Average Grant Date Fair Value
Balance at beginning | $ / shares	$ 2.38
Vested | $ / shares	2.35
Balance at ending | $ / shares	$ 2.55

Stock-Based Compensation (Det_6

Stock-Based Compensation (Details Narrative) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based Payment Arrangement [Abstract]
Stock options - Granted	10,000	25,000	10,000	105,750
Exercise price - Granted	$ 1.71	$ 2.55	$ 1.53

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income tax expense	$ 184,001	$ 169,000	$ 230,090	$ 257,000
Sure Harvest [Member]
Percentage Owned	40.00%		40.00%

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Total revenues	$ 6,232,482	$ 5,125,378	$ 15,075,281	$ 13,184,488
Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	4,759,383	3,906,996	11,314,318	10,210,947
Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues	1,086,272	783,303	2,362,663	1,633,509
Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	226,816	208,541	821,779	759,301
Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	160,011	226,538	576,521	580,731
Operating Segments [Member] | Verification and Certification Segment [Member]
Segment Reporting Information [Line Items]
Total revenues	5,845,655	4,690,299	13,676,981	11,844,456
Operating Segments [Member] | Verification and Certification Segment [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	4,759,383	3,906,996	11,314,318	10,210,947
Operating Segments [Member] | Verification and Certification Segment [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues	1,086,272	783,303	2,362,663	1,633,509
Operating Segments [Member] | Software Sales and Related Consulting Segment [Member]
Segment Reporting Information [Line Items]
Total revenues	483,539	435,079	1,629,811	1,340,032
Operating Segments [Member] | Software Sales and Related Consulting Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	286,816	208,541	969,056	759,301
Operating Segments [Member] | Software Sales and Related Consulting Segment [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	196,723	$ 226,538	660,755	$ 580,731
Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues	(96,712)		(231,511)
Eliminations and Other [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	(60,000)		(147,277)
Eliminations and Other [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	$ (36,712)		$ (84,234)

Revenue Recognition (Details 1)

Revenue Recognition (Details 1) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Deferred revenue:
Unearned revenue, beginning balance	$ 1,143,158	$ 654,872
Unearned billings	434,005	2,187,176
Revenue recognized	(625,337)	(1,890,222)
Unearned revenue, ending balance	$ 951,826	$ 951,826

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Accounts receivable from contract with customers	$ 2,972,600	$ 2,205,200
Deposits and Deferred Revenue [Member]
Contract of customer liability	$ 1,065,100	$ 727,900

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Lessee Disclosure [Abstract]
Operating lease cost	$ 115,674	$ 353,267
Finance lease cost amortization of assets	2,025	6,558
Interest on finance lease obligations	1,763	5,723
Total net lease cost	$ 119,462	$ 365,548

Leases (Details 1)

Leases (Details 1) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Operating leases:
Operating lease ROU assets	$ 3,308,389
Current operating lease liabilities	232,903
Noncurrent operating lease liabilities	3,588,040
Total operating lease liabilities	3,820,943
Finance leases:
Right of use asset, at cost	43,041
Accumulated amortization	(20,086)
Right of use asset, net	22,955
Current obligations of finance leases	8,054	$ 11,309
Finance leases, net of current obligations	23,798	$ 32,747
Total finance lease liabilities	$ 31,852
Weighted average remaining operating lease term (in years)	11 years 2 months 12 days
Weighted average remaining finance lease term (in years)	3 years 2 months 12 days
Operating leases weighted average discount rate	5.80%
Finance leases weighted average discount rate	20.80%
Related Party [Member]
Operating leases:
Operating lease ROU assets	$ 2,975,520
Current operating lease liabilities	153,456
Noncurrent operating lease liabilities	3,301,204
Total operating lease liabilities	3,454,660
Other [Member]
Operating leases:
Operating lease ROU assets	332,869
Current operating lease liabilities	79,447
Noncurrent operating lease liabilities	286,836
Total operating lease liabilities	$ 366,283

Leases (Details 2)

Leases (Details 2)	9 Months Ended
	Sep. 30, 2019USD ($)
Lessee Disclosure [Abstract]
Operating cash flows from operating leases	$ 319,586
Operating cash flows from finance leases	5,723
Financing cash flows from finance leases	$ 4,504

Leases (Details 3)

Leases (Details 3) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Operating Leases
2019 (remaining three months)	$ 110,773
2020	448,992
2021	461,657
2022	465,758
2023	461,310
Thereafter	3,308,155
Total lease payments	5,256,645
Less amount representing interest	(1,435,702)
Total lease obligations	3,820,943
Less current portion	(232,903)
Long-term lease obligations	3,588,040
Finance Leases
2019 (remaining three months)	3,705
2020	13,597
2021	12,355
2022	10,050
2023	4,514
Total lease payments	44,221
Less amount representing interest	(12,369)
Total lease obligations	31,852
Less current portion	(8,054)	$ (11,309)
Long-term lease obligations	$ 23,798	$ 32,747

Leases (Details 4)

Leases (Details 4)	Dec. 31, 2018USD ($)
Lessee Disclosure [Abstract]
2019	$ 420,370
2020	421,590
2021	432,079
2022	447,264
2023	460,682
Thereafter	3,327,705
Total lease commitments	$ 5,509,690

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Lessee, Operating Lease, Existence of Option to Extend			true
Lessee, Operating Lease, Option to Extend			P5Y
Operating lease cost	$ 115,674		$ 353,267
Rent expense		$ 154,200		$ 435,300
Minimum [Member]
Leases Term	1 year		1 year
Maximum [Member]
Leases Term	15 years		15 years
The Move, LLC [Member] | CEO and President [Member]
Ownership Interest			24.30%
Corporate Headquarters [Member]
Operating lease cost	$ 92,200		$ 276,600

Commitments and Contingencies_2

Commitments and Contingencies (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Redeemable noncontrolling interest, beginning	$ 1,449,007
Net loss attributable to non-controlling interest	(181,829)
Redeemable noncontrolling interest, ending	$ 1,267,178

Commitments and Contingencies_3

Commitments and Contingencies (Details Narrative) - USD ($)	Dec. 28, 2016	Jun. 30, 2018	Sep. 30, 2018
Value of shares issued upon acquisition		$ 433,131	$ 433,131
Sure Harvest [Member]
Percentage of business acquired	60.00%
Total consideration for acquisition	$ 2,660,000
Cash payments for acquisition	$ 1,122,000
Number of shares issued upon acquisition, shares	850,852
Value of shares issued upon acquisition	$ 1,534,900
Percentage of remaining ownership interest	40.00%
Assumed purchase price of remaining ownership interest	$ 8,000,000

Segments (Details)

Segments (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Assets:
Intangible and other assets, net	$ 3,397,797			$ 4,867,464			$ 3,397,797	$ 4,867,464
Goodwill	3,143,734			3,213,444			3,143,734	3,213,444	$ 3,143,734
Total assets	19,537,893			15,503,346			19,537,893	15,503,346	$ 14,463,938
Revenues:
Total revenues	6,232,482			5,125,378			15,075,281	13,184,488
Costs of revenues:
Total costs of revenues	3,645,455			2,888,856			8,734,126	7,204,917
Gross profit	2,587,027			2,236,522			6,341,155	5,979,571
Depreciation & amortization	257,188			241,174			802,416	742,780
Other operating expenses	1,715,844			1,577,845			4,822,143	4,551,181
Segment operating (loss)/income	613,995			417,503			716,596	685,610
Other items to reconcile segment operating income (loss) to net income attributable to WFCF:
Other expense (income)	(29,569)			(102,155)			(90,547)	(107,801)
Income tax (benefit)/expense	184,001			169,000			230,090	257,000
Net loss attributable to non-controlling interest	81,359			26,691			181,829	53,261
Net (loss)/income attributable to WFCF	540,922	$ 361,089	$ (143,129)	377,349	$ 176,839	$ 35,484	758,882	589,672
Verification and Certification Service Revenue [Member]
Revenues:
Total revenues	4,759,383			3,906,996			11,314,318	10,210,947
Costs of revenues:
Total costs of revenues	2,673,200			2,098,462			6,332,564	5,399,626
Product Sales [Member]
Revenues:
Total revenues	1,086,272			783,303			2,362,663	1,633,509
Costs of revenues:
Total costs of revenues	696,579			489,149			1,537,837	1,035,094
Software License, Maintenance and Support Services Revenue [Member]
Revenues:
Total revenues	226,816			208,541			821,779	759,301
Costs of revenues:
Total costs of revenues	153,452			183,942			469,065	489,887
Software-Related Consulting Service Revenue [Member]
Revenues:
Total revenues	160,011			226,538			576,521	580,731
Costs of revenues:
Total costs of revenues	122,224			117,303			394,660	280,310
Operating Segments [Member] | Verification and Certification Segment [Member]
Assets:
Intangible and other assets, net	1,343,955			2,883,887			1,343,955	2,883,887
Goodwill	1,133,122			1,840,956			1,133,122	1,840,956
Total assets	14,214,110			14,274,121			14,214,110	14,274,121
Revenues:
Total revenues	5,845,655			4,690,299			13,676,981	11,844,456
Costs of revenues:
Total costs of revenues	3,429,929			2,587,611			7,993,524	6,434,720
Gross profit	2,415,726			2,102,688			5,683,457	5,409,736
Depreciation & amortization	78,620			102,944			263,209	328,370
Other operating expenses	1,519,708			1,442,568			4,229,813	4,127,982
Segment operating (loss)/income	817,398			557,176			1,190,435	953,384
Other items to reconcile segment operating income (loss) to net income attributable to WFCF:
Other expense (income)	(29,563)			(102,155)			(89,538)	(108,661)
Net loss attributable to non-controlling interest								1,062,045
Net (loss)/income attributable to WFCF	846,961			659,331			1,279,973
Operating Segments [Member] | Verification and Certification Segment [Member] | Verification and Certification Service Revenue [Member]
Revenues:
Total revenues	4,759,383			3,906,996			11,314,318	10,210,947
Costs of revenues:
Total costs of revenues	2,733,350			2,098,462			6,455,687	5,399,626
Operating Segments [Member] | Verification and Certification Segment [Member] | Product Sales [Member]
Revenues:
Total revenues	1,086,272			783,303			2,362,663	1,633,509
Costs of revenues:
Total costs of revenues	696,579			489,149			1,537,837	1,035,094
Operating Segments [Member] | Software Sales and Related Consulting Segment [Member]
Assets:
Intangible and other assets, net	2,053,842			1,983,577			2,053,842	1,983,577
Goodwill	2,010,612			1,372,488			2,010,612	1,372,488
Total assets	5,323,783			1,229,225			5,323,783	1,229,225
Revenues:
Total revenues	483,539			435,079			1,629,811	1,340,032
Costs of revenues:
Total costs of revenues	275,676			301,245			863,725	770,197
Gross profit	207,863			133,834			766,086	569,835
Depreciation & amortization	178,568			138,230			539,207	414,410
Other operating expenses	232,698			135,277			700,718	423,199
Segment operating (loss)/income	(203,403)			(139,673)			(473,839)	(267,774)
Other items to reconcile segment operating income (loss) to net income attributable to WFCF:
Other expense (income)	(6)						(1,009)	860
Net loss attributable to non-controlling interest	81,359			26,691			181,829	53,261
Net (loss)/income attributable to WFCF	(122,038)			(112,982)			(291,001)	(215,373)
Operating Segments [Member] | Software Sales and Related Consulting Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Revenues:
Total revenues	286,816			208,541			969,056	759,301
Costs of revenues:
Total costs of revenues	153,452			183,942			469,065	489,887
Operating Segments [Member] | Software Sales and Related Consulting Segment [Member] | Software-Related Consulting Service Revenue [Member]
Revenues:
Total revenues	196,723			226,538			660,755	580,731
Costs of revenues:
Total costs of revenues	122,224			117,303			394,660	580,731
Eliminations and Other [Member]
Revenues:
Total revenues	(96,712)						(231,511)
Costs of revenues:
Total costs of revenues	(60,150)						(123,123)
Gross profit	(36,562)						(108,388)
Other operating expenses	(36,562)						(108,388)
Other items to reconcile segment operating income (loss) to net income attributable to WFCF:
Income tax (benefit)/expense	184,001			169,000			230,090	257,000
Net (loss)/income attributable to WFCF	(184,001)			$ (169,000)			(230,090)	$ (257,000)
Eliminations and Other [Member] | Verification and Certification Service Revenue [Member]
Costs of revenues:
Total costs of revenues	(60,150)
Eliminations and Other [Member] | Software License, Maintenance and Support Services Revenue [Member]
Revenues:
Total revenues	(60,000)						(147,277)
Costs of revenues:
Total costs of revenues							(123,123)
Eliminations and Other [Member] | Verification and Certification Service Revenue [Member]
Revenues:
Total revenues	(60,000)
Eliminations and Other [Member] | Software-Related Consulting Service Revenue [Member]
Revenues:
Total revenues	(36,712)						$ (84,234)
Eliminations and Other [Member] | Software Related Consulting Service Revenue [Member]
Revenues:
Total revenues	$ (36,712)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Cash paid during the year:
Interest expense			$ 8,768	$ 3,755
Income taxes			$ 131,268	418,965
Non-cash investing and financing activites:
Common stock issued in connection with acquisition of Sow Organic		$ 433,131		433,131
Common stock issued in connection with investment in Progressive Beef	$ 91,115			91,115
Common Stock issued in connection with acquisition of JVF Consulting				315,291
Equipment acquired under a capital lease				19,809
Lease incentive obligation				$ 230,220