Where Food Comes From (WFCF) 10-Q/A 25 Aug 20 2020 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Aug. 21, 2020
Cover [Abstract]
Entity Registrant Name	Where Food Comes From, Inc.
Entity Central Index Key	0001360565
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2020
Amendment Flag	true
Amendment Description	This Amendment No. 1 to the Quarterly Report on Form 10-Q/A (the "Amendment") amends the Quarterly Report on Form 10-Q of Where Food Comes From, Inc. (the "Company") for the quarter ended June 30, 2020 (the "Original Filing"), that was originally filed with the U.S. Securities and Exchange Commission on August 13, 2020, is to solely update the shares of common stock outstanding as of July 31, 2020 to 24,874,560 on the Cover Page. Except as described above, the Amendment does not modify or update the disclosures presented in, or exhibits to, the Original Filing in any way. Those sections of the Original Filing that are unaffected by the Amendment are not included herein. The Amendment continues to speak as of the date of the Original Filing. Furthermore, the Amendment does not reflect events occurring after the filing of the Original Filing. Accordingly, the Amendment should be read in conjunction with the Original Filing, as well as the Company's other filings made with the SEC pursuant to Section 13(a) or 15(d) of the Exchange Act subsequent to the filing of the Original Filing.
Current Fiscal Year End Date	--12-31
Entity's Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		24,817,724
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 4,517	$ 2,638
Accounts receivable, net of allowance	1,770	2,515
Short-term investments in certificates of deposit	261	258
Prepaid expenses and other current assets	351	450
Total current assets	6,899	5,861
Property and equipment, net	1,697	1,545
Operating lease right-of-use assets	3,139	3,268
Investment in Progressive Beef	991	991
Intangible and other assets, net	3,258	3,248
Goodwill	2,946	2,946
Deferred tax assets, net	349	378
Total assets	19,279	18,237
Current liabilities:
Accounts payable	780	1,023
Accrued expenses and other current liabilities	740	674
Deferred revenue	1,206	797
Current portion of long term debt	465
Current portion of finance lease obligations	10	8
Current portion of operating lease obligations	254	239
Total current liabilities	3,455	2,741
Long term debt, net of current portion	565
Finance lease obligations, net of current portion	16	21
Operating lease obligation, net of current portion	3,395	3,526
Total liabilities	7,431	6,288
Commitments and contingencies
Equity:
Preferred stock, $0.001 par value; 5,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 95,000 shares authorized; 25,812 (2020) and 25,802 (2019) shares issued, and 24,839 (2020) and 24,977 (2019) shares outstanding	26	26
Additional paid-in-capital	11,483	11,425
Treasury stock of 973 (2020) and 825 (2019) shares	(1,934)	(1,665)
Retained earnings	2,273	2,163
Total equity	11,848	11,949
Total liabilities and stockholders' equity	$ 19,279	$ 18,237

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	95,000,000	95,000,000
Common stock, issued	25,812,000	25,802,000
Common stock, outstanding	24,839,000	24,977,000
Treasury stock	973,000	825,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020		Jun. 30, 2019
Revenues:
Total revenues	$ 4,416	$ 4,888	$ 8,328		$ 8,843
Costs of revenues:
Total costs of revenues	2,316	2,800	4,618		5,089
Gross profit	2,100	2,088	3,710		3,754
Selling, general and administrative expenses	1,631	1,685	3,595		3,651
Income from operations	469	403	115		103
Other expense (income):
Dividend income from Progressive Beef	(30)	(30)	(60)		(60)
Other income, net	(2)	(2)	(4)		(5)
Gain (loss) on foreign currency exchange	2		(1)
Gain on sale of assets					(1)
Interest expense	3	2	5		5
Income before income taxes	496	433	175		164
Income tax expense	145	129	65		46
Net income	351	304	110		118
Net loss attributable to non-controlling interest		57			100
Net income attributable to Where Food Comes From, Inc.	$ 351	$ 361	$ 110		$ 218
Per share - net income attributable to Where Food Comes From, Inc.:
Basic	$ 0.01	$ 0.01		[1]	$ 0.01	[1]
Diluted	$ 0.01	$ 0.01		[1]	$ 0.01	[1]
Weighted average number of common shares outstanding:
Basic	24,874,000	24,709,000	24,910,000		24,833,000
Diluted	25,029,000	24,908,000	25,082,000		25,032,000
Verification and Certification Service Revenue [Member]
Revenues:
Total revenues	$ 3,108	$ 3,743	$ 5,911		$ 6,555
Costs of revenues:
Total costs of revenues	1,516	2,097	3,050		3,659
Product Sales [Member]
Revenues:
Total revenues	796	635	1,521		1,276
Costs of revenues:
Total costs of revenues	501	398	1,003		841
Software License, Maintenance and Support Services Revenue [Member]
Revenues:
Total revenues	237	300	380		595
Costs of revenues:
Total costs of revenues	109	162	255		316
Software-Related Consulting Service Revenue [Member]
Revenues:
Total revenues	275	210	516		417
Costs of revenues:
Total costs of revenues	$ 190	$ 143	$ 310		$ 273
[1]	less than $0.01 per share

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - $ / shares	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Share price per share	$ 0.01	$ 0.01

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating activities:
Net income	$ 110	$ 118
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	478	545
Gain on sale of assets		(1)
Stock-based compensation expense	55	92
Deferred tax benefit	29	(50)
Bad debt expense		15
Changes in operating assets and liabilities, net of effect from acquisitions:
Accounts receivable	745	(442)
Short-term investments	(3)	(10)
Prepaid expenses and other assets	99	79
Accounts payable	(243)	208
Accrued expenses and other current liabilities	66	337
Deferred revenue	409	488
Right of use assets and liabilities, net	3
Net cash provided by operating activities	1,748	1,379
Investing activities:
Acquisition of Postelsia Holdings, Ltd.	(300)
Proceeds from sale of assets		1
Purchases of property, equipment and software development costs	(329)	(252)
Proceeds from maturity of short-term investments		252
Net cash (used in) provided by investing activities	(629)	1
Financing activities:
Repayments of notes payable		(4)
Proceeds from long term debt	1,030
Repayments of finance lease obligations	(4)	(6)
Proceeds from stock option exercise	3
Stock repurchase under Stock Buyback Plan	(269)	(252)
Net provided by (cash used) in financing activities	760	(262)
Net change in cash	1,879	1,118
Cash at beginning of period	2,638	1,482
Cash at end of period	$ 4,517	$ 2,600

Consolidated Statements of Equi

Consolidated Statements of Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Total
Balance at beginning at Dec. 31, 2018	$ 25	$ 11,031	$ (1,109)	$ 818	$ 10,765
Balance at beginning, shares at Dec. 31, 2018	24,968
Stock-based compensation expense		45			45
Repurchase of common shares under Stock Buyback Plan			(83)		(83)
Repurchase of common shares under Stock Buyback Plan, shares	(47)
Net income (loss) attributable to Where Food Comes From, Inc.				(143)	(143)
Balance at ending at Mar. 31, 2019	$ 25	11,076	(1,192)	675	10,584
Balance at ending, shares at Mar. 31, 2019	24,921
Balance at beginning at Dec. 31, 2018	$ 25	11,031	(1,109)	818	10,765
Balance at beginning, shares at Dec. 31, 2018	24,968
Net income (loss) attributable to Where Food Comes From, Inc.					218
Balance at ending at Jun. 30, 2019	$ 25	11,123	(1,361)	1,036	10,823
Balance at ending, shares at Jun. 30, 2019	24,826
Balance at beginning at Mar. 31, 2019	$ 25	11,076	(1,192)	675	10,584
Balance at beginning, shares at Mar. 31, 2019	24,921
Stock-based compensation expense		47			47
Repurchase of common shares under Stock Buyback Plan			(169)		(169)
Repurchase of common shares under Stock Buyback Plan, shares	(95)
Net income (loss) attributable to Where Food Comes From, Inc.				361	361
Balance at ending at Jun. 30, 2019	$ 25	11,123	(1,361)	1,036	10,823
Balance at ending, shares at Jun. 30, 2019	24,826
Balance at beginning at Dec. 31, 2019	$ 26	11,425	(1,665)	2,163	11,949
Balance at beginning, shares at Dec. 31, 2019	24,977
Stock-based compensation expense		31			31
Repurchase of common shares under Stock Buyback Plan			(158)		(158)
Repurchase of common shares under Stock Buyback Plan, shares	(84)
Net income (loss) attributable to Where Food Comes From, Inc.				(241)	(241)
Balance at ending at Mar. 31, 2020	$ 26	11,456	(1,823)	1,922	11,581
Balance at ending, shares at Mar. 31, 2020	24,893
Balance at beginning at Dec. 31, 2019	$ 26	11,425	(1,665)	2,163	$ 11,949
Balance at beginning, shares at Dec. 31, 2019	24,977
Stock options exercised, shares					10,000,000
Net income (loss) attributable to Where Food Comes From, Inc.					$ 110
Balance at ending at Jun. 30, 2020	$ 26	11,483	(1,934)	2,273	11,848
Balance at ending, shares at Jun. 30, 2020	24,839
Balance at beginning at Mar. 31, 2020	$ 26	11,456	(1,823)	1,922	11,581
Balance at beginning, shares at Mar. 31, 2020	24,893
Stock-based compensation expense		24			24
Repurchase of common shares under Stock Buyback Plan			(111)		(111)
Repurchase of common shares under Stock Buyback Plan, shares	(64)
Stock options exercised		3			3
Stock options exercised, shares	10
Net income (loss) attributable to Where Food Comes From, Inc.				351	351
Balance at ending at Jun. 30, 2020	$ 26	$ 11,483	$ (1,934)	$ 2,273	$ 11,848
Balance at ending, shares at Jun. 30, 2020	24,839

The Company and Basis of Presen

The Company and Basis of Presentation	6 Months Ended
	Jun. 30, 2020
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® retail and restaurant labeling program utilizes the verification of product attributes to connect consumers directly to the source of the food they purchase through product labeling and web-based information sharing and education. 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, JVF Consulting and Postelsia Holdings, Ltd. (“Postelsia”) (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, 2019, included in our Form 10-K filed on March 5, 2020. 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 six months ended June 30, 2020 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 On January 1, 2020 we adopted ASU 2017-04, Simplifying the Test for Goodwill Impairment, which removes Step 2 from the goodwill impairment test. The adoption of this update did not have a material impact on our Consolidated Financial Statements. On January 1, 2020 we adopted 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 adoption of this update did not have a material impact on our Consolidated Financial Statements. On January 1, 2020 we adopted 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 adoption of this update did not have a material impact on our Consolidated Financial Statements.

Business Acquisitions

Business Acquisitions	6 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Business Acquisitions	Note 2 – Business Acquisitions On February 21, 2020 the Company acquired all of the stock of privately held Postelsia Holdings, Ltd. (“Postelsia”) for $250,000 in cash at the acquisition closing date, with an additional $50,000 in cash being held in escrow for six months following the closing date. The escrowed funds are to support any claims by the Company for breaches of representation and warranties. Postelsia, based in Victoria, British Columbia, is a leader in the emerging field of environmental and social sustainability programs for the seafood industry. Postelsia provides a range of programs and consulting services designed to improve and promote sustainable practices, including environmental conservation, worker care, and food safety compliance. Postelsia will operate as a wholly owned subsidiary of the Company. We believe the total consideration paid approximates the fair value of the assets acquired. We have allocated the total consideration to our identifiable intangible assets (customer relationships) to be amortized over an estimated useful life of 8 years.

Basic and Diluted Net Income Pe

Basic and Diluted Net Income Per Share	6 Months Ended
	Jun. 30, 2020
Per share - net income attributable to Where Food Comes From, Inc.:
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 (amounts in thousands): Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Basic: Weighted average shares outstanding 24,874 24,709 24,910 24,833 Diluted: Weighted average shares outstanding 24,874 24,709 24,910 24,833 Weighted average effects of dilutive securities 155 199 172 199 Total 25,029 24,908 25,082 25,032 Antidilutive securities: 278 266 264 266

Investment in Progressive Beef,

Investment in Progressive Beef, LLC	6 Months Ended
	Jun. 30, 2020
Investments, All Other Investments [Abstract]
Investment in Progressive Beef, LLC	Note 4 - Investment in Progressive Beef, LLC For the three months ended June 30, 2020 and June 30, 2019, the Company received dividend income from Progressive Beef of $30,000 representing a distribution of their earnings. For the six months ended June 30, 2020 and June 30, 2019, the Company received dividend income totaling $60,000, respectively. The income is reflected within the “other (expense) income” section of the Company’s Consolidated Statement of Income for the three and six months ended June 30, 2020 and June 30, 2019. The Company completed a qualitative assessment and determined that there were no impairment indicators as of June 30, 2020.

Intangible and Other Assets

Intangible and Other Assets	6 Months Ended
	Jun. 30, 2020
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 (amounts in thousands, except useful life): June 30, December 31, Estimated 2020 2019 Useful Life Intangible assets subject to amortization: Tradenames and trademarks $ 417 $ 417 2.5 - 8.0 years Accreditations 85 85 5.0 years Customer relationships 3,651 3,351 3.0 - 15.0 years Patents 970 970 4.0 years Non-compete agreements 121 121 5.0 years 5,244 4,944 Less accumulated amortization 2,479 2,182 2,765 2,762 Tradenames/trademarks (not subject to amortization) 465 465 3,230 3,227 Other assets 28 21 Intangible and other assets: $ 3,258 $ 3,248

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	6 Months Ended
	Jun. 30, 2020
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 (amounts in thousands): June 30, December 31, 2020 2019 Income and sales taxes payable $ 202 $ 171 Payroll related accruals 248 201 Customer deposits 91 62 Professional fees and other expenses 199 240 $ 740 $ 674

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Notes Payable	Note 7 – Notes Payable Unison Revolving Line of Credit The Company has a revolving line of credit (“LOC”) agreement which matures April 12, 2022. 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 June 30, 2020 and December 31, 2019, the effective interest rate was 4.75% and 6.25%, respectively. The LOC is collateralized by all the business assets of ICS. As of June 30, 2020, and December 31, 2019, there were no amounts outstanding under this LOC. Long Term Debt The Coronavirus Aid, Relief, and Economic Security (“CARES”) Act allocated $350 billion to help small businesses keep workers employed amid the pandemic and economic downturn. Known as the Paycheck Protection Program (“PPP”), the initiative provides federally guaranteed loans to small businesses. These loans may be forgiven if borrowers maintain their payrolls during the crisis or restore their payrolls afterward. On April 17, 2020, the Company received a $1.0 million loan under the PPP with a maturity date of April 17, 2022 and an annual interest rate of 1.00%. The loan will be repaid in 17 monthly consecutive interest and principal payments of approximately $57,876, commencing December 1, 2020. While the Company believes a significant portion of the loan will be forgiven, the Company has not received any notification if any of the loan amount will be forgiven.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2020
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 (amounts in thousands): Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Stock options $ 23 $ 41 $ 53 $ 80 Restricted stock awards 1 6 2 12 Total $ 24 $ 47 $ 55 $ 92 During the six months ended June 30, 2020, the Company awarded stock options to purchase 20,000 shares of the Company’s common stock at an exercise price of $1.81 per share to employees of the Company. No stock options were awarded during the three months ended June 30, 2020 or during the three and six months ended June 30, 2019. The Company estimated the fair value of stock options using the Black-Scholes-Merton option pricing model with the following assumptions: Six months ended June 30, 2020 2019 Number of options awarded to purchase common shares 20,000 None Risk-free interest rate 1.56 % N/A Expected volatility 97.3 % N/A Assumed dividend yield N/A N/A Expected life of options from the date of grant 9.8 years N/A The estimated unrecognized compensation cost from unvested awards which will be recognized ratably over the remaining vesting phase is as follows (amounts in thousands): Years ended December 31st: Unvested stock options Unvested restricted stock awards Total unrecognized compensation expense 2020 (remaining six months) 59 2 61 2021 79 1 80 2022 15 - 15 2023 1 - 1 $ 154 $ 3 $ 157 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: Number of awards Weighted avg. exercise price per share Weighted avg. grant date fair value per share Weighted avg. remaining contractual life (in years) Aggregate intrinsic value Outstanding, December 31, 2019 437,126 $ 1.46 $ 1.49 5.97 $ 150,417 Granted 20,000 $ 1.81 $ 2.05 9.65 Exercised (10,000 ) $ 1.60 $ 0.24 0.75 Expired/Forfeited (25,325 ) $ - $ 1.84 7.23 Outstanding, June 30, 2020 421,801 $ 1.49 $ 1.53 5.68 $ 131,913 Exercisable, June 30, 2020 292,738 $ 1.35 $ 1.37 4.41 $ 131,913 Unvested, June 30, 2020 129,063 $ 1.78 $ 1.89 8.54 $ - The aggregate intrinsic value represents the total pre-tax intrinsic value (the aggregate difference between the closing price of our common stock on June 30, 2020 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 June 30, 2020. 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, 2019 5,000 $ 2.55 Granted - $ - Vested - $ - Forfeited - $ - Non-vested restricted shares, June 30, 2020 5,000 $ 2.55

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2020
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 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 six months ended June 30, 2020 we recorded an income tax expense of approximately $145,000 and $65,000, respectively, compared to income tax expense of $129,000 and $46,000 for the same 2019 periods.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 10 - Revenue Recognition 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 (amounts in thousands). Three months ended June 30, 2020 Three months ended June 30, 2019 Verification Software Eliminations Consolidated Verification Software Eliminations Consolidated Verification and certification service revenue $ 3,108 $ - $ - $ 3,108 $ 3,743 $ - $ - $ 3,743 Product sales 796 - - 796 635 - - 635 Software license, maintenance and support services revenue - 237 - 237 - 339 (39 ) 300 Software-related consulting service revenue - 275 - 275 - 243 (33 ) 210 Total revenues $ 3,904 $ 512 $ - $ 4,416 $ 4,378 $ 582 $ (72 ) $ 4,888 Six months ended June 30, 2020 Six months ended June 30, 2019 Verification Software Eliminations and Other Consolidated Verification Software Eliminations Consolidated Verification and certification service revenue $ 5,911 $ - $ - $ 5,911 $ 6,555 $ - $ - $ 6,555 Product sales 1,521 - - 1,521 1,276 - - 1,276 Software license, maintenance and support services revenue - 470 (90 ) 380 - 682 (87 ) 595 Software-related consulting service revenue - 540 (24 ) 516 - 464 (47 ) 417 Total revenues $ 7,432 $ 1,010 $ (114 ) $ 8,328 $ 7,831 $ 1,146 $ (134 ) $ 8,843 Contract Balances As of June 30, 2020, and December 31, 2019, accounts receivable from contracts with customers, net of allowance for doubtful accounts, were approximately $1.8 and $2.5 million, respectively. As of June 30, 2020, and December 31, 2019, deferred revenue from contracts with customers was approximately $1.2 and $0.8 million, respectively. The balance of the contract liabilities at June 30, 2020 and December 31, 2019 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 June 30, 2020: Deferred revenue (in thousands): Unearned revenue March 31, 2020 $ 1,413 Unearned billings 503 Revenue recognized (710 ) Unearned revenue June 30, 2020 $ 1,206 The following table reflects the changes in our contract liabilities during the six month period ended June 30, 2020: Deferred revenue (in thousands): Unearned revenue January 1, 2020 $ 797 Unearned billings 1,737 Revenue recognized (1,328 ) Unearned revenue June 30, 2020 $ 1,206

Leases

Leases	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Leases	Note 11 – Leases The components of lease expense were as follows (amounts in thousands): Three months ended Six months ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Operating lease cost $ 116 $ 118 $ 232 $ 238 Finance lease cost Amortization of assets 2 2 4 4 Interest on finance lease obligations 2 2 3 4 Variable lease cost - - - - Total net lease cost $ 120 $ 122 $ 239 $ 246 Included in the table above, for the three and six months ended June 30, 2020, is $92,000 and $184,000, 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. Supplemental balance sheet information related to leases was as follows (amounts in thousands): June 30, 2020 December 31, 2019 Operating leases: Related Party Other Total Related Party Other Total Operating lease ROU assets $ 2,845 $ 277 $ 3,122 $ 2,933 $ 314 $ 3,247 Current operating lease liabilities 169 85 254 $ 158 $ 81 $ 239 Noncurrent operating lease liabilities 3,173 222 3,395 3,260 266 3,526 Total operating lease liabilities $ 3,342 $ 307 $ 3,649 $ 3,418 $ 347 $ 3,765 Finance leases: June 30, 2020 December 31, 2019 Right of use asset, at cost $ 43 $ 43 Accumulated amortization (26 ) (22 ) Right of use asset, net $ 17 $ 21 Current obligations of finance leases $ 10 $ 8 Finance leases, net of current obligations 16 21 Total finance lease liabilities $ 26 $ 29 Weighted average remaining lease term (in years): Operating leases 10.4 11.0 Finance leases 2.6 3.0 Weighted average discount rate: Operating leases 5.8 % 5.8 % Finance leases 20.9 % 20.8 % Supplemental cash flow and other information related to leases was as follows (amounts in thousands): Three months ended Six months ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 111 $ 111 $ 222 $ 211 Operating cash flows from finance leases $ 2 $ 2 $ 3 $ 4 Financing cash flows from finance leases $ 2 $ 2 $ 4 $ 3 ROU assets obtained in exchange for lease liabilities: Operating leases $ 3,507 $ 3,513 $ 3,507 $ 3,513 Maturities of lease liabilities were as follows (amounts in thousands): Years Ending December 31st, Operating Leases Finance Leases 2020 (remaining six months) $ 227 $ 7 2021 462 12 2022 466 10 2023 461 5 2024 407 - Thereafter 2,901 - Total lease payments 4,924 34 Less amount representing interest (1,275 ) (8 ) Total lease obligations 3,649 26 Less current portion (254 ) (10 ) Long-term lease obligations $ 3,395 $ 16

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2020
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.

Segments

Segments	6 Months Ended
	Jun. 30, 2020
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, JVF Consulting, 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 Postelsia, 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 (amounts in thousands): Three months ended June 30, 2020 Three months ended June 30, 2019 Verification Software Sales Eliminations Consolidated Verification Software Sales Eliminations Consolidated Assets: Intangible and other assets, net $ 1,405 $ 1,853 $ - $ 3,258 $ 1,384 $ 2,164 $ - $ 3,548 Goodwill 1,133 1,813 - 2,946 1,133 2,011 - 3,144 Total assets 18,596 5,287 (4,604 ) 19,279 16,630 5,523 (3,388 ) 18,765 Revenues: Verification and certification service revenue $ 3,108 $ - $ - $ 3,108 $ 3,743 $ - $ - $ 3,743 Product sales 796 - - 796 635 - - 635 Software license, maintenance and support services revenue - 237 - 237 - 339 (39 ) 300 Software-related consulting service revenue - 275 - 275 - 243 (33 ) 210 Total revenues $ 3,904 $ 512 $ - $ 4,416 $ 4,378 $ 582 $ (72 ) $ 4,888 Costs of revenues: Costs of verification and certification services 1,516 - - 1,516 2,127 - (30 ) 2,097 Costs of products 501 - - 501 398 - - 398 Costs of software license, maintenance and support services - 109 - 109 - 162 - 162 Costs of software-related consulting services - 190 - 190 - 143 - 143 Total costs of revenues 2,017 299 - 2,316 2,525 305 (30 ) 2,800 Gross profit 1,887 213 - 2,100 1,853 277 (42 ) 2,088 Depreciation & amortization 112 132 - 244 103 182 - 285 Other operating expenses 1,266 121 - 1,387 1,205 237 (42 ) 1,400 Segment operating (loss)/income $ 509 $ (40 ) $ - $ 469 $ 545 $ (142 ) $ - $ 403 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (29 ) 2 - (27 ) (30 ) - - (30 ) Income tax expense - - 145 145 - - 129 129 Net income attributable to non-controlling interest - - - - - 57 - 57 Net (loss)/income attributable to WFCF $ 538 $ (42 ) $ (145 ) $ 351 $ 575 $ (85 ) $ (129 ) $ 361 Six months ended June 30, 2020 Six months ended June 30, 2019 Verification Software Sales Eliminations Consolidated Verification Software Sales Eliminations Consolidated Assets: Intangible and other assets, net $ 1,405 $ 1,853 $ - $ 3,258 $ 1,384 $ 2,164 $ - $ 3,548 Goodwill 1,133 1,813 - 2,946 1,133 2,011 - 3,144 Total assets 18,596 5,287 (4,604 ) 19,279 16,630 5,523 (3,388 ) 18,765 Revenues: Verification and certification service revenue $ 5,911 $ - $ - $ 5,911 $ 6,555 $ - $ - $ 6,555 Product sales 1,521 - - 1,521 1,276 - - 1,276 Software license, maintenance and support services revenue - 470 (90 ) 380 - 682 (87 ) 595 Software-related consulting service revenue - 540 (24 ) 516 - 464 (47 ) 417 Total revenues $ 7,432 $ 1,010 $ (114 ) $ 8,328 $ 7,831 $ 1,146 $ (134 ) $ 8,843 Costs of revenues: Costs of verification and certification services 3,140 - (90 ) 3,050 3,722 - (63 ) 3,659 Costs of products 1,003 - - 1,003 841 - - 841 Costs of software license, maintenance and support services - 255 - 255 - 316 - 316 Costs of software-related consulting services - 310 - 310 - 273 - 273 Total costs of revenues 4,143 565 (90 ) 4,618 4,563 589 (63 ) 5,089 Gross profit 3,289 445 (24 ) 3,710 3,268 557 (71 ) 3,754 Depreciation & amortization 200 278 - 478 185 361 - 546 Other operating expenses 2,803 338 (24 ) 3,117 2,710 466 (71 ) 3,105 Segment operating (loss)/income $ 286 $ (171 ) $ - $ 115 $ 373 $ (270 ) $ - $ 103 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (59 ) (1 ) - (60 ) (60 ) (1 ) - (61 ) Income tax expense - - 65 65 - - 46 46 Net income attributable to non-controlling interest - - - - - 100 - 100 Net (loss)/income attributable to WFCF $ 345 $ (170 ) $ (65 ) $ 110 $ 433 $ (169 ) $ (46 ) $ 218

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended
	Jun. 30, 2020
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Note 14 – Supplemental Cash Flow Information Six months ended June 30, 2020 2019 Cash paid during the year: Interest expense $ 5 $ 6 Income taxes $ 10 $ 71

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 15 – Subsequent Events Management is not aware of any material events or transactions which have occurred since the date of these financial statements and the issuance of the 10Q filing.

Basic and Diluted Net Income _2

Basic and Diluted Net Income Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
Per share - net income attributable to Where Food Comes From, Inc.:
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 (amounts in thousands): Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Basic: Weighted average shares outstanding 24,874 24,709 24,910 24,833 Diluted: Weighted average shares outstanding 24,874 24,709 24,910 24,833 Weighted average effects of dilutive securities 155 199 172 199 Total 25,029 24,908 25,082 25,032 Antidilutive securities: 278 266 264 266

Intangible and Other Assets (Ta

Intangible and Other Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible and Other Assets	The following table summarizes our intangible and other assets (amounts in thousands, except useful life): June 30, December 31, Estimated 2020 2019 Useful Life Intangible assets subject to amortization: Tradenames and trademarks $ 417 $ 417 2.5 - 8.0 years Accreditations 85 85 5.0 years Customer relationships 3,651 3,351 3.0 - 15.0 years Patents 970 970 4.0 years Non-compete agreements 121 121 5.0 years 5,244 4,944 Less accumulated amortization 2,479 2,182 2,765 2,762 Tradenames/trademarks (not subject to amortization) 465 465 3,230 3,227 Other assets 28 21 Intangible and other assets: $ 3,258 $ 3,248

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
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 (amounts in thousands): June 30, December 31, 2020 2019 Income and sales taxes payable $ 202 $ 171 Payroll related accruals 248 201 Customer deposits 91 62 Professional fees and other expenses 199 240 $ 740 $ 674

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Stock-based Compensation Expense	The amount of stock-based compensation expense is as follows (amounts in thousands): Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Stock options $ 23 $ 41 $ 53 $ 80 Restricted stock awards 1 6 2 12 Total $ 24 $ 47 $ 55 $ 92
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: Six months ended June 30, 2020 2019 Number of options awarded to purchase common shares 20,000 None Risk-free interest rate 1.56 % N/A Expected volatility 97.3 % N/A Assumed dividend yield N/A N/A Expected life of options from the date of grant 9.8 years N/A
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 (amounts in thousands): Years ended December 31st: Unvested stock options Unvested restricted stock awards Total unrecognized compensation expense 2020 (remaining six months) 59 2 61 2021 79 1 80 2022 15 - 15 2023 1 - 1 $ 154 $ 3 $ 157
Schedule of Stock Option Activity	Stock option activity under our Equity Incentive Plan is summarized as follows: Number of awards Weighted avg. exercise price per share Weighted avg. grant date fair value per share Weighted avg. remaining contractual life (in years) Aggregate intrinsic value Outstanding, December 31, 2019 437,126 $ 1.46 $ 1.49 5.97 $ 150,417 Granted 20,000 $ 1.81 $ 2.05 9.65 Exercised (10,000 ) $ 1.60 $ 0.24 0.75 Expired/Forfeited (25,325 ) $ - $ 1.84 7.23 Outstanding, June 30, 2020 421,801 $ 1.49 $ 1.53 5.68 $ 131,913 Exercisable, June 30, 2020 292,738 $ 1.35 $ 1.37 4.41 $ 131,913 Unvested, June 30, 2020 129,063 $ 1.78 $ 1.89 8.54 $ -
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, 2019 5,000 $ 2.55 Granted - $ - Vested - $ - Forfeited - $ - Non-vested restricted shares, June 30, 2020 5,000 $ 2.55

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Revenues Disaggregated by Revenue	Revenue attributable to each of our identified revenue categories is disaggregated in the table below (amounts in thousands). Three months ended June 30, 2020 Three months ended June 30, 2019 Verification Software Eliminations Consolidated Verification Software Eliminations Consolidated Verification and certification service revenue $ 3,108 $ - $ - $ 3,108 $ 3,743 $ - $ - $ 3,743 Product sales 796 - - 796 635 - - 635 Software license, maintenance and support services revenue - 237 - 237 - 339 (39 ) 300 Software-related consulting service revenue - 275 - 275 - 243 (33 ) 210 Total revenues $ 3,904 $ 512 $ - $ 4,416 $ 4,378 $ 582 $ (72 ) $ 4,888 Six months ended June 30, 2020 Six months ended June 30, 2019 Verification Software Eliminations and Other Consolidated Verification Software Eliminations Consolidated Verification and certification service revenue $ 5,911 $ - $ - $ 5,911 $ 6,555 $ - $ - $ 6,555 Product sales 1,521 - - 1,521 1,276 - - 1,276 Software license, maintenance and support services revenue - 470 (90 ) 380 - 682 (87 ) 595 Software-related consulting service revenue - 540 (24 ) 516 - 464 (47 ) 417 Total revenues $ 7,432 $ 1,010 $ (114 ) $ 8,328 $ 7,831 $ 1,146 $ (134 ) $ 8,843
Schedule of Changes in Contract Liabilities	The following table reflects the changes in our contract liabilities during the three month period ended June 30, 2020: Deferred revenue (in thousands): Unearned revenue March 31, 2020 $ 1,413 Unearned billings 503 Revenue recognized (710 ) Unearned revenue June 30, 2020 $ 1,206 The following table reflects the changes in our contract liabilities during the six month period ended June 30, 2020: Deferred revenue (in thousands): Unearned revenue January 1, 2020 $ 797 Unearned billings 1,737 Revenue recognized (1,328 ) Unearned revenue June 30, 2020 $ 1,206

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Schedule of Lease Expense	The components of lease expense were as follows (amounts in thousands): Three months ended Six months ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Operating lease cost $ 116 $ 118 $ 232 $ 238 Finance lease cost Amortization of assets 2 2 4 4 Interest on finance lease obligations 2 2 3 4 Variable lease cost - - - - Total net lease cost $ 120 $ 122 $ 239 $ 246
Schedule of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases was as follows (amounts in thousands): June 30, 2020 December 31, 2019 Operating leases: Related Party Other Total Related Party Other Total Operating lease ROU assets $ 2,845 $ 277 $ 3,122 $ 2,933 $ 314 $ 3,247 Current operating lease liabilities 169 85 254 $ 158 $ 81 $ 239 Noncurrent operating lease liabilities 3,173 222 3,395 3,260 266 3,526 Total operating lease liabilities $ 3,342 $ 307 $ 3,649 $ 3,418 $ 347 $ 3,765 Finance leases: June 30, 2020 December 31, 2019 Right of use asset, at cost $ 43 $ 43 Accumulated amortization (26 ) (22 ) Right of use asset, net $ 17 $ 21 Current obligations of finance leases $ 10 $ 8 Finance leases, net of current obligations 16 21 Total finance lease liabilities $ 26 $ 29 Weighted average remaining lease term (in years): Operating leases 10.4 11.0 Finance leases 2.6 3.0 Weighted average discount rate: Operating leases 5.8 % 5.8 % Finance leases 20.9 % 20.8 %
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow and other information related to leases was as follows (amounts in thousands): Three months ended Six months ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 111 $ 111 $ 222 $ 211 Operating cash flows from finance leases $ 2 $ 2 $ 3 $ 4 Financing cash flows from finance leases $ 2 $ 2 $ 4 $ 3 ROU assets obtained in exchange for lease liabilities: Operating leases $ 3,507 $ 3,513 $ 3,507 $ 3,513
Schedule of Maturities of Operating Lease Liabilities	Maturities of lease liabilities were as follows (amounts in thousands): Years Ending December 31st, Operating Leases Finance Leases 2020 (remaining six months) $ 227 $ 7 2021 462 12 2022 466 10 2023 461 5 2024 407 - Thereafter 2,901 - Total lease payments 4,924 34 Less amount representing interest (1,275 ) (8 ) Total lease obligations 3,649 26 Less current portion (254 ) (10 ) Long-term lease obligations $ 3,395 $ 16

Segments (Tables)

Segments (Tables)	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Schedule of Operating Segments	The Company eliminates intercompany transfers between segments for management reporting purposes. The following table shows information for reportable operating segments (amounts in thousands): Three months ended June 30, 2020 Three months ended June 30, 2019 Verification Software Sales Eliminations Consolidated Verification Software Sales Eliminations Consolidated Assets: Intangible and other assets, net $ 1,405 $ 1,853 $ - $ 3,258 $ 1,384 $ 2,164 $ - $ 3,548 Goodwill 1,133 1,813 - 2,946 1,133 2,011 - 3,144 Total assets 18,596 5,287 (4,604 ) 19,279 16,630 5,523 (3,388 ) 18,765 Revenues: Verification and certification service revenue $ 3,108 $ - $ - $ 3,108 $ 3,743 $ - $ - $ 3,743 Product sales 796 - - 796 635 - - 635 Software license, maintenance and support services revenue - 237 - 237 - 339 (39 ) 300 Software-related consulting service revenue - 275 - 275 - 243 (33 ) 210 Total revenues $ 3,904 $ 512 $ - $ 4,416 $ 4,378 $ 582 $ (72 ) $ 4,888 Costs of revenues: Costs of verification and certification services 1,516 - - 1,516 2,127 - (30 ) 2,097 Costs of products 501 - - 501 398 - - 398 Costs of software license, maintenance and support services - 109 - 109 - 162 - 162 Costs of software-related consulting services - 190 - 190 - 143 - 143 Total costs of revenues 2,017 299 - 2,316 2,525 305 (30 ) 2,800 Gross profit 1,887 213 - 2,100 1,853 277 (42 ) 2,088 Depreciation & amortization 112 132 - 244 103 182 - 285 Other operating expenses 1,266 121 - 1,387 1,205 237 (42 ) 1,400 Segment operating (loss)/income $ 509 $ (40 ) $ - $ 469 $ 545 $ (142 ) $ - $ 403 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (29 ) 2 - (27 ) (30 ) - - (30 ) Income tax expense - - 145 145 - - 129 129 Net income attributable to non-controlling interest - - - - - 57 - 57 Net (loss)/income attributable to WFCF $ 538 $ (42 ) $ (145 ) $ 351 $ 575 $ (85 ) $ (129 ) $ 361 Six months ended June 30, 2020 Six months ended June 30, 2019 Verification Software Sales Eliminations Consolidated Verification Software Sales Eliminations Consolidated Assets: Intangible and other assets, net $ 1,405 $ 1,853 $ - $ 3,258 $ 1,384 $ 2,164 $ - $ 3,548 Goodwill 1,133 1,813 - 2,946 1,133 2,011 - 3,144 Total assets 18,596 5,287 (4,604 ) 19,279 16,630 5,523 (3,388 ) 18,765 Revenues: Verification and certification service revenue $ 5,911 $ - $ - $ 5,911 $ 6,555 $ - $ - $ 6,555 Product sales 1,521 - - 1,521 1,276 - - 1,276 Software license, maintenance and support services revenue - 470 (90 ) 380 - 682 (87 ) 595 Software-related consulting service revenue - 540 (24 ) 516 - 464 (47 ) 417 Total revenues $ 7,432 $ 1,010 $ (114 ) $ 8,328 $ 7,831 $ 1,146 $ (134 ) $ 8,843 Costs of revenues: Costs of verification and certification services 3,140 - (90 ) 3,050 3,722 - (63 ) 3,659 Costs of products 1,003 - - 1,003 841 - - 841 Costs of software license, maintenance and support services - 255 - 255 - 316 - 316 Costs of software-related consulting services - 310 - 310 - 273 - 273 Total costs of revenues 4,143 565 (90 ) 4,618 4,563 589 (63 ) 5,089 Gross profit 3,289 445 (24 ) 3,710 3,268 557 (71 ) 3,754 Depreciation & amortization 200 278 - 478 185 361 - 546 Other operating expenses 2,803 338 (24 ) 3,117 2,710 466 (71 ) 3,105 Segment operating (loss)/income $ 286 $ (171 ) $ - $ 115 $ 373 $ (270 ) $ - $ 103 Other items to reconcile segment operating income (loss) to net income attributable to WFCF: Other expense (income) (59 ) (1 ) - (60 ) (60 ) (1 ) - (61 ) Income tax expense - - 65 65 - - 46 46 Net income attributable to non-controlling interest - - - - - 100 - 100 Net (loss)/income attributable to WFCF $ 345 $ (170 ) $ (65 ) $ 110 $ 433 $ (169 ) $ (46 ) $ 218

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jun. 30, 2020
Supplemental Cash Flow Information [Abstract]
Schedule of Supplemental Cash Flow Information	Six months ended June 30, 2020 2019 Cash paid during the year: Interest expense $ 5 $ 6 Income taxes $ 10 $ 71

Business Acquisitions (Details

Business Acquisitions (Details Narrative) - Postelsia Holdings, Ltd [Member] $ in Thousands	Feb. 21, 2020USD ($)
Cash payments for acquisition	$ 250
Cash held in escrow	$ 50
Estimated useful lives of intangible assets	8 years

Basic and Diluted Net Income _3

Basic and Diluted Net Income Per Share - Schedule of Reconciliation of Basic and Diluted Income Per Share Computations (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Per share - net income attributable to Where Food Comes From, Inc.:
Weighted average shares outstanding: Basic	24,874,000	24,709,000	24,910,000	24,833,000
Weighted average shares outstanding: Diluted	24,874,000	24,709,000	24,910,000	24,833,000
Weighted average effects of dilutive securities	155,000	199,000	172,000	199,000
Total	25,029,000	24,908,000	25,082,000	25,032,000
Antidilutive securities	278,000	266,000	264,000	266,000

Investment in Progressive Bee_2

Investment in Progressive Beef, LLC (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Dividend income	$ 30	$ 30	$ 60	$ 60
Progressive Beef, LLC [Member]
Dividend income	$ 30	$ 30	$ 60	$ 60

Intangible and Other Assets - S

Intangible and Other Assets - Schedule of Intangible and Other Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Intangible and other assets, gross	$ 5,244	$ 4,944
Less accumulated amortization	2,479	2,182
Intangible and other assets, net	2,765	2,762
Tradenames/trademarks (not subject to amortization)	465	465
Intangible assets	3,230	3,227
Other assets	28	21
Intangible and other assets, net	3,258	3,248
Trade Names and Trademarks [Member]
Intangible and other assets, gross	417	417
Accreditations [Member]
Intangible and other assets, gross	$ 85	85
Estimated useful lives of intangible assets	5 years
Customer Relationships [Member]
Intangible and other assets, gross	$ 3,651	3,351
Patents [Member]
Intangible and other assets, gross	$ 970	970
Estimated useful lives of intangible assets	4 years
Non-compete Agreements [Member]
Intangible and other assets, gross	$ 121	$ 121
Estimated useful lives of intangible assets	5 years
Minimum [Member] | Trade Names and Trademarks [Member]
Estimated useful lives of intangible assets	2 years 6 months
Minimum [Member] | Customer Relationships [Member]
Estimated useful lives of intangible assets	3 years
Maximum [Member] | Trade Names and Trademarks [Member]
Estimated useful lives of intangible assets	8 years
Maximum [Member] | Customer Relationships [Member]
Estimated useful lives of intangible assets	15 years

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Income and sales taxes payable	$ 202	$ 171
Payroll related accruals	248	201
Customer deposits	91	62
Professional fees and other expenses	199	240
Accrued expenses and other current liabilities	$ 740	$ 674

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Apr. 17, 2020	Jun. 30, 2020	Dec. 31, 2019
Paycheck Protection Program [Member]
Revolving line of credit maturity date	Apr. 17, 2022
Proceeds from loans	$ 1,000,000	$ 350,000,000,000
Loans repayments term description	The loan will be repaid in 17 monthly consecutive interest and principal payments of approximately $57,876.
Loan interest and principal payments	$ 57,876
Revolving Line of Credit [Member]
Revolving line of credit maturity date		Apr. 12, 2022
Working capital		$ 75,080
Interest rate, basis spread		1.50%
Debt interest rate		4.75%	6.25%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - Employees [Member] - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Number of awarded stock options to purchase			20,000,000
Stock options exercise price per share	$ 1.81		$ 1.81

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total	$ 24	$ 47	$ 55	$ 92
Stock Options [Member]
Total	23	41	53	80
Restricted Stock Awards [Member]
Total	$ 1	$ 6	$ 2	$ 12

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Estimated Fair Value of Stock Options (Details) - shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Number of options awarded to purchase common shares	20,000,000
Risk-free interest rate	1.56%	0.00%
Expected volatility	97.30%	0.00%
Assumed dividend yield	0.00%	0.00%
Expected life of options from the date of grant	9 years 9 months 18 days	0 years

Stock-Based Compensation - Sc_3

Stock-Based Compensation - Schedule of Unrecognized Compensation Cost from Unvested Awards (Details) $ in Thousands	Jun. 30, 2020USD ($)
Unvested stock options	$ 154
Unvested restricted stock awards	3
Total unrecognized compensation expense	157
2020 (Remaining Six Months) [Member]
Unvested stock options	59
Unvested restricted stock awards	2
Total unrecognized compensation expense	61
2021 [Member]
Unvested stock options	79
Unvested restricted stock awards	1
Total unrecognized compensation expense	80
2022 [Member]
Unvested stock options	15
Unvested restricted stock awards
Total unrecognized compensation expense	15
2023 [Member]
Unvested stock options	1
Unvested restricted stock awards
Total unrecognized compensation expense	$ 1

Stock-Based Compensation - Sc_4

Stock-Based Compensation - Schedule of Stock Option Activity (Details) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Number of stock options, Beginning Balance	437,126,000
Number of stock options, Granted	20,000,000
Number of stock options, Exercised	(10,000,000)
Number of stock options, Expired/Forfeited	(25,325,000)
Number of stock options, Ending Balance	421,801,000
Number of stock options, Exercisable Ending	292,738,000
Number of stock options, Unvested Ending	129,063,000
Weighted avg exercise price per share, Beginning Balance	$ 1.46
Weighted avg exercise price per share, Granted	1.81
Weighted avg exercise price per share, Exercised	1.60
Weighted avg exercise price per share, Expired/Forfeited
Weighted avg exercise price per share, Ending Balance	1.49
Weighted avg exercise price per share, Exercisable Ending	1.35
Weighted avg exercise price per share, Unvested Ending	1.78
Weighted avg grant date fair value per share, Beginning Balance	1.49
Weighted avg grant date fair value per share, Granted	2.05
Weighted avg grant date fair value per share, Exercised	0.24
Weighted avg grant date fair value per share, Expired/Forfeited	1.84
Weighted avg grant date fair value per share, Ending Balance	1.53
Weighted avg grant date fair value per share, Exercisable Ending	1.37
Weighted avg grant date fair value per share, Unvested Ending	$ 1.89
Weighted avg remaining contractual life (in years), Beginning Balance	5 years 11 months 19 days
Weighted avg remaining contractual life (in years), Granted	9 years 7 months 24 days
Weighted avg remaining contractual life (in years), Exercised	9 months
Weighted avg remaining contractual life (in years), Expired/Forfeited	7 years 2 months 23 days
Weighted avg remaining contractual life (in years), Ending Balance	5 years 8 months 5 days
Weighted avg remaining contractual life (in years), Exercisable Ending	4 years 4 months 28 days
Weighted avg remaining contractual life (in years), Unvested Ending	8 years 6 months 14 days
Aggregate intrinsic value, Beginning Balance	$ 150,417
Aggregate intrinsic value, Ending Balance	131,913
Aggregate intrinsic value, Exercisable Ending	131,913
Aggregate intrinsic value, Unvested Ending

Stock-Based Compensation - Sc_5

Stock-Based Compensation - Schedule of Restricted Stock Activity Under Equity Incentive Plan (Details)	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of restricted stock options, Beginning Balance | shares	5,000,000
Number of restricted stock options, Granted | shares
Number of restricted stock options, Vested | shares
Number of restricted stock options, Forfeited | shares
Number of restricted stock options, Ending Balance | shares	5,000,000
Weighted avg grant date fair value, Beginning Balance | $ / shares	$ 2.55
Weighted avg grant date fair value, Granted | $ / shares
Weighted avg grant date fair value, Vested | $ / shares
Weighted avg grant date fair value, Forfeited | $ / shares
Weighted avg grant date fair value, Ending Balance | $ / shares	$ 2.55

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income tax benefit	$ 145	$ 129	$ 65	$ 46

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Accounts receivable from contracts with customers, net of allowance for doubtful accounts	$ 1,800		$ 2,500
Deferred revenue from contracts with customers	$ 1,206	$ 1,413	$ 797

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Revenues Disaggregated by Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Total revenues	$ 4,416	$ 4,888	$ 8,328	$ 8,843
Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	3,108	3,743	5,911	6,555
Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	237	300	380	595
Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	275	210	516	417
Verification and Certification Segment [Member]
Segment Reporting Information [Line Items]
Total revenues	3,904	4,378	7,432	7,831
Verification and Certification Segment [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	3,108	3,743	5,911	6,555
Verification and Certification Segment [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues	796	635	1,521	1,276
Verification and Certification Segment [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Verification and Certification Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Verification and Certification Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Verification and Certification Segment [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Software Sales and Related Consulting Segment [Member]
Segment Reporting Information [Line Items]
Total revenues	512	582	1,010	1,146
Software Sales and Related Consulting Segment [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Software Sales and Related Consulting Segment [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues
Software Sales and Related Consulting Segment [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	275	243	540	464
Software Sales and Related Consulting Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	237	339	470	682
Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Total revenues		(72)	(114)	(134)
Eliminations and Other [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Eliminations and Other [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues
Eliminations and Other [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues		(33)	(24)	(47)
Eliminations and Other [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues		(39)	(90)	(87)
Eliminations and Other [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Consolidated [Member]
Segment Reporting Information [Line Items]
Total revenues	4,416	4,888	8,328	8,843
Consolidated [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	3,108	3,743	5,911	6,555
Consolidated [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues	796	635	1,521	1,276
Consolidated [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	275	210	516	417
Consolidated [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 237	$ 300	$ 380	$ 595

Revenue Recognition - Schedul_2

Revenue Recognition - Schedule of Changes in Contract Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Unearned revenue, Beginning balance	$ 1,413	$ 797
Unearned billings	503	1,737
Revenue recognized	(710)	(1,328)
Unearned revenue, Ending balance	$ 1,206	$ 1,206

Leases (Details Narrative)

Leases (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Operating lease cost	$ 116	$ 118	$ 232	$ 238
The Move, LLC [Member]
Ownership interest	24.30%		24.30%
Corporate Headquarters [Member]
Operating lease cost	$ 92		$ 184

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 116	$ 118	$ 232	$ 238
Finance lease cost amortization of assets	2	2	4	4
Interest on finance lease obligations	2	2	3	4
Variable lease cost
Total net lease cost	$ 120	$ 122	$ 239	$ 246

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Operating lease ROU assets	$ 3,139	$ 3,268
Current operating lease liabilities	254	239
Noncurrent operating lease liabilities	3,395	3,526
Total operating lease liabilities	3,649	3,765
Finance leases: Right of use asset, at cost	43	43
Finance leases: Accumulated amortization	(26)	(22)
Finance leases: Right of use asset, net	17	21
Current obligations of finance leases	10	8
Finance leases, net of current obligations	16	21
Total finance lease liabilities	$ 26	$ 29
Weighted average remaining operating lease term (in years)	10 years 4 months 24 days	11 years
Weighted average remaining finance lease term (in years)	2 years 7 months 6 days	3 years
Operating leases weighted average discount rate	5.80%	5.80%
Finance leases weighted average discount rate	20.90%	20.80%
Related Party [Member]
Operating lease ROU assets	$ 2,845	$ 2,933
Current operating lease liabilities	169	158
Noncurrent operating lease liabilities	3,173	3,260
Total operating lease liabilities	3,342	3,418
Other [Member]
Operating lease ROU assets	277	314
Current operating lease liabilities	85	81
Noncurrent operating lease liabilities	222	266
Total operating lease liabilities	$ 307	$ 347

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 111	$ 111	$ 222	$ 211
Operating cash flows from finance leases	2	2	3	4
Financing cash flows from finance leases	2	2	4	6
ROU assets obtained in exchange for lease liabilities: Operating leases	$ 3,507	$ 3,513	$ 3,507	$ 3,513

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020 (remaining six months)	$ 227
2021	462
2022	466
2023	461
2024	407
Thereafter	2,901
Total lease payments	4,924
Less amount representing interest	(1,275)
Total lease obligations	3,649	$ 3,765
Less current portion	(254)	(239)
Long-term lease obligations	3,395	3,526
2020 (remaining six months)	7
2021	12
2022	10
2023	5
2024
Thereafter
Total lease payments	34
Less amount representing interest	(8)
Total lease obligations	26	29
Less current portion	(10)	(8)
Long-term lease obligations	$ 16	$ 21

Segments (Details Narrative)

Segments (Details Narrative)	6 Months Ended
	Jun. 30, 2020Integer
Segment Reporting [Abstract]
Number of operating segment	1

Segments - Schedule of Operatin

Segments - Schedule of Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Goodwill	$ 2,946				$ 2,946		$ 2,946
Total assets	19,279				19,279		$ 18,237
Total revenues	4,416		$ 4,888		8,328	$ 8,843
Total costs of revenues	2,316		2,800		4,618	5,089
Gross profit	2,100		2,088		3,710	3,754
Depreciation & amortization					478	545
Segment operating (loss)/income	469		403		115	103
Income tax expense	145		129		65	46
Net loss attributable to non-controlling interest			57			100
Net (loss)/income attributable to WFCF	351	$ (241)	361	$ (143)	110	218
Verification and Certification Segment [Member]
Segment Reporting Information [Line Items]
Intangible and other assets, net	1,405		1,384		1,405	1,384
Goodwill	1,133		1,133		1,133	1,133
Total assets	18,596		16,630		18,596	16,630
Total revenues	3,904		4,378		7,432	7,831
Total costs of revenues	2,017		2,525		4,143	4,563
Gross profit	1,887		1,853		3,289	3,268
Depreciation & amortization	112		103		200	185
Other operating expenses	1,266		1,205		2,803	2,710
Segment operating (loss)/income	509		545		286	373
Other expense (income)	(29)		(30)		(59)	(60)
Income tax expense
Net loss attributable to non-controlling interest
Net (loss)/income attributable to WFCF	538		575		345	433
Verification and Certification Segment [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	3,108		3,743		5,911	6,555
Total costs of revenues	1,516		2,127		3,140	3,722
Verification and Certification Segment [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues	796		635		1,521	1,276
Total costs of revenues	501		398		1,003	841
Verification and Certification Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Verification and Certification Segment [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Software Sales and Related Consulting Segment [Member]
Segment Reporting Information [Line Items]
Intangible and other assets, net	1,853		2,164		1,853	2,164
Goodwill	1,813		2,011		1,813	2,011
Total assets	5,287		5,523		5,287	5,523
Total revenues	512		582		1,010	1,146
Total costs of revenues	299		305		565	589
Gross profit	213		277		445	557
Depreciation & amortization	132		182		278	361
Other operating expenses	121		237		338	466
Segment operating (loss)/income	(40)		(142)		(171)	(270)
Other expense (income)	2				(1)	(1)
Income tax expense
Net loss attributable to non-controlling interest			57			100
Net (loss)/income attributable to WFCF	(42)		(85)		(170)	(169)
Software Sales and Related Consulting Segment [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Software Sales and Related Consulting Segment [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Software Sales and Related Consulting Segment [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	237		339		470	682
Total costs of revenues	109		162		255	316
Software Sales and Related Consulting Segment [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	275		243		540	464
Total costs of revenues	190		143		310	273
Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Intangible and other assets, net
Goodwill
Total assets	(4,604)		(3,388)		(4,604)	(3,388)
Total revenues			(72)		(114)	(134)
Total costs of revenues			(30)		(90)	(63)
Gross profit			(42)		(24)	(71)
Depreciation & amortization
Other operating expenses			(42)		(24)	(71)
Segment operating (loss)/income
Other expense (income)
Income tax expense	145		129		65	46
Net loss attributable to non-controlling interest
Net (loss)/income attributable to WFCF	(145)		(129)		(65)	(46)
Eliminations and Other [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues			(30)		(90)	(63)
Eliminations and Other [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Eliminations and Other [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues			(39)		(90)	(87)
Total costs of revenues
Eliminations and Other [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues			(33)		(24)	(47)
Total costs of revenues
Consolidated [Member]
Segment Reporting Information [Line Items]
Intangible and other assets, net	3,258		3,548		3,258	3,548
Goodwill	2,946		3,144		2,946	3,144
Total assets	19,279		18,765		19,279	18,765
Total revenues	4,416		4,888		8,328	8,843
Total costs of revenues	2,316		2,800		4,618	5,089
Gross profit	2,100		2,088		3,710	3,754
Depreciation & amortization	244		285		478	546
Other operating expenses	1,387		1,400		3,117	3,105
Segment operating (loss)/income	469		403		115	103
Other expense (income)	(27)		(30)		(60)	(61)
Income tax expense	145		129		65	46
Net loss attributable to non-controlling interest			57			100
Net (loss)/income attributable to WFCF	351		361		110	218
Consolidated [Member] | Verification and Certification Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	3,108		3,743		5,911	6,555
Total costs of revenues	1,516		2,097		3,050	3,659
Consolidated [Member] | Product Sales [Member]
Segment Reporting Information [Line Items]
Total revenues	796		635		1,521	1,276
Total costs of revenues	501		398		1,003	841
Consolidated [Member] | Software License, Maintenance and Support Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	237		300		380	595
Total costs of revenues	109		162		255	316
Consolidated [Member] | Software-Related Consulting Service Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues	275		210		516	417
Total costs of revenues	$ 190		$ 143		$ 310	$ 273

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Supplemental Cash Flow Information [Abstract]
Interest expense	$ 5	$ 6
Income taxes	$ 10	$ 71