Where Food Comes From (WFCF) 10-Q 4 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Oct. 29, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-40314
Entity Registrant Name	WHERE FOOD COMES FROM, INC.
Entity Central Index Key	0001360565
Entity Tax Identification Number	43-1802805
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	202 6th Street
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Castle Rock
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80104
City Area Code	303
Local Phone Number	895-3002
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	WFCF
Security Exchange Name	NASDAQ
Entity Current Reporting Status	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		6,109,844

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 5,642	$ 4,374
Accounts receivable, net of allowance	2,328	2,508
Inventory	870
Prepaid expenses and other current assets	284	592
Total current assets	9,124	7,474
Property and equipment, net	1,484	1,616
Operating lease right-of-use assets, net	2,844	3,030
Investment in Progressive Beef	991	991
Intangible and other assets, net	2,675	2,948
Goodwill	2,946	2,946
Deferred tax assets, net	451	443
Total assets	20,515	19,448
Current liabilities:
Accounts payable	896	649
Accrued expenses and other current liabilities	1,346	599
Deferred revenue	1,564	1,132
Current portion of long term debt		463
Current portion of finance lease obligations	12	13
Current portion of operating lease obligations	302	268
Total current liabilities	4,120	3,124
Long term debt, net of current portion		572
Finance lease obligations, net of current portion	22	31
Operating lease obligation, net of current portion	3,050	3,257
Total liabilities	7,192	6,984
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; 6,485 (2021) and 6,456 (2020) shares issued, and 6,097 (2021) and 6,118 (2020) shares outstanding	6	6
Additional paid-in-capital	11,879	11,612
Treasury stock of 389 (2021) and 338 (2020) shares	(3,415)	(2,702)
Retained earnings	4,853	3,548
Total equity	13,323	12,464
Total liabilities and stockholders’ equity	$ 20,515	$ 19,448

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	5,000	5,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	95,000	95,000
Common stock, shares issued	6,485	6,456
Common stock, shares outstanding	6,097	6,118
Treasury stock	389	338

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues:
Total revenues	$ 6,545,000	$ 6,197,000	$ 16,126,000	$ 14,525,000
Costs of revenues:
Total costs of revenues	3,617,000	3,435,000	9,327,000	8,053,000
Gross profit	2,928,000	2,762,000	6,799,000	6,472,000
Selling, general and administrative expenses	1,790,000	1,806,000	5,290,000	5,401,000
Income from operations	1,138,000	956,000	1,509,000	1,071,000
Other income/(expense):
Dividend income from Progressive Beef	30,000	30,000	90,000	90,000
Gain on sale of assets		19,000	9,000	19,000
Other income, net		2,000	1,000	6,000
Loan forgiveness from Paycheck Protection Program			1,037,000
(Loss)/gain on foreign currency exchange	(2,000)	(2,000)	(9,000)	(1,000)
Interest expense	(1,000)	(4,000)	(5,000)	(9,000)
Income before income taxes	1,165,000	1,001,000	2,632,000	1,176,000
Income tax expense	298,000	271,000	413,000	336,000
Net income	$ 867,000	$ 730,000	$ 2,219,000	$ 840,000
Per share - net income:
Basic	$ 0.14	$ 0.12	$ 0.36	$ 0.14
Diluted	$ 0.14	$ 0.12	$ 0.36	$ 0.13
Weighted average number of common shares outstanding:
Basic	6,094	6,187	6,146	6,215
Diluted	6,157	6,224	6,207	6,254
Verification And Certification Service Revenue [Member]
Revenues:
Total revenues	$ 4,701,000	$ 4,307,000	$ 11,659,000	$ 10,218,000
Costs of revenues:
Total costs of revenues	2,438,000	2,233,000	6,363,000	5,283,000
Product Sales [Member]
Revenues:
Total revenues	1,383,000	1,362,000	3,071,000	2,883,000
Costs of revenues:
Total costs of revenues	864,000	866,000	1,969,000	1,869,000
Software and Related Consulting Revenue [Member]
Revenues:
Total revenues	461,000	528,000	1,396,000	1,424,000
Costs of revenues:
Total costs of revenues	$ 315,000	$ 336,000	$ 995,000	$ 901,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating activities:
Net income	$ 2,219	$ 840
Adjustments to reconcile net loss to net cash
Depreciation and amortization	601	736
Gain on sale of assets	(9)	(19)
Stock-based compensation expense	222	80
Deferred tax expense	(8)	28
Bad debt expense	45	49
Forgiveness of note payable from Paycheck Protection Program	(1,037)
Changes in operating assets and liabilities, net of effect from acquisitions:
Accounts receivable	135	(57)
Short-term investments		(4)
Inventory	(870)
Prepaid expenses and other assets	308	(267)
Accounts payable	247	(70)
Accrued expenses and other current liabilities	747	505
Deferred revenue	429	351
Right of use assets and liabilities, net	4	4
Net cash provided by operating activities	3,033	2,176
Investing activities:
Acquisition of Postelsia Holdings, Ltd.		(300)
Proceeds from sale of assets		34
Purchases of property, equipment and software development costs	(176)	(416)
Net cash used in investing activities	(176)	(682)
Financing activities:
Proceeds from long term debt		1,030
Repayments of finance lease obligations	(7)	(6)
Proceeds from stock option exercise	45	3
Dividends paid to shareholders	(914)
Stock repurchase under Stock Buyback Plan	(713)	(534)
Net cash (used in) / provided by financing activities	(1,589)	493
Net change in cash	1,268	1,987
Cash at beginning of period	4,374	2,638
Cash at end of period	$ 5,642	$ 4,625

Consolidated Statement of Equit

Consolidated Statement of Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands		Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]
Balance at June 30, 2020 at Dec. 31, 2019	[1]	$ 11,949	$ 6	$ 11,445	$ (1,665)	$ 2,163
Balance, shares at Dec. 31, 2019	[1]		6,245
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			(21)
Net income (loss)		(241)				(241)
Balance at September 30, 2020 at Mar. 31, 2020		11,581	$ 6	11,476	(1,823)	1,922
Balance, shares at Mar. 31, 2020			6,224
Balance at June 30, 2020 at Dec. 31, 2019	[1]	11,949	$ 6	11,445	(1,665)	2,163
Balance, shares at Dec. 31, 2019	[1]		6,245
Net income (loss)		840
Balance at September 30, 2020 at Sep. 30, 2020		12,338	$ 6	11,528	(2,199)	3,003
Balance, shares at Sep. 30, 2020			6,170
Balance at June 30, 2020 at Mar. 31, 2020		11,581	$ 6	11,476	(1,823)	1,922
Balance, shares at Mar. 31, 2020			6,224
Stock-based compensation expense		24		24
Stock options exercised		3		3
Stock options exercised, shares			3
Repurchase of common shares under Stock Buyback Plan		(111)			(111)
Repurchase of common shares under Stock Buyback Plan, shares			(16)
Net income (loss)		351				351
Balance at September 30, 2020 at Jun. 30, 2020		11,848	$ 6	11,503	(1,934)	2,273
Balance, shares at Jun. 30, 2020			6,211
Stock-based compensation expense		25		25
Repurchase of common shares under Stock Buyback Plan		(265)			(265)
Repurchase of common shares under Stock Buyback Plan, shares			(41)
Net income (loss)		730				730
Balance at September 30, 2020 at Sep. 30, 2020		12,338	$ 6	11,528	(2,199)	3,003
Balance, shares at Sep. 30, 2020			6,170
Balance at June 30, 2020 at Dec. 31, 2020		12,464	$ 6	11,612	(2,702)	3,548
Balance, shares at Dec. 31, 2020			6,118
Stock-based compensation expense		25		25
Stock options exercised		40		40
Stock options exercised, shares			18
Repurchase of common shares under Stock Buyback Plan		(411)			(411)
Repurchase of common shares under Stock Buyback Plan, shares			(29)
Net income (loss)		1,150				1,150
Balance at September 30, 2020 at Mar. 31, 2021		13,268	$ 6	11,677	(3,113)	4,698
Balance, shares at Mar. 31, 2021			6,107
Balance at June 30, 2020 at Dec. 31, 2020		$ 12,464	$ 6	11,612	(2,702)	3,548
Balance, shares at Dec. 31, 2020			6,118
Stock options exercised, shares		18,045
Net income (loss)		$ 2,219
Balance at September 30, 2020 at Sep. 30, 2021		13,323	$ 6	11,879	(3,415)	4,853
Balance, shares at Sep. 30, 2021			6,097
Balance at June 30, 2020 at Mar. 31, 2021		13,268	$ 6	11,677	(3,113)	4,698
Balance, shares at Mar. 31, 2021			6,107
Stock-based compensation expense		29		29
Stock options exercised		4		4
Stock options exercised, shares			1
Repurchase of common shares under Stock Buyback Plan		(195)			(195)
Repurchase of common shares under Stock Buyback Plan, shares			(13)
Net income (loss)		202				202
Balance at September 30, 2020 at Jun. 30, 2021		13,308	$ 6	11,710	(3,308)	4,900
Balance, shares at Jun. 30, 2021			6,095
Stock-based compensation expense		168		168
Stock-based compensation expense, shares			10
Stock options exercised		1		1
Repurchase of common shares under Stock Buyback Plan		(107)			(107)
Repurchase of common shares under Stock Buyback Plan, shares			(8)
Dividends paid		(914)				(914)
Net income (loss)		867				867
Balance at September 30, 2020 at Sep. 30, 2021		$ 13,323	$ 6	$ 11,879	$ (3,415)	$ 4,853
Balance, shares at Sep. 30, 2021			6,097
[1]	The balance at December 31, 2019 has been updated to reflect the impact of the 1-for-4 reverse stock split

Consolidated Statement of Equ_2

Consolidated Statement of Equity (Unaudited) (Parenthetical)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020
Equity [Abstract]
Reverse split stock	1-for-4 reverse stock split	1-for-4 reverse stock split

The Company and Basis of Presen

The Company and Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Accounting Policies [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 support our verification business and 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 and its subsidiaries, Where Food Comes From Organic, Inc. (“WFCFO”), 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) 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. 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, 2020, included in our Form 10-K filed on February 18, 2021. 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, 2021 are not necessarily indicative of the results to be expected for any other interim period of any future year. Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited) Except as specifically indicated, all information in this Quarterly Report on Form 10-Q has been retroactively adjusted to give effect to a 1-for-4 reverse stock split 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 were assessed and determined to be either not applicable or are not expected to have a material impact on the consolidated financial statements.

Basic and Diluted Net Income _

Basic and Diluted Net Income / (Loss) per Share	9 Months Ended
	Sep. 30, 2021
Per share - net income:
Basic and Diluted Net Income / (Loss) per Share	Note 2 – Basic and Diluted Net Income / (Loss) per Share Basic net income / (loss) 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 / (loss) per share computations (amounts in thousands): Schedule of Reconciliation of Basic and Diluted Income Per Share Computations (in thousands) 2021 2020 2021 2020 Three months ended Nine months ended September 30, (in thousands) 2021 2020 2021 2020 Basic: Weighted average shares outstanding 6,094 6,187 6,146 6,215 Diluted: Weighted average shares outstanding 6,094 6,187 6,146 6,215 Weighted average effects of dilutive securities 63 37 61 39 Total 6,157 6,224 6,207 6,254 Antidilutive securities: 17 72 17 72

Investment in Progressive Beef,

Investment in Progressive Beef, LLC	9 Months Ended
	Sep. 30, 2021
Investments, All Other Investments [Abstract]
Investment in Progressive Beef, LLC	Note 3 - Investment in Progressive Beef, LLC For the three months ended September 30, 2021 and 2020, the Company received dividend income from Progressive Beef of $ 30,000 90,000 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited)

Intangible and Other Assets

Intangible and Other Assets	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible and Other Assets	Note 4 – Intangible and Other Assets The following table summarizes our intangible and other assets (amounts in thousands, except useful life): Schedule of Intangible and Other Assets September 30, December 31, Estimated 2021 2020 Useful Life Intangible assets subject to amortization: Tradenames and trademarks $ 417 $ 417 2.5 8.0 Accreditations 75 85 5.0 Customer relationships 3,664 3,664 3.0 15.0 Patents 970 970 4.0 Non-compete agreements 121 121 5.0 Intangible and other assets, gross 5,247 5,257 Less accumulated amortization 3,062 2,795 Intangible and other assets, net 2,185 2,462 Tradenames/trademarks (not subject to amortization) 465 465 Intangible assets 2,650 2,927 Other assets 25 21 Intangible and other assets: $ 2,675 $ 2,948

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Note 5 – Accrued Expenses and Other Current Liabilities The following table summarizes our accrued expenses and other current liabilities as of (amounts in thousands): Schedule of Accrued Expenses and Other Current Liabilities September 30, December 31, 2021 2020 Income and sales taxes payable $ 155 $ 168 Payroll related accruals 925 271 Customer deposits 101 31 Professional fees and other expenses 165 129 Accrued expenses and other current liabilities $ 1,346 $ 599

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Notes Payable	Note 6 – Notes Payable Long Term Debt Schedule of Long Term Debt September 30, December 31, 2021 2020 (In thousands) Paycheck Protection Program Loan $ $ 1,035 Less current portion of notes payable and other long-term debt - (463 ) Notes payable and other long-term debt $ - $ 572 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited) The Coronavirus Aid, Relief, and Economic Security (“CARES”) Act allocated $ 350 Unison Revolving Line of Credit The Company has a revolving line of credit (“LOC”) agreement which matures April 12, 2022 75,080 1.50 maturity 4.75

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Note 7 – 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): Schedule of Stock-based Compensation Expense Three months ended September 30, Nine months ended September 30, 2021 2020 2021 2020 Stock options $ 42 $ 24 $ 96 $ 77 Stock awards 126 1 126 3 Total $ 168 $ 25 $ 222 $ 80 During the three months ended September 30, 2021, no 17,000 14.77 During the three months ended September 30, 2021, the Company awarded 10,000 12.62 No During the three months ended September 30, 2020, the Company awarded stock options to purchase 2,000 shares of the Company’s common stock at an exercise price of $ 7.20 per share to the members of the Company’s Board of Directors. During the nine months ended September 30, 2020, the Company awarded stock options to purchase 7,000 shares of the Company’s common stock at an exercise price of $ 7.20 8.20 per share to employees of the Company (all share and dollar amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020). Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited) The Company estimated the fair value of stock options using the Black-Scholes-Merton option pricing model with the following assumptions (all share amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020): Schedule of Estimated Fair Value of Stock Options Nine months ended September 30, 2021 2020 Number of options awarded to purchase common shares 17,000 7,000 Risk-free interest rate 0.82 % 1.19 % Expected volatility 70.06 % 94.7 % Assumed dividend yield N/A N/A Expected life of options from the date of grant 9.8 9.8 The estimated unrecognized compensation cost from unvested awards which will be recognized ratably over the remaining vesting phase is as follows (amounts in thousands): Schedule of Unrecognized Compensation Cost from Unvested Awards Years ended December 31st: Total unrecognized compensation expense 2021 (remaining three months) $ 37 2022 98 2023 40 2024 11 $ 186 Equity Incentive Plans Our 2006 Equity Incentive Plan (the “2006 Plan”) and 2016 Equity Incentive Plan (the “2016 Plan,” and together with the 2006 Plan, the “Plans”) provide for the issuance of stock-based awards to employees, officers, directors and consultants. The Plans permit 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. Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited) Stock Option Activity Stock option activity under our Equity Incentive Plans is summarized as follows (all share and dollar amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020): Schedule of Stock Option Activity 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, 2020 105,086 $ 6.25 $ 6.06 5.38 $ 814,090 Granted 17,000 $ 14.77 $ 10.90 10.00 Exercised (18,045 ) $ 2.54 $ 13.39 1.40 Expired/Forfeited (2,556 ) $ 7.18 $ 6.88 6.98 Outstanding, September 30, 2021 101,485 $ 8.31 $ 7.49 6.07 $ 547,544 Exercisable, September 30, 2021 73,513 $ 6.95 $ 6.81 4.95 $ 481,516 Unvested, September 30, 2021 27,972 $ 11.91 $ 9.29 9.00 $ 66,028 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, 2021 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, 2021. Restricted Stock Activity Restricted stock activity under our Equity Incentive Plans is summarized as follows (all share and dollar amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020): Schedule of Restricted Stock Activity Under Equity Incentive Plan Weighted avg. Number of grant date options fair value Non-vested restricted shares, December 31, 2020 1,250 $ 10.20 Granted - $ - Vested (1,250 ) $ 10.20 Forfeited - $ - Non-vested restricted shares, September 30, 2021 - $ -

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – 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 nine months ended September 30, 2021 we recorded an income tax expense of approximately $ 298,000 413,000 271,000 336,000 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited)

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 9 - Revenue Recognition Disaggregation of Revenue We have identified three material revenue categories in our business: (i) verification and certification service revenue, (ii) product sales, (iii) software and related consulting revenue. Revenue attributable to each of our identified revenue categories is disaggregated in the table below (amounts in thousands). Schedule of Revenues Disaggregated by Revenue Three months ended September 30, 2021 Three months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and certification service revenue $ 4,701 $ - $ - $ 4,701 $ 4,307 $ - $ - $ 4,307 Product sales 1,383 - - 1,383 1,362 - - 1,362 Software and related consulting revenue - 461 - 461 - 528 - 528 Total revenues $ 6,084 $ 461 $ - $ 6,545 $ 5,669 $ 528 $ - $ 6,197 Nine months ended September 30, 2021 Nine months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and certification service revenue $ 11,659 $ - $ - $ 11,659 $ 10,218 $ - $ - $ 10,218 Product sales 3,071 - - 3,071 2,883 - - 2,883 Software and related consulting revenue - 1,396 - 1,396 - 1,538 (114 ) 1,424 Total revenues $ 14,730 $ 1,396 $ - $ 16,126 $ 13,101 $ 1,538 $ (114 ) $ 14,525 Contract Balances As of September 30, 2021, and December 31, 2020, accounts receivable from contracts with customers, net of allowance for doubtful accounts, were approximately $ 2.3 2.5 As of September 30, 2021, and December 31, 2020, deferred revenue from contracts with customers was approximately $ 1.6 1.1 The following table reflects the changes in our contract liabilities during the nine month period ended September 30, 2021 Schedule of Changes in Contract Liabilities (amounts in thousands): Deferred revenue: Unearned revenue January 1, 2021 $ 1,132 Unearned billings 3,320 Revenue recognized (2,888 ) Unearned revenue September 30, 2021 $ 1,564 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited)

Leases

Leases	9 Months Ended
	Sep. 30, 2021
Leases
Leases	Note 10 – Leases The components of lease expense were as follows (amounts in thousands): Schedule of Lease Expense 2021 2020 2021 2020 Three months ended September 30, Nine months ended September 30, 2021 2020 2021 2020 Operating lease cost $ 121 $ 116 $ 353 $ 348 Finance lease cost Amortization of assets 2 2 7 6 Interest on finance lease obligations 1 1 3 4 Total net lease cost $ 124 $ 119 $ 363 $ 358 Included in the table above, for the three and nine months ended September 30, 2021, is $ 0.1 0.3 This space is being leased from The Move, LLC. Our CEO and President, each a related party to WFCF, have a 24.3 Supplemental balance sheet information related to leases was as follows (amounts in thousands): Schedule of Supplemental Balance Sheet Information Related to Leases September 30, 2021 December 31, 2020 Related Party Other Total Related Party Other Total Operating leases: Operating lease ROU assets $ 2,615 $ 201 $ 2,816 $ 2,755 $ 238 $ 2,993 Current operating lease liabilities $ 195 $ 107 $ 302 $ 179 $ 89 $ 268 Noncurrent operating lease liabilities 2,932 118 3,050 3,079 178 3,257 Total operating lease liabilities $ 3,127 $ 225 $ 3,352 $ 3,258 $ 267 $ 3,525 September 30, 2021 December 31, 2020 Finance leases: Property and equipment, at cost $ 51 $ 67 Accumulated amortization (23 ) (30 ) Property and equipment, net $ 28 $ 37 Current obligations of finance leases $ 12 $ 13 Finance leases, net of current obligations 22 31 Total finance lease liabilities $ 34 $ 44 Weighted average remaining lease term (in years): Operating leases 9.4 10 Finance leases 3.3 3.7 Weighted average discount rate: Operating leases 5.8 % 5.8 % Finance leases 11.9 % 13.0 % Supplemental cash flow and other information related to leases was as follows (amounts in thousands): Schedule of Supplemental Cash Flow Information Related to Leases 2021 2020 2021 2020 Three months ended September 30, Nine months ended September 30, 2021 2020 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 120 $ 113 $ 350 $ 335 Operating cash flows from finance leases $ 1 $ 1 $ 3 $ 4 Financing cash flows from finance leases $ 2 $ 2 $ 7 $ 6 ROU assets obtained in exchange for lease liabilities: Operating leases $ 3,057 $ 3,507 $ 3,057 $ 3,507 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited) Maturities of lease liabilities were as follows (amounts in thousands): Schedule of Maturities of Operating Lease and Finance Lease Liabilities Years Ending December 31st, Operating Leases Finance Leases 2021 (three remaining months) $ 121 $ 4 2022 481 15 2023 468 10 2024 407 5 2025 405 5 Thereafter 2,496 - Total lease payments 4,378 39 Less amount representing interest (1,026 ) (5 ) Total lease obligations 3,352 34 Less current portion (302 ) (12 ) Long-term lease obligations $ 3,050 $ 22

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 11 – 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	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Segments	Note 12 - 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 The Company also determined that it has a software and related consulting reportable segment. SureHarvest, which includes Postelsia, is the sole operating segment under the software and related consulting reportable 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. Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited) The Company eliminates intercompany transfers between segments for management reporting purposes. The following table shows information for reportable operating segments (amounts in thousands): Schedule of Operating Segments Three months ended September 30, 2021 Three months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Goodwill $ 1,947 $ 999 $ - $ 2,946 $ 2,946 $ - $ - $ 2,946 All other assets, net 17,036 3,311 (2,778 ) 17,569 16,548 5,379 (4,612 ) 17,315 Total assets $ 18,983 $ 4,310 $ (2,778 ) $ 20,515 $ 19,494 $ 5,379 $ (4,612 ) $ 20,261 Revenues: Verification and certification service revenue $ 4,701 $ - $ - $ 4,701 $ 4,307 $ - $ - $ 4,307 Product sales 1,383 - - 1,383 1,362 - - 1,362 Software and related consulting revenue - 461 - 461 - 528 - 528 Total revenues $ 6,084 $ 461 $ - $ 6,545 $ 5,669 $ 528 $ - $ 6,197 Costs of revenues: Costs of verification and certification services 2,438 - - 2,438 2,233 - - 2,233 Costs of products 864 - - 864 866 - - 866 Costs of software and related consulting - 315 - 315 - 336 - 336 Total costs of revenues 3,302 315 - 3,617 3,099 336 - 3,435 Gross profit 2,782 146 - 2,928 2,570 192 - 2,762 Depreciation & amortization 149 51 - 200 112 145 - 257 Other operating expenses 1,542 48 - 1,590 1,404 145 - 1,549 Segment operating income/(loss) $ 1,091 $ 47 $ - $ 1,138 $ 1,054 $ (98 ) $ - $ 956 Other items to reconcile segment operating income/(loss) to net income/(loss): Other income/(expense) 29 (2 ) - 27 47 (2 ) - 45 Income tax expense - - (298 ) (298 ) - (8 ) (263 ) (271 ) Net income/(loss) $ 1,120 $ 45 $ (298 ) $ 867 $ 1,101 $ (108 ) $ (263 ) $ 730 Nine months ended September 30, 2021 Nine months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Goodwill $ 1,947 $ 999 $ - $ 2,946 $ 2,946 $ - $ - $ 2,946 All other assets, net 17,036 3,311 (2,778 ) 17,569 16,548 5,379 (4,612 ) 17,315 Total assets 18,983 4,310 (2,778 ) 20,515 19,494 5,379 (4,612 ) 20,261 Revenues: Verification and certification service revenue $ 11,659 $ - $ - $ 11,659 $ 10,218 $ - $ - $ 10,218 Product sales 3,071 - - 3,071 2,883 - - 2,883 Software and related consulting revenue - 1,396 - 1,396 - 1,538 (114 ) 1,424 Total revenues $ 14,730 $ 1,396 $ - $ 16,126 $ 13,101 $ 1,538 $ (114 ) $ 14,525 Costs of revenues: Costs of verification and certification services 6,363 - - 6,363 5,373 - (90 ) 5,283 Costs of products 1,969 - - 1,969 1,869 - - 1,869 Costs of software and related consulting - 995 - 995 - 901 - 901 Total costs of revenues 8,332 995 - 9,327 7,242 901 (90 ) 8,053 Gross profit 6,398 401 - 6,799 5,859 637 (24 ) 6,472 Depreciation & amortization 448 153 - 601 313 423 - 736 Other operating expenses 4,463 226 - 4,689 4,206 483 (24 ) 4,665 Segment operating income/(loss) $ 1,487 $ 22 $ - $ 1,509 $ 1,340 $ (269 ) $ - $ 1,071 Other items to reconcile segment operating income/(loss) to net income/(loss): Other income/(expense) 95 (9 ) 1,037 1,123 107 (2 ) - 105 Income tax expense - (5 ) (408 ) (413 ) - (8 ) (328 ) (336 ) Net income/(loss) $ 1,582 $ 8 $ 629 $ 2,219 $ 1,447 $ (279 ) $ (328 ) $ 840 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited)

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2021
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Note 13 – Supplemental Cash Flow Information Schedule of Supplemental Cash Flow Information (Amounts in thousands) 2021 2020 Nine months ended September 30, (Amounts in thousands) 2021 2020 Cash paid during the year: Interest expense $ 5 $ 5 Income taxes $ 595 $ 362

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 14 – Subsequent Events The Company has had no material, significant or unusual transactions or events from the financial statement date through the issuance of the financial statements.

Basic and Diluted Net Income _2

Basic and Diluted Net Income / (Loss) per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Per share - net income:
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 / (loss) per share computations (amounts in thousands): Schedule of Reconciliation of Basic and Diluted Income Per Share Computations (in thousands) 2021 2020 2021 2020 Three months ended Nine months ended September 30, (in thousands) 2021 2020 2021 2020 Basic: Weighted average shares outstanding 6,094 6,187 6,146 6,215 Diluted: Weighted average shares outstanding 6,094 6,187 6,146 6,215 Weighted average effects of dilutive securities 63 37 61 39 Total 6,157 6,224 6,207 6,254 Antidilutive securities: 17 72 17 72

Intangible and Other Assets (Ta

Intangible and Other Assets (Tables)	9 Months Ended
	Sep. 30, 2021
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): Schedule of Intangible and Other Assets September 30, December 31, Estimated 2021 2020 Useful Life Intangible assets subject to amortization: Tradenames and trademarks $ 417 $ 417 2.5 8.0 Accreditations 75 85 5.0 Customer relationships 3,664 3,664 3.0 15.0 Patents 970 970 4.0 Non-compete agreements 121 121 5.0 Intangible and other assets, gross 5,247 5,257 Less accumulated amortization 3,062 2,795 Intangible and other assets, net 2,185 2,462 Tradenames/trademarks (not subject to amortization) 465 465 Intangible assets 2,650 2,927 Other assets 25 21 Intangible and other assets: $ 2,675 $ 2,948

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
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): Schedule of Accrued Expenses and Other Current Liabilities September 30, December 31, 2021 2020 Income and sales taxes payable $ 155 $ 168 Payroll related accruals 925 271 Customer deposits 101 31 Professional fees and other expenses 165 129 Accrued expenses and other current liabilities $ 1,346 $ 599

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Long Term Debt	Long Term Debt Schedule of Long Term Debt September 30, December 31, 2021 2020 (In thousands) Paycheck Protection Program Loan $ $ 1,035 Less current portion of notes payable and other long-term debt - (463 ) Notes payable and other long-term debt $ - $ 572

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Stock-based Compensation Expense	The amount of stock-based compensation expense is as follows (amounts in thousands): Schedule of Stock-based Compensation Expense Three months ended September 30, Nine months ended September 30, 2021 2020 2021 2020 Stock options $ 42 $ 24 $ 96 $ 77 Stock awards 126 1 126 3 Total $ 168 $ 25 $ 222 $ 80
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 (all share amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020): Schedule of Estimated Fair Value of Stock Options Nine months ended September 30, 2021 2020 Number of options awarded to purchase common shares 17,000 7,000 Risk-free interest rate 0.82 % 1.19 % Expected volatility 70.06 % 94.7 % Assumed dividend yield N/A N/A Expected life of options from the date of grant 9.8 9.8
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): Schedule of Unrecognized Compensation Cost from Unvested Awards Years ended December 31st: Total unrecognized compensation expense 2021 (remaining three months) $ 37 2022 98 2023 40 2024 11 $ 186
Schedule of Stock Option Activity	Stock option activity under our Equity Incentive Plans is summarized as follows (all share and dollar amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020): Schedule of Stock Option Activity 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, 2020 105,086 $ 6.25 $ 6.06 5.38 $ 814,090 Granted 17,000 $ 14.77 $ 10.90 10.00 Exercised (18,045 ) $ 2.54 $ 13.39 1.40 Expired/Forfeited (2,556 ) $ 7.18 $ 6.88 6.98 Outstanding, September 30, 2021 101,485 $ 8.31 $ 7.49 6.07 $ 547,544 Exercisable, September 30, 2021 73,513 $ 6.95 $ 6.81 4.95 $ 481,516 Unvested, September 30, 2021 27,972 $ 11.91 $ 9.29 9.00 $ 66,028
Schedule of Restricted Stock Activity Under Equity Incentive Plan	Restricted stock activity under our Equity Incentive Plans is summarized as follows (all share and dollar amounts have been adjusted to reflect the 1-for-4 reverse split that occurred in December 2020): Schedule of Restricted Stock Activity Under Equity Incentive Plan Weighted avg. Number of grant date options fair value Non-vested restricted shares, December 31, 2020 1,250 $ 10.20 Granted - $ - Vested (1,250 ) $ 10.20 Forfeited - $ - Non-vested restricted shares, September 30, 2021 - $ -

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2021
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). Schedule of Revenues Disaggregated by Revenue Three months ended September 30, 2021 Three months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and certification service revenue $ 4,701 $ - $ - $ 4,701 $ 4,307 $ - $ - $ 4,307 Product sales 1,383 - - 1,383 1,362 - - 1,362 Software and related consulting revenue - 461 - 461 - 528 - 528 Total revenues $ 6,084 $ 461 $ - $ 6,545 $ 5,669 $ 528 $ - $ 6,197 Nine months ended September 30, 2021 Nine months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Verification and certification service revenue $ 11,659 $ - $ - $ 11,659 $ 10,218 $ - $ - $ 10,218 Product sales 3,071 - - 3,071 2,883 - - 2,883 Software and related consulting revenue - 1,396 - 1,396 - 1,538 (114 ) 1,424 Total revenues $ 14,730 $ 1,396 $ - $ 16,126 $ 13,101 $ 1,538 $ (114 ) $ 14,525
Schedule of Changes in Contract Liabilities	The following table reflects the changes in our contract liabilities during the nine month period ended September 30, 2021 Schedule of Changes in Contract Liabilities (amounts in thousands): Deferred revenue: Unearned revenue January 1, 2021 $ 1,132 Unearned billings 3,320 Revenue recognized (2,888 ) Unearned revenue September 30, 2021 $ 1,564 Where Food Comes From, Inc. Notes to the Consolidated Financial Statements (Unaudited)

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2021
Leases
Schedule of Lease Expense	The components of lease expense were as follows (amounts in thousands): Schedule of Lease Expense 2021 2020 2021 2020 Three months ended September 30, Nine months ended September 30, 2021 2020 2021 2020 Operating lease cost $ 121 $ 116 $ 353 $ 348 Finance lease cost Amortization of assets 2 2 7 6 Interest on finance lease obligations 1 1 3 4 Total net lease cost $ 124 $ 119 $ 363 $ 358
Schedule of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases was as follows (amounts in thousands): Schedule of Supplemental Balance Sheet Information Related to Leases September 30, 2021 December 31, 2020 Related Party Other Total Related Party Other Total Operating leases: Operating lease ROU assets $ 2,615 $ 201 $ 2,816 $ 2,755 $ 238 $ 2,993 Current operating lease liabilities $ 195 $ 107 $ 302 $ 179 $ 89 $ 268 Noncurrent operating lease liabilities 2,932 118 3,050 3,079 178 3,257 Total operating lease liabilities $ 3,127 $ 225 $ 3,352 $ 3,258 $ 267 $ 3,525 September 30, 2021 December 31, 2020 Finance leases: Property and equipment, at cost $ 51 $ 67 Accumulated amortization (23 ) (30 ) Property and equipment, net $ 28 $ 37 Current obligations of finance leases $ 12 $ 13 Finance leases, net of current obligations 22 31 Total finance lease liabilities $ 34 $ 44 Weighted average remaining lease term (in years): Operating leases 9.4 10 Finance leases 3.3 3.7 Weighted average discount rate: Operating leases 5.8 % 5.8 % Finance leases 11.9 % 13.0 %
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow and other information related to leases was as follows (amounts in thousands): Schedule of Supplemental Cash Flow Information Related to Leases 2021 2020 2021 2020 Three months ended September 30, Nine months ended September 30, 2021 2020 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 120 $ 113 $ 350 $ 335 Operating cash flows from finance leases $ 1 $ 1 $ 3 $ 4 Financing cash flows from finance leases $ 2 $ 2 $ 7 $ 6 ROU assets obtained in exchange for lease liabilities: Operating leases $ 3,057 $ 3,507 $ 3,057 $ 3,507
Schedule of Maturities of Operating Lease and Finance Lease Liabilities	Maturities of lease liabilities were as follows (amounts in thousands): Schedule of Maturities of Operating Lease and Finance Lease Liabilities Years Ending December 31st, Operating Leases Finance Leases 2021 (three remaining months) $ 121 $ 4 2022 481 15 2023 468 10 2024 407 5 2025 405 5 Thereafter 2,496 - Total lease payments 4,378 39 Less amount representing interest (1,026 ) (5 ) Total lease obligations 3,352 34 Less current portion (302 ) (12 ) Long-term lease obligations $ 3,050 $ 22

Segments (Tables)

Segments (Tables)	9 Months Ended
	Sep. 30, 2021
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): Schedule of Operating Segments Three months ended September 30, 2021 Three months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Goodwill $ 1,947 $ 999 $ - $ 2,946 $ 2,946 $ - $ - $ 2,946 All other assets, net 17,036 3,311 (2,778 ) 17,569 16,548 5,379 (4,612 ) 17,315 Total assets $ 18,983 $ 4,310 $ (2,778 ) $ 20,515 $ 19,494 $ 5,379 $ (4,612 ) $ 20,261 Revenues: Verification and certification service revenue $ 4,701 $ - $ - $ 4,701 $ 4,307 $ - $ - $ 4,307 Product sales 1,383 - - 1,383 1,362 - - 1,362 Software and related consulting revenue - 461 - 461 - 528 - 528 Total revenues $ 6,084 $ 461 $ - $ 6,545 $ 5,669 $ 528 $ - $ 6,197 Costs of revenues: Costs of verification and certification services 2,438 - - 2,438 2,233 - - 2,233 Costs of products 864 - - 864 866 - - 866 Costs of software and related consulting - 315 - 315 - 336 - 336 Total costs of revenues 3,302 315 - 3,617 3,099 336 - 3,435 Gross profit 2,782 146 - 2,928 2,570 192 - 2,762 Depreciation & amortization 149 51 - 200 112 145 - 257 Other operating expenses 1,542 48 - 1,590 1,404 145 - 1,549 Segment operating income/(loss) $ 1,091 $ 47 $ - $ 1,138 $ 1,054 $ (98 ) $ - $ 956 Other items to reconcile segment operating income/(loss) to net income/(loss): Other income/(expense) 29 (2 ) - 27 47 (2 ) - 45 Income tax expense - - (298 ) (298 ) - (8 ) (263 ) (271 ) Net income/(loss) $ 1,120 $ 45 $ (298 ) $ 867 $ 1,101 $ (108 ) $ (263 ) $ 730 Nine months ended September 30, 2021 Nine months ended September 30, 2020 Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Verification and Certification Segment Software and Related Consulting Segment Eliminations and Other Consolidated Totals Assets: Goodwill $ 1,947 $ 999 $ - $ 2,946 $ 2,946 $ - $ - $ 2,946 All other assets, net 17,036 3,311 (2,778 ) 17,569 16,548 5,379 (4,612 ) 17,315 Total assets 18,983 4,310 (2,778 ) 20,515 19,494 5,379 (4,612 ) 20,261 Revenues: Verification and certification service revenue $ 11,659 $ - $ - $ 11,659 $ 10,218 $ - $ - $ 10,218 Product sales 3,071 - - 3,071 2,883 - - 2,883 Software and related consulting revenue - 1,396 - 1,396 - 1,538 (114 ) 1,424 Total revenues $ 14,730 $ 1,396 $ - $ 16,126 $ 13,101 $ 1,538 $ (114 ) $ 14,525 Costs of revenues: Costs of verification and certification services 6,363 - - 6,363 5,373 - (90 ) 5,283 Costs of products 1,969 - - 1,969 1,869 - - 1,869 Costs of software and related consulting - 995 - 995 - 901 - 901 Total costs of revenues 8,332 995 - 9,327 7,242 901 (90 ) 8,053 Gross profit 6,398 401 - 6,799 5,859 637 (24 ) 6,472 Depreciation & amortization 448 153 - 601 313 423 - 736 Other operating expenses 4,463 226 - 4,689 4,206 483 (24 ) 4,665 Segment operating income/(loss) $ 1,487 $ 22 $ - $ 1,509 $ 1,340 $ (269 ) $ - $ 1,071 Other items to reconcile segment operating income/(loss) to net income/(loss): Other income/(expense) 95 (9 ) 1,037 1,123 107 (2 ) - 105 Income tax expense - (5 ) (408 ) (413 ) - (8 ) (328 ) (336 ) Net income/(loss) $ 1,582 $ 8 $ 629 $ 2,219 $ 1,447 $ (279 ) $ (328 ) $ 840

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2021
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	Schedule of Supplemental Cash Flow Information (Amounts in thousands) 2021 2020 Nine months ended September 30, (Amounts in thousands) 2021 2020 Cash paid during the year: Interest expense $ 5 $ 5 Income taxes $ 595 $ 362

The Company and Basis of Pres_2

The Company and Basis of Presentation (Details Narrative)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020
Accounting Policies [Abstract]
Reverse split stock	1-for-4 reverse stock split	1-for-4 reverse stock split

Schedule of Reconciliation of B

Schedule of Reconciliation of Basic and Diluted Income Per Share Computations (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Per share - net income:
Weighted average shares outstanding	6,094	6,187	6,146	6,215
Weighted average shares outstanding	6,094	6,187	6,146	6,215
Weighted average effects of dilutive securities	63	37	61	39
Total	6,157	6,224	6,207	6,254
Antidilutive securities:	17	72	17	72

Investment in Progressive Bee_2

Investment in Progressive Beef, LLC (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Investments, All Other Investments [Abstract]
Dividend income	$ 30,000	$ 30,000	$ 90,000	$ 90,000

Schedule of Intangible and Othe

Schedule of Intangible and Other Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible and other assets, gross	$ 5,247	$ 5,257
Less accumulated amortization	3,062	2,795
Intangible and other assets, net	2,185	2,462
Tradenames/trademarks (not subject to amortization)	465	465
Intangible assets	2,650	2,927
Other assets	25	21
Intangible and other assets:	2,675	2,948
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible and other assets, gross	$ 417	417
Minimum [Member] | Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	2 years 6 months
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	3 years
Maximum [Member] | Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	8 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	15 years
Accreditations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible and other assets, gross	$ 75	85
Estimated useful lives of intangible assets	5 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible and other assets, gross	$ 3,664	3,664
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible and other assets, gross	$ 970	970
Estimated useful lives of intangible assets	4 years
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible and other assets, gross	$ 121	$ 121
Estimated useful lives of intangible assets	5 years

Schedule of Accrued Expenses an

Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Income and sales taxes payable	$ 155	$ 168
Payroll related accruals	925	271
Customer deposits	101	31
Professional fees and other expenses	165	129
Accrued expenses and other current liabilities	$ 1,346	$ 599

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Paycheck Protection Program Loan		$ 1,035
Less current portion of notes payable and other long-term debt		(463)
Notes payable and other long-term debt		$ 572

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Working capital	$ 75,080
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Revolving line of credit maturity date	Apr. 12, 2022
Interest rate, basis spread	1.50%
Debt interest rate	4.75%	4.75%
Paycheck Protection Program [Member]
Line of Credit Facility [Line Items]
Proceeds from Loans	$ 350,000,000,000

Schedule of Stock-based Compens

Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total	$ 168	$ 25	$ 222	$ 80
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total	42	24	96	77
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total	$ 126	$ 1	$ 126	$ 3

Schedule of Estimated Fair Valu

Schedule of Estimated Fair Value of Stock Options (Details) - shares shares in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Number of options awarded to purchase common shares	17,000	7,000
Risk-free interest rate	0.82%	1.19%
Expected volatility	70.06%	94.70%
Expected life of options from the date of grant	9 years 9 months 18 days	9 years 9 months 18 days

Schedule of Unrecognized Compen

Schedule of Unrecognized Compensation Cost from Unvested Awards (Details) $ in Thousands	Sep. 30, 2021USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	$ 186
2021 (remaining three months) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	37
2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	98
2023 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	40
2024 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	$ 11

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Number of stock options, Beginning Balance	105,086
Weighted avg exercise price per share, Beginning Balance	$ 6.25
Weighted avg grant date fair value per share, Beginning Balance	$ 6.06
Weighted avg remaining contractual life (in years), Beginning Balance	5 years 4 months 17 days
Aggregate intrinsic value, Beginning Balance	$ 814,090
Number of stock options, Granted	17,000	7,000
Weighted avg exercise price per share, Granted	$ 14.77
Weighted avg grant date fair value per share, Granted	$ 10.90
Weighted avg remaining contractual life (in years), Granted	10 years
Number of stock options, Exercised	(18,045)
Weighted avg exercise price per share, Exercised	$ 2.54
Weighted avg grant date fair value per share, Exercised	$ 13.39
Weighted avg remaining contractual life (in years), Exercised	1 year 4 months 24 days
Number of stock options, Expired/Forfeited	(2,556)
Weighted avg exercise price per share, Expired/Forfeited	$ 7.18
Weighted avg grant date fair value per share, Expired/Forfeited	$ 6.88
Weighted avg remaining contractual life (in years), Expired/Forfeited	6 years 11 months 23 days
Number of stock options, Ending Balance	101,485
Weighted avg exercise price per share, Ending Balance	$ 8.31
Weighted avg grant date fair value per share, Ending Balance	$ 7.49
Weighted avg remaining contractual life (in years), Ending Balance	6 years 25 days
Aggregate intrinsic value, Ending Balance	$ 547,544
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	73,513
Weighted avg exercise price per share, Exercisable	$ 6.95
Weighted avg grant date fair value per share, Exercisable Ending	$ 6.81
Weighted avg remaining contractual life (in years), Exercisable Ending	4 years 11 months 12 days
Aggregate intrinsic value, Exercisable Ending	$ 481,516
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance	27,972
Weighted avg exercise price per share, Unvested	$ 11.91
Weighted avg grant date fair value per share, Unvested Ending	$ 9.29
Weighted avg remaining contractual life (in years), Unvested Ending	9 years
Aggregate intrinsic value, Unvested Ending	$ 66,028

Schedule of Restricted Stock Ac

Schedule of Restricted Stock Activity Under Equity Incentive Plan (Details) shares in Thousands	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of restricted stock options, Beginning Balance | shares	1,250
Weighted avg grant date fair value, Beginning Balance | $ / shares	$ 10.20
Number of restricted stock options, Granted | shares
Weighted avg grant date fair value, Granted | $ / shares
Number of restricted stock options, Vested | shares	(1,250)
Weighted avg grant date fair value, Vested | $ / shares	$ 10.20
Number of restricted stock options, Forfeited | shares
Weighted avg grant date fair value, Forfeited | $ / shares
Number of restricted stock options, Ending Balance | shares
Weighted avg grant date fair value, Ending Balance | $ / shares

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stockholders' Equity, Reverse Stock Split				1-for-4 reverse stock split	1-for-4 reverse stock split
Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares awards outstanding	0	2,000,000	17,000,000	7,000,000
Stock options exercise price per share	$ 14.77	$ 7.20	$ 14.77	$ 7.20
Stockholders' Equity, Reverse Stock Split					1-for-4 reverse split
Employees One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares awards outstanding	10,000,000		0
Stock options price per share	$ 12.62		$ 12.62
Employees One [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options exercise price per share		7.20		7.20
Employees One [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options exercise price per share		$ 8.20		$ 8.20

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income tax benefit	$ 298,000	$ 271,000	$ 413,000	$ 336,000

Schedule of Revenues Disaggrega

Schedule of Revenues Disaggregated by Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Total revenues	$ 6,545	$ 6,197	$ 16,126	$ 14,525
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenues	1,383	1,362	3,071	2,883
Verification and Certification Segment [Member]
Disaggregation of Revenue [Line Items]
Total revenues	6,084	5,669	14,730	13,101
Verification and Certification Segment [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Total revenues	4,701	4,307	11,659	10,218
Verification and Certification Segment [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenues	1,383	1,362	3,071	2,883
Verification and Certification Segment [Member] | Software Related Consulting Service Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenues
Software Sales and Related Consulting Segment [Member]
Disaggregation of Revenue [Line Items]
Total revenues	461	528	1,396	1,538
Software Sales and Related Consulting Segment [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Total revenues
Software Sales and Related Consulting Segment [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenues
Software Sales and Related Consulting Segment [Member] | Software Related Consulting Service Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenues	461	528	1,396	1,538
Eliminations and Other [Member]
Disaggregation of Revenue [Line Items]
Total revenues				(114)
Eliminations and Other [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Total revenues
Eliminations and Other [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenues
Eliminations and Other [Member] | Software Related Consulting Service Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenues				(114)
Consolidated 1 [Member]
Disaggregation of Revenue [Line Items]
Total revenues	6,545	6,197	16,126	14,525
Consolidated 1 [Member] | Service [Member]
Disaggregation of Revenue [Line Items]
Total revenues	4,701	4,307	11,659	10,218
Consolidated 1 [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total revenues	1,383	1,362	3,071	2,883
Consolidated 1 [Member] | Software Related Consulting Service Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 461	$ 528	$ 1,396	$ 1,424

Schedule of Changes in Contract

Schedule of Changes in Contract Liabilities (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Revenue from Contract with Customer [Abstract]
Unearned revenue January 1, 2021	$ 1,132
Unearned billings	3,320
Revenue recognized	(2,888)
Unearned revenue September 30, 2021	$ 1,564

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Accounts receivable from contracts with customers, net of allowance for doubtful accounts	$ 2,300	$ 2,500
Deferred revenue from contracts with customers	$ 1,564	$ 1,132

Schedule of Lease Expense (Deta

Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Leases
Operating lease cost	$ 121	$ 116	$ 353	$ 348
Amortization of assets	2	2	7	6
Interest on finance lease obligations	1	1	3	4
Total net lease cost	$ 124	$ 119	$ 363	$ 358

Schedule of Supplemental Balanc

Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Operating lease ROU assets	$ 2,844	$ 3,030
Current operating lease liabilities	302	268
Noncurrent operating lease liabilities	3,050	3,257
Total operating lease liabilities	3,352	3,525
Property and equipment, net	1,484	1,616
Current obligations of finance leases	12	13
Finance leases, net of current obligations	22	$ 31
Total finance lease liabilities	$ 34
Weighted average remaining operating lease term (in years)	9 years 4 months 24 days	10 years
Weighted average remaining finance lease term (in years)	3 years 3 months 18 days	3 years 8 months 12 days
Operating leases weighted average discount rate	5.80%	5.80%
Finance leases weighted average discount rate	11.90%	13.00%
Finance Leases [Member]
Defined Benefit Plan Disclosure [Line Items]
Property and equipment, at cost	$ 51	$ 67
Accumulated amortization	(23)	(30)
Property and equipment, net	28	37
Current obligations of finance leases	12	13
Finance leases, net of current obligations	22	31
Total finance lease liabilities	34	44
Operating Lease R O U Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease ROU assets	2,816	2,993
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Current operating lease liabilities	195	179
Noncurrent operating lease liabilities	2,932	3,079
Total operating lease liabilities	3,127	3,258
Related Party [Member] | Operating Lease R O U Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease ROU assets	2,615	2,755
Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Current operating lease liabilities	107	89
Noncurrent operating lease liabilities	118	178
Total operating lease liabilities	225	267
Other [Member] | Operating Lease R O U Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Operating lease ROU assets	$ 201	$ 238

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Leases
Operating cash flows from operating leases	$ 120	$ 113	$ 350	$ 335
Operating cash flows from finance leases	1	1	3	4
Financing cash flows from finance leases	2	2	7	6
Operating leases	$ 3,057	$ 3,507	$ 3,057	$ 3,507

Schedule of Maturities of Opera

Schedule of Maturities of Operating Lease and Finance Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Leases
Operating Leases, 2021 (three remaining months)	$ 121
Finance Leases, 2021 (three remaining months)	4
Operating Leases, 2022	481
Finance Leases, 2022	15
Operating Leases, 2023	468
Finance Leases, 2023	10
Operating Leases, 2024	407
Finance Leases, 2024	5
Operating Leases, 2025	405
Finance Leases, 2025	5
Operating Leases, Thereafter	2,496
Finance Leases, Thereafter
Operating Leases, Total lease payments	4,378
Finance Leases, Total lease payments	39
Operating Leases, Less amount representing interest	(1,026)
Finance Leases, Less amount representing interest	(5)
Operating Leases, Total lease obligations	3,352	$ 3,525
Finance Leases, Total lease obligations	34
Operating Leases, Less current portion	(302)	(268)
Finance Leases, Less current portion	(12)	(13)
Operating Leases, Long-term lease obligations	3,050	3,257
Finance Leases, Long-term lease obligations	$ 22	$ 31

Leases (Details Narrative)

Leases (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 121	$ 116	$ 353	$ 348
Corporate Headquarters [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 100		$ 300
Corporate Headquarters [Member] | The Move, LLC [Member]
Lessee, Lease, Description [Line Items]
Ownership interest	24.30%		24.30%

Schedule of Operating Segments

Schedule of Operating Segments (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Goodwill	$ 2,946,000						$ 2,946,000		$ 2,946,000
Total revenues	6,545,000			$ 6,197,000			16,126,000	$ 14,525,000
Gross profit	2,928,000			2,762,000			6,799,000	6,472,000
Depreciation & amortization							601,000	736,000
Segment operating income/(loss)	1,138,000			956,000			1,509,000	1,071,000
Income tax expense/(benefit)	298,000			271,000			413,000	336,000
Net income/(loss)	867,000	$ 202,000	$ 1,150,000	730,000	$ 351,000	$ (241,000)	2,219,000	840,000
Total costs of revenues	3,617,000			3,435,000			9,327,000	8,053,000
Verification and Certification Segment [Member]
Segment Reporting Information [Line Items]
Goodwill	1,947,000			2,946,000			1,947,000	2,946,000
All other assets, net	17,036,000			16,548,000			17,036,000	16,548,000
Total assets	18,983,000			19,494,000			18,983,000	19,494,000
Total revenues	6,084,000			5,669,000			14,730,000	13,101,000
Total costs of revenues	3,302,000			3,099,000			8,332,000	7,242,000
Gross profit	2,782,000			2,570,000			6,398,000	5,859,000
Depreciation & amortization	149,000			112,000			448,000	313,000
Other operating expenses	1,542,000			1,404,000			4,463,000	4,206,000
Segment operating income/(loss)	1,091,000			1,054,000			1,487,000	1,340,000
Other income (expense)	29,000			47,000			95,000	107,000
Income tax expense/(benefit)
Net income/(loss)	1,120,000			1,101,000			1,582,000	1,447,000
Verification and Certification Segment [Member] | Service [Member]
Segment Reporting Information [Line Items]
Total revenues	4,701,000			4,307,000			11,659,000	10,218,000
Total costs of revenues	2,438,000			2,233,000			6,363,000	5,373,000
Verification and Certification Segment [Member] | Product [Member]
Segment Reporting Information [Line Items]
Total revenues	1,383,000			1,362,000			3,071,000	2,883,000
Total costs of revenues	864,000			866,000			1,969,000	1,869,000
Verification and Certification Segment [Member] | License and Service [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Software Sales and Related Consulting Segment [Member]
Segment Reporting Information [Line Items]
Goodwill	999,000						999,000
All other assets, net	3,311,000			5,379,000			3,311,000	5,379,000
Total assets	4,310,000			5,379,000			4,310,000	5,379,000
Total revenues	461,000			528,000			1,396,000	1,538,000
Total costs of revenues	315,000			336,000			995,000
Gross profit	146,000			192,000			401,000	637,000
Depreciation & amortization	51,000			145,000			153,000	423,000
Other operating expenses	48,000			145,000			226,000	483,000
Segment operating income/(loss)	47,000			(98,000)			22,000	(269,000)
Other income (expense)	(2,000)			(2,000)			(9,000)	(2,000)
Income tax expense/(benefit)				(8,000)			(5,000)	(8,000)
Net income/(loss)	45,000			(108,000)			8,000	(279,000)
Total costs of revenues								901,000
Software Sales and Related Consulting Segment [Member] | Service [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Software Sales and Related Consulting Segment [Member] | Product [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Software Sales and Related Consulting Segment [Member] | License and Service [Member]
Segment Reporting Information [Line Items]
Total revenues	461,000			528,000			1,396,000	1,538,000
Total costs of revenues	315,000			336,000			995,000	901,000
Eliminations and Other [Member]
Segment Reporting Information [Line Items]
Goodwill
All other assets, net	(2,778,000)			(4,612,000)			(2,778,000)	(4,612,000)
Total assets	(2,778,000)			(4,612,000)			(2,778,000)	(4,612,000)
Total revenues								(114,000)
Total costs of revenues								(90,000)
Gross profit								(24,000)
Depreciation & amortization
Other operating expenses								(24,000)
Segment operating income/(loss)
Other income (expense)							1,037,000
Income tax expense/(benefit)	(298,000)			(263,000)			(408,000)	(328,000)
Net income/(loss)	(298,000)			(263,000)			629,000	(328,000)
Eliminations and Other [Member] | Service [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues								(90,000)
Eliminations and Other [Member] | Product [Member]
Segment Reporting Information [Line Items]
Total revenues
Total costs of revenues
Eliminations and Other [Member] | License and Service [Member]
Segment Reporting Information [Line Items]
Total revenues								(114,000)
Total costs of revenues
Consolidated 1 [Member]
Segment Reporting Information [Line Items]
Goodwill	2,946,000			2,946,000			2,946,000	2,946,000
All other assets, net	17,569,000			17,315,000			17,569,000	17,315,000
Total assets	20,515,000			20,261,000			20,515,000	20,261,000
Total revenues	6,545,000			6,197,000			16,126,000	14,525,000
Total costs of revenues	3,617,000			3,435,000			9,327,000	8,053,000
Gross profit	2,928,000			2,762,000			6,799,000	6,472,000
Depreciation & amortization	200,000			257,000			601,000	736,000
Other operating expenses	1,590,000			1,549,000			4,689,000	4,665,000
Segment operating income/(loss)	1,138,000			956,000			1,509,000	1,071,000
Other income (expense)	27,000			45,000			1,123,000	105,000
Income tax expense/(benefit)	(298,000)			(271,000)			(413,000)	(336,000)
Net income/(loss)	867,000			730,000			2,219,000	840,000
Consolidated 1 [Member] | Service [Member]
Segment Reporting Information [Line Items]
Total revenues	4,701,000			4,307,000			11,659,000	10,218,000
Total costs of revenues	2,438,000			2,233,000			6,363,000	5,283,000
Consolidated 1 [Member] | Product [Member]
Segment Reporting Information [Line Items]
Total revenues	1,383,000			1,362,000			3,071,000	2,883,000
Total costs of revenues	864,000			866,000			1,969,000	1,869,000
Consolidated 1 [Member] | License and Service [Member]
Segment Reporting Information [Line Items]
Total revenues	461,000			528,000			1,396,000	1,424,000
Total costs of revenues	$ 315,000			$ 336,000			$ 995,000	$ 901,000

Segments (Details Narrative)

Segments (Details Narrative)	12 Months Ended
	Dec. 31, 2020Integer
Segment Reporting [Abstract]
Number of operating segment	1

Schedule of Supplemental Cash_2

Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Supplemental Cash Flow Elements [Abstract]
Interest expense	$ 5	$ 5
Income taxes	$ 595	$ 362