Firefly Neuroscience (AIFF) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 10, 2024
Document Information [Line Items]
Entity Central Index Key	0000803578
Entity Registrant Name	WAVEDANCER, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-41092
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	54-1167364
Entity Address, Address Line One	12015 Lee Jackson Memorial Highway, Suite 210
Entity Address, City or Town	Fairfax
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	22033
City Area Code	703
Local Phone Number	383-3000
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	WAVD
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		2,013,180

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 563,324	$ 681,995
Accounts receivable	776,025	1,117,862
Prepaid expenses and other current assets	220,594	267,351
Total current assets	1,559,943	2,067,208
Intangible assets, net of accumulated amortization of $528,522 and $484,461, respectively	961,478	1,005,539
Goodwill	1,125,101	1,125,101
Right-of-use operating lease asset	50,154	245,569
Property and equipment, net of accumulated depreciation and amortization of $440,991 and $432,620, respectively	49,628	57,999
Other assets	18,419	18,419
Total assets	3,764,723	4,519,835
Current liabilities
Accounts payable	662,318	403,441
Revolving line of credit	500,000	500,000
Accrued payroll and related liabilities	541,777	615,766
Commissions payable	0	30,223
Income taxes payable	3,450	3,450
Other accrued liabilities	168,658	267,604
Contract liabilities	85,035	114,540
Operating lease liabilities - current	78,778	163,282
Total current liabilities	2,040,016	2,098,306
Operating lease liabilities - non-current	0	136,652
Deferred tax liabilities, net	16,187	16,187
Total liabilities	2,056,203	2,251,145
Stockholders' equity
Common stock, $0.001 par value 100,000,000 shares authorized; 2,180,485 shares issued, 2,013,180 shares outstanding as of March 31, 2024 and December 31, 2023	2,180	2,180
Additional paid-in capital	36,570,737	36,456,957
Accumulated deficit	(33,899,186)	(33,225,236)
Treasury stock, 167,305 shares at cost, as of March 31, 2024 and December 31, 2023	(965,211)	(965,211)
Total stockholders' equity	1,708,520	2,268,690
Total liabilities and stockholders' equity	$ 3,764,723	$ 4,519,835

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Intangible assets, accumulated amortization	$ 528,522	$ 484,461
Property and equipment, accumulated depreciation and amortization	$ 440,991	$ 432,620
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	2,180,485	2,180,485
Common stock, shares outstanding (in shares)	2,013,180	2,013,180
Treasury stock, shares (in shares)	167,305	167,305

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues
Total revenues	$ 1,915,372	$ 2,160,123
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,216,114	1,503,325
Gross profit	699,258	656,798
Selling, general and administrative expenses	1,373,229	1,611,528
Operating loss from continuing operations	(673,971)	(954,730)
Gain on lease termination	6,419	0
Other income, net	4,345	91
Interest expense	(10,743)	(35,448)
Loss from continuing operations before income taxes and equity in net loss of affiliate	(673,950)	(990,087)
Provision for income taxes	0	0
Net loss from continuing operations before equity in net loss of affiliate	(673,950)	(990,087)
Equity in net loss of affiliate	0	(23,872)
Net loss from continuing operations	(673,950)	(1,013,959)
Loss from discontinued operations	0	(335,993)
Net loss	$ (673,950)	$ (1,349,952)
Basic and diluted loss per share from continuing operations (in dollars per share)	$ (0.33)	$ (0.53)
Basic and diluted loss per share from discontinued operations (in dollars per share)	0	(0.17)
Basic and diluted net loss per share (in dollars per share)	$ (0.33)	$ (0.7)
Weighted average common shares outstanding
Basic and diluted (in shares)	2,013,180	1,921,220
Professional Fees [Member]
Revenues
Total revenues	$ 1,885,867	$ 2,103,458
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,186,785	1,446,417
Software Sales [Member]
Revenues
Total revenues	29,505	56,665
Cost of revenues
Total cost of revenues excluding depreciation and amortization	$ 29,329	$ 56,908

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities
Net Income (loss)	$ (673,950)	$ (1,349,952)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss from discontinued operations	0	335,993
Depreciation and amortization	52,432	54,158
Stock-based compensation	113,780	288,172
Amortization of right-of-use assets	29,694	31,717
Accretion of deferred acquisition consideration	0	20,478
Gain on lease termination	(6,419)	0
Equity in loss of affiliate	0	23,872
Changes in operating assets and liabilities:
Accounts receivable	341,837	(4,413)
Prepaid expenses and other current assets	46,757	(267,033)
Accounts payable	258,877	(60,138)
Contract liabilities	(29,505)	(55,665)
Accrued payroll and related liabilities and other accrued liabilities	(172,935)	16,672
Operating lease liability	(49,016)	(50,304)
Commissions payable	(30,223)	(54,810)
Cash used in operating activities of continuing operations	(118,671)	(1,071,253)
Cash used in operating activities of discontinued operations	0	(693,106)
Net cash used in operating activities	(118,671)	(1,764,359)
Cash flows from investing activities
Proceeds from disposal of business	0	935,974
Net cash provided by investing activities	0	935,974
Cash flows from financing activities
Borrowings under revolving line of credit	0	575,000
Premium financing borrowings	0	305,759
Premium financing repayments	0	(29,586)
Proceeds from issuance of stock	0	53,453
Proceeds from exercise of stock options	0	7,400
Net cash provided by financing activities	0	912,026
Net (decrease) increase in cash and cash equivalents	(118,671)	83,641
Cash and cash equivalents, beginning of period	681,995	731,081
Cash and cash equivalents, end of period	563,324	814,722
Supplemental cash flow Information
Interest paid	12,082	18,356
Non-cash investing and financing activities:
Non-cash proceeds on disposal of business	$ 0	$ 1,263,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Total
Balances (in shares) at Dec. 31, 2022	2,083,860
Balances at Dec. 31, 2022	$ 2,084	$ 35,883,831	$ (31,190,801)	$ (965,211)	$ 3,729,903
Net Income (loss)			(1,349,952)		(1,349,952)
Stock option compensation		353,658			353,658
Balances (in shares) at Dec. 31, 2023	2,180,485
Balances at Dec. 31, 2023	$ 2,180	36,456,957	(33,225,236)	(965,211)	2,268,690
Net Income (loss)	0	0	(673,950)	0	(673,950)
Stock option compensation	$ 0	$ 113,780	$ 0	$ 0	$ 113,780

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Total
Balances (in shares) at Dec. 31, 2022	2,083,860
Balances at Dec. 31, 2022	$ 2,084	$ 35,883,831	$ (31,190,801)	$ (965,211)	$ 3,729,903
Net Income (loss)			(1,349,952)		(1,349,952)
Stock option compensation		353,658			353,658
Forfeiture of stock options on disposal of business (Note 2)		(407,322)			(407,322)
Stock issued (in shares)	7,429
Stock issued	$ 7	37,624			$ 37,631
Issuance of stock from exercise of options (in shares)	2,000				2,000
Issuance of stock from exercise of options	$ 2	7,398			$ 7,400
Balances (in shares) at Mar. 31, 2023	2,093,289
Balances at Mar. 31, 2023	$ 2,093	35,875,189	(32,540,753)	(965,211)	2,371,318
Balances (in shares) at Dec. 31, 2023	2,180,485
Balances at Dec. 31, 2023	$ 2,180	36,456,957	(33,225,236)	(965,211)	2,268,690
Net Income (loss)	0	0	(673,950)	0	(673,950)
Stock option compensation	$ 0	113,780	0	0	$ 113,780
Issuance of stock from exercise of options (in shares)					0
Balances (in shares) at Mar. 31, 2024	2,180,485
Balances at Mar. 31, 2024	$ 2,180	$ 36,570,737	$ (33,899,186)	$ (965,211)	$ 1,708,520

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies Organization and Business Founded in 1979 December 2021. On March 17, 2023, 2023. 2 August 9, 2023 Prior to March 17, 2023, two 2 March 17, 2023, one Liquidity and Going Concern During the three March 31, 2024 March 31, 2024 twelve may March 31, 2024 May 16, 2024. On November 15, 2023, May June 2024. The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities in the ordinary course of business. The propriety of using the going-concern basis is dependent upon, among other things, the achievement of future profitable operations, the ability to generate sufficient cash from operations and potential other funding sources, in addition to cash on-hand, to meet its obligations as they become due. The Company’s unaudited condensed consolidated financial statements do not Reverse Stock Split On October 18, 2023, one ten No 2023 Unaudited Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements (“financial statements”) have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions for Form 10 8 03 X. not December 31, 2023 10 March 20, 2024 ( December 31, 2023 not not The unaudited condensed consolidated financial statements as of and for the three March 31, 2024 There have been no March 31, 2024 1, Equity Method Investments The Company has accounted for investments in which it owns between 20% 50% not 323 Equity Method Investments and Joint Ventures 323” In connection with the sale of GMI to GMDC on March 17, 2023, ( 2 March 17, 2023 August 9, 2023. August 9, 2023, March 31, 2024 Use of Estimates Preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Actual results could differ materially from these estimates due to uncertainties. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, intangible assets, and goodwill, including the underlying estimates of cash flows of our products and reporting unit; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, and the valuation of deferred tax assets and liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities. Concentration of Credit Risk During the three March 31, 2024 five one During the three March 31, 2023 five one As of March 31, 2024 one As of March 31, 2023 one

Note 2 - Sale and Deconsolidati

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 2. Sale and Deconsolidation of GMI and Discontinued Operations On March 17, 2023, five December 31, 2029 March 31 March 1, 2023 March 17, 2023. The equity interest StealthPoint and other GMDC investors received was in the form of Series A non-participating convertible preferred stock having a one 1x no not The $65,000 prepayment was included in other accrued liabilities on the unaudited condensed consolidated balance sheet as of March 31, 2023 three June 30, 2023 no first 2023, not August 9, 2023 The components of the consideration received and the methods for determining their fair values as of March 17, 2023 Consideration Amount Description and Valuation Methodology Cash at closing $ 935,974 Cash received at closing less estimated value of transition services to be provided. Cash after closing 133,148 Actual cash operating expenses of GMI from March 1 through March 17, 2023 (prior to the transfer of GMI to GMDC). GMDC common stock 581,000 Based on Series A preferred stock issuance to other GMDC investors for $3,000,000 in cash and application of an option pricing model backsolve method and a minority interest discount to estimate the fair value of the common shares of GMDC. Contingent payments 682,000 Estimated by applying a discount rate of 40.8% to the projected cash receipts expected over the 7-year horizon. (See Note 5). Total consideration $ 2,332,122 The GMDC common stock was accounted for as an equity method investment from March 17, 2023 August 9, 2023. August 9, 2023, 5 The following table sets forth details of net earnings from discontinued operations for the three March 31, 2024 2023 March 17, 2023 ( 1 Three Months Ended March 31, 2024 2023 Revenue $ - $ - Cost of revenue - 74,223 Excess of contract costs over revenue - (74,223 ) Operating expenses - Salaries and benefits - 484,249 Intangibles amortization - 85,338 Stock based compensation, before forfeitures - 65,487 Forfeiture of stock options - (407,322 ) Other operating expenses - 134,633 Gain on disposal of business - (100,615 ) Loss before income tax benefit - (335,993 ) Income tax benefit - - Net loss on discontinued operations $ - $ (335,993 ) During the three March 31, 2023 March 2023.

Note 3 - Revenue From Contracts

Note 3 - Revenue From Contracts With Customers	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 3. Revenue from Contracts with Customers Nature of Products and Services We generate revenue from the sales of information technology professional services, sales of third third Professional services are offered through several arrangements – through time and materials arrangements, fixed-price-per-unit arrangements, fixed-price arrangements, or combinations of these arrangements within individual contracts. Revenue under time and materials arrangements is recognized over time in the period the hours are worked or the expenses are incurred, as control of the benefits of the work is deemed to have passed to the customer as the work is performed. Revenue under fixed-price-per-unit arrangements is recognized at a point in time when delivery of units has occurred, and units are accepted by the customer or are reasonably expected to be accepted. Generally, revenue under fixed-price arrangements and mixed arrangements is recognized either over time or at a point in time based on the allocation of transaction pricing to each identified performance obligation as control of each is transferred to the customer. For fixed-price arrangements under which documentary evidence of acceptance or receipt of deliverables is not no Third-party software licenses are classified as enterprise server-based software licenses or desktop software licenses, and desktop licenses are further classified by the type of customer and whether the licenses are bulk licenses or individual licenses. The Company’s obligations as the seller for each class differ based on its reseller agreements and whether its customers are government or non-government customers. Revenue from enterprise server-based sales to either government or non-government customers is usually recognized in full at a point in time based on when the customer gains use of the full benefit of the licenses, after the licenses are implemented. If the transaction prices of the performance obligations related to implementation and customer support for the individual contract are material, these obligations are recognized separately over time, as performed. Revenue for desktop software licenses for government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. Revenue for bulk desktop software licenses for non-government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. For desktop software licenses sold on an individual license basis to non-government customers, where the Company has no third Third-party support and maintenance contracts for enterprise server-based software include a performance obligation under the Company’s reseller agreements for it to be the first second not Disaggregation of Revenue from Contracts with Customers Three Months Ended March 31, 2024 2023 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,654,001 86.4 % $ 1,880,662 87.1 % Services fixed price over time 107,475 5.6 % 102,402 4.7 % Services combination 31,920 1.7 % 33,090 1.5 % Services fixed price per unit 92,471 4.8 % 87,304 4.1 % Third-party software 29,505 1.5 % 56,665 2.6 % Total revenue $ 1,915,372 100.0 % $ 2,160,123 100.0 % Contract Balances Accounts Receivable Trade accounts receivable are recorded at the billable amount where the Company has the unconditional right to bill, net of allowances for doubtful accounts. The allowance for doubtful accounts is based on the Company’s assessment of the collectability of accounts. Management regularly reviews the adequacy of the allowance for doubtful accounts by considering the age of each outstanding invoice, each customer's expected ability to pay and collection history, when applicable, to determine whether a specific allowance is appropriate. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified. There were no such allowances recognized as of March 31, 2024 December 31, 2023 Accounts receivable as of March 31, 2024 December 31, 2023 March 31, 2024 December 31, 2023 Billed federal government $ 774,764 $ 1,110,001 Billed commercial and local government - 6,600 Unbilled receivables 1,261 1,261 Accounts receivable $ 776,025 $ 1,117,862 Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. Contract Liabilities Contract liabilities consist of amounts that have been invoiced and for which the Company has the right to bill, but that have not not Balance at December 31, 2023 $ 114,540 Contract liabilities added 26,026 Revenue recognized (55,531 ) Balance at March 31, 2024 $ 85,035 Balance at December 31, 2022 $ 182,756 Revenue recognized (55,665 ) Balance at March 31, 2023 $ 127,091 Revenues recognized during the three March 31, 2024 2023 December 31, 2023 2022 Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third December 31, 2022 March 31, 2023 three March 31, 2024 Balance at December 31, 2023 $ 87,988 Deferred costs expensed (29,330 ) Balance at March 31, 2024 $ 58,658

Note 4 - Leases

Note 4 - Leases	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 4. Leases The Company has two one one 2021 February 2024, November 30, 2024 two As of March 31, 2024 December 31, 2023 not Each of the Company’s operating lease assets represent its right to use an underlying asset for the lease term and the related lease liability represents its obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized at the commencement date, subject to reassessment upon the material modification of a lease, based on the present value of lease payments over the lease term. Since the leases do not not The Company’s lease agreements do not The Company does not third As of March 31, 2024 March 31, 2024 Remainder of 2024 $ 80,114 Total lease payments 80,114 Less: discount (1,336 ) Present value of lease liabilities $ 78,778 The total expense incurred related to its operating leases was $38,719 and $38,053 for the three March 31, 2024 2023 WaveDancer, Inc. Form 10 March 31, 2024

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 5. Fair Value Measurements The Company defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three first two may • Level 1—Quoted • Level 2—Inputs 1 not • Level 3—Unobservable no The following table presents the fair value hierarchy for the Company’s financial instruments measured at fair value on a recurring basis as of March 31, 2024 December 31, 2023 March 31, 2024 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 330,593 $ - $ - $ 330,593 December 31, 2023 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 631,258 $ - $ - $ 631,258 Money market funds are highly liquid investments and are included in cash and cash equivalents on the consolidated balance sheets. The pricing information on these investment instruments is readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 As discussed in Note 2 five December 31, 2029, August 9, 2023, There were no 3 March 31, 2024 December 31, 2023 There were no unrealized gains or losses recognized in income for the three March 31, 2024 2023

Note 6 - Intangible Assets

Note 6 - Intangible Assets	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 6. Intangible Assets Information regarding our intangible assets is as follows: Weighted Average Useful Life (Years) Balance December 31, 2023 Additions Balance March 31, 2024 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (484,461 ) (44,061 ) (528,522 ) Sub-total 725,539 (44,061 ) 681,478 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,005,539 $ (44,061 ) $ 961,478 Weighted Average Useful Life (Years) Balance December 31, 2022 Additions Balance March 31, 2023 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (308,217 ) (44,061 ) (352,278 ) Sub-total 901,783 (44,061 ) 857,722 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,181,783 $ (44,061 ) $ 1,137,722 As of March 31, 2024 five Remainder of 2024 $ 102,246 2025 136,248 2026 136,248 2027 136,248 2028 136,248 Thereafter 34,240 Total $ 681,478 WaveDancer, Inc. Form 10 March 31, 2024

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 7. Stock-Based Compensation We have three 2006 2006 “2006 April 12, 2016. 2016 2016 “2016 November 15, 2021. October 11, 2021, 2021 “2021 December 2, 2021, 2021 The Company recognizes compensation costs on a straight-line basis over the service period of the awards. There were no option awards granted in the three March 31, 2024 2023 three March 31, 2024 2023 March 31, 2024 Total compensation expense related to these plans was $113,780 and $288,172 for the three March 31, 2024 2023

Note 8 - Revolving Line of Cred

Note 8 - Revolving Line of Credit	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 8. Revolving Line of Credit On September 30, 2022, The Wall Street Journal three March 31, 2024 three March 31, 2023 August 16, 2023. On September 11, 2023, March 31, 2024 May 16, 2024. As of March 31, 2024, WaveDancer, Inc. Form 10 March 31, 2024

Note 9 - Sales of Shares Under

Note 9 - Sales of Shares Under Common Stock Purchase Agreement	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Common Stock Purchase Agreement [Text Bock]	Note 9. Sales of Shares Under Common Stock Purchase Agreement On July 8, 2022, not no 1933, may During the three March 31, 2024 three March 31, 2023

Note 10 - Income Taxes

Note 10 - Income Taxes	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 10. Income Taxes For the three March 31, 2024 2023 three March 31, 2024

Note 11 - Loss Per Share

Note 11 - Loss Per Share	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 11. Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss available to common shareholders by the weighted-average number of shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock, except for periods when the Company reports a net loss because the inclusion of such items would be antidilutive. The antidilutive effects of 3,929 shares from stock options and zero shares from warrants, and 34,599 shares from stock options and zero shares from warrants, were excluded from diluted shares for the three March 31, 2024 2023

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	5. Other Information During the three March 31, 2024, no 10b5‑1” 10b5‑1 408
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Organization and Business [Policy Text Block]	Organization and Business Founded in 1979 December 2021. On March 17, 2023, 2023. 2 August 9, 2023 Prior to March 17, 2023, two 2 March 17, 2023, one Liquidity and Going Concern During the three March 31, 2024 March 31, 2024 twelve may March 31, 2024 May 16, 2024. On November 15, 2023, May June 2024. The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities in the ordinary course of business. The propriety of using the going-concern basis is dependent upon, among other things, the achievement of future profitable operations, the ability to generate sufficient cash from operations and potential other funding sources, in addition to cash on-hand, to meet its obligations as they become due. The Company’s unaudited condensed consolidated financial statements do not Reverse Stock Split On October 18, 2023, one ten No 2023
Basis of Accounting, Policy [Policy Text Block]	Unaudited Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements (“financial statements”) have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions for Form 10 8 03 X. not December 31, 2023 10 March 20, 2024 ( December 31, 2023 not not The unaudited condensed consolidated financial statements as of and for the three March 31, 2024 There have been no March 31, 2024 1,
Equity Method Investments [Policy Text Block]	Equity Method Investments The Company has accounted for investments in which it owns between 20% 50% not 323 Equity Method Investments and Joint Ventures 323” In connection with the sale of GMI to GMDC on March 17, 2023, ( 2 March 17, 2023 August 9, 2023. August 9, 2023, March 31, 2024
Use of Estimates, Policy [Policy Text Block]	Use of Estimates Preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Actual results could differ materially from these estimates due to uncertainties. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, intangible assets, and goodwill, including the underlying estimates of cash flows of our products and reporting unit; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, and the valuation of deferred tax assets and liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk During the three March 31, 2024 five one During the three March 31, 2023 five one As of March 31, 2024 one As of March 31, 2023 one

Note 2 - Sale and Deconsolida_2

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Disposal Groups, Including Discontinued Operations, Consideration Received [Table Text Block]	Consideration Amount Description and Valuation Methodology Cash at closing $ 935,974 Cash received at closing less estimated value of transition services to be provided. Cash after closing 133,148 Actual cash operating expenses of GMI from March 1 through March 17, 2023 (prior to the transfer of GMI to GMDC). GMDC common stock 581,000 Based on Series A preferred stock issuance to other GMDC investors for $3,000,000 in cash and application of an option pricing model backsolve method and a minority interest discount to estimate the fair value of the common shares of GMDC. Contingent payments 682,000 Estimated by applying a discount rate of 40.8% to the projected cash receipts expected over the 7-year horizon. (See Note 5). Total consideration $ 2,332,122
Disposal Groups, Including Discontinued Operations [Table Text Block]	Three Months Ended March 31, 2024 2023 Revenue $ - $ - Cost of revenue - 74,223 Excess of contract costs over revenue - (74,223 ) Operating expenses - Salaries and benefits - 484,249 Intangibles amortization - 85,338 Stock based compensation, before forfeitures - 65,487 Forfeiture of stock options - (407,322 ) Other operating expenses - 134,633 Gain on disposal of business - (100,615 ) Loss before income tax benefit - (335,993 ) Income tax benefit - - Net loss on discontinued operations $ - $ (335,993 )

Note 3 - Revenue From Contrac_2

Note 3 - Revenue From Contracts With Customers (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended March 31, 2024 2023 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,654,001 86.4 % $ 1,880,662 87.1 % Services fixed price over time 107,475 5.6 % 102,402 4.7 % Services combination 31,920 1.7 % 33,090 1.5 % Services fixed price per unit 92,471 4.8 % 87,304 4.1 % Third-party software 29,505 1.5 % 56,665 2.6 % Total revenue $ 1,915,372 100.0 % $ 2,160,123 100.0 %
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, 2024 December 31, 2023 Billed federal government $ 774,764 $ 1,110,001 Billed commercial and local government - 6,600 Unbilled receivables 1,261 1,261 Accounts receivable $ 776,025 $ 1,117,862
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Balance at December 31, 2023 $ 114,540 Contract liabilities added 26,026 Revenue recognized (55,531 ) Balance at March 31, 2024 $ 85,035 Balance at December 31, 2022 $ 182,756 Revenue recognized (55,665 ) Balance at March 31, 2023 $ 127,091
Deferred Costs of Revenue [Table Text Block]	Balance at December 31, 2023 $ 87,988 Deferred costs expensed (29,330 ) Balance at March 31, 2024 $ 58,658

Note 4 - Leases (Tables)

Note 4 - Leases (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Remainder of 2024 $ 80,114 Total lease payments 80,114 Less: discount (1,336 ) Present value of lease liabilities $ 78,778

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	March 31, 2024 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 330,593 $ - $ - $ 330,593 December 31, 2023 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 631,258 $ - $ - $ 631,258

Note 6 - Intangible Assets (Tab

Note 6 - Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Weighted Average Useful Life (Years) Balance December 31, 2023 Additions Balance March 31, 2024 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (484,461 ) (44,061 ) (528,522 ) Sub-total 725,539 (44,061 ) 681,478 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,005,539 $ (44,061 ) $ 961,478 Weighted Average Useful Life (Years) Balance December 31, 2022 Additions Balance March 31, 2023 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (308,217 ) (44,061 ) (352,278 ) Sub-total 901,783 (44,061 ) 857,722 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,181,783 $ (44,061 ) $ 1,137,722
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	Remainder of 2024 $ 102,246 2025 136,248 2026 136,248 2027 136,248 2028 136,248 Thereafter 34,240 Total $ 681,478

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual)					3 Months Ended		12 Months Ended
	Oct. 18, 2023 $ / shares shares	Aug. 09, 2023 USD ($)	Mar. 17, 2023	Mar. 16, 2023	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares
Number of Operating Segments			1	2
Operating Income (Loss)					$ (673,971)	$ (954,730)
Tellenger Working Capital					(480,073)
Cash and Cash Equivalents, at Carrying Value					563,324			$ 681,995
Net Cash Provided by (Used in) Operating Activities					$ (118,671)	$ (1,764,359)
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares	$ 0.001				$ 0.001			$ 0.001
Common Stock, Shares, Outstanding (in shares) | shares					2,013,180			2,013,180
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Prime Contracts with U.S. Government Agencies [Member]
Concentration Risk, Percentage					8.90%	8.90%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements [Member]
Concentration Risk, Percentage					91.10%	87.70%
Contract With Customer, Term					5	5
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage					29%	31%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage					23%	24%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Three [Member]
Concentration Risk, Percentage					17%	13.90%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Multiple Subcontracts [Member]
Concentration Risk, Percentage					58.80%	50.90%
Number of Major Suppliers					1	1
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Commercial Contracts [Member]
Concentration Risk, Percentage						3.40%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers					3	3
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage					24%	41%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage					20.70%	12%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract Three [Member]
Concentration Risk, Percentage					14%	12.50%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Multiple Subcontracts [Member]
Number of Major Suppliers					1
Number of Major Contracts						1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Multiple Subcontracts [Member] | One Supplier [Member]
Concentration Risk, Percentage					51.60%	61.70%
GMDC [Member]
Equity Method Investment, Ownership Percentage			24.90%
Proceeds from Sale of Equity Method Investments		$ 400,000
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee		$ 64,525
Equity Method Investments					$ 0
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	10
Common Stock, Shares, Outstanding (in shares) | shares	1,980,983
Before Stock Split [Member]
Common Stock, Shares, Outstanding (in shares) | shares	19,809,834
Summit Community Bank [Member] | Revolving Credit Facility [Member]
Long-Term Line of Credit					500,000
Line of Credit Facility, Remaining Borrowing Capacity					$ 0
Minimum [Member] | Forecast [Member]
Net Cash Provided by (Used in) Operating Activities							$ (1,000,000)
Maximum [Member] | Forecast [Member]
Net Cash Provided by (Used in) Operating Activities							$ (1,500,000)
Gray Matters [Member]
Disposal Group, Including Discontinued Operation, Percentage of Equity Sold			75.10%

Note 2 - Sale and Deconsolida_3

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations (Details Textual) - USD ($)			3 Months Ended			5 Months Ended
	Aug. 09, 2023	Mar. 17, 2023	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Aug. 09, 2023
Income (Loss) from Equity Method Investments			$ 0		$ (23,872)
Business Combination, Contingent Consideration, Asset, Noncurrent		$ 682,000
Share-based Compensation Arrangement by Share-based Payment Award, Income Previously Recognized As Stocked Based Compensation Expense					$ 407,322
GMI Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)					715,000
Employees Who Resigned From Wavedancer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)					527,500
GMI Subsidiary [Member]
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax					$ 100,615
GMDC [Member]
Business Combination, Consideration Transferred		$ 935,974
Business Combination, Contingent Annual Payments, Percentage	5%	5%				5%
Estimate Payments for Administrative Services		$ 65,000
Payments to Acquire Businesses, Gross		1,000,974
Business Combination, Contingent Consideration, Asset, Noncurrent				$ 682,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset	$ 1,000,000			1,000,000
Contingent Consideration, Gain (loss)	318,000			$ 318,000
GMDC [Member] | Prepaid Expenses and Other Current Assets [Member]
Business Combination, Operating Expense Payment Receivable		$ 133,148
GMDC [Member]
Equity Method Investment, Ownership Percentage		24.90%
Income (Loss) from Equity Method Investments						$ (245,525)
Proceeds from Sale of Equity Method Investments	400,000
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee	$ 64,525

Note 2 - Sale and Deconsolida_4

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations - Consideration Received (Details)	Mar. 17, 2023 USD ($)
Cash at closing	$ 935,974
Cash after closing	133,148
GMDC common stock	581,000
Contingent payments	682,000
Total consideration	$ 2,332,122

Note 2 - Sale and Deconsolida_5

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations - Consideration Received (Details) (Parentheticals)	Aug. 09, 2023
Discount Rate of Project Revenue	40.75%

Note 2 - Sale and Deconsolida_6

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations - Disposal Group (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net loss on discontinued operations	$ 0	$ (335,993)
Gray Matters Inc [Member]
Revenue	0	0
Cost of revenue	0	74,223
Excess of contract costs over revenue	0	(74,223)
Salaries and benefits	0	484,249
Intangibles amortization	0	85,338
Stock based compensation, before forfeitures	0	65,487
Forfeiture of stock options	0	(407,322)
Other operating expenses	0	134,633
Gain on disposal of business	0	(100,615)
Loss before income tax benefit	0	(335,993)
Income tax benefit	0	0
Net loss on discontinued operations	$ 0	$ (335,993)

Note 3 - Revenue From Contrac_3

Note 3 - Revenue From Contracts With Customers (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 0		$ 0
Contract with Customer, Liability, Revenue Recognized	55,531	$ 55,665
Capitalized Contract Cost, Net	$ 0		$ 0

Note 3 - Revenue From Contrac_4

Note 3 - Revenue From Contracts With Customers - Disaggregation of Revenue From Contracts with Customers (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue, Amount	$ 1,915,372	$ 2,160,123
Services Time and Materials [Member]
Revenue, Amount	$ 1,654,001	$ 1,880,662
Services Time and Materials [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	86.40%	87.10%
Services Fixed Price Over Time [Member]
Revenue, Amount	$ 107,475	$ 102,402
Services Fixed Price Over Time [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	5.60%	4.70%
Services Combination [Member]
Revenue, Amount	$ 31,920	$ 33,090
Services Combination [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	1.70%	1.50%
Services Fixed Price per Unit [Member]
Revenue, Amount	$ 92,471	$ 87,304
Services Fixed Price per Unit [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	4.80%	4.10%
Third-Party Software [Member]
Revenue, Amount	$ 29,505	$ 56,665
Third-Party Software [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	1.50%	2.60%
All Products and Service [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	100%	100%

Note 3 - Revenue From Contrac_5

Note 3 - Revenue From Contracts With Customers - Accounts Receivable (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Accounts receivable	$ 776,025	$ 1,117,862
Billed Revenues [Member] | Government Sector [Member]
Accounts receivable	774,764	1,110,001
Billed Revenues [Member] | Commercial and Industrial Sector [Member]
Accounts receivable	0	6,600
Unbilled Revenues [Member]
Accounts receivable	$ 1,261	$ 1,261

Note 3 - Revenue From Contrac_6

Note 3 - Revenue From Contracts With Customers - Changes in Contract Assets and Liabilities (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balance at December 31, 2023	$ 114,540
Contract liabilities added	26,026
Revenue recognized	(55,531)	$ (55,665)
Balance at March 31, 2024	85,035
Contract assets, balance	87,988	182,756
Contract assets, balance	$ 58,658	$ 127,091

Note 3 - Revenue From Contrac_7

Note 3 - Revenue From Contracts With Customers - Deferred Costs of Revenue Balances Included in Prepaid Expenses (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Contract assets, balance	$ 87,988
Deferred costs expensed	(29,330)
Contract assets, balance	$ 58,658

Note 4 - Leases (Details Textua

Note 4 - Leases (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 29, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2021
Lessee, Operating Lease, Rent Escalations, Percentage				2.50%
Lease Termination Fee, Period of Rent (Month)	2 months
Increase (Decrease) in Operating Lease Liability		$ (49,016)	$ (50,304)
Gain (Loss) on Termination of Lease	$ 6,419	$ 6,419	0
Operating Lease, Weighted Average Remaining Lease Term (Year)		7 years
Operating Lease, Weighted Average Discount Rate, Percent		4.50%
Operating Lease, Expense		$ 38,719	$ 38,053
Fairfax Lease [Member]
Increase (Decrease) in Right-of-use Assets	165,721,000
Increase (Decrease) in Operating Lease Liability	$ 172,140,000
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Month)				37 months
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Month)				67 months

Note 4 - Leases - Operating Lea

Note 4 - Leases - Operating Lease Maturities (Details)	Mar. 31, 2024 USD ($)
Remainder of 2024	$ 80,114
Total lease payments	80,114
Less: discount	(1,336)
Present value of lease liabilities	$ 78,778

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) - USD ($)		3 Months Ended
	Aug. 09, 2023	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Mar. 17, 2023
Discount Rate of Project Revenue	40.75%
Fair Value, Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)		$ 0		$ 0
GMDC [Member]
Business Combination, Contingent Annual Payments, Percentage	5%				5%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 4,000,000
Business Combination, Contingent Consideration Arrangements, Tax, Percentage	27%
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset	$ 1,000,000		$ 1,000,000
Contingent Consideration, Gain (loss)	$ 318,000		$ 318,000

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Financial Assets Measured at Fair Value on Recurring Basis (Details) - Money Market Funds [Member] - Fair Value, Recurring [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Money market funds	$ 330,593	$ 631,258
Fair Value, Inputs, Level 1 [Member]
Money market funds	330,593	631,258
Fair Value, Inputs, Level 2 [Member]
Money market funds	0	0
Fair Value, Inputs, Level 3 [Member]
Money market funds	$ 0	$ 0

Note 6 - Intangible Assets - Sc

Note 6 - Intangible Assets - Schedule of Intangible Assets and Goodwill (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accumulated amortization	$ (484,461)	$ (308,217)
Accumulated amortization, additions	(44,061)	(44,061)
Accumulated amortization	(528,522)	(352,278)
Intangible assets with estimated useful lives	725,539	901,783
Intangible assets with estimated useful lives	681,478	857,722
Net identifiable intangible assets	1,005,539	1,181,783
Net identifiable intangible assets	961,478	1,137,722
Trade Names [Member]
Intangible assets with indefinite lives	280,000	280,000
Intangible assets with indefinite lives	$ 280,000	$ 280,000
Customer Relationships [Member]
Useful life (Year)	8 years	8 years
Finite lived intangible assets, gross	$ 1,090,000	$ 1,090,000
Finite lived intangible assets, gross	$ 1,090,000	$ 1,090,000
Noncompete Agreements [Member]
Useful life (Year)	3 years	3 years
Finite lived intangible assets, gross	$ 120,000	$ 120,000
Finite lived intangible assets, gross	$ 120,000	$ 120,000

Note 6 - Intangible Assets - Am

Note 6 - Intangible Assets - Amortization Expense (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Remainder of 2024	$ 102,246
2025	136,248
2026	136,248
2027	136,248
2028	136,248
Thereafter	34,240
Total	$ 681,478	$ 725,539	$ 857,722	$ 901,783

Note 7 - Stock-based Compensa_2

Note 7 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)	0	2,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 222,359
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)	14 months
Share-Based Payment Arrangement, Expense	$ 113,780	$ 288,172

Note 8 - Revolving Line of Cr_2

Note 8 - Revolving Line of Credit (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Sep. 11, 2023	Sep. 30, 2022
Proceeds from Lines of Credit	$ 0	$ 575,000
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 1,000,000
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member] | Minimum [Member]
Debt Instrument, Interest Rate, Effective Percentage				3.99%
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member] | Maximum [Member]
Debt Instrument, Interest Rate, Effective Percentage				20%
Revolving Credit Facility [Member] | Summit Community Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 500,000	$ 1,000,000
Proceeds from Lines of Credit	0	575,000
Repayments of Lines of Credit	0	$ 0
Long-Term Line of Credit	500,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 0

Note 9 - Sales of Shares Unde_2

Note 9 - Sales of Shares Under Common Stock Purchase Agreement (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Oct. 18, 2023	Jul. 08, 2022
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001		$ 0.001	$ 0.001
Stock Issued During Period, Value, New Issues		$ 37,631
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member]
Purchase Agreement, Maximum Amount to be Sold					$ 15,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.001
Common Stock, Maximum Shares Sold (in shares)					450,000
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member] | Registration Rights Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)	0	7,429
Stock Issued During Period, Value, New Issues	$ 0	$ 53,453
Shares Issued, Average Price Per Share (in dollars per share)		$ 7.2
Shares Issued, Fees Per Share (in dollars per share)		$ 0.4

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details Textual) Pure in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Effective Income Tax Rate Reconciliation, Percent	0%	0%

Note 11 - Loss Per Share (Detai

Note 11 - Loss Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	3,929	34,599
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0