SCI Engineered Materials (SCIA) 10-K 11 Feb 15 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Jan. 31, 2015	Jun. 30, 2014
Document Information [Line Items]
Entity Registrant Name	SCI Engineered Materials, Inc.
Entity Central Index Key	830616
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SCIA
Entity Common Stock, Shares Outstanding		3,935,398
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$3,583,550

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash	$1,011,956	$622,727
Accounts receivable Trade, less allowance for doubtful accounts of $15,000	457,642	632,011
Other	10,710	2,066
Inventories	1,678,609	1,709,740
Prepaid expenses	89,467	56,298
Total current assets	3,248,384	3,022,842
Property and Equipment, at cost
Machinery and equipment	7,478,909	7,116,055
Furniture and fixtures	139,110	137,911
Leasehold improvements	326,745	317,870
Construction in progress	1,815	2,093
Property, Plant and Equipment, Gross	7,946,579	7,573,929
Less accumulated depreciation and amortization	-5,205,675	-4,781,362
Property, Plant and Equipment, Net	2,740,904	2,792,567
Other Assets
Deposits	18,532	15,645
Deferred financing fees	19,665	29,104
Intangibles	9,229	11,059
Total other assets	47,426	55,808
TOTAL ASSETS	6,036,714	5,871,217
Current Liabilities
Capital lease obligations, current portion	145,896	104,010
Notes payable, current portion	298,209	247,679
Accounts payable	424,539	456,111
Customer deposits	1,281,573	1,105,655
Accrued compensation	93,392	75,815
Accrued expenses and other	115,126	115,672
Total current liabilities	2,358,735	2,104,942
Capital lease obligations, net of current portion	339,191	132,739
Notes payable, net of current portion	610,568	908,787
Total liabilities	3,308,494	3,146,468
Commitments and contingencies
Shareholders' Equity
Convertible preferred stock, Series B, 10% cumulative, nonvoting, no par value, $10 stated value, optional redemption at 103%; optional shareholder conversion 2 shares for 1; 24,152 shares issued and outstanding	466,134	441,982
Common stock, no par value, authorized 15,000,000 shares; 3,935,398 and 3,852,898 shares issued and outstanding, respectively	9,907,990	9,833,620
Additional paid-in capital	1,960,260	1,835,387
Accumulated deficit	-9,606,164	-9,386,240
Total shareholders' equity	2,728,220	2,724,749
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$6,036,714	$5,871,217

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS [Parenthetical] (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Allowance for doubtful accounts (in dollars)	$15,000	$15,000
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	3,935,398	3,852,898
Common stock, shares outstanding	3,935,398	3,852,898
Convertible Preferred Stock Series B [Member]
Convertible preferred stock, series B, cumulative percentage of interest	10.00%	10.00%
Convertible preferred stock, stated value (in dollars per share)	$10	$10
Convertible preferred stock, optional redemption	103.00%	103.00%
Convertible preferred stock, optional shareholder conversion	2:01	2:01
Convertible preferred stock, shares issued	24,152	24,152
Convertible preferred stock, shares outstanding	24,152	24,152

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Total revenue	$9,255,103	$7,976,429
Total cost of revenue	7,405,985	6,440,137
Gross profit	1,849,118	1,536,292
General and administrative expense	1,191,982	1,052,181
Research and development expense	307,083	324,035
Marketing and sales expense	500,866	448,166
Loss from operations	-150,813	-288,090
Interest, net	-66,933	-73,245
(Loss) gain on disposal of equipment	-2,709	73,689
Other (expense) income	-69,642	444
Loss before income taxes	-220,455	-287,646
Income tax benefit	531	0
Net loss	-219,924	-287,646
Dividends on preferred stock	-24,152	-24,152
LOSS APPLICABLE TO COMMON STOCK	($244,076)	($311,798)
Earnings per share - basic and diluted (Note 6)
Basic (in dollars per share)	($0.06)	($0.08)
Diluted (in dollars per share)	($0.06)	($0.08)
Weighted average shares outstanding
Basic (in shares)	3,873,986	3,839,117
Diluted (in shares)	3,873,986	3,839,117

STATEMENTS_OF_SHAREHOLDERS_EQU

STATEMENTS OF SHAREHOLDERS' EQUITY (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit during Development Stage [Member]	Convertible Preferred Stock Series B Member [Member]
Balance at Dec. 31, 2012	$2,877,694	$9,800,100	$1,758,358	($9,098,594)	$417,830
Accretion of cumulative dividends	0	0	-24,152	0	24,152
Stock based compensation expense (Note 2J)	101,181	0	101,181	0	0
Common stock issued (Note 6)	33,520	33,520	0	0	0
Net loss	-287,646	0	0	-287,646	0
Balance at Dec. 31, 2013	2,724,749	9,833,620	1,835,387	-9,386,240	441,982
Accretion of cumulative dividends	0	0	-24,152	0	24,152
Stock based compensation expense (Note 2J)	149,025	0	149,025	0	0
Common stock issued (Note 6)	74,370	74,370	0	0	0
Net loss	-219,924	0	0	-219,924	0
Balance at Dec. 31, 2014	$2,728,220	$9,907,990	$1,960,260	($9,606,164)	$466,134

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	($219,924)	($287,646)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and accretion	512,968	571,528
Amortization	1,830	1,830
Stock based compensation	172,995	134,701
Loss (gain) on disposal of equipment	2,709	-73,689
Inventory reserve	56,563	34,863
Change in allowance for doubtful accounts	0	-30,223
Changes in operating assets and liabilities:
Accounts receivable	165,725	-150,552
Inventories	-25,433	-929,528
Prepaid expenses	-33,169	153,124
Other assets	6,552	9,126
Accounts payable	-31,572	195,580
Accrued expenses and customer deposits	182,750	779,760
Net cash provided by operating activities	791,994	408,874
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on sale of equipment	1,750	75,050
Purchases of property and equipment	-59,399	-40,470
Net cash (used in) provided by investing activities	-57,649	34,580
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	50,400	0
Principal payments on capital lease obligations and notes payable	-395,516	-451,546
Net cash used in financing activities	-345,116	-451,546
NET INCREASE (DECREASE) IN CASH	389,229	-8,092
CASH - Beginning of year	622,727	630,819
CASH - End of year	1,011,956	622,727
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	67,869	73,934
Income taxes	0	0
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING AND FINANCING ACTIVITIES
Property and equipment purchased by capital lease	396,165	86,389
Increase in asset retirement obligation	$10,200	$9,420

Business_Organization_and_Purp

Business Organization and Purpose	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. Business Organization and Purpose
	SCI Engineered Materials, Inc. (“SCI”, “we” or the “Company”), formerly Superconductive Components, Inc., an Ohio corporation, was incorporated in 1987.  The Company operates in one segment as a global supplier and manufacturer of advanced materials for Physical Vapor Deposition (“PVD”) Thin Film Applications.  The Company is focused on specific markets within the PVD industry (Photonics, Thin Film Solar, Glass, Thin Film Battery and Transparent Electronics).  Substantially, all of the Company’s revenues were generated from customers with multi-national operations.  Through partnerships with end users and Original Equipment Manufacturers the Company develops innovative customized solutions enabling commercial success.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2. Summary of Significant Accounting Policies
	A. Cash - The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash.
	B. Fair Value of Financial Instruments - The estimated fair value of amounts reported in the financial statements have been determined using available market information and valuation methodologies, as applicable (see Note 9).
	C. Concentrations of Credit Risk - The Company’s cash balances, which are at times in excess of federally insured levels, are maintained at a large regional bank and a global investment banking group, and are continually monitored to minimize the risk of loss. The Company grants credit to most customers, who are varied in terms of size, geographic location and financial strength. Customer balances are continually monitored to minimize the risk of loss.
	The Company’s two largest customers accounted for 47% and 32% of total revenue in 2014. These two customers represented 42% of the accounts receivable trade balance at December 31, 2014. The Company expects to collect all outstanding accounts receivables as of December 31, 2014 from these customers.
	The Company’s two largest customers accounted for 38% and 37% of total revenue in 2013. These two customers represented 61% of the accounts receivable trade balance at December 31, 2013. The Company subsequently collected all outstanding accounts receivables as of December 31, 2013 from these customers.
	D. Accounts Receivable - The Company extends unsecured credit to customers under normal trade agreements which require payment within 30 days. The Company does not charge interest on delinquent trade accounts receivable. Unless specified by the customer, payments are applied to the oldest unpaid invoice. Accounts receivable are presented at the amount billed.
	Management estimates an allowance for doubtful accounts, which was approximately $15,000 as of December 31, 2014 and 2013. This estimate is based upon management’s review of delinquent accounts and an assessment of the Company’s historical evidence of collections. Specific accounts are charged directly to the reserve or bad debt expense when management obtains evidence of a customer’s insolvency or otherwise determines that the account is uncollectible. Bad debt expense was $17,256 and ($26,929) during 2014 and 2013, respectively. The credit during 2013 included a reversal of bad debt expense recorded in 2012.
	E. Inventories - Inventories are stated at the lower of cost or market on an acquired or internally produced lot basis, and consist of raw materials, work-in-process and finished goods. Cost includes material, labor, freight and applied overhead. Inventory reserves are established for obsolete inventory, lower of cost or market, and excess inventory quantities based on management’s estimate of net realizable value. The Company had an inventory reserve of $191,426 at December 31, 2014, and $134,863 at December 31, 2013.
	F. Property and Equipment - Property and equipment are carried at cost. Depreciation is provided using the straight-line method based on the estimated useful lives of the assets. Useful lives range from three years on computer equipment to sixteen years on certain equipment. Leasehold improvements are amortized over the shorter of the estimated useful life or the term of the lease. Depreciation expense totaled $502,768 and $562,108 for the years ended December 31, 2014 and 2013, respectively. Expenditures for renewals and betterments are capitalized and expenditures for repairs and maintenance are charged to operations as incurred.
	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the fair value is less than the carrying amount of the asset, a loss is recognized for the difference. There was no property and equipment considered impaired during 2014 or 2013.
	G.Deferred Financing Costs - Deferred financing costs are amortized over the term of the related debt using the straight-line method, the result of which is not materially different from the use of the interest method.  Deferred financing costs were $29,104 and $38,543 at December 31, 2014 and 2013, respectively.  The related amortization of these costs for the years ended December 31, 2014 and 2013 was $9,439 and is included in interest expense on the statements of operations.
	H. Intangible Assets - The Company reviews intangible assets for impairment and performs detailed testing whenever impairment indicators are present. If necessary, an impairment loss is recorded for the excess of carrying value over fair value. There were no intangible assets considered impaired during 2014 or 2013.
	The Company has secured patents for manufacturing processes used in its operations. Costs incurred to secure the patents have been capitalized and are being amortized over the life of the patents. Cost and accumulated amortization of the patents at December 31, 2014 were $36,473 and $27,244 respectively. Cost and accumulated amortization of the patents at December 31, 2013 were $36,473 and $25,414 respectively. Amortization expense was approximately $1,830 for the years ended December 31, 2014 and 2013. Amortization expense is estimated to be at least $1,829 for each of the next four years and at least $637 for the following year.
	I. Revenue Recognition - Revenue from product sales is recognized based on shipping terms and upon shipment to customers. Provisions for discounts and rework costs for returns are established when products are shipped based on historical experience. Customer deposits represent cash received in advance of revenue earned.
	Revenue from contract research provided for third parties is recognized on the percentage of completion method. Contract research revenue is recognized during the period in which qualifying expenses are incurred for the research that is performed as set forth under the terms of the grant award agreements.
	J. Stock Based Compensation - Compensation cost for all stock-based awards is based on the grant date fair value and is recognized over the required service (vesting) period. Non cash stock based compensation expense was $172,995 and $134,701 for the years ended December 31, 2014 and 2013, respectively. Non cash stock based compensation expense includes $23,970 for stock grants awarded to the non-employee board members in 2014 and $33,520 for stock grants awarded in 2013 to the non-employee board members and the Chief Executive Officer. Unrecognized compensation expense was $511,895 as of December 31, 2014 and will be recognized through 2019. There was no tax benefit recorded for this compensation cost as the expense primarily relates to incentive stock options that do not qualify for a tax deduction until, and only if, a qualifying disposition occurs.
	K. Research and Development - Research and development costs are expensed as incurred. Research and development expense for the years ended December 31, 2014 and 2013 was $307,083 and $324,035, respectively. The Company continues to develop innovative metal oxide systems to further align activities with customer needs and late in 2014 began developing an aluminum product for a new application.
	L. Income Taxes - Income taxes are provided for by utilizing the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities using presently enacted tax rates. Deferred tax assets are reduced by a valuation allowance which is established when “it is more likely than not” that some portion or all of the deferred tax assets will not be recognized.
	M. Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are used for, but not limited to, the accounting for the allowance for doubtful accounts, inventory allowances, property and equipment depreciable lives, patents and licenses useful lives, revenue recognition, tax valuation, stock based compensation and assessing changes in which impairment of certain long-lived assets may occur. Actual results could differ from those estimates.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	Note 3. Inventories
	Inventories consist of the following at December 31:
		2014		2013
	Raw materials	$	814,307	$	1,174,945
	Work-in-process		842,760		532,044
	Finished goods		212,968		137,614
			1,870,035		1,844,603
	Reserve for obsolete inventory		-191,426		-134,863
		$	1,678,609	$	1,709,740

Notes_Payable

Notes Payable	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 4. Notes Payable
	On August 8, 2013, the Company issued a Promissory Note (the “Note”) in the amount of $128,257 to The Huntington National Bank, as Lender, with a maturity date of August 5, 2016. This Note replaced an existing promissory note to The Huntington National Bank.
	The Note is collateralized by a blanket lien on all of the Company’s assets including, without limitation, inventory, equipment and accounts receivable. Among other items, the Note provides for the following:
		-	Interest subject to change from time to time based on changes in LIBOR. The interest rate applied to the unpaid principal balance is at a rate of 4 percentage points over LIBOR. Under no circumstance will the interest rate be less than 5% per annum or more than the maximum rate allowed by applicable law.
		-	Monthly payments of approximately $3,800, including interest, beginning in September 2013.
	The interest rate on the Note was 5% at December 31, 2014 and 2013. As of December 31, 2014 there was an outstanding balance of $73,764 on this Note. The Company expects to maintain compliance with all covenants of this Note through at least December 31, 2015.
	During 2010, the Company applied and was approved for a 166 Direct Loan to borrow up to $744,250 with the Ohio Department of Development (ODOD), now known as the Ohio Development Services Agency (ODSA). This loan was finalized in February 2011. The term of the loan is 84 months at a fixed interest rate of 3%. There is also a 0.25% annual servicing fee charged monthly on the outstanding principal balance. On August 13, 2013, ODSA and the Company agreed to a modification to the payment schedule. Interest and servicing payments of $1,656 were paid monthly from August 2013 through January 2014. Beginning in February 2014, monthly payments of approximately $10,500, including principal, interest and servicing fee are due through October 2018. A final payment of approximately $71,900 is due November 2018. The loan is collateralized by the related project equipment. As of December 31, 2014 there was an outstanding balance of $513,246 on this loan. This loan is also subject to certain covenants, including job creation and retention. On July 21, 2014, the Company and ODSA signed a second amendment relating to the job creation and retention. The Company expects to maintain compliance with all covenants of this loan through at least December 31, 2015.
	During 2010, the Company also applied and was approved for a 166 Direct Loan through the Advanced Energy Program with the Ohio Air Quality Development Authority (OAQDA) to borrow up to approximately $1.4 million (this maximum commitment by the OAQDA was subsequently reduced to $368,906 on March 20, 2012). On December 20, 2013, OAQDA and the Company signed a Fourth Amendment to the Loan Documents and agreed to a modification to the payment schedule. Interest and servicing payments of $2,121 were payable quarterly from October 2013 through March 2014. Beginning in June 2014, quarterly payments of approximately $17,300, including principal, interest at 3% and servicing fees are due through December 2017. A final payment of approximately $50,400 is due February 2018. This loan is also subject to certain covenants, including job creation. Included in the above amendment is a waiver for the job creation commitment, due to market conditions, for the duration of the term of the Loan Agreement. The Company expects to maintain compliance with all covenants of this loan at least through December 31, 2015. The loan is collateralized by the related project equipment. As of December 31, 2014 there was an outstanding balance of $238,256 on this loan.
	An Intercreditor Agreement exists as part of the above mentioned loans with agencies of the State of Ohio. The OAQDA and ODSA agree to shared lien and security interest through mutual covenants. These covenants include, but are not limited to, the creation of an agreed upon number of jobs, filing of quarterly and annual reports and various financial covenants. The Company expects to maintain compliance with all covenants of these loans through at least December 31, 2015.
	During 2006, the Company was approved for a 166 Direct Loan from the Ohio Department of Development, now known as the ODSA, in the amount of $400,000. These funds were received in July of 2008 and were used for the purchase of production equipment and to reduce the Company’s capital lease obligations on certain equipment. The term of the loan is 84 months at a fixed interest rate of 3%. There is also a 0.25% annual servicing fee to be charged monthly on the outstanding principal balance. On August 8, 2013, ODSA and the Company agreed to a modification to the payment schedule. Interest and servicing payments of approximately $400 were paid monthly from August 2013 through January 2014. Beginning in February 2014, monthly payments of approximately $6,100, including principal, interest and servicing fee are payable through July 2015. A final payment of approximately $42,200 is due August 2015. The loan is collateralized by the related project equipment. As of December 31, 2014 the loan had a balance of $83,511. This loan is also subject to certain covenants, including job creation and retention. The Company expects to maintain compliance with all covenants of this loan through the remainder of this loan.
	Notes payable at December 31 is included in the accompanying balance sheets as follows:
			2014		2013
	Huntington National Bank		$	73,764	$	115,052
	ODSA 166 Direct Loan			513,246		611,520
	OAQDA 166 Direct Loan			238,256		282,786
	ODSA 166 Direct Loan			83,511		147,108
	Total notes payable			908,777		1,156,466
	Less current portion			298,209		247,679
	Notes payable, net of current portion		$	610,568	$	908,787
	Annual maturities of notes payable, for the next five years, are as follows:
	2015		$	298,209
	2016			206,829
	2017			181,847
	2018			221,892
	2019			-

Lease_Obligations

Lease Obligations	12 Months Ended
	Dec. 31, 2014
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	Note 5. Lease Obligations
	Operating
	The Company leases its facilities and certain office equipment under agreements classified as operating leases expiring at various dates through 2024. Rent expense, which includes various monthly rentals for the years ended December 31, 2014 and 2013 totaled $166,641 and $150,328, respectively. Future minimum lease payments at December 31, 2014 are as follows:
	2015	$	100,359
	2016		102,078
	2017		104,044
	2018		106,291
	2019 and beyond		655,528
	Total minimum lease payments	$	1,068,300
	Capital
	The Company also leases certain equipment under capital leases. Future minimum lease payments, by year, with the present value of such payments, as of December 31, 2014 are shown in the following table.
	2015	$	167,806
	2016		138,466
	2017		103,354
	2018		86,122
	2019		39,513
	Total minimum lease payments		535,261
	Less amount representing interest		50,174
	Present value of minimum lease payments		485,087
	Less current portion		145,896
	Capital lease obligations, net of current portion	$	339,191
	The equipment under capital lease at December 31 is included in the accompanying balance sheets as follows:
		2014		2013
	Machinery and equipment	$	881,538	$	762,223
	Less accumulated depreciation and amortization		258,035		292,868
	Net book value	$	623,503	$	469,355
	These assets are amortized over a period of ten years using the straight-line method and amortization is included in depreciation expense.
	The capital leases are structured such that ownership of the leased asset reverts to the Company at the end of the lease term. Accordingly, leased assets are depreciated using the Company's normal depreciation methods and lives.  In 2014, ownership of certain assets were transferred to the Company in accordance with the terms of the leases and these assets have been excluded from the leased asset disclosure above.

Common_and_Preferred_Stock

Common and Preferred Stock	12 Months Ended
	Dec. 31, 2014
Stockholders Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 6. Common and Preferred Stock
	Common Stock
	During 2014, the non-employee board members received 22,500 shares of common stock of the Company with an aggregate value of $23,970. This was recorded as non-cash stock compensation expense in the financial statements. Also, late in 2014, through a subscription agreement, a non-employee director purchased 60,000 shares of common stock of the Company with a value of $50,400.
	During 2013, the non-employee board members received 24,000 shares of common stock of the Company with an aggregate value of $31,320. In addition, the Chief Executive Officer received 2,000 shares of common stock of the Company with a value of $2,200. These transactions were recorded as non-cash stock compensation expense in the financial statements.
	Preferred Stock
	Shares of preferred stock authorized and outstanding at December 31, 2014 and 2013 were as follows:
			Shares		Shares
			Authorized		Outstanding
	Cumulative Preferred Stock		10,000		-
	Voting Preferred Stock		125,000		-
	Cumulative Non-Voting Preferred Stock		125,000	(a)	24,152
		(a)	Includes 700 shares of Series A Preferred Stock and 100,000 shares of Convertible Series B Preferred Stock authorized for issuance.
	In January 1996, the Company completed an offering of 70,000 shares of $10 stated value 1995 Series B 10% cumulative non-voting convertible preferred stock. The shares are convertible to common shares at the rate of $5.00 per share. At the Company’s option, the Series B shares are redeemable at 103% of the stated value plus the amount of any accrued and unpaid cash dividends.
	On December 10, 2014, the Board of Directors voted to authorize the payment of a cash dividend on convertible preferred stock, Series B, to shareholders of record as of December 31, 2014. The decision to pay this dividend was predicated on the Company’s improved cash position. The payment of approximately $24,000 is expected to be disseminated during June 2015. The Board of Directors had previously voted not to authorize the payment of a cash dividend on convertible preferred stock, Series B, to shareholders of record as of December 31, 2013. At December 31, 2014 and 2013 the Company had accrued dividends on Series B preferred stock of $217,368 and $193,216, respectively. These amounts are included in convertible preferred stock, Series B on the balance sheet at December 31, 2014 and 2013.
	Earnings Per Share
	Basic income (loss) per share is calculated as income available (loss attributable) to common shareholders divided by the weighted average of common shares outstanding. Diluted earnings per share is calculated as diluted income available (loss attributable) to common stockholders divided by the diluted weighted average number of common shares outstanding. Diluted weighted average number of common shares gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. Diluted earnings per share exclude all diluted potential shares if their effect is anti-dilutive. For the years ended December 31, 2014 and 2013, all convertible and preferred stock and common stock options listed in Note 7 were excluded from diluted earnings per share due to being out-of-the-money or anti-dilutive.
	Following is a summary of employee and director outstanding stock options outstanding and preferred stock, Series B at December 31.
			2014		2013
	Options		703,857		706,500
	Preferred Stock, Series B		24,152		24,152
			728,009		730,652
	The following is provided to reconcile the earnings per share calculations:
			2014			2013
	Loss applicable to common stock		$	-244,076		$	-311,798
	Weighted average common shares outstanding - basic			3,873,986			3,839,117
	Effect of dilutions - stock options			-			-
	Weighted average shares outstanding - diluted			3,873,986			3,839,117

Stock_Option_Plans

Stock Option Plans	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 7. Stock Option Plans
	On June 10, 2011, shareholders approved the SCI Engineered Materials, Inc. 2011 Stock Incentive Plan (the “2011 Plan”). The Company adopted the 2011 Plan as incentive to key employees, directors and consultants under which options to purchase up to 250,000 shares of the Company’s common stock may be granted, subject to the execution of stock option agreements. Incentive stock options may be granted to key employees of the Company and non-statutory options may be granted to directors who are not employees and to consultants and advisors who render services to the Company. Options may be exercised for periods up to 10 years from the date of grant at prices not less than 100% of fair market value on the date of grant. As of December 31, 2014 there were no stock options outstanding from the 2011 Plan.
	On June 9, 2006, shareholders approved the Superconductive Components, Inc. 2006 Stock Incentive Plan. The Company adopted the 2006 Plan as incentive to key employees, directors and consultants under which options to purchase up to 600,000 shares of the Company’s common stock may be granted, subject to the execution of stock option agreements. Incentive stock options may be granted to key employees of the Company and non-statutory options may be granted to directors who are not employees and to consultants and advisors who render services to the Company. Options may be exercised for periods up to 10 years from the date of grant at prices not less than 100% of fair market value on the date of grant. As of December 31, 2014 there were 573,857 stock options outstanding from the 2006 Plan which expire at various dates through November 2024.
	On September 29, 1995, the Company adopted the 1995 Stock Option Plan as incentive to key employees, directors and consultants. As of December 31, 2014 there were 130,000 stock options outstanding from the 1995 Plan which expire at various dates through December 2015. The Company adopted the 1995 Plan as incentive to key employees, directors and consultants under which options to purchase up to 900,000 shares of the Company’s common stock were available to be granted, subject to the execution of stock option agreements.
	The cumulative status at December 31, 2014 and 2013 of options granted and outstanding, as well as options which became exercisable in connection with the Stock Option Plans is summarized as follows:
	Employee Stock Options
				Weighted		Weighted
				Average		Average	Aggregate
				Exercise		Contractual	Intrinsic
		Stock Options		Price		Term (yrs)	Value
	Outstanding at January 1, 2013	592,250		$	5.23
	Forfeited	-105,500			5.37
	Expired	-250			1
	Outstanding at December 31, 2013	486,500		$	5.2
	Granted	172,357			0.84
	Expired	-55,000			2.78
	Outstanding at December 31, 2014	603,857		$	4.18	5.3	$	-
	Options exercisable at December 31, 2014	285,700		$	5.26	3.3	$	-
	Options exercisable at December 31, 2013	304,250		$	4.73	3.5	$	-
	Options expected to vest	318,157		$	3.2	7.2	$	-
	Non-Employee Director Stock Options
				Weighted		Weighted
				Average		Average	Aggregate
				Exercise		Contractual	Intrinsic
		Stock Options		Price		Term (yrs)	Value
	Outstanding at January 1, 2013	250,000		$	3.87
	Expired	-30,000			1
	Outstanding at December 31, 2013	220,000		$	4.26
	Expired	-120,000			5.15
	Outstanding at December 31, 2014	100,000		$	3.2	0.6	$	-
	Options exercisable at December 31, 2014	100,000		$	3.2	0.6	$	-
	Options exercisable at December 31, 2013	220,000		$	4.26	0.7	$	-
	Information related to the weighted average fair value of nonvested stock options for the year ended December 31, 2014 is as follows:
				Average
				Exercise
		Stock Options		Price
	Employee Stock Options
	Nonvested  options  at  January 1, 2014	182,250		$	6
	Granted	172,357			0.84
	Vested	-36,450			6
	Nonvested options at December 31, 2014	318,157		$	3.2
	Exercise prices range from $0.84 to $6.00 for options at December 31, 2014. The weighted average option price for all options outstanding was $4.04 with a weighted average remaining contractual life of 4.7 years at December 31, 2014. The weighted average option price for all options outstanding was $4.91 with a weighted average remaining contractual life of 3.0 years at December 31, 2013.
	The weighted average fair value at date of grant for options granted during 2014 was $0.84, and was estimated using the Black-Scholes option valuation model with the following weighted average assumptions:
	Expected life in years	5
	Interest rate	1.57	%
	Volatility	60.01	%
	Dividend yield	0	%

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 8. Income Taxes
	Deferred tax assets and liabilities result from temporary differences in the recognition of income and expense for tax and financial reporting purposes. Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31.
		2014			2013
	Deferred tax assets
	NOL carryforwards	$	1,505,000		$	1,376,000
	General business credits carryforwards		186,000			199,000
	Stock based compensation		80,000			80,000
	UNICAP		79,000			94,000
	Allowance for doubtful accounts		5,000			6,000
	Reserve for obsolete inventories		69,000			49,000
	Reserve for asset retirement		22,000			18,000
	Property and equipment		-197,000			-134,000
			1,749,000			1,688,000
	Valuation allowance		-1,749,000			-1,688,000
	Net	$	-		$	-
	A valuation allowance has been recorded against the realizability of the net deferred tax asset such that no value is recorded for the asset in the accompanying financial statements. The valuation allowance totaled $1,749,000 and $1,688,000 at December 31, 2014 and 2013, respectively.
	The Company has net operating loss carryforwards available for federal and state tax purposes of approximately $4,300,000 and $4,000,000 at December 31, 2014 and 2013, respectively, which expire in varying amounts through 2034.
	For the years ended December 31, 2014 and 2013, a reconciliation of the statutory rate and effective rate for the provisions for income taxes consists of the following:
		Percentage
		2014		2013
	Federal statutory rate	-35	%	-35	%
	State/city tax	-0.3		0
	Non-deductible expense	24.2		12.9
	Valuation allowance	11.3		22.1
	Effective rate	0.2	%	0	%
	Components of income taxes are as follows:
		2014			2013
	Current	$	-531		$	-
	Deferred:
	NOL utilization/expiration		-129,000			21,000
	General business credits		13,000			-17,000
	Other temporary differences		54,000			-34,000
	Change in valuation allowance		62,000			30,000
	Total	$	-531		$	-
	The Company follows guidance issued by the Financial Accounting Standards Board (“FASB ASC 740”) with respect to accounting for uncertainty in income taxes.  A tax position is recognized as a benefit only if it is “more-likely-than-not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur.  The amount recognized is the largest amount of tax benefit that is greater than fifty percent likely of being realized on examination.  For tax positions not meeting the “more-likely-than-not” test, no tax benefit is recorded.
	The Company has no unrecognized tax benefits under guidance related to tax uncertainties. The Company does not anticipate the unrecognized tax benefits will significantly change in the next twelve months. Any tax penalties or interest expense will be recognized in income tax expense. No interest and penalties related to unrecognized tax benefits were accrued at December 31, 2014 and 2013.
	The Company files income tax returns in the U.S. federal jurisdiction and various state and local jurisdictions. The Company is open to federal and state tax audits until the applicable statute of limitations expire. There are currently no federal or state income tax examinations underway for the Company. The tax years 2011 through 2013 remain open to examination by the major taxing jurisdictions in which the Company operates.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Note 9. Fair Value of Financial Instruments
	The fair value of financial instruments represents the price that would be received to sell an asset or paid to transfer a liability (an exit price), and not the price that would be paid to acquire an asset or received to assume a liability (an entry price). Significant differences can arise between the fair value and carrying amount of financial instruments that are recognized at historical cost amounts.
	The following methods and assumptions were used by the Company in estimating fair value disclosures for financial instruments:
		⋅	Cash and cash equivalents, short-term notes payable and capital lease obligations and current maturities of long-term notes payable and capital lease obligations: Amounts reported in the balance sheet approximate fair market value due to the short maturity of these instruments.
		⋅	Long-term note payable obligations: Amounts reported in the balance sheet approximate fair value as the interest rates on the obligations range from 3% to 7.5%, which approximates current fair market rates.

Asset_Retirement_Obligation

Asset Retirement Obligation	12 Months Ended
	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation Disclosure [Text Block]	Note 10. Asset Retirement Obligation
	Included in machinery and equipment is various production equipment, which per the Company’s building lease, is required to be removed upon termination of the related lease. Included in accrued expenses in the accompanying balance sheet is the asset retirement obligation that represents the expected present value of the liability to remove this equipment. There are no assets that are legally restricted for purposes of settling this asset retirement obligation.
	Following is a reconciliation of the aggregate retirement liability associated with the Company’s obligation to dismantle and remove the machinery and equipment associated with its lease:
	Balance at January 1, 2013	$	40,858
	Increase in present value of the obligation
	(accretion expense in the corresponding amount
	charged against earnings)		9,420
	Balance at December 31, 2013	$	50,278
	Increase in present value of the obligation
	(accretion expense in the corresponding amount
	charged against earnings)		10,200
	Balance at December 31, 2014	$	60,478

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2014
Liquidity Disclosures [Abstract]
Liquidity Disclosures [Text Block]	Note 11. Liquidity
	Management has forecasted revenues and related costs as well as investing plans and financing needs to determine liquidity to meet cash flow requirements and believes the Company will have sufficient liquidity at least through December 31, 2015.  This forecast was based on current cash levels and debt obligations, and the best estimates of revenues primarily from existing customers and gave consideration to the continued and possible increased levels of uncertainty in demand in the markets in which the Company operates.  The Company’s ability to maintain current operations is dependent upon its ability to achieve these forecasted results, which the Company believes will occur.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	A. Cash - The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash.
Fair Value of Financial Instruments, Policy [Policy Text Block]	B. Fair Value of Financial Instruments - The estimated fair value of amounts reported in the financial statements have been determined using available market information and valuation methodologies, as applicable (see Note 9).
Concentration Risk, Credit Risk, Policy [Policy Text Block]	C. Concentrations of Credit Risk - The Company’s cash balances, which are at times in excess of federally insured levels, are maintained at a large regional bank and a global investment banking group, and are continually monitored to minimize the risk of loss. The Company grants credit to most customers, who are varied in terms of size, geographic location and financial strength. Customer balances are continually monitored to minimize the risk of loss.
	The Company’s two largest customers accounted for 47% and 32% of total revenue in 2014. These two customers represented 42% of the accounts receivable trade balance at December 31, 2014. The Company expects to collect all outstanding accounts receivables as of December 31, 2014 from these customers.
	The Company’s two largest customers accounted for 38% and 37% of total revenue in 2013. These two customers represented 61% of the accounts receivable trade balance at December 31, 2013. The Company subsequently collected all outstanding accounts receivables as of December 31, 2013 from these customers.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	D. Accounts Receivable - The Company extends unsecured credit to customers under normal trade agreements which require payment within 30 days. The Company does not charge interest on delinquent trade accounts receivable. Unless specified by the customer, payments are applied to the oldest unpaid invoice. Accounts receivable are presented at the amount billed.
	Management estimates an allowance for doubtful accounts, which was approximately $15,000 as of December 31, 2014 and 2013. This estimate is based upon management’s review of delinquent accounts and an assessment of the Company’s historical evidence of collections. Specific accounts are charged directly to the reserve or bad debt expense when management obtains evidence of a customer’s insolvency or otherwise determines that the account is uncollectible. Bad debt expense was $17,256 and ($26,929) during 2014 and 2013, respectively. The credit during 2013 included a reversal of bad debt expense recorded in 2012.
Inventory, Policy [Policy Text Block]	E. Inventories - Inventories are stated at the lower of cost or market on an acquired or internally produced lot basis, and consist of raw materials, work-in-process and finished goods. Cost includes material, labor, freight and applied overhead. Inventory reserves are established for obsolete inventory, lower of cost or market, and excess inventory quantities based on management’s estimate of net realizable value. The Company had an inventory reserve of $191,426 at December 31, 2014, and $134,863 at December 31, 2013.
Property, Plant and Equipment, Policy [Policy Text Block]	F. Property and Equipment - Property and equipment are carried at cost. Depreciation is provided using the straight-line method based on the estimated useful lives of the assets. Useful lives range from three years on computer equipment to sixteen years on certain equipment. Leasehold improvements are amortized over the shorter of the estimated useful life or the term of the lease. Depreciation expense totaled $502,768 and $562,108 for the years ended December 31, 2014 and 2013, respectively. Expenditures for renewals and betterments are capitalized and expenditures for repairs and maintenance are charged to operations as incurred.
	Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the fair value is less than the carrying amount of the asset, a loss is recognized for the difference. There was no property and equipment considered impaired during 2014 or 2013.
Deferred Charges, Policy [Policy Text Block]	G.Deferred Financing Costs - Deferred financing costs are amortized over the term of the related debt using the straight-line method, the result of which is not materially different from the use of the interest method.  Deferred financing costs were $29,104 and $38,543 at December 31, 2014 and 2013, respectively.  The related amortization of these costs for the years ended December 31, 2014 and 2013 was $9,439 and is included in interest expense on the statements of operations.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	H. Intangible Assets - The Company reviews intangible assets for impairment and performs detailed testing whenever impairment indicators are present. If necessary, an impairment loss is recorded for the excess of carrying value over fair value. There were no intangible assets considered impaired during 2014 or 2013.
	The Company has secured patents for manufacturing processes used in its operations. Costs incurred to secure the patents have been capitalized and are being amortized over the life of the patents. Cost and accumulated amortization of the patents at December 31, 2014 were $36,473 and $27,244 respectively. Cost and accumulated amortization of the patents at December 31, 2013 were $36,473 and $25,414 respectively. Amortization expense was approximately $1,830 for the years ended December 31, 2014 and 2013. Amortization expense is estimated to be at least $1,829 for each of the next four years and at least $637 for the following year.
Revenue Recognition, Policy [Policy Text Block]	I. Revenue Recognition - Revenue from product sales is recognized based on shipping terms and upon shipment to customers. Provisions for discounts and rework costs for returns are established when products are shipped based on historical experience. Customer deposits represent cash received in advance of revenue earned.
	Revenue from contract research provided for third parties is recognized on the percentage of completion method. Contract research revenue is recognized during the period in which qualifying expenses are incurred for the research that is performed as set forth under the terms of the grant award agreements.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	J. Stock Based Compensation - Compensation cost for all stock-based awards is based on the grant date fair value and is recognized over the required service (vesting) period. Non cash stock based compensation expense was $172,995 and $134,701 for the years ended December 31, 2014 and 2013, respectively. Non cash stock based compensation expense includes $23,970 for stock grants awarded to the non-employee board members in 2014 and $33,520 for stock grants awarded in 2013 to the non-employee board members and the Chief Executive Officer. Unrecognized compensation expense was $511,895 as of December 31, 2014 and will be recognized through 2019. There was no tax benefit recorded for this compensation cost as the expense primarily relates to incentive stock options that do not qualify for a tax deduction until, and only if, a qualifying disposition occurs.
Research and Development Expense, Policy [Policy Text Block]	K. Research and Development - Research and development costs are expensed as incurred. Research and development expense for the years ended December 31, 2014 and 2013 was $307,083 and $324,035, respectively. The Company continues to develop innovative metal oxide systems to further align activities with customer needs and late in 2014 began developing an aluminum product for a new application.
Income Tax, Policy [Policy Text Block]	L. Income Taxes - Income taxes are provided for by utilizing the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities using presently enacted tax rates. Deferred tax assets are reduced by a valuation allowance which is established when “it is more likely than not” that some portion or all of the deferred tax assets will not be recognized.
Use of Estimates, Policy [Policy Text Block]	M. Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are used for, but not limited to, the accounting for the allowance for doubtful accounts, inventory allowances, property and equipment depreciable lives, patents and licenses useful lives, revenue recognition, tax valuation, stock based compensation and assessing changes in which impairment of certain long-lived assets may occur. Actual results could differ from those estimates.

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consist of the following at December 31:
		2014		2013
	Raw materials	$	814,307	$	1,174,945
	Work-in-process		842,760		532,044
	Finished goods		212,968		137,614
			1,870,035		1,844,603
	Reserve for obsolete inventory		-191,426		-134,863
		$	1,678,609	$	1,709,740

Notes_Payable_Tables

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Notes payable at December 31 is included in the accompanying balance sheets as follows:
		2014		2013
	Huntington National Bank	$	73,764	$	115,052
	ODSA 166 Direct Loan		513,246		611,520
	OAQDA 166 Direct Loan		238,256		282,786
	ODSA 166 Direct Loan		83,511		147,108
	Total notes payable		908,777		1,156,466
	Less current portion		298,209		247,679
	Notes payable, net of current portion	$	610,568	$	908,787
Schedule of Maturities of Long-term Debt [Table Text Block]	Annual maturities of notes payable, for the next five years, are as follows:
	2015	$	298,209
	2016		206,829
	2017		181,847
	2018		221,892
	2019		-

Lease_Obligations_Tables

Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2014
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Future minimum lease payments at December 31, 2014 are as follows:
	2015	$	100,359
	2016		102,078
	2017		104,044
	2018		106,291
	2019 and beyond		655,528
	Total minimum lease payments	$	1,068,300
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Future minimum lease payments, by year, with the present value of such payments, as of December 31, 2014 are shown in the following table.
	2015	$	167,806
	2016		138,466
	2017		103,354
	2018		86,122
	2019		39,513
	Total minimum lease payments		535,261
	Less amount representing interest		50,174
	Present value of minimum lease payments		485,087
	Less current portion		145,896
	Capital lease obligations, net of current portion	$	339,191
Schedule of Capital Leased Assets [Table Text Block]	The equipment under capital lease at December 31 is included in the accompanying balance sheets as follows:
		2014		2013
	Machinery and equipment	$	881,538	$	762,223
	Less accumulated depreciation and amortization		258,035		292,868
	Net book value	$	623,503	$	469,355

Common_and_Preferred_Stock_Tab

Common and Preferred Stock (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders Equity Note [Abstract]
Schedule of Stock by Class [Table Text Block]	Shares of preferred stock authorized and outstanding at December 31, 2014 and 2013 were as follows:
			Shares		Shares
			Authorized		Outstanding
	Cumulative Preferred Stock		10,000		-
	Voting Preferred Stock		125,000		-
	Cumulative Non-Voting Preferred Stock		125,000	(a)	24,152
		(a)	Includes 700 shares of Series A Preferred Stock and 100,000 shares of Convertible Series B Preferred Stock authorized for issuance.
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Following is a summary of employee and director outstanding stock options outstanding and preferred stock, Series B at December 31.
			2014		2013
	Options		703,857		706,500
	Preferred Stock, Series B		24,152		24,152
			728,009		730,652
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following is provided to reconcile the earnings per share calculations:
			2014			2013
	Loss applicable to common stock		$	-244,076		$	-311,798
	Weighted average common shares outstanding - basic			3,873,986			3,839,117
	Effect of dilutions - stock options			-			-
	Weighted average shares outstanding - diluted			3,873,986			3,839,117

Stock_Option_Plans_Tables

Stock Option Plans (Tables)	12 Months Ended
	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Nonvested Share Activity [Table Text Block]	Information related to the weighted average fair value of nonvested stock options for the year ended December 31, 2014 is as follows:
				Average
				Exercise
		Stock Options		Price
	Employee Stock Options
	Nonvested  options  at  January 1, 2014	182,250		$	6
	Granted	172,357			0.84
	Vested	-36,450			6
	Nonvested options at December 31, 2014	318,157		$	3.2
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The weighted average fair value at date of grant for options granted during 2014 was $0.84, and was estimated using the Black-Scholes option valuation model with the following weighted average assumptions:
	Expected life in years	5
	Interest rate	1.57	%
	Volatility	60.01	%
	Dividend yield	0	%
Employee Stock Option [Member] | Series B Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The cumulative status at December 31, 2014 and 2013 of options granted and outstanding, as well as options which became exercisable in connection with the Stock Option Plans is summarized as follows:
	Employee Stock Options
				Weighted		Weighted
				Average		Average	Aggregate
				Exercise		Contractual	Intrinsic
		Stock Options		Price		Term (yrs)	Value
	Outstanding at January 1, 2013	592,250		$	5.23
	Forfeited	-105,500			5.37
	Expired	-250			1
	Outstanding at December 31, 2013	486,500		$	5.2
	Granted	172,357			0.84
	Expired	-55,000			2.78
	Outstanding at December 31, 2014	603,857		$	4.18	5.3	$	-
	Options exercisable at December 31, 2014	285,700		$	5.26	3.3	$	-
	Options exercisable at December 31, 2013	304,250		$	4.73	3.5	$	-
	Options expected to vest	318,157		$	3.2	7.2	$	-
Non Employee Director Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Non-Employee Director Stock Options
				Weighted		Weighted
				Average		Average	Aggregate
				Exercise		Contractual	Intrinsic
		Stock Options		Price		Term (yrs)	Value
	Outstanding at January 1, 2013	250,000		$	3.87
	Expired	-30,000			1
	Outstanding at December 31, 2013	220,000		$	4.26
	Expired	-120,000			5.15
	Outstanding at December 31, 2014	100,000		$	3.2	0.6	$	-
	Options exercisable at December 31, 2014	100,000		$	3.2	0.6	$	-
	Options exercisable at December 31, 2013	220,000		$	4.26	0.7	$	-

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred tax assets and liabilities result from temporary differences in the recognition of income and expense for tax and financial reporting purposes. Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31.
		2014			2013
	Deferred tax assets
	NOL carryforwards	$	1,505,000		$	1,376,000
	General business credits carryforwards		186,000			199,000
	Stock based compensation		80,000			80,000
	UNICAP		79,000			94,000
	Allowance for doubtful accounts		5,000			6,000
	Reserve for obsolete inventories		69,000			49,000
	Reserve for asset retirement		22,000			18,000
	Property and equipment		-197,000			-134,000
			1,749,000			1,688,000
	Valuation allowance		-1,749,000			-1,688,000
	Net	$	-		$	-
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the years ended December 31, 2014 and 2013, a reconciliation of the statutory rate and effective rate for the provisions for income taxes consists of the following:
		Percentage
		2014		2013
	Federal statutory rate	-35	%	-35	%
	State/city tax	-0.3		0
	Non-deductible expense	24.2		12.9
	Valuation allowance	11.3		22.1
	Effective rate	0.2	%	0	%
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Components of income taxes are as follows:
		2014			2013
	Current	$	-531		$	-
	Deferred:
	NOL utilization/expiration		-129,000			21,000
	General business credits		13,000			-17,000
	Other temporary differences		54,000			-34,000
	Change in valuation allowance		62,000			30,000
	Total	$	-531		$	-

Asset_Retirement_Obligation_Ta

Asset Retirement Obligation (Tables)	12 Months Ended
	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Asset Retirement Obligations [Table Text Block]	Following is a reconciliation of the aggregate retirement liability associated with the Company’s obligation to dismantle and remove the machinery and equipment associated with its lease:
	Balance at January 1, 2013	$	40,858
	Increase in present value of the obligation
	(accretion expense in the corresponding amount
	charged against earnings)		9,420
	Balance at December 31, 2013	$	50,278
	Increase in present value of the obligation
	(accretion expense in the corresponding amount
	charged against earnings)		10,200
	Balance at December 31, 2014	$	60,478

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Line Items]
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	$149,025	$101,181
Allowance For Doubtful Accounts Receivable, Current	15,000	15,000
Inventory Valuation Reserves	191,426	134,863
Depreciation	502,768	562,108
Deferred Finance Costs, Net	29,104	38,543
Amortization of Financing Costs	9,439	9,439
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	511,895
Research and Development Expense, Total	307,083	324,035
Allowance for Loan and Lease Loss, Recovery of Bad Debts		-26,929
Share-based Compensation, Total	172,995	134,701
Bad Debt Expense	17,256
Patents [Member]
Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Gross	36,473	36,473
Finite-Lived Intangible Assets, Accumulated Amortization	27,244	25,414
Amortization of Intangible Assets	1,830	1,830
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	1,829
Finite-Lived Intangible Assets, Amortization Expense, Year Two	1,829
Finite-Lived Intangible Assets, Amortization Expense, Year Three	1,829
Finite-Lived Intangible Assets, Amortization Expense, Year Four	1,829
Finite-Lived Intangible Assets, Amortization Expense, Year Five	637
Non Employee Board [Member]
Accounting Policies [Line Items]
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	23,970
Non Employee Boards And Chief Executive Officer [Member]
Accounting Policies [Line Items]
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition		$33,520
Customer One [Member]
Accounting Policies [Line Items]
Concentration Risk, Percentage	47.00%	38.00%
Customer Two [Member]
Accounting Policies [Line Items]
Concentration Risk, Percentage	32.00%	37.00%
Two Customers [Member]
Accounting Policies [Line Items]
Concentration Risk, Percentage	42.00%	61.00%

Inventories_Details

Inventories (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Inventory [Line Items]
Raw materials	$814,307	$1,174,945
Work-in-process	842,760	532,044
Finished goods	212,968	137,614
Inventory, Gross	1,870,035	1,844,603
Reserve for obsolete inventory	-191,426	-134,863
Inventory, Net	$1,678,609	$1,709,740

Notes_Payable_Details

Notes Payable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Debt Conversion [Line Items]
Total notes payable	$908,777	$1,156,466
Less current portion	298,209	247,679
Notes payable, net of current portion	610,568	908,787
Huntington National Bank [Member]
Debt Conversion [Line Items]
Total notes payable	73,764	115,052
Ohio Air Quality Development Authority Loan [Member]
Debt Conversion [Line Items]
Total notes payable	238,256	282,786
Ohio Development Services Agency One [Member]
Debt Conversion [Line Items]
Total notes payable	513,246	611,520
Ohio Development Services Agency Two [Member]
Debt Conversion [Line Items]
Total notes payable	$83,511	$147,108

Notes_Payable_Details_1

Notes Payable (Details 1) (Notes Payable [Member], USD $)	Dec. 31, 2014
Notes Payable [Member]
Debt Conversion [Line Items]
2015	$298,209
2016	206,829
2017	181,847
2018	221,892
2019	$0

Notes_Payable_Details_Textual

Notes Payable (Details Textual) (USD $)	0 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended
	Aug. 08, 2013	Jan. 31, 2014	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2010	Dec. 31, 2006	Dec. 31, 2013	Mar. 20, 2012
Promissory Note [Member]
Debt Conversion [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.00%
Debt Instrument, Maturity Date	5-Aug-16
Notes Payable to Bank	$128,257
Line of Credit Facility, Amount Outstanding			73,764
Debt Instrument, Interest Rate, Effective Percentage	5.00%		5.00%				5.00%
Line of Credit Facility, Periodic Payment	3,800
Ohio Development Services Agency [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Amount Outstanding			513,246
Line of Credit Facility, Periodic Payment			10,500
Line Of Credit Facility Interest And Servicing Payments		1,656
Ohio Development Services Agency [Member] | Line of Credit [Member] | Scenario, Forecast [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Final Periodic Payment			71,900
Ohio Air Quality Development Authority [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases					1,400,000			368,906
Line of Credit Facility, Interest Rate During Period			3.00%
Line of Credit Facility, Amount Outstanding			238,256
Line of Credit Facility, Periodic Payment			17,300
Line Of Credit Facility Interest And Servicing Payments				2,121
Ohio Air Quality Development Authority [Member] | Line of Credit [Member] | Scenario, Forecast [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Final Periodic Payment			50,400
Ohio Department Of Development [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases						400,000
Line of Credit Facility, Frequency of Payment and Payment Terms					84 months	84 months
Line of Credit Facility, Interest Rate During Period					3.00%	3.00%
Line of Credit Facility, Amount Outstanding			83,511
Servicing Fee Annual Percent Fee					0.25%	0.25%
Line of Credit Facility, Periodic Payment			6,100
Line of Credit Facility, Maximum Borrowing Capacity					744,250
Line Of Credit Facility Interest And Servicing Payments		400
Ohio Department Of Development [Member] | Line of Credit [Member] | Scenario, Forecast [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Final Periodic Payment			$42,200

Lease_Obligations_Details

Lease Obligations (Details) (USD $)	Dec. 31, 2014
Operating Leased Assets [Line Items]
2015	$100,359
2016	102,078
2017	104,044
2018	106,291
2019 and beyond	655,528
Total minimum lease payments	$1,068,300

Lease_Obligations_Details_1

Lease Obligations (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Capital Leased Assets [Line Items]
2015	$167,806
2016	138,466
2017	103,354
2018	86,122
2019	39,513
Total minimum lease payments	535,261
Less amount representing interest	50,174
Present value of minimum lease payments	485,087
Less current portion	145,896	104,010
Capital lease obligations, net of current portion	$339,191	$132,739

Lease_Obligations_Details_2

Lease Obligations (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Capital Leased Assets [Line Items]
Machinery and equipment	$881,538	$762,223
Less accumulated depreciation and amortization	258,035	292,868
Net book value	$623,503	$469,355

Lease_Obligations_Details_Text

Lease Obligations (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	$166,641	$150,328

Common_and_Preferred_Stock_Det

Common and Preferred Stock (Details)	Dec. 31, 2014		Dec. 31, 2013
Cumulative Preferred Stock [Member]
Preferred Stock, Shares Authorized	10,000
Preferred Stock, Shares Outstanding			0
Voting Preferred Stock [Member]
Preferred Stock, Shares Authorized	125,000
Preferred Stock, Shares Outstanding			0
Cumulative Non Voting Preferred Stock [Member]
Preferred Stock, Shares Authorized	125,000	[1]
Preferred Stock, Shares Outstanding			24,152
[1]	Includes 700 shares of Series A Preferred Stock and 100,000 shares of Convertible Series B Preferred Stock authorized for issuance.

Common_and_Preferred_Stock_Det1

Common and Preferred Stock (Details 1)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	728,009	730,652
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	703,857	706,500
Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	24,152	24,152

Common_and_Preferred_Stock_Det2

Common and Preferred Stock (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Loss applicable to common shares (in dollars)	($244,076)	($311,798)
Weighted average common shares outstanding - basic	3,873,986	3,839,117
Effect of dilutions - stock options	0	0
Weighted average shares outstanding - diluted	3,873,986	3,839,117

Common_and_Preferred_Stock_Det3

Common and Preferred Stock (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 1996
Stock Issued During Period, Value, New Issues	$74,370	$33,520
Scenario, Forecast [Member]
Payments Expected to be Disseminated	24,000
Common Stock [Member]
Stock Issued During Period, Value, New Issues	74,370	33,520
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	700
Convertible Preferred Stock Series B [Member]
Stock Issued During Period, Shares, New Issues			70,000
Preferred Stock, Shares Authorized	100,000
Preferred Stock, Par or Stated Value Per Share			$10
Preferred Stock, Dividend Rate, Percentage			10.00%
Convertible Preferred Stock Conversion Price			$5
Preferred Stock Redemption Percentage			103.00%
Chief Executive Officer [Member]
Stock Issued During Period, Shares, New Issues		2,000
Stock Issued During Period, Value, New Issues		2,200
Non Employee Director [Member]
Stock Issued During Period, Shares, New Issues	60,000
Stock Issued During Period, Value, New Issues	50,400
Non Employee Board [Member]
Stock Issued During Period, Shares, New Issues	22,500	24,000
Stock Issued During Period, Value, New Issues	23,970	31,320
Series B Preferred Stock [Member]
Accrued Dividend	$217,368	$193,216

Stock_Option_Plans_Details

Stock Option Plans (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Exercise Price, Outstanding, Beginning Balance	$4.91
Weighted Average Exercise Price, Granted	$0.84
Weighted Average Exercise Price, Outstanding, Ending Balance	$4.04	$4.91
Weighted Average Contractual Term, Outstanding	4 years 8 months 12 days	3 years
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options, Outstanding, Beginning Balance	486,500	592,250
Stock Options, Expired	-55,000	-250
Stock Options, Forfeited		-105,500
Stock Options, Granted	172,357
Stock Options, Outstanding, Ending Balance	603,857	486,500
Stock Options, Options exercisable	285,700	304,250
Stock Options, Options expected to vest	318,157
Weighted Average Exercise Price, Outstanding, Beginning Balance	$5.20	$5.23
Weighted Average Exercise Price, Expired	$2.78	$1
Weighted Average Exercise Price, Forfeited		$5.37
Weighted Average Exercise Price, Granted	$0.84
Weighted Average Exercise Price, Outstanding, Ending Balance	$4.18	$5.20
Weighted Average Exercise Price, Options exercisable	$5.26	$4.73
Weighted Average Exercise Price, Options expected to vest	$3.20
Weighted Average Contractual Term, Outstanding	5 years 3 months 18 days
Weighted Average Contractual Term, Options exercisable	3 years 3 months 18 days	3 years 6 months
Weighted Average Contractual Term, Options expected to vest	7 years 2 months 12 days
Aggregate Intrinsic Value, Outstanding	$0
Aggregate Intrinsic Value, Options exercisable	0	0
Aggregate Intrinsic Value, Options expected to vest	$0

Stock_Option_Plans_Details_1

Stock Option Plans (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Exercise Price, Outstanding, Beginning Balance	$4.91
Weighted Average Exercise Price, Outstanding, Ending Balance	$4.04	$4.91
Weighted Average Contractual Term, Outstanding	4 years 8 months 12 days	3 years
Non Employee Director Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options, Outstanding, Beginning Balance	220,000	250,000
Stock Options, Expired	-120,000	-30,000
Stock Options, Outstanding, Ending Balance	100,000	220,000
Stock Options, Options exercisable	100,000	220,000
Weighted Average Exercise Price, Outstanding, Beginning Balance	$4.26	$3.87
Weighted Average Exercise Price, Expired	$5.15	$1
Weighted Average Exercise Price, Outstanding, Ending Balance	$3.20	$4.26
Weighted Average Exercise Price, Options exercisable	$3.20	$4.26
Weighted Average Contractual Term, Outstanding	7 months 6 days
Weighted Average Contractual Term, Options exercisable	7 months 6 days	8 months 12 days
Aggregate Intrinsic Value, Outstanding	$0
Aggregate Intrinsic Value, Options exercisable	$0	$0

Stock_Option_Plans_Details_2

Stock Option Plans (Details 2) (Employee Stock Option [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested options at January 1, 2014	182,250
Stock Options, Granted	172,357
Vested, Stock Options	-36,450
Nonvested options at December 31, 2014	318,157
Nonvested, Weighted Average Exercise Price at January 1, 2014	$6
Granted, Weighted Average Exercise Price	$0.84
Vested, Weighted Average Exercise Price	$6
Nonvested, Weighted Average Exercise Price at December 31, 2014	$3.20

Stock_Option_Plans_Details_3

Stock Option Plans (Details 3)	12 Months Ended
	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	5 years
Interest rate	1.57%
Volatility	60.01%
Dividend yield	0.00%

Stock_Option_Plans_Details_Tex

Stock Option Plans (Details Textual) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Jun. 10, 2011	Jun. 09, 2006	Sep. 29, 1995
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in dollars per share)	$0.84
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in dollars per share)	$6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	4 years 8 months 12 days	3 years
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in dollars per share)	$4.04	$4.91
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$0.84
Plan 2011 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			250,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent			100.00%
Plan 2006 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				600,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				10 years
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent				100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	573,857
Share-based Compensation Arrangement by Share-based Payment Award, Plan Modification, Description and Terms	Plan which expire at various dates through November 2024
Plan 1995 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					900,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	130,000
Share-based Compensation Arrangement by Share-based Payment Award, Plan Modification, Description and Terms	Plan which expire at various dates through December 2015

Income_Taxes_Details

Income Taxes (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets
NOL carryforwards	$1,505,000	$1,376,000
General business credits carryforwards	186,000	199,000
Stock based compensation	80,000	80,000
UNICAP	79,000	94,000
Allowance for doubtful accounts	5,000	6,000
Reserve for obsolete inventories	69,000	49,000
Reserve for asset retirement	22,000	18,000
Property and equipment	-197,000	-134,000
Deferred Tax Assets, Gross, Current	1,749,000	1,688,000
Valuation allowance	-1,749,000	-1,688,000
Net	$0	$0

Income_Taxes_Details_1

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Federal statutory rate	-35.00%	-35.00%
State/city tax	-0.30%	0.00%
Non-deductible expense	24.20%	12.90%
Valuation allowance	11.30%	22.10%
Effective rate	0.20%	0.00%

Income_Taxes_Details_2

Income Taxes (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Current	($531)	$0
Deferred:
NOL utilization/expiration	-129,000	21,000
General business credits	13,000	-17,000
Other temporary differences	54,000	-34,000
Change in valuation allowance	62,000	30,000
Total	($531)	$0

Income_Taxes_Details_Textual

Income Taxes (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$4,300,000	$4,000,000
Operating Loss Carry forward Expiration Year	2034
Deferred Tax Assets, Valuation Allowance, Current	$1,749,000	$1,688,000

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Details Textual)	Dec. 31, 2014
Maximum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	7.50%
Minimum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	3.00%

Asset_Retirement_Obligation_De

Asset Retirement Obligation (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Asset Retirement Obligation [Line Items]
Beginning balance	$50,278	$40,858
Increase in present value of the obligation (accretion expense in the corresponding amount charged against earnings)	10,200	9,420
Ending balance	$60,478	$50,278