SCI Engineered Materials (SCIA) 10-Q 30 Apr 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	Apr. 30, 2015
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		3,977,149
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$1,680,452	$1,011,956
Accounts receivable, less allowance for doubtful accounts of $15,000	463,719	468,352
Inventories	1,065,086	1,678,609
Prepaid expenses	68,563	89,467
Total current assets	3,277,820	3,248,384
Property and Equipment, at cost
Machinery and equipment	7,491,895	7,478,909
Furniture and fixtures	139,110	139,110
Leasehold improvements	326,745	326,745
Construction in progress	4,029	1,815
Property, Plant and Equipment, Gross	7,961,779	7,946,579
Less accumulated depreciation	-5,313,662	-5,205,675
Property, Plant and Equipment, Net	2,648,117	2,740,904
Other Assets
Deposits	18,532	18,532
Deferred financing fees	17,305	19,665
Intangibles	8,772	9,229
Total other assets	44,609	47,426
TOTAL ASSETS	5,970,546	6,036,714
Current Liabilities
Capital lease obligations, current portion	138,193	145,896
Notes payable, current portion	282,387	298,209
Accounts payable	313,896	424,539
Customer deposits	1,259,386	1,281,573
Accrued compensation	98,554	93,392
Accrued expenses and other	135,066	115,126
Total current liabilities	2,227,482	2,358,735
Capital lease obligations, net of current portion	304,451	339,191
Notes payable, net of current portion	555,725	610,568
Total liabilities	3,087,658	3,308,494
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	472,172	466,134
Common stock, no par value, authorized 15,000,000 shares; 3,946,240 and 3,935,398 shares issued and outstanding, respectively	9,919,769	9,907,990
Additional paid-in capital	1,994,595	1,960,260
Accumulated deficit	-9,503,648	-9,606,164
Total shareholders' equity	2,882,888	2,728,220
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$5,970,546	$6,036,714

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS [Parenthetical] (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts (in dollars)	$15,000	$15,000
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	3,946,240	3,935,398
Common stock, shares outstanding	3,946,240	3,935,398
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 $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue	$2,727,807	$2,592,500
Cost of revenue	2,058,402	2,005,727
Gross profit	669,405	586,773
General and administrative expense	342,704	332,591
Research and development expense	97,643	85,606
Marketing and sales expense	110,304	124,240
Income from operations	118,754	44,336
Other expense
Interest, net	15,949	15,978
Loss on disposal of equipment	289	504
Other expense	16,238	16,482
Income before provision for income taxes	102,516	27,854
Income tax expense	0	582
Net income	102,516	27,272
Dividends on preferred stock	6,038	6,038
INCOME APPLICABLE TO COMMON STOCK	$96,478	$21,234
Earnings per share - basic and diluted (Note 6)
Basic (in dollars per share)	$0.02	$0.01
Diluted (in dollars per share)	$0.02	$0.01
Weighted average shares outstanding
Basic (in shares)	3,940,261	3,855,898
Diluted (in shares)	3,970,677	3,855,898

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$102,516	$27,272
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and accretion	112,758	136,066
Amortization	457	457
Stock based compensation	52,152	43,473
Loss on disposal of equipment	289	504
Inventory reserve	12,000	21,000
Changes in operating assets and liabilities:
Accounts receivable	4,633	-124,558
Inventories	601,523	4,707
Prepaid expenses	20,904	-242,949
Other assets	2,360	-7,433
Accounts payable	-110,643	168,110
Accrued expenses and customer deposits	365	335,686
Net cash provided by operating activities	799,314	362,335
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	-17,711	-6,014
Net cash used in investing activities	-17,711	-6,014
CASH FLOWS FROM FINANCING ACTIVITIES
Principal payments on capital lease obligations and notes payable	-113,107	-69,592
Net cash used in financing activities	-113,107	-69,592
NET INCREASE IN CASH	668,496	286,729
CASH - Beginning of period	1,011,956	622,727
CASH - End of period	1,680,452	909,456
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	16,301	16,120
Income taxes	0	582
SUPPLEMENTAL DISCLOSURES OF NONCASH FINANCING ACTIVITIES
Property and equipment purchased by capital lease	0	290,665
Increase in asset retirement obligation	$2,550	$2,550

Business_Organization_and_Purp

Business Organization and Purpose	3 Months Ended
	Mar. 31, 2015
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”, 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	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2.	Summary of Significant Accounting Policies
	The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles for interim financial information and with instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for fair presentation of the results of operations for the periods presented have been included. The financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 31, 2014. Interim results are not necessarily indicative of results for the full year.
	The preparation of financial statements in conformity with U. S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Common_Stock_and_Stock_Options

Common Stock and Stock Options	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]		Note 3.	Common Stock and Stock Options
	Stock Based Compensation - Compensation cost for all stock-based awards is based on the grant date fair value and recognized over the required service (vesting) period. Non cash stock based compensation expense was $52,152 and $43,473 for the three months ended March 31, 2015 and 2014, respectively. Unrecognized non cash stock compensation expense was $471,522 as of March 31, 2015 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.
	The non-employee board members received compensation of 10,842 and 6,000 aggregate shares of common stock of the Company during the three months ended March 31, 2015 and 2014, respectively. The stock had an aggregate value of $11,779 and $6,840 for the three months ended March 31, 2015 and 2014, respectively, and was recorded as non-cash stock compensation expense in the financial statements.
	The cumulative status of options granted and outstanding at March 31, 2015 and December 31, 2014, as well as options which became exercisable in connection with the Stock Option Plans is summarized as follows:
	Employee Stock Options
					Weighted
					Average
			Stock Options		Exercise Price
	Outstanding at January 1, 2014			486,500	$	5.2
	Granted			172,357		0.84
	Expired			-55,000		2.78
	Outstanding at December 31, 2014			603,857	$	4.18
	Expired			-30,000		2.4
	Forfeited			-1,000		3.1
	Outstanding at March 31, 2015			572,857	$	4.27
	Options exercisable at December 31, 2014			285,700	$	5.26
	Options exercisable at March 31, 2015			291,150	$	5.66
	Non-Employee Director Stock Options
					Average
			Stock Options		Exercise Price
	Outstanding at January 1, 2014			220,000	$	4.26
	Expired			-120,000		5.15
	Outstanding at December 31, 2014			100,000	$	3.2
	Expired			-60,000		2.67
	Outstanding at March 31, 2015			40,000	$	4
	Shares exercisable at December 31, 2014			100,000	$	3.2
	Shares exercisable at March 31, 2015			40,000	$	4
	Exercise prices for options ranged from $0.84 to $6.00 at March 31, 2015. The weighted average option price for all options outstanding was $4.26 with a weighted average remaining contractual life of 5.1 years.

Preferred_Stock

Preferred Stock	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Preferred Stock [Text Block]	Note 4.	Preferred Stock
	Dividends on the Series B preferred stock accrue at 10% annually on the outstanding shares. Accrued dividends on the Series B preferred stock were $6,038 for the three months ended March 31, 2015 and 2014. The Company had accrued dividends on Series B preferred stock of $223,406 and $217,368 at March 31, 2015 and December 31, 2014, respectively. These amounts are included in Convertible preferred stock, Series B on the balance sheet at March 31, 2015 and December 31, 2014.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	Note 5.	Inventories
	Inventories consisted of the following:
			March 31,		December 31,
			2015		2014
			(unaudited)
	Raw materials		$	621,636	$	814,307
	Work-in-process			467,323		842,760
	Finished goods			179,553		212,968
	Inventory reserve			-203,426		-191,426
			$	1,065,086	$	1,678,609

Earnings_Per_Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]		Note 6.	Earnings Per Share
			Basic income per share is calculated as income applicable to common shareholders divided by the weighted average of common shares outstanding. Diluted earnings per share is calculated as diluted income available to common shareholders divided by the diluted weighted average number of common shares. 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 three months ended March 31, 2015 and 2014, all convertible preferred stock and common stock options listed in Note 3 that were out-of-the-money or anti-dilutive were excluded from diluted earnings per share. The following is provided to reconcile the earnings per share calculations:
			Three months ended March 31,
			2015		2014
	Income applicable to common shares		$	96,478	$	21,234
	Weighted average common shares outstanding – basic			3,940,261		3,855,898
	Effect of dilutions			30,416		-
	Weighted average shares outstanding – diluted			3,970,677		3,855,898

Notes_Payable

Notes Payable	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 7.	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 March 31, 2015 and December 31, 2014. As of March 31, 2015 there was an outstanding balance of $63,090 on this Note. The Company expects to maintain compliance with all covenants of this Note through at least March 31, 2016.
	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 March 31, 2015 there was an outstanding balance of $485,972 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 March 31, 2016.
	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 March 31, 2016. The loan is collateralized by the related project equipment. As of March 31, 2015 there was an outstanding balance of $223,190 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 March 31, 2016.
			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 March 31, 2015 the loan had a balance of $65,860. 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.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]		Note 8.	Income Taxes
	Income tax expense consisted of the following for the three months ended March 31:
			2015		2014
	Federal – deferred		$	-	$	-
	State and local			-		582
			$	-	$	582
	Deferred tax assets and liabilities result from temporary differences in the recognition of income and expense for tax and financial reporting purposes. A full valuation allowance has been recorded against the realizability of the net deferred tax assets at March 31, 2015 and December 31, 2014.  The Company has net operating loss carryforwards available for federal and state tax purposes of approximately $4,300,000 which expire in varying amounts through 2034.

Liquidity

Liquidity	3 Months Ended
	Mar. 31, 2015
Liquidity Disclosures [Abstract]
Liquidity Disclosures [Text Block]		Note 9.	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 March 31, 2016.  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.

Subsequent_Event

Subsequent Event	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]		Note 10.	Subsequent Event
	During April 2015, the Board of Directors voted to acquire the rights to a provisional patent owned by one of the directors for technology related to the application of Zinc based Transparent Conductive Oxide in Displays and the value thereof. The Board approved a motion to acquire the rights to the provisional patent and any subsequent patents for this technology for 30,000 shares of common stock of the Company.

Common_Stock_and_Stock_Options1

Common Stock and Stock Options (Tables)	3 Months Ended
	Mar. 31, 2015
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Employee Stock Options
				Weighted
				Average
		Stock Options		Exercise Price
	Outstanding at January 1, 2014		486,500	$	5.2
	Granted		172,357		0.84
	Expired		-55,000		2.78
	Outstanding at December 31, 2014		603,857	$	4.18
	Expired		-30,000		2.4
	Forfeited		-1,000		3.1
	Outstanding at March 31, 2015		572,857	$	4.27
	Options exercisable at December 31, 2014		285,700	$	5.26
	Options exercisable at March 31, 2015		291,150	$	5.66
Non Employee Director Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Nonvested Share Activity [Table Text Block]	Non-Employee Director Stock Options
				Average
		Stock Options		Exercise Price
	Outstanding at January 1, 2014		220,000	$	4.26
	Expired		-120,000		5.15
	Outstanding at December 31, 2014		100,000	$	3.2
	Expired		-60,000		2.67
	Outstanding at March 31, 2015		40,000	$	4
	Shares exercisable at December 31, 2014		100,000	$	3.2
	Shares exercisable at March 31, 2015		40,000	$	4

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consisted of the following:
		March 31,		December 31,
		2015		2014
		(unaudited)
	Raw materials	$	621,636	$	814,307
	Work-in-process		467,323		842,760
	Finished goods		179,553		212,968
	Inventory reserve		-203,426		-191,426
		$	1,065,086	$	1,678,609

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following is provided to reconcile the earnings per share calculations:
		Three months ended March 31,
		2015		2014
	Income applicable to common shares	$	96,478	$	21,234
	Weighted average common shares outstanding – basic		3,940,261		3,855,898
	Effect of dilutions		30,416		-
	Weighted average shares outstanding – diluted		3,970,677		3,855,898

Income_Taxes_Tables

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax expense consisted of the following for the three months ended March 31:
		2015		2014
	Federal – deferred	$	-	$	-
	State and local		-		582
		$	-	$	582

Common_Stock_and_Stock_Options2

Common Stock and Stock Options (Details) (Employee Stock Options [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options, Outstanding, Beginning Balance	603,857	486,500
Stock Options, Granted		172,357
Stock Options, Expired	-30,000	-55,000
Stock Options, Forfeited	-1,000
Stock Options, Outstanding, Ending Balance	572,857	603,857
Stock Options, Options exercisable	291,150	285,700
Weighted Average Exercise Price, Outstanding, Beginning Balance	$4.18	$5.20
Weighted Average Exercise Price, Granted		$0.84
Weighted Average Exercise Price, Expired	$2.40	$2.78
Weighted Average Exercise Price, Forfeited	$3.10
Weighted Average Exercise Price, Outstanding, Ending Balance	$4.27	$4.18
Weighted Average Exercise Price, Options exercisable	$5.66	$5.26

Common_Stock_and_Stock_Options3

Common Stock and Stock Options (Details 1) (Non Employee Director Stock Options [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Non Employee Director Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options, Outstanding, Beginning Balance	100,000	220,000
Stock Options, Expired	-60,000	-120,000
Stock Options, Outstanding, Ending Balance	40,000	100,000
Stock Options, Options exercisable	40,000	100,000
Weighted Average Exercise Price, Outstanding, Beginning Balance	$3.20	$4.26
Weighted Average Exercise Price, Expired	$2.67	$5.15
Weighted Average Exercise Price, Outstanding, Ending Balance	$4	$3.20
Weighted Average Exercise Price, Options exercisable	$4	$3.20

Common_Stock_and_Stock_Options4

Common Stock and Stock Options (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
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	5 years 1 month 6 days
Share-based Compensation, Total	$52,152	$43,473
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	471,522
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	$4.26
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, New Issues (in shares)	10,842	6,000
Stock Issued During Period, Value, New Issues	$11,779	$6,840

Preferred_Stock_Details_Textua

Preferred Stock (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Preferred Stock Dividends, Income Statement Impact	$6,038	$6,038
Series B Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred Stock Dividends, Income Statement Impact	6,038	6,038
Dividends	$223,406		$217,368

Inventories_Details

Inventories (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Raw materials	$621,636	$814,307
Work-in-process	467,323	842,760
Finished goods	179,553	212,968
Inventory reserve	-203,426	-191,426
Inventory, Net	$1,065,086	$1,678,609

Earnings_Per_Share_Details

Earnings Per Share (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income applicable to common shares	$96,478	$21,234
Weighted average common shares outstanding - basic	3,940,261	3,855,898
Effect of dilutions	30,416	0
Weighted average shares outstanding - diluted	3,970,677	3,855,898

Notes_Payable_Details_Textual

Notes Payable (Details Textual) (USD $)	0 Months Ended	1 Months Ended	6 Months Ended	12 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
	Aug. 08, 2013	Feb. 28, 2014	Jan. 31, 2014	Dec. 31, 2010	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2006	Dec. 31, 2014	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					63,090
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, Frequency of Payment and Payment Terms				84 months
Line of Credit Facility, Interest Rate During Period				3.00%
Line of Credit Facility, Amount Outstanding					485,972
Servicing Fee Annual Percent Fee				0.25%
Line of Credit Facility, Periodic Payment		10,500
Line of Credit Facility, Maximum Borrowing Capacity				744,250
Line Of Credit Facility Interest And Servicing Payments			1,656
Ohio Development Services Agency [Member] | Line of Credit [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					223,190
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]
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
Line of Credit Facility, Interest Rate During Period							3.00%
Line of Credit Facility, Amount Outstanding					65,860
Servicing Fee Annual Percent Fee							0.25%
Line of Credit Facility, Periodic Payment					6,100
Line Of Credit Facility Interest And Servicing Payments			400
Ohio Department Of Development [Member] | Line of Credit [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Final Periodic Payment					$42,200

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Federal - deferred	$0	$0
State and local	0	582
Income Tax Expense (Benefit)	$0	$582

Income_Taxes_Details_Textual

Income Taxes (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015
Income Tax Contingency [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$4,300,000
Operating Loss Carry forward Expiration Year	2034

Subsequent_Event_Details_Textu

Subsequent Event (Details Textual) (Patents [Member])	3 Months Ended
	Mar. 31, 2015
Patents [Member]
Stock Issued During Period, Shares, Other	30,000