SCI Engineered Materials (SCIA) 10-Q 2 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 02, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Entity Registrant Name	SCI Engineered Materials, Inc.
Entity Central Index Key	830,616
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SCIA
Entity Common Stock, Shares Outstanding		4,164,329

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current Assets
Cash	$ 1,056,491	$ 730,352
Accounts receivable, less allowance for doubtful accounts of $15,000	233,949	271,832
Inventories	869,265	376,561
Prepaid expenses	70,587	59,203
Total current assets	2,230,292	1,437,948
Property and Equipment, at cost
Machinery and equipment	7,821,092	7,645,043
Furniture and fixtures	131,705	130,027
Leasehold improvements	329,904	329,904
Construction in progress	0	51,775
Property, Plant and Equipment, Gross	8,282,701	8,156,749
Less accumulated depreciation	(6,308,844)	(6,019,844)
Property, Plant and Equipment, Net	1,973,857	2,136,905
Other Assets
Other Assets	49,672	50,620
TOTAL ASSETS	4,253,821	3,625,473
Current Liabilities
Capital lease obligations, current portion	132,657	121,383
Notes payable, current portion	182,829	172,408
Accounts payable	177,396	151,757
Customer deposits	868,193	249,977
Accrued compensation	49,611	89,826
Accrued expenses and other	122,606	120,943
Total current liabilities	1,533,292	906,294
Capital lease obligations, net of current portion	213,938	225,944
Notes payable, net of current portion	81,889	221,105
Total liabilities	1,829,119	1,353,343
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	508,400	490,286
Common stock, no par value, authorized 15,000,000 shares; 4,157,413 and 4,090,804 shares issued and outstanding, respectively	10,108,807	10,049,823
Additional paid-in capital	2,265,490	2,193,536
Accumulated deficit	(10,457,995)	(10,461,515)
Total shareholders' equity	2,424,702	2,272,130
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 4,253,821	$ 3,625,473

BALANCE SHEETS _Parenthetical_

BALANCE SHEETS [Parenthetical] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Allowance for doubtful accounts (in dollars)	$ 15,000	$ 15,000
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	4,157,413	4,090,804
Common stock, shares outstanding	4,157,413	4,090,804
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	2:1	2:1
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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue	$ 1,978,014	$ 1,664,979	$ 5,261,428	$ 4,246,275
Cost of revenue	1,607,095	1,294,516	4,090,677	3,329,343
Gross profit	370,919	370,463	1,170,751	916,932
General and administrative expense	244,062	254,108	754,612	817,548
Research and development expense	90,927	87,246	252,714	241,739
Marketing and sales expense	51,421	95,010	126,891	308,852
(Loss) income from operations	(15,491)	(65,901)	36,534	(451,207)
Interest	9,862	11,511	32,066	34,352
(Loss) income before provision for income taxes	(25,353)	(77,412)	4,468	(485,559)
Income tax	0	0	948	43
Net (loss) income	(25,353)	(77,412)	3,520	(485,602)
Dividends on preferred stock	6,038	6,038	18,114	18,114
LOSS APPLICABLE TO COMMON SHARES	$ (31,391)	$ (83,450)	$ (14,594)	$ (503,716)
Loss per common share
Basic (in dollars per share)	$ (0.01)	$ (0.02)	$ 0	$ (0.12)
Diluted (in dollars per share)	$ (0.01)	$ (0.02)	$ 0	$ (0.12)
Weighted average shares outstanding
Basic (in shares)	4,149,537	4,061,374	4,126,478	4,042,199
Diluted (in shares)	4,149,537	4,061,374	4,126,478	4,042,199

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 3,520	$ (485,602)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and accretion	344,089	333,325
Amortization	7,079	7,079
Stock based compensation	149,052	158,075
Net gain on disposal of equipment	0	(750)
Inventory reserve	(6,000)	6,070
Allowance for doubtful accounts	0	(11,318)
Changes in operating assets and liabilities:
Accounts receivable	37,883	(105,492)
Inventories	(486,704)	(101,228)
Prepaid expenses	(11,384)	2,098
Other assets	948	801
Accounts payable	25,639	81,383
Accrued expenses and customer deposits	578,750	244,122
Net cash provided by operating activities	642,872	128,563
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on sale of equipment	0	750
Purchases of property and equipment	(76,577)	(80,553)
Net cash used in investing activities	(76,577)	(79,803)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from exercise of common stock options	0	4,200
Principal payments on capital lease obligations and notes payable	(240,156)	(269,292)
Net cash used in financing activities	(240,156)	(265,092)
NET INCREASE (DECREASE) IN CASH	326,139	(216,332)
CASH - Beginning of period	730,352	997,170
CASH - End of period	1,056,491	780,838
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	32,427	34,805
Income taxes	948	43
SUPPLEMENTAL DISCLOSURES OF NONCASH FINANCING ACTIVITIES
Property and equipment purchased by capital lease	103,550	145,077
Increase in asset retirement obligation	$ 914	$ 0

Business Organization and Purpo

Business Organization and Purpose	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. Business Organization and Pur pose 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 are generated from customers with multi-national operations. Through collaboration with end users and Original Equipment Manufacturers the Company develops innovative customized solutions enabling commercial success.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2. Summary of Significant Accounting Policies Basis of Presentation - 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, 2016. Interim results are not necessarily indicative of results for the full year. Use of Estimates - 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Note 3. Recent Accounting Pronouncements Stock Compensation - In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, which simplified certain aspects of the accounting for share-based payment transactions, including income taxes, classification of awards and classification of the statement of cash flows. ASU 2016-09 will be effective for the Company beginning in its first quarter of 2018. The Company is currently evaluating the impact of adopting ASU 2016-09 on its financial statements. Leases - In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its first quarter of 2020, and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting ASU 2016-02 on its consolidated financial statements. Revenue Recognition - In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in GAAP when it becomes effective. The new standard is effective for the Company on January 1, 2018. Adoption of the ASU is not expected to have a significant impact on the Company’s consolidated financial statements and related disclosures. The Company’s primary sources of revenue are from product sales recognized based on shipping terms upon shipment to customers. The standard permits the use of either the full retrospective or modified retrospective transition method. The Company is currently planning to use the modified retrospective transition method which requires application of ASU 2014-09 to uncompleted contracts at the date of adoption. Periods prior to the date of adoption are not retrospectively revised, but a cumulative effect of adoption will be recognized for the impact of the ASU on uncompleted contracts at the date of adoption.

Common Stock and Stock Options

Common Stock and Stock Options	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 4. Common Stock and Stock Options Stock Based Compensation - Compensation cost for all stock awards is based on the grant date fair value and recognized over the required service (vesting) period. Non cash stock based compensation expense was $ 51,521 52,972 149,052 158,075 50,098 The non-employee Board members received compensation of 66,609 47,536 58,984 36,957 During 2016, proceeds of $ 4,200 5,000 Employee Stock Options Weighted Average Stock Options Exercise Price Outstanding at January 1, 2016 572,857 $ 4.27 Expired (31,000) 3.25 Exercised (5,000) 0.84 Forfeited (139,186) 4.29 Outstanding at December 31, 2016 397,671 $ 4.39 Outstanding at September 30, 2017 397,671 $ 4.39 Options exercisable at December 31, 2016 267,668 $ 5.07 Options exercisable at September 30, 2017 294,818 $ 5.16 There were no non-employee director stock options granted or outstanding during 2016 and 2017. Exercise prices for options ranged from $ 0.84 6.00 4.39 3.0

Preferred Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Preferred Stock [Text Block]	Note 5. Preferred Stock Dividends on the Series B preferred stock accrue at 10 6,038 18,114 259,634 241,520

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	Note 6. Inventories Inventories consisted of the following: September 30, December 31, 2017 2016 (unaudited) Raw materials $ 612,604 $ 110,752 Work-in-process 224,210 249,057 Finished goods 94,091 84,392 Inventory reserve (61,640) (67,640) $ 869,265 $ 376,561 The inventory increase was due to orders received during 2017 that are expected to ship during the fourth quarter of 2017 and the first quarter of 2018. Much of the increase was at the request of customers and prepayment was received to cover the cost of the inventory. A corresponding increase in customer deposits appears on the balance sheet at September 30, 2017.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 7. 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 applicable 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 and nine months ended September 30, 2017 and 2016, 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. Three months ended Sept. 30, Nine months ended Sept. 30, 2017 2016 2017 2016 Loss applicable to common shares $ (31,391) $ (83,450) $ (14,594) $ (503,716) Weighted average common shares outstanding - basic 4,149,537 4,061,374 4,126,478 4,042,199 Effect of dilution - - - - Weighted average shares outstanding - diluted 4,149,537 4,061,374 4,126,478 4,042,199

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 8. Notes Payable During 2010, the Company applied and was approved for a 166 Direct Loan to borrow up to $ 744,250 3 0.25 10,400 71,900 201,697 1,278 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 $ 1.4 368,906 17,300 3 50,400 66,168 1,869 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 was in compliance with all covenants of these loans at September 30, 2017. It is possible that the Company may not be in compliance with all covenants in future periods. In the past the lenders have granted the Company a waiver or amendment when relief was sought. If necessary the Company will seek a waiver or amendment.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 9. Income Taxes Three months ended Nine months ended September 30, September 30, 2017 2016 2017 2016 Federal - deferred $ - $ - $ - $ - State and local - - 948 43 $ - $ - $ 948 $ 43 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 realization of the net deferred tax assets at September 30, 2017 and December 31, 2016. The Company has net operating loss carryforwards available for federal and state tax purposes of approximately $ 5,200,000 2036

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2017
Liquidity Disclosures [Abstract]
Liquidity Disclosures [Text Block]	Note 10. 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 November 2, 2018. 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 Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 11. Subsequent Events During October 2017 the Company placed a purchase order for new capital equipment in the amount of $ 105,325 16,224

Common Stock and Stock Options

Common Stock and Stock Options (Tables)	9 Months Ended
	Sep. 30, 2017
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 of options granted and outstanding at September 30, 2017, and December 31, 2016, as well as options which became exercisable in connection with the Company’s stock option plans is summarized as follows: Employee Stock Options Weighted Average Stock Options Exercise Price Outstanding at January 1, 2016 572,857 $ 4.27 Expired (31,000) 3.25 Exercised (5,000) 0.84 Forfeited (139,186) 4.29 Outstanding at December 31, 2016 397,671 $ 4.39 Outstanding at September 30, 2017 397,671 $ 4.39 Options exercisable at December 31, 2016 267,668 $ 5.07 Options exercisable at September 30, 2017 294,818 $ 5.16

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consisted of the following: September 30, December 31, 2017 2016 (unaudited) Raw materials $ 612,604 $ 110,752 Work-in-process 224,210 249,057 Finished goods 94,091 84,392 Inventory reserve (61,640) (67,640) $ 869,265 $ 376,561

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
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 Sept. 30, Nine months ended Sept. 30, 2017 2016 2017 2016 Loss applicable to common shares $ (31,391) $ (83,450) $ (14,594) $ (503,716) Weighted average common shares outstanding - basic 4,149,537 4,061,374 4,126,478 4,042,199 Effect of dilution - - - - Weighted average shares outstanding - diluted 4,149,537 4,061,374 4,126,478 4,042,199

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Following is the income tax expense for the three and nine months ended September 30: Three months ended Nine months ended September 30, September 30, 2017 2016 2017 2016 Federal - deferred $ - $ - $ - $ - State and local - - 948 43 $ - $ - $ 948 $ 43

Common Stock and Stock Option21

Common Stock and Stock Options (Details) - Employee Stock Options [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options, Outstanding, Beginning Balance	397,671	572,857	572,857
Stock Options, Expired			(31,000)
Stock Options, Exercised		(5,000)	(5,000)
Stock Options, Forfeited			(139,186)
Stock Options, Outstanding, Ending Balance	397,671		397,671
Stock Options, Options exercisable	294,818		267,668
Weighted Average Exercise Price, Outstanding, Beginning Balance	$ 4.39	$ 4.27	$ 4.27
Weighted Average Exercise Price, Expired			3.25
Weighted Average Exercise Price, Exercised			0.84
Weighted Average Exercise Price, Forfeited			4.29
Weighted Average Exercise Price, Outstanding, Ending Balance	4.39		4.39
Weighted Average Exercise Price, Options exercisable	$ 5.16		$ 5.07

Common Stock and Stock Option22

Common Stock and Stock Options (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
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			3 years
Share-based Compensation, Total	$ 51,521	$ 52,972	$ 149,052	$ 158,075
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 50,098		$ 50,098
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	$ 4.39		$ 4.39
Proceeds from Stock Options Exercised			$ 0	$ 4,200
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, New Issues (in shares)			66,609	47,536
Stock Issued During Period, Value, New Issues			$ 58,984	$ 36,957
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from Stock Options Exercised				$ 4,200
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				5,000	5,000

Preferred Stock (Details Textua

Preferred Stock (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Preferred Stock Dividends, Income Statement Impact	$ 6,038	$ 6,038	$ 18,114	$ 18,114
Series B Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage			10.00%
Accrued Dividends			$ 259,634		$ 241,520

Inventories (Details)

Inventories (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Inventory [Line Items]
Raw materials	$ 612,604	$ 110,752
Work-in-process	224,210	249,057
Finished goods	94,091	84,392
Inventory reserve	(61,640)	(67,640)
Inventory, Net	$ 869,265	$ 376,561

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Loss applicable to common shares	$ (31,391)	$ (83,450)	$ (14,594)	$ (503,716)
Weighted average common shares outstanding - basic	4,149,537	4,061,374	4,126,478	4,042,199
Effect of dilution	0	0	0	0
Weighted average shares outstanding - diluted	4,149,537	4,061,374	4,126,478	4,042,199

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2017	Mar. 20, 2012	Dec. 31, 2010
Ohio Development Services Agency [Member]
Debt Conversion [Line Items]
Line of Credit Facility, Interest Rate During Period	3.00%
Line of Credit Facility, Amount Outstanding	$ 201,697
Servicing Fee Annual Percent Fee	0.25%
Line of Credit Facility, Periodic Payment	$ 10,400
Line of Credit Facility, Maximum Borrowing Capacity			$ 744,250
Debt Issuances Cost	1,278
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		$ 368,906	$ 1,400,000
Line of Credit Facility, Interest Rate During Period	3.00%
Line of Credit Facility, Amount Outstanding	$ 66,168
Line of Credit Facility, Periodic Payment	17,300
Debt Issuances Cost	1,869
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, Frequency of Payment and Payment Terms	84 months

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Contingency [Line Items]
Federal - deferred	$ 0	$ 0	$ 0	$ 0
State and local	0	0	948	43
Income Tax Expense (Benefit)	$ 0	$ 0	$ 948	$ 43

Income Taxes (Details Textual)

Income Taxes (Details Textual)	9 Months Ended
	Sep. 30, 2017USD ($)
Income Tax Contingency [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 5,200,000
Operating Loss Carry forward Expiration Year	2,036

Subsequent Event (Details Textu

Subsequent Event (Details Textual) - Subsequent Event [Member]	1 Months Ended
	Oct. 31, 2017USD ($)shares
Subsequent Event [Line Items]
Capital Leases, Balance Sheet, Assets by Major Class, Net | $	$ 105,325
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	16,224