Annual report [Section 13 and 15(d), not S-K Item 405]

INCOME TAXES (Tables)

v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of difference between income taxes at effective statutory rate and provision for income taxes
                               
             
    Years Ended December 31,  
Rate Reconciliation   2025     2024  
    Amount     Percent     Amount     Percent  
Income tax expense (benefit) at U.S. Statutory rate at 21%    $ (2,065,356 )     21.00 %   $  (2,260,536 )     21.00 %
1. State and Local Income Taxes     (70,402 )     0.72 %     (387,520 )     3.60 %
2. Foreign Tax Effects     —       0.00 %     —       0.00 %
3. Change in Tax Laws and Rates     —       0.00 %     —       0.00 %
4. Effects of Cross-Border Tax Laws     —       0.00 %     —       0.00 %
5. Federal Tax Credits     —       0.00 %     —       0.00 %
6. Domestic Change in VA     2,443,828       -24.845 %     2,483,901       -23.08 %
7. Nontaxable or Nondeductible Items                                
Stock Based Compensation   $  826,170       -8.40 %   $ 67,398       -0.63 %
Other Permanent Differences     54,810       -0.56 %     96,757       -0.90 %
Total Nontaxable/Nondeductible Items   $ 880,980       -8.96 %   $  164,155       -1.52 %
8. Changes in Unrecognized Tax Benefits     —       0 %     —       0.00 %
9. Other Items                                
True-Up of Deferred Taxes     (1,189,050 )     12.09 %     —       0.00 %
Other Items (Note: should not be material)     —       —        —       0.00 %
Total Provision for income tax     —       -0.00 %     —     0.00 %
Schedule of deferred tax assets
           
    Years Ended December 31,  
Current Tax Expense (Benefit)   2025     2024  
Federal   —     —  
State     —       —  
Current Tax Expense (Benefit)     —       —  

 

                 
       Years Ended December 31,  
Deferred Tax Expense (Benefit)     2025       2024  
Federal     —       —  
State     —       —  
Deferred Tax Expense (Benefit)     —       —  
                 
Total Income Tax Expense (Benefit)     —       —  
                 
Pre-Tax Book Income   $  (9,835,031 )   $  (10,764,457 )
Schedule of net deferred tax assets
             
    Years Ended  
    2025     2024  
Deferred Tax Assets:                
Bad Debt Reserve   $  41,410     $  —  
Accruals     41,981       —  
Leases     158,032       —  
Net Operating Loss Carryforwards     17,605,705       15,313,305  
Total Deferred Tax Assets   $  17,847,128     $  15,313,305  
Less: Valuation Allowance     (17,514,268 )     (14,717,913 )
Deferred Tax Assets Net   $  332,860     $  595,393  
                 
Deferred Tax Liabilities:                
Intangibles Assets   $  (24,672 )   $  (537,018 )
Bad Debt Reserve             (58,375 )
Property and equipment     (128,883 )     —  
Other     (179,305 )        
Total Deferred Tax Liabilities   $  (332,860 )   $  (595,393 )
                 
Net Deferred Tax Asset (Liabilities)   $  —     $  —