Other Current Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Other Current Liabilities [Abstract]

OTHER CURRENT LIABILITIES

NOTE 7 — OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following as of March 31, 2025 and December 31, 2024:

		March 31, 2025			December 31, 2024
Payroll and payroll tax payable		$	8,291		$	4,659
Federal income tax payable			228,376			204,762
State income tax payable			116,886			105,976
Credit card payable			10,130			10,726
Accrued professional fees			440,941			502,942
Customer deposits			33,600			—
Tenant-contributed emergency reserve			1,000			1,000
Total other current liabilities		$	839,224		$	830,065

As of March 31, 2025, accrued professional fees totaled $440,941, consisting of $400,000 in legal fees and $40,941 in other miscellaneous fees. As of December 31, 2024, accrued professional fees totaled $502,942, consisting of $450,000 in legal fees, $12,000 in audit fees, and $40,942 in other miscellaneous fees.

As of March 31, 2025, customer deposits totaled $33,600, representing advance payments received from customers for home renovation projects managed by the Company.

NOTE 7 — OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following as of December 31, 2024 and 2023:

		December 31, 2024			December 31, 2023
Payroll and payroll tax payable		$	4,659		$	2,873
Federal income tax payable			204,762			—
State income tax payable			105,976			5,505
Credit card payable			10,726			1,112
Accrued professional fees			502,942			—
Tenant-contributed emergency reserve			1,000			—
Total other current liabilities		$	830,065		$	9,490

As of December 31, 2024, accrued professional fees consisted of legal fees of $450,000, audit fees of $12,000, and miscellaneous fees of $40,942.