INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

Schedule of deferred tax assets
		DECEMBER 31,
		2024				2023

Deferred tax assets:
Net operating loss carryforward		$	1,684,352			$	1,598,368
Share-based compensation			501,224				579,388
Charitable contributions			1,079				1,079
Total deferred tax assets		$	2,186,655			$	2,178,835
Less: valuation allowance			(2,129,392	)			(2,132,583	)
Total deferred tax assets, net		$	57,263			$	46,252

Deferred tax liabilities:
Depreciation		$	1,351			$	1,351
Accrued compensation			55,912				44,901
Total deferred tax liabilities		$	57,263			$	46,252

Net deferred tax asset or liability		$	-			$	-

Schedule of deferred tax asset valuation allowance

Schedule of deferred tax asset valuation allowance
		DECEMBER 31,
		2024				2023
Deferred tax asset valuation allowance:
Beginning balance		$	(2,132,583	)		$	(670,986	)
Increase			3,191				(1,461,597	)
Ending balance		$	(2,129,392	)		$	(2,132,583	)

Schedule of provision for income tax (benefit) effective rates

Schedule of provision for income tax (benefit) effective rates
		DECEMBER 31,
		2024				2023

Tax at U.S. federal statutory rate			21.00	%			21.00	%
State, net of federal benefit			5.73	%			5.89	%
Non-Deductible Expenses			-0.94	%			-0.40	%
Change in valuation allowance			-25.79	%			-26.49	%
			0.00	%			0.00	%