v3.25.2
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
 3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Operating Activities    
Net loss $ (1,287,502) $ (386,733)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 112,990 142,736
Amortization of employee loan receivable 31,250 31,250
Employee loan interest receivable (34,450) 0
Lease expense 96 0
Change in fair value of investment in equity securities 182,151 0
Amortization of debt discount 5,649 0
Share based compensation 311,206 0
Note payable, related party, extension fees added to principal 194,773 0
Changes in operating assets and liabilities:    
Accounts receivable (52,511) 37,267
Accounts receivable, related party 0 (159,431)
Prepaid expenses and other assets (4,118) (42,763)
Accounts payable 45,823 (127,800)
Accrued expenses and other liabilities 461,123 36,259
Accrued expenses and advances, related party (93,514) (46,742)
Deferred revenue (133,103) 0
Customer contracts (62,328) 0
Net used in operating activities (322,465) (515,957)
Investing Activities    
Purchase of property and equipment 0 (5,539)
Loan receivable 0 (125,428)
Net cash used in investing activities 0 (130,967)
Financing Activities    
Proceeds from issuance of notes payable 0 1,500,000
Repayment of notes payable (2,438) 0
Repayment of notes payable, related party (75,000) (414,000)
Proceeds from line of credit 47,581 90,000
Repayment of line of credit (3,779) (90,158)
Proceeds from issuance of convertible notes payable 385,000 0
Repayment of convertible notes payable (7,200) 0
Net cash provided by financing activities 344,164 1,085,842
Net change in cash 21,699 438,918
Cash - beginning of year 339,199 1,015
Cash - end of period 360,898 439,933
Supplemental cash flow disclosures    
Interest paid 3,977 0
Income taxes paid 0 0
Supplemental disclosure of non-cash investing and financing activities    
Conversion of notes payable and accrued interest $ 145,848 $ 0