v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of effective income tax reconciliation
               
    2025     2024  
Income tax benefit at statutory rate   $ 2,983,800     $ 2,455,499  
Change in valuation allowance   $ (2,983,800 )   $ (2,455,499 )
Schedule of income tax provision
                               
    2025     2024  
Excepted federal statutory income tax provision/rate   $ (2,521,826 )     (21.0% )   $ (2,284,257 )     (21.0% )
State income taxes, net of federal benefit     (367,582 )     (3.1% )     (58,863 )     (0.5% )
Other     (94,392     (0.8%     (112,379)       (1.0%)  
                                 
Income tax benefit at statutory rate     (2,983,800 )     (24.9% )     (2,455,499 )     (22.6% )
Change in valuation allowance     2,983,800       22.6%       2,455,499       22.6%  
    $       %     $       %  
Schedule of net operating loss carryforwards
               
    2025     2024  
Deferred tax assets                
Net operating loss carryforwards   $ 28,184,213     $ 24,971,010  
Section 174 R&D     1,084,044       1,275,054  
PPE and intangible assets     974,646       915,327  
State taxes     (1,667,634 )     (1,569,922 )
Subtotal     28,575,269       25,591,469  
Valuation Allowance     (28,575,269 )     (25,591,469 )
Net deferred tax assets (liabilities)   $     $