v3.26.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets and liabilities
Schedule of deferred tax assets and liabilities                                    December 31, 2025   December 31, 2024 
Deferred Tax Assets          
Lease liability  $39,000   $9,000 
Amortization of debt discount   62,000    62,000 
Stock based compensation   1,051,000    - 
Other   161,000    22,000 
Net operating loss carryforwards   12,434,000    11,727,000 
Total deferred tax assets   13,747,000    11,820,000 
           
Deferred Tax Liabilities          
Right-of-use asset   (38,000)   (9,000)
Property and equipment - net   (8,000)   (7,000)
Total deferred tax liabilities   (46,000)   (16,000)
           
Less: valuation allowance   13,701,000    11,804,000 
Deferred tax assets - net  $-   $- 
Schedule of income tax benefit and related valuation allowance
Schedule of income tax benefit and related valuation allowance  December 31, 2025   December 31, 2024 
Current Provision          
  Federal  $-   $- 
  State   -    - 
    Total current provision   -    - 
Deferred Provision          
  Federal   (1,580,000)   (308,000)
  State   (317,000)   - 
Valuation allowance   1,897,000    308,000 
Total deferred benefit   -    - 
Income tax benefit  $-   $- 
Schedule of provision for income taxes

 

   December 31, 2025       December 31, 2024     
Federal income tax benefit - 21%  $(2,227,000)   21.00%  $(500,000)   21.02%
State income tax - net of federal (1)   -    0.00%   -    0.00%
Expiration of net operating loss carryforwards   776,000    -7.32%   192,000    -8.07%
Subtotal   (1,451,000)   13.68%   (308,000)   12.95%
Change in valuation allowance   1,451,000    -13.68%   308,000    -12.95%
Income tax benefit  $-    0.00%  $-    0.00%

 

(1) State taxes in New York made up the majority of the effect of the state income tax category.
Schedule of Federal and State net operating loss carry forwards
    December 31, 2025   December 31, 2024 
Federal   $50,039,000   $48,764,000 
State    28,960,000    28,954,000 
Total   $78,999,000   $77,718,000