v3.26.1
ACCRUED EXPENSES
3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
ACCRUED EXPENSES

NOTE 4 — ACCRUED EXPENSES

 

Accrued expenses consist of the following amounts:

 

               
    March 31,
2026
    December 31,
2025
 
Accrued – other   $ 116,341     $ 87,581  
Accrued bonuses     466,571       488,000  
Accrued research and development     57,353       67,173  
Total   $ 640,265     $ 642,754  

 

Accrued bonuses include amounts earned by employees (including officers of the Company), which are expected to be paid in cash in the subsequent fiscal year. Certain amounts may be voluntarily deferred for cash management purposes.