v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Reconciliation of income tax rate
Reconciliation of income tax rate  2025   2024 
US Federal statutory rate  $302,665    21.00%   $160,577    21.00% 
Effects of:                    
State and local taxes, net of federal benefits   69,901    4.85%    33,722    4.85% 
Other permanent items   (9,656)   (0.67%)   3,364    0.44% 
Change in valuation allowance   (362,910)   25.18%    (197,663)   26.29% 
Tax expense at actual rate  $    0.00%   $    0.00% 
Schedule of deferred tax assets and liabilities
       
    December 31,
2025
  December 31,
2024
Deferred tax assets:                
Net operating loss carry forward   $ 3,270,366     $ 2,897,800  
Total gross deferred tax assets     3,270,366       2,897,800  
Less: valuation allowance     (3,270,366 )     (2,897,800 )
Net deferred tax assets   $     $