ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses approximately consists of the following at:

SCHEDULE OF ACCRUED EXPENSES

		March 31,				December 31,
		2026				2025
Accrued refunds		$	32,000			$	32,000
Accrued interest			158,000				390,000
Accrued Series A Preferred Stock dividends			14,000				205,000
Legal and professional			152,000				198,000
Other accrued expenses			245,000				180,000
Total		$	601,000			$	1,005,000