v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Reconciliation of income taxes
Reconciliation of income taxes  2025   2024 
U.S. federal statutory rate  $(615,571)   21.0%   $(3,893,725)   21.0% 
Effects of:                    
State and local taxes, net of federal benefit       %        % 
Prior year true-ups       %        % 
Other       %        % 
Change in valuation allowance       %        % 
Change in entity status       %        % 
Change in tax rates       %        % 
Effective rate  $    %   $    %