NOTE 4 - PREPAID EXPENSES

Prepaid expenses consist of the following at:

Prepaid stock-based compensation consisted of stock issuances for consulting agreements that are being amortized over the life (six or twelve months) of the agreements. The prepaid stock-based compensation is comprised of the following at March 31, 2026 and December 31, 2025:

During the three months ended March 31, 2026 and 2025, the Company also issued 400,000 and 400,000 shares of common stock, respectively, pursuant to consulting agreements with related parties that vest immediately or periodically throughout the year. These shares were valued at the market price on the day of issuance for a total value of $119,701 and $95,300 for the three months ended March 31, 2026 and 2025, respectively. During the three months ended March 31, 2026 and 2025, the Company reported $943,476 and $486,988 in stock-based compensation as consulting expense.