v3.26.1
PREPAID EXPENSES
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
PREPAID EXPENSES    
PREPAID EXPENSES

NOTE 4. PREPAID EXPENSES

 

Prepaid expenses consist of the following:

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Insurance

 

$87,988

 

 

$174,313

 

Deposit

 

 

15,736

 

 

 

15,736

 

Other

 

 

103,704

 

 

 

77,717

 

Prepaid expenses

 

$207,428

 

 

$267,766

 

 

On July 1, 2025, the Company entered into a financing agreement for payment of its annual insurance premiums for coverage from July 2025 through June 2026 totaling $341,306. The financing agreement required an initial down payment of $68,261 with the remaining amount of $273,045 financed for a nine-month period at an annual interest rate of 8.6% with monthly payments of $31,441 beginning August 2025.

 

On July 1, 2024, the Company entered into a financing agreement for payment of its annual insurance premiums for coverage from July 2024 through June 2025 totaling $330,083. The financing agreement required an initial down payment of $66,017 with the remaining amount of $264,066 financed for an eight-month period at an annual interest rate of 9.1% with monthly payments of $34,150 beginning in July 2024. The principal balance and any accrued interest related to the premium financing note payable was paid in full in March 2025.

NOTE 4. PREPAID EXPENSES

 

Prepaid expenses consist of the following:

 

 

 

December 31,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Insurance

 

$174,313

 

 

$165,041

 

Deposit

 

 

15,736

 

 

 

15,736

 

Other

 

 

77,717

 

 

 

11,860

 

Prepaid expenses

 

$267,766

 

 

$192,637

 

 

On July 1, 2025, the Company entered into a financing agreement for payment of its annual insurance premiums for coverage from July 2025 through June 2026 totaling $341,306. The financing agreement required an initial down payment of $68,261 with the remaining amount of $273,045 financed for a nine-month period at an annual interest rate of 8.6% with monthly payments of $31,441 beginning August 2025.

 

On July 1, 2024, the Company entered into a financing agreement for payment of its annual insurance premiums for coverage from July 2024 through June 2025 totaling $330,083. The financing agreement required an initial down payment of $66,017 with the remaining amount of $264,066 financed for an eight-month period at an annual interest rate of 9.1% with monthly payments of $34,150 beginning in July 2024. The principal balance and any accrued interest related to the premium financing note payable was paid in full in March 2025.