v3.26.1
INCOME TAXES (Details - Income tax reconciliation) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Expected federal tax benefit $ 133,248 $ 174,426
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 21.00% 21.00%
Expected state tax benefit, net of federal effect $ 18,400 $ 24,100
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent 2.90% 2.90%
Increase in valuation allowance $ (151,648) $ (198,526)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent (23.90%) (23.90%)
Income tax provision $ (0) $ (0)
Effective Income Tax Rate Reconciliation, Percent 0.00% 0.00%