v3.26.1
INCOME TAXES (Details - Income tax reconciliation) - USD ($)
 3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Income Tax Disclosure [Abstract]    
Loss before income taxes $ (170,479) $ (173,068)
Expected federal tax benefit at 21% $ 35,801 $ 36,344
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 21.00% 21.00%
State tax benefit, net of federal effect $ 13,197 $ 13,397
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent 7.74% 7.74%
Increase in valuation allowance $ (48,998) $ (49,741)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent (28.74%) (28.74%)
Income tax provision $ (0) $ (0)
Effective Income Tax Rate Reconciliation, Percent 0.00% 0.00%