v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES (Details - Income tax reconciliation)
Income tax rate reconciliation            
   2025  Rate  2024  Rate
Expected federal tax benefit  $124,705    21.0%   $133,248    21.0% 
Expected state tax benefit, net of federal effect   17,221    2.9%    18,400    2.9% 
Increase in valuation allowance   (141,926)   (23.9%)   (151,648)   (23.9%)
Income tax provision  $    0.0%   $    0.0% 
Schedule of deferred tax assets
Schedule of deferred tax assets      
   2025  2024
Net operating loss carryforwards  $890,000   $860,000 
Less: Valuation allowance   (890,000)   (860,000)
Net deferred tax assets  $   $