v3.26.1
Income Taxes (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Income Tax Disclosure [Abstract]    
Schedule of Effective Income Tax Rate Reconciliation

For the three months ended March 31, 2026, the expected tax expense (benefit) based on the U. S. federal statutory rate is reconciled with the actual tax provision (benefit) as follows:

  

   For the Three Months Ended  
   March 31, 2026 
Expected tax at statutory rates        
Federal  $(163,000)   21%
State   76,000    (10)%
Permanent Differences   (2,000)   0%
Temporary difference for derivative gain   1,000    (0)%
Temporary difference for stock compensation   11,000    (1)%
Other   127,000    (16)%
Prior Year True-Ups   -    0%
Current Year Change in Valuation Allowance          
Federal   28,000    (4)%
State   (78,000)   10%
Income tax expense  $-    0%

For the years ended December 31, 2025 and 2024, the expected tax expense (benefit) based on the U. S. federal statutory rate is reconciled with the actual tax provision (benefit) as follows:

 

   For the Years Ended
December 31,		 
   2025   2024 
                 
Expected tax at statutory rates                
Federal  $105,000    21%  $(528,000)   21%
State   (49,000)   (10)%   246,000    (10)%
Permanent Differences   (53,000)   (20)%   (4,000)   0%
Temporary difference for derivative gain   (900,000)   (180)%   945,000    (38)%
Temporary difference for stock compensation   173,000    35%   147,000    (6)%
Other   99,000    19%   474,000    (18)%
Prior Year True-Ups   -    0%   -    0%
Current Year Change in Valuation Allowance                    
Federal   1,295,000    260%   (2,051,000)   82%
State   (670,000)   (125)%   771,000    (31)%
Income tax expense  $-    0%  $-    0%
Schedule of Deferred Tax Assets and Liabilities As of March 31, 2026 and December 31, 2025, significant components of the Company’s deferred tax assets are as follows:
   As of 
   March 31,
2026		   December 31,
2025		 
Deferred Tax Assets (Liabilities):        
Accrued payroll  $46,000   $141,000 
ASC842-ROU (Liability)   822,000    822,000 
Loss from derivatives   (57,000)   (57,000)
Stock based compensation   (470,000)   (460,000)
Depreciation   3,000    3,000 
Net operating loss   13,235,000    13,102,000 
Net deferred tax assets (liabilities)   13,579,000    13,551,000 
Valuation allowance   (13,579,000)   (13,551,000)
Net deferred tax assets (liabilities)  $-   $- 
 As of December 31, 2025 and 2024, significant components of the Company’s deferred tax assets are as follows:
   As of 
   December 31,
2025		   December 31,
2024		 
Deferred Tax Assets (Liabilities):        
Accrued payroll  $141,000   $141,000 
ASC842-ROU (Liability)   822,000    822,000 
Loss from derivatives   (57,000)   (869,000)
Stock based compensation   (460,000)   (304,000)
Depreciation   3,000    3,000 
Net operating loss   13,102,000    12,462,000 
Net deferred tax assets (liabilities)   13,551,000    12,255,000 
Valuation allowance   (13,551,000)   (12,255,000)
Net deferred tax assets (liabilities)  $-   $-