v3.26.1
Related Party Transactions
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related Party Transactions

 

4. Related Party Transactions

 

Due to Related Parties

 

Amounts owed to related parties are as follows:

        
  

June 30,

2026

  

December 31,

2025

 
Spark Capital  $512,200   $238,200 
Don Smith   39,000    39,000 
   $551,200   $277,200 

 

During the six months ended June 30, 2026, the Company received $274,000 in additional advances from Spark Capital Investments LLC (“Spark Capital”), a related party and stockholder of the Company, under an existing promissory note arrangement. The amounts due to related parties are unsecured, non-interest bearing or accrue interest at de minimis rates, and are due on demand. Any imputed interest is not material.

 

Accrued Expenses — Related Party

 

Accrued expenses to related parties at June 30, 2026, totaled $180,000, compared with $185,000 at December 31, 2025. The accrual primarily represents unpaid consulting fees due to Spark Capital under a consulting services arrangement entered into in 2025. The change during the period reflects partial payment of consulting amounts previously accrued.