v3.26.1
Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) $ 491,221 $ (535,861)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation 1,795 12,775
Common stock issued for services 2,586
Stock-based compensation 44,439 54,067
Changes in operating assets and liabilities:    
Accounts receivable (551,649) (205,534)
Other current assets 141,516 157,985
Right-of-use asset 29,877 277,029
Accounts payable (51,926) 455,366
Accounts payable, related party 53,000
Deferred revenue 489,275 250,000
Accrued expenses 25,512 (105,630)
Operating lease liability (29,877) (277,029)
Net cash provided by operating activities 643,183 85,754
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property and equipment
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from sale of common stock and exercise of warrants 14,800
Repayments on notes payable (134,169) (190,035)
Net cash used in financing activities (134,169) (175,235)
NET CHANGE IN CASH AND CASH EQUIVALENTS 509,014 (89,481)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,614,733 2,395,405
CASH AND CASH EQUIVALENTS AT END OF PERIOD 2,123,747 2,305,924
SUPPLEMENTAL INFORMATION:    
Interest paid 4,679 7,087
Income taxes paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Conversion of Class B common stock to Class A common stock 2,500 2,333
Recognition of right-of-use asset and lease liability 80,120
Prepaid asset financed with note payable $ 89,477 $ 123,866