v3.26.1
INCOME TAXES - (Details) - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
INCOME TAXES    
Net Operating Loss Carryforward, beginning $ 3,062,416 $ 3,549,884
Taxable Income, January 1 to June 30 507,146 241,435
Net Operating Loss Carryforward, ending 2,555,270 3,308,449
Gross Federal Deferred Tax Asset, January 1, beginning 643,108 745,476
Federal Tax Expense as of June 30 (21% Tax Rate) (106,501) (50,701)
Gross Federal Deferred Tax Asset 536,607 694,775
State of New Jersey Deferred Tax Asset, beginning 275,033 318,681
State of New Jersey Tax Expense as of June 30 (9% Tax Rate) (45,643) (21,729)
State of New Jersey Deferred Tax Asset, ending 229,390 296,952
Total Deferred Tax Asset 765,997 991,727
Valuation Allowance   (991,727)
Total Deferred Tax Asset, Net Allowance 765,997  
Total Tax Expense 152,144 72,430
Tax Shield Applied:     
Federal Tax as of June 30 (21% Tax Rate) (106,501) (50,701)
State of New Jersey Tax as of June 30 (9% Tax Rate; limited to 80% NOL utilization) (36,514) (17,384)
Total Tax Shield Applied (143,015) (68,085)
Income Tax Expense $ 9,129 $ 4,345