Other Current Liabilities

6 Months Ended

Jun. 30, 2026

Other Current Liabilities [Abstract]

OTHER CURRENT LIABILITIES

NOTE 9 — OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following as of June 30, 2026 and December 31, 2025:

		June 30, 2026				December 31, 2025
Payroll and payroll tax payable		$	4,048			$	6,157
Federal income tax payable			202,883				229,483
State income tax payable			44,825				70,655
Credit card payable			18,959				11,030
Accrued expenses			31,130				50,614
Customer deposits			80,500				—
Tenant-contributed emergency reserve			2,500				2,500
Customer refund payable			49,500				—
Other payable			—				1,500,085
Total other current liabilities		$	434,345			$	1,870,524

In December 2025, the Company received $1,500,085 from the same third party described in Note 5 — Loan Receivable in connection with a proposed joint real estate investment. The funds were intended to be used toward the acquisition of a property for investment purposes. The transaction was cancelled on December 31, 2025, and the amount was recorded in other current liabilities as of December 31, 2025. The amount was repaid in full in January 2026, and no related payable remained outstanding as of June 30, 2026.