All of the effects of subsequent events that provide additional evidence about conditions that existed at the balance sheet date, including the estimates inherent in the process of preparing the consolidated financial statements, are recognized in the consolidated financial statements. The Company does not recognize subsequent events that provide evidence about conditions that did not exist at the balance sheet date but arose after, but before the consolidated financial statements are issued. In some cases, unrecognized subsequent events are disclosed to keep the consolidated financial statements from being misleading.  The Company has evaluated subsequent events through August 13, 2026, the date of the release of the consolidated financial statements.  The Company entered into a revised employment agreement with Mr. Brown in June of 2026 which called for the creation of a stock incentive plan.  This plan has not yet been finalized.