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

Note 5 — Related Party Transactions

 

CEO Compensation

 

Alan Campbell serves as the Company’s Chief Executive Officer pursuant to an employment agreement entered into in August 2025. The agreement provides for an annual salary of $350,000 and an initial equity grant of 780,264 shares of common stock that vest over three years. The agreement also contains an anti-dilution provision (see Note 9 — Derivative Liability).

 

Office Space

 

The Company’s premises at 407 Lincoln Road, Suite 9F, Miami Beach, FL 33139 are provided by The Farkas Group, Inc., a related party, at no cost to the Company.

 

Accounts Payable — Related Party

 

Accounts payable — related party was $926,659 as of June 30, 2026 and December 31, 2025. During the six months ended June 30, 2026 there were no changes.

 

Related Party Notes and Advances

 

The following table summarizes related party notes and advances outstanding as of June 30, 2026:

 

Loan Source  Principal   Accrued Interest   Balance Sheet Classification
Michael Farkas — Note 10/14/2025 (18%)  $18,000   $2,299   Short-term advances — RP
Michael Farkas — Note 10/14/2025 (18%)  $18,000   $2,299   Short-term advances — RP
The Farkas Group — Note 11/3/2025 (8%) – in default   250,000    13,096   Notes payable — RP
The Farkas Group — Note 11/11/2025 (8%) – in default   250,000    12,657   Notes payable — RP
Total  $518,000   $28,052    

 

Related Party Interest Expense

 

The following related party notes recognized interest expense for the periods presented:

 

  

Three Months Ended

June 30, 2026

  

Three Months Ended

June 30, 2025

  

Six Months Ended

June 30, 2026

  

Six Months Ended

June 30, 2025

 
Michael Farkas — Note 10/14/2025  $808   $   $1,607   $ 
The Farkas Group — Note 11/3/2025   4,986        9,918     
The Farkas Group — Note 11/11/2025   4,986        9,918     
Related party notes converted November 2025       45,385        87,820 
Total related party interest expense  $10,780   $45,385   $21,443   $87,820