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

Note 5 - Related Party

 

The Company has a consulting agreement with its President, whereby the Company pays a monthly fee of $4,200. As of June 30, 2026 and December 31, 2025, $183,200 and $159,700 have been accrued, respectively, related to the consulting agreement, which is included within accrued compensation on the balance sheets. For the three month periods ended June 30, 2026 and 2025, the Company has expensed $12,630 and $12,600, respectively, related to the consulting agreement, of which $4,200 and $4,200, respectively, are recorded within cost of sales and $8,430 and $8,400, respectively, are recorded within consulting expenses on the statements of operations. For the six month periods ended June 30, 2026 and 2025, the Company has expensed $25,398 and $25,200, respectively, related to the consulting agreement, of which $8,400 and $8,400, respectively, are recorded within cost of sales and $16,998 and $16,800, respectively, are recorded within consulting expenses on the statements of operations.