INCOME TAXES - Income Tax Reconciliation (Details) - USD ($) |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
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| INCOME TAXES [Abstract] | ||
| Computed “expected” expense | $ 150,633 | $ 333,757 |
| Computed “expected” expense | 21.00% | 21.00% |
| Permanent differences | $ 23,474 | $ 22,432 |
| Permanent differences | 3.27% | 1.41% |
| State and local income tax expense | $ 8,406 | $ 18,626 |
| State and local income tax expense | 1.17% | 1.17% |
| State actual versus blended rate differences | $ (11,278) | $ 0 |
| State actual versus blended rate differences | (1.57%) | 0.00% |
| VDA income tax | $ 29,242 | $ 47,545 |
| VDA income tax | 4.08% | 3.00% |
| True-up of current taxes | $ 55,762 | $ 1,802 |
| True-up of current taxes | 7.77% | 0.11% |
| True-up of deferred taxes | $ (50,098) | $ (141,434) |
| True-up of deferred taxes | (6.98%) | (8.90%) |
| Income tax expense | $ 206,141 | $ 282,728 |
| Income tax expense | 28.74% | 17.79% |
| X | ||||||||||
- Definition Percentage of reported income tax expense (benefit) from difference to income tax expense (benefit) computed by applying statutory federal (national) income tax rate to pretax income (loss) from continuing operation, attributable to permanent differences. No definition available.
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| X | ||||||||||
- Definition Amount of reported income tax expense from difference to expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operations, state actual versus blended rate differences. No definition available.
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| X | ||||||||||
- Definition Percentage of reported income tax expense (benefit) from difference to income tax expense (benefit) computed by applying statutory federal (national) income tax rate to pretax income (loss) from continuing operation, attributable to state actual versus blended rate differences. No definition available.
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| X | ||||||||||
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to a true-up of current taxes. No definition available.
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| X | ||||||||||
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to a true-up of deferred taxes. No definition available.
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| X | ||||||||||
- Definition Percentage of reported income tax expense (benefit) from difference to income tax expense (benefit) computed by applying statutory federal (national) income tax rate to pretax income (loss) from continuing operation, true-up current taxes. No definition available.
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| X | ||||||||||
- Definition Percentage of reported income tax expense (benefit) from difference to income tax expense (benefit) computed by applying statutory federal (national) income tax rate to pretax income (loss) from continuing operation, true-up deferred taxes. No definition available.
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| X | ||||||||||
- Definition Amount of reported income tax expense from difference to expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operations, voluntary disclosure agreements income tax. No definition available.
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| X | ||||||||||
- Definition Percentage of reported income tax expense (benefit) from difference to income tax expense (benefit) computed by applying statutory federal (national) income tax rate to pretax income (loss) from continuing operation, voluntary disclosure agreements income tax. No definition available.
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| X | ||||||||||
- Definition The sum of the difference between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to permanent differences. No definition available.
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| X | ||||||||||
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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