v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Subsequent Events [Abstract]            
Taxes at federal statutory rate, percent         21.00% 21.00%
Taxes at federal statutory rate         $ 4,979 $ 103,369
State and local income tax, net of federal income tax effect         $ 3,797
State and local income tax, net of federal income tax effect, percent         16.00% 0.00%
Re-rate of state deferreds         $ 21,383 $ 48,564
Re-rate of state deferreds, percent         90.20% 9.90%
REIT minimum state and local income tax         $ 20,468
REIT minimum state and local income tax, percent         86.30% 0.00%
Other - Other investment write off         $ 382,622
Other - Other investment write off, percent         1613.80% 0.00%
Other - True-up adjustments         $ 7,115
Other - True-up adjustments, percent         30.00% 0.00%
Other - Partnership basis true-up         $ 22,806 $ (91,078)
Other - Partnership basis true-up, percent         96.20% (18.50%)
Total income tax expense $ 26,630 $ 53,910 $ 44,687 $ 28,501 $ 463,170 $ 60,855
Total income tax (benefit) expense, percent         1954.00% 12.40%