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Income Taxes
3 Months Ended
Mar. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes [Text Block]

NOTE 6 - Income Taxes

A summary of the reconciliation of the income tax benefit based on the statutory federal income tax rate of 21% to the income tax expense (benefit) reported in these financial statements for the three months ended March 31, 2025 and 2024 is as follows:

    Three months ended  
    March 31, 2025     March 31, 2024  
Income tax (benefit) computed at federal statutory rates $ (785,298 ) $ (1,800,441 )
Change in valuation allowance   846,210     1,754,342  
Non-deductible stock-based compensation   (58,763 )   29,197  
Other   3,878     517  
Total income tax expense (benefit) $ 6,027   $ (16,385 )

The effective tax rate for the three months ended March 31, 2025 was 0.16%. The effective tax rate for the three months ended March 31, 2025 and 2024 was less than the expected statutory rate as the Company does not expect to realize a benefit from a portion of the losses incurred.