XML 23 R13.htm IDEA: XBRL DOCUMENT
v3.25.3

Other Current Liabilities | 9 Months Ended
--- | ---
Sep. 30, 2025
Other Current Liabilities [Abstract] |
OTHER CURRENT LIABILITIES | NOTE 7 — OTHER CURRENT LIABILITIES Other current liabilities consisted of the following as of September 30, 2025 and December 31, 2024:
|  | September 30, 2025 |  |  | December 31, 2024 |
Payroll and payroll tax payable |  | $ | 2,758 |  |  | $ | 4,659 |
Federal income tax payable |  |  | 230,281 |  |  |  | 204,762 |
State income tax payable |  |  | 127,153 |  |  |  | 105,976 |
Credit card payable |  |  | 8,679 |  |  |  | 10,726 |
Accrued professional fees |  |  | 469,979 |  |  |  | 502,942 |
Tenant-contributed emergency reserve |  |  | 2,500 |  |  |  | 1,000 |
Customer Refund Payable |  |  | 48,000 |  |  |  | - |
Payable rent to landlord |  |  | 885 |  |  |  | - |
Total other current liabilities |  | $ | 890,235 |  |  | $ | 830,065 |
As of September 30, 2025, accrued professional fees totaled $ 469,979, consisting of $ 398,328 in legal fees, $70,149 in printing cost, $1,102 in transfer agent fees and $ 400 in other miscellaneous fees. As of December 31, 2024, accrued professional fees totaled $502,942, consisting of $450,000 in legal fees, $12,000 in audit fees, and $40,942 in other miscellaneous fees.

X
- References No definition available. + Details
Name: | us-gaap_OtherLiabilitiesCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(20)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(24)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 405 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/405/tableOfContent + Details
Name: | us-gaap_OtherLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration