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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.