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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Income Taxes Expenses (benefit) | Income tax expense (benefit) (including Subchapter C-corporations) consisted of the following (in thousands): Schedule of Income Taxes Expenses (benefit)
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |
Current taxes |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | 1 |
State |  |  | 11 |  |  |  | 1 |
Deferred taxes |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |
Total |  | $ | 11 |  |  | $ | 2 |
Schedule of Deferred Tax Assets and Liabilities | Schedule of Federal Statutory Tax Rate to The Effective Tax Rate
|  | Year Ended December 31, 2025 |
|  | Amount |  |  | Rate |
U.S Federal statutory income rate |  | $ | (4,463 | ) |  |  | 21.00 | %
State, net of federal tax benefit |  |  | 9 |  |  |  | (0.04 | )%
Nontaxable or nondeductible items |  |  |  |  |  |  |  |
Income/loss excluded from nontaxable entities |  |  | 944 |  |  |  | (4.44 | )%
Permanent differences |  |  |  |  |  |  |  |
Permanent differences |  |  |  |  |  |  |  |
Meals and entertainment |  |  | 7 |  |  |  | (0.04 | )%
Stock options |  |  | 614 |  |  |  | (3.06 | )%
Equity award vesting |  |  | 248 |  |  |  | (1.24 | )%
Modification of equity awards |  |  | 2,194 |  |  |  | (10.95 | )%
Return-to-provision adjustments |  |  | (44 | ) |  |  | 0.22 | %
Other |  |  |  |  |  |  |  |
Other |  |  |  |  |  |  |  |
Valuation allowance |  |  | 502 |  |  |  | (2.52 | )%
Effective rate |  | $ | 11 |  |  |  | (0.05 | )%
A reconciliation of the federal statutory tax rate to the effective tax rate (including Subchapter C-corporations) for the year ended December 31, 2024 and 2024 is as follows:
|  | Year Ended December 31, 2024 |
|  | Amount |  |  | Rate |
U.S Federal statutory income rate |  | $ | 2,453 |  |  |  | 21.00 | %
State, net of federal tax benefit |  |  | (246 | ) |  |  | (2.11 | )%
Income/loss excluded from nontaxable entities |  |  | (8,009 | ) |  |  | (68.57 | )%
Permanent differences |  |  | 641 |  |  |  | 5.49 | %
Return-to-provision adjustments |  |  | 5 |  |  |  | 0.04 | %
Other |  |  | 192 |  |  |  | 1.65 | %
Valuation allowance |  |  | 4,966 |  |  |  | 42.52 | %
Effective rate |  | $ | 2 |  |  |  | 0.02 | %
Significant components of the deferred tax assets and liabilities (including Subchapter C-corporations) were as follows (in thousands): Schedule of Deferred Tax Assets and Liabilities
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Start-up expenditures |  | $ | 4 |  |  | $ | 13 |
Organizational expenditures |  |  | 14 |  |  |  |  |
Sec 174 – Research and development costs |  |  | - |  |  |  | 3 |
Stock compensation |  |  | 1,795 |  |  |  | 2,524 |
Lease liability |  |  | 128 |  |  |  | 149 |
Property and equipment principally due to differences in depreciation |  |  | 2 |  |  |  | 3 |
Bonus expense |  |  | 14 |  |  |  | - |
Charitable contribution carryforwards |  |  | 1 |  |  |  | 1 |
Impairment expense |  |  | 53 |  |  |  | 11 |
Intangible Assets |  |  | 51 |  |  |  | 38 |
Net operating loss carryforwards |  |  | 4,890 |  |  |  | 3,781 |
Valuation allowance |  |  | (6,625 | ) |  |  | (6,124 | )
Total deferred tax assets |  | $ | 327 |  |  | $ | 399 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use asset |  | $ | (115 | ) |  | $ | (135 | )
Investment securities |  |  | (212 | ) |  |  | (264 | )
Total deferred tax liabilities |  | $ | (327 | ) |  | $ | (399 | )
Net deferred tax assets/(liabilities) |  | $ | - |  |  | $ | - |
Net deferred tax assets and liabilities were classified on the consolidated balance sheets as follows (in thousands):
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets |  | $ | 327 |  |  | $ | 399 |
Deferred tax liabilities |  |  | (327 | ) |  |  | (399 | )
Other noncurrent assets/(liabilities) |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities | Significant components of the deferred tax assets and liabilities (including Subchapter C-corporations) were as follows (in thousands): Schedule of Deferred Tax Assets and Liabilities
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Start-up expenditures |  | $ | 4 |  |  | $ | 13 |
Organizational expenditures |  |  | 14 |  |  |  |  |
Sec 174 – Research and development costs |  |  | - |  |  |  | 3 |
Stock compensation |  |  | 1,795 |  |  |  | 2,524 |
Lease liability |  |  | 128 |  |  |  | 149 |
Property and equipment principally due to differences in depreciation |  |  | 2 |  |  |  | 3 |
Bonus expense |  |  | 14 |  |  |  | - |
Charitable contribution carryforwards |  |  | 1 |  |  |  | 1 |
Impairment expense |  |  | 53 |  |  |  | 11 |
Intangible Assets |  |  | 51 |  |  |  | 38 |
Net operating loss carryforwards |  |  | 4,890 |  |  |  | 3,781 |
Valuation allowance |  |  | (6,625 | ) |  |  | (6,124 | )
Total deferred tax assets |  | $ | 327 |  |  | $ | 399 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use asset |  | $ | (115 | ) |  | $ | (135 | )
Investment securities |  |  | (212 | ) |  |  | (264 | )
Total deferred tax liabilities |  | $ | (327 | ) |  | $ | (399 | )
Net deferred tax assets/(liabilities) |  | $ | - |  |  | $ | - |
Net deferred tax assets and liabilities were classified on the consolidated balance sheets as follows (in thousands):
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets |  | $ | 327 |  |  | $ | 399 |
Deferred tax liabilities |  |  | (327 | ) |  |  | (399 | )
Other noncurrent assets/(liabilities) |  | $ | - |  |  | $ | - |

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