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FEDERAL INCOME TAX MATTERS (Tables)

12 Months Ended

Dec. 31, 2025

FEDERAL INCOME TAX MATTERS

Schedule of provision for income taxes

		Years Ended December 31,
		2025				2024
Current:
Federal		$	-			$	-
State			—				—
			—				—
Deferred:
Federal			—				—
State			—				—
			—				—
Total income tax benefit (provision)		$	-			$	-

Schedule of expected income tax benefit

		2025
U.S. Federal Statutory Rate			(2,974,537	)			21.00	%
State & Local Income Taxes, Net of Federal Income Tax Effect
State income taxes - Other, Net			-				-
State Change in Valuation Allowance			-				-
State income taxes - 2024 Return to Provision			-				-
Changes in Valuation Allowances			2,972,558				(20.99	)%
Nontaxable or Nondeductible Items
Federal RTP			21				-
Other, net			1,958				(0.01	)%
Effective Tax Rate			-				-

		2024
U.S. Federal Statutory Rate			(3,939,998	)			21.00	%
State & Local Income Taxes, Net of Federal Income Tax Effect
State income taxes - Other, Net			-				-
State Change in Valuation Allowance			-				-
State income taxes - 2024 Return to Provision			-				-
Changes in Valuation Allowances			4,892,336				-26.08	%
Nontaxable or Nondeductible Items
Change in Tax Status			(954,402	)			5.09	%
Federal RTP			128				-
Other, net			1,935				-0.01	%
Effective Tax Rate			-				-

Schedule of deferred income tax assets

		December 31, 2025				December 31, 2024				December 31, 2023
Deferred noncurrent income tax assets:
Net operating loss carry-forwards		$	7,447,515			$	6,754,679			$	6,093,795
Charitable Contributions			6,426				4,347				3,297
Capital loss carry-forwards			1,440,810				—
Other			182				—
Gross deferred noncurrent income tax assets			8,894,933				6,759,026				6,097,092
Valuation allowance			(7,864,894	)			(4,892,336	)			(954,402	)
Deferred noncurrent income tax assets		$	1,030,039			$	1,866,690			$	5,142,690
Deferred noncurrent income tax liabilities:
Unrealized Gain/Loss		$	(1,030,039	)		$	(1,866,690	)		$	(5,142,690	)
Other			—				—
Deferred noncurrent income tax liabilities		$	(1,030,039	)		$	(1,866,690	)		$	(5,142,690	)
Net noncurrent deferred income tax assets (liabilities)		$	—			$	—			$	—

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Topic 740
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-Section 50
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- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

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-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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