TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX

The following table sets forth a reconciliation of the statutory federal income tax for the years ended December 31, 2024 and 2023.

	2024			2023
Income (loss) before income taxes	$	(8,216,112	)	$	(3,211,277	)
Income tax expense (benefit) computed at statutory rates	$	(1,725,727	)	$	(674,368	)
Permanent differences, nondeductible expenses		28			9
Increase (decrease) in valuation allowance		1,807,535			710,336	)
Expiration of options		32,060			—
RTA True-Ups		(227,729	)		(10,919	)
Deferred True-Up		113,833			(25,088	)
Tax provision	$	—		$	—
Total provision
Foreign	$	—		$	—
Total provision (benefit)	$	—		$	—

SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSET AND LIABILITY

	2024			2023
Non-Current Deferred tax assets:
Net operating loss carry forward		12,729,620		$	12,355,137
Foreign tax credit carry forward		18,865			18,865
Deferred state tax		—			—
Stock compensation		460,368			470,816
Book in excess of tax depreciation, depletion and capitalization methods on oil and gas properties		1,497,253			53,720
Other		—			—
ASC 842 lease standard – building lease		248			281
Pass-through investment		—			—
Total Non-Current Deferred tax assets		14,706,354			12,898,819
Valuation Allowance		(14,706,354	)		(12,898,819	)
Net deferred tax asset		—		$	—