Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Fair Value Hierarchy of its Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025.

	March 31, 2026						December 31, 2025
Description	Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
Interest rate swap liability	$	—	$	50,473	$	—	$	—	$	77,328	$	—

Schedule of Information Regarding the Interest Rate Swap

Information regarding the interest rate swap is as follows:

Description	Notional Amount on March 31, 2026		Interest Rate			Maturity	Fair Value of Liability on March 31, 2026		Fair Value of Liability on December 31, 2025
December 10, 2022 interest rate swap	$	4,358,966		7.65	%	December 10, 2032	$	50,473	$	77,328

Schedule of Remaining Lease Term on a Straight-Line Basis

The $965,000 rent concession received shall be recognized into revenue over the remaining lease term on a straight-line basis.

	Three Months Ended March 31, 2026			Three Months Ended March 31, 2025
Balance at beginning of period	$	302,282		$	318,951
Rental payments received in advance		62,989			-
Compensation received for rent concessions		965,000			-
Accretion of contract liabilities to revenue		(77,792	)		(4,306	)
Balance at end of period	$	1,252,479		$	314,645

Schedule of Basic and Diluted Net Income (Loss) Per Common Share

The following table presents a reconciliation of basic and diluted net income (loss) per common share:

	Three Months Ended March 31,
	2026			2025
Net (loss) income per common share - basic:
Net (loss) income	$	(54,660	)	$	145,858
Less: undistributed (earnings) loss allocated to participating securities		-			-
Net (loss) income allocated to common stockholders	$	(54,660	)	$	145,858
Weighted average common shares outstanding – basic		12,823,051			12,087,829
Net (loss) income per common share – basic	$	(0.00	)	$	0.01
Net (loss) income per common share - diluted:
Net (loss) income allocated to common shareholders – basic	$	(54,660	)	$	145,858
Add: interest on convertible debt		-			30,000
Numerator for net (loss) income per common share – basic	$	(54,660	)	$	175,858
Weighted average common shares outstanding – basic		12,823,051			12,087,829
Add: dilutive shares related to:
Stock options		-			-
Convertible debt		-			400,000
Weighted average common shares outstanding – diluted		12,823,051			12,487,829
Net (loss) income per common share – diluted	$	(0.00	)	$	0.01

Schedule of Diluted Net Loss Per Share

The following potentially dilutive shares have been excluded from the calculation of diluted net loss per share as their effect would be anti-dilutive for the three months ended March 31, 2026 and 2025.

	March 31,
	2026		2025
Convertible debt		400,000		-
Stock options		1,206,250		2,892,500
		1,606,250		2,892,500