INCOME TAXES

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 11 - INCOME TAXES

A reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows:

	2025					2024
Net loss before income taxes per consolidated financial statements	$	(484,854	)			$	(2,433,970	)
Income tax rate				21	%				21	%
Income tax recovery		(101,800	)	(21	%)		(511,000	)	(21	%)
Non-deductible interest		81,200		17	%		36,700		2	%
Gain (loss) on settlement of debt		(247,300	)	(51	%)		229,600		9	%
Initial derivative expense		74,200		15	%		—
Change in fair value of derivative    expense		(28,300	)	(6	%)		—
Valuation allowance change		222,000		46	%		244,700		10	%
Income tax expense (recovery)		—		0	%		—		0	%

The significant component of deferred income tax assets on December 31, 2025 and 2024 is as follows:

	2025			2024
Net operating loss carry-forward	$	2,052,400		$	1,830,400
Valuation allowance		(2,052,400	)		(1,830,400	)
Net deferred income tax asset	$	—		$	—

The amount taken into income as deferred income tax assets must reflect that portion of the income tax loss carry forwards that is more likely-than-not to be realized from future operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income.

As of December 31, 2025 and 2024 the Company has no unrecognized income tax benefits. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as tax expense. No interest or penalties have been recorded during the years ended December 31, 2025 and 2024 and no interest or penalties have been accrued as of December 31, 2025 and 2024. As of December 31, 2025 and 2024, the Company did not have any amounts recorded pertaining to uncertain tax positions.

For federal income tax purposes, the Tax Cuts and Jobs Act of 2017 changed Net Operating Loss (“NOL”) rules as follows (i) pre-2018 NOLs can offset 100% of taxable income but expire after 20 years and (ii) post-2017 NOLs have an indefinite carryforward but are limited to 80% of taxable income. As of December 31, 2025, the Company had approximately $1.5M pre 2018 NOL carryforwards and $8.3M post-2017 NOL carryforwards.

The tax years from 2009 and forward remain open to examination by federal and state authorities due to net operating loss and credit carryforwards. The Company is currently not under examination by the Internal Revenue Service or any other taxing authorities.