RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2026

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 6 - RELATED PARTY TRANSACTIONS

As of September 30, 2026 and December 31, 2025, the Company has a loan payable due to Park River Investments LLC (formerly Mag Mile Capital LLC) of $300,000 and $300,000, respectively. The loan is non-interest bearing and due on demand. Loans to the Company are used to pay operating expenses.

The Company has an office lease dated January 1, 2023, with a term of three years, with a one-time renewal option for an additional three years, for 1,625 square feet at 1141 W. Randolph Street, Floor 2, Chicago, IL 60607, with 1141 W. Randolph, LLC, a company owned and controlled by Rushi Shah, CEO. The lease requires a monthly rental payment of approximately $4,062. Base Rent shall increase by $1,462.50 per year beginning the first anniversary (Note 8). The option to renew was exercised, extending the lease termination date to December 31, 2028.

On January 1, 2025, we entered into a commercial lease agreement with 1141 W. Randolph, LLC, at 1141 W. Randolph St., Chicago, IL, for approximately 1,625 square feet of basement space for use as office/lounge space. The lease requires a monthly rental payment of approximately $1,900. As of September 30, 2026, the Company has accrued $28,500 for payments due, which was reduced by $20,363 draw receivable for $8,137 due as of September 30, 2026. As of December 31, 2025, the Company has accrued $22,800 for payments due, which was reduced by a $2,437 draw receivable for $20,363 due as of December 31, 2025. The Company has elected the short-term lease exemption under ASC 842-20-25-2.

Related party commission expense is for commission paid to Park River Investments, LLC, a company owned by Mr. Shah, Chairman and CEO, where Mr. Shah was the procuring cause for the revenue. Per the terms of Mr. Shah’s employment agreement his commission is limited to 55% of all revenue from commercial real estate mortgage financing for which he is the procuring cause. For the three and nine months ended September 30, 2026, Mr. Shah earned commissions of $416,000 and $1,822,163, respectively. For the three and nine months ended September 30, 2025, Mr. Shah earned commissions of $0 and $229,900, respectively. There was $0 and $79,750 due as of September 30, 2026 and December 31, 2025, respectively, for commission expense. The amount is disclosed as accounts payable – related party on the balance sheet.

A summary of Accounts Payable and Accruals – Related Party is as follows:

	September 30, 2026		December 31, 2025
Deferred lease liability	$	3,320	$	33,400
Basement lease accrual		26,063		20,363
Commissions payable		—		79,750
Total	$	29,383	$	133,513