Accrued Expenses

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

Accrued Expenses

Note 7 – Accrued Expenses

Accrued expenses at December 31, 2024 and December 31, 2023, consisted of the following:

	December 31,		December 31,
	2024		2023
Accrued payroll and taxes	$	202,038	$	148,924
Accrued expenses		28,345		50,054
Total accrued expenses	$	230,383	$	198,978

The Company provides postretirement benefits pursuant to IRS code section 401(k) for employees meeting specified criteria. The Company matches 100% of the employees’ contributions that are not in excess of 4% of the employee’s contributions. These matching contributions are fully vested and paid pursuant to the employees’ bi-weekly or semi-monthly pay periods. The Company does not prefund these benefits and has the right to modify or terminate certain of these benefits in the future. For the year ended December 31, 2024, the Company incurred $103,760 of IRA contribution expenses pursuant to the Company’s matching contributions, including $0, as accrued at December 31, 2024. For the year ended December 31, 2023, the Company incurred $88,327 of investment retirement account contribution expenses pursuant to the Company’s matching contributions, including $8,778, as accrued at December 31, 2023