Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Provision for Income Tax Expense

The provision (benefit) for income tax expense consists of the following:

	2024		2023
Current:
Federal	$	8,390	$	(1,569	)
State		1,021		(52,832	)
Deferred		562,815		(1,273,027	)
	$	572,226	$	(1,327,428	)

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of the statutory federal income tax rate to the actual effective tax rate:

	2024						2023
	Amount			%			Amount			%
Expected tax at U.S. statutory rate	$	(1,059,111	)		21.0		$	(1,203,000	)		21.0
Permanent differences		2,315			(0.1	)		1,192			(0.0	)
State taxes, net of federal benefit		(62,695	)		1.2			(121,000	)		2.1
Change in valuation allowance		1,640,978			(32.5	)		(20,036	)		0.4
State NOL adjustment		18,107			(0.4	)		—			—
Other adjustments		32,632			(0.6	)		15,416			(0.3	)
Income tax expense (benefit)	$	572,226			(11.4	)	$	(1,327,428	)		23.2

Schedule of Deferred Tax Assets and Liabilities

The deferred tax assets (liabilities) consist of the following:

	2024			2023
Depreciation and amortization	$	(1,180,931	)	$	(1,254,472	)
Inventory		160,228			157,307
Accrued vacation		63,692			66,240
Allowance for credit losses		43,999			33,600
Net operating losses		2,221,882			1,398,239
Other, net		229,854			59,647
Gross deferred tax assets	$	1,538,724		$	460,561
Valuation allowance		(1,776,596	)		(135,618	)
Net deferred tax (liabilities) assets	$	(237,872	)	$	324,943