Other Current Liabilities

3 Months Ended

Mar. 31, 2025

Other Current Liabilities [Abstract]

OTHER CURRENT LIABILITIES

NOTE 7 — OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following as of March 31, 2025 and December 31, 2024:

	March 31, 2025		December 31, 2024
Payroll and payroll tax payable	$	8,291	$	4,659
Federal income tax payable		228,376		204,762
State income tax payable		116,886		105,976
Credit card payable		10,130		10,726
Accrued professional fees		440,941		502,942
Customer deposits		33,600		—
Tenant-contributed emergency reserve		1,000		1,000
Total other current liabilities	$	839,224	$	830,065

As of March 31, 2025, accrued professional fees totaled $440,941, consisting of $400,000 in legal fees and $40,941 in other miscellaneous fees. As of December 31, 2024, accrued professional fees totaled $502,942, consisting of $450,000 in legal fees, $12,000 in audit fees, and $40,942 in other miscellaneous fees.

As of March 31, 2025, customer deposits totaled $33,600, representing advance payments received from customers for home renovation projects managed by the Company.