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BALANCE SHEETS - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Current assets:    
Cash $ 168,937 $ 25,473
Accounts receivable, net of allowances for credit losses of $12,200 as of December 31, 2024 and $7,800 as of December 31, 2023, respectively. 392,746 214,221
Prepaid expenses and other current assets 262,050 138,637
Total current assets 823,733 378,331
Right of Use Asset Operating Lease, net 240,128 562,296
Property and equipment, net 503 2,865
Software, net 400,364 425,810
Deposits 10,144 10,144
Total assets 1,474,872 1,379,446
Current liabilities:    
Accounts payable 1,820,726 1,627,169
Accrued payroll 860,130 649,328
Accrued interest payable 1,780,225 1,435,533
Accrued retirement 310,352 298,243
Deferred revenue 346,655 404,998
Accrued expenses other and other current liabilities 446,352 392,097
Operating lease liability - Short-term 44,977 84,869
Current maturities of long-term obligations 925,473 1,065,895
Current maturities of long-term obligations - related parties 1,187,214 659,300
Notes payable, net 1,745,018 2,085,191
Notes payable - related parties 139,000 219,000
Total current liabilities 9,606,122 8,921,623
Other 0 22,993
Related parties 1,868,596 499,000
Operating Lease liability - Long-term 193,642 487,691
Total liabilities 11,668,360 9,931,307
Commitments and contingencies 0 0
Stockholders' deficiency:    
Common stock, $.001 par value, 60,000,000 shares authorized; 521,175 shares issued and outstanding as of December 31, 2024 and 2023. 521 521
Additional paid-in capital 32,337,451 32,331,160
Accumulated deficit (42,531,460) (40,883,542)
Total stockholders' deficiency (10,193,488) (8,551,861)
Total liabilities and stockholders' deficiency $ 1,474,872 $ 1,379,446