INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

INCOME TAXES

Schedule of deferred tax

	2024			2023
Deferred tax assets:
NOL carryover	$	298,000			261,000
Extinguishment of debt with shares		28,000			28,000
Valuation allowance		(326,000	)		(289,000	)
Net deferred tax asset	$	-		$	-

Schedule of tax reconciliation

	2024			2023
Current Federal Tax (21%)	$	37,000		$	20,000
Change in valuation allowance		(37,000	)		(20,000	)
Tax at effective rate	$	-		$	-