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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES    
Net Operating Loss Carryforward, January 1, beginning $ 3,616,513 $ 3,796,573
Taxable Income, January 1 to Sep 30 146,282 145,584
Net Operating Loss Carryforward, Sep 30 3,470,231 3,650,989
Federal Deferred Tax Asset, January 1, beginning 759,468 797,280
Federal Tax Expense as of Sep 30 (21% Tax Rate) (30,719) (30,573)
Federal Deferred Tax Asset, Sep 30 728,749 776,707
State of New Jersey Deferred Tax Asset, January 1, beginning 324,678 341,692
State of New Jersey Tax Expense as of Sep 30 (9% Tax Rate) (13,165) (13,103)
State of New Jersey Deferred Tax Asset, Sep 30 311,513 328,589
Total Deferred Tax Asset, Sep 30 1,040,262 1,105,296
Total Tax Expense $ 43,884 $ 43,676