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INCOME TAXES (Details Narrative) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
INCOME TAXES      
Deferred tax liability $ 397,000   $ 201,000
Income taxes payable $ 38,000 $ 346,000  
Effective Income Tax Rate Reconciliation, Percent 27.00% 27.00%  
Description of federeal NOL federal NOL of approximately $277,000. The federal NOL may be carried forward to offset future taxable income, subject to applicable provisions of the Internal Revenue Code. Due to tax reform enacted in 2017, NOLs created after 2017 carry forward indefinitely. The estimated federal NOL that does not expire included in the total above is $277,000. States vary in their treatment of post-2017 NOLs. The state NOL of $200,000 is expected to be used by December 31, 2024. The remaining state NOL carryforwards may expire in 2038 if not used    
Prepaid income taxes $ 139,200   $ 179,300