Syra Health Corp. Class A Common Stock (SYRA) 10-K 25 Mar 24 2023 FY Annual report Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2023	Mar. 25, 2024
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41822
Entity Registrant Name	SYRA HEALTH CORP.
Entity Central Index Key	0001922335
Entity Tax Identification Number	85-4027995
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1119 Keystone Way N. #201
Entity Address, City or Town	Carmel
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46032
City Area Code	(463)
Local Phone Number	345-8950
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SYRA
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,731,587
Documents Incorporated by Reference [Text Block]	Specified portions of the registrant’s proxy statement, which will be filed with the Securities and Exchange Commission pursuant to Regulation 14 A in connection with the registrant’s 2023 Annual Meeting of Stockholders (the “Proxy Statement”), are incorporated by reference into Part III of this Annual Report on Form 10-K. Except with respect to information specifically incorporated by reference in this Annual Report, the Proxy Statement is not deemed to be filed as part hereof.
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	2738
Auditor Name	M&K CPAS, PLLC
Auditor Location	Houston, TX

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 3,280,075	$ 3,344
Other current assets	389,787	222,302
Total current assets	4,781,110	1,426,743
Deferred offering costs		596,118
Property and equipment, net	78,974	112,493
Right-of-use asset	63,199	184,288
Total assets	4,923,283	2,319,642
Current liabilities:
Accrued expenses	198,978	239,117
Current portion of operating lease liability, related party	63,199	121,089
Notes payable	184,904
Revolving line of credit		750,551
Total current liabilities	910,072	1,546,345
Operating lease liability, related party		63,199
Total liabilities	910,072	1,609,544
Commitments and contingencies
Stockholders’ equity (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized, no shares designated, issued and outstanding
Additional paid-in capital	9,071,745	2,832,308
Accumulated deficit	(5,064,955)	(2,126,612)
Total stockholders’ equity (deficit)	4,013,211	710,098
Total liabilities and stockholders’ equity (deficit)	4,923,283	2,319,642
Common Class A [Member]
Stockholders’ equity (deficit):
Common stock value	5,588	3,569
Convertible Class B Common Stock [Member]
Stockholders’ equity (deficit):
Common stock value	833	833
Nonrelated Party [Member]
Current assets:
Accounts receivable	1,060,634	1,201,097
Current liabilities:
Accounts payable	462,991	432,388
Related Party [Member]
Current assets:
Accounts receivable	50,614
Current liabilities:
Accounts payable		$ 3,200

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares designated	0	0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Class A [Member]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	5,588,298	3,568,758
Common stock, shares outstanding	5,588,298	3,568,758
Convertible Class B Common Stock [Member]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares issued	833,334	833,334
Common stock, shares outstanding	833,334	833,334

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Net revenues	$ 5,515,144	$ 5,617,706
Cost of services	4,103,244	4,555,924
Gross profit	1,411,900	1,061,782
Operating expenses:
Salaries and benefits	2,292,295	1,524,971
Professional services	586,463	1,035,902
Research and development expenses	240,048
Selling, general and administrative expenses	1,131,922	575,755
Depreciation	48,771	14,849
Total operating expenses	4,299,499	3,151,477
Operating loss	(2,887,599)	(2,089,695)
Other income (expense):
Interest income	2,942	63
Interest expense	(53,686)	(28,533)
Total other income (expense)	(50,744)	(28,470)
Net loss	$ (2,938,343)	$ (2,118,165)
Weighted average common shares outstanding - basic	4,877,861	3,041,085
Weighted average common shares outstanding - diluted	4,877,861	3,041,085
Net loss per common share - basic	$ (0.60)	$ (0.70)
Net loss per common share - diluted	$ (0.60)	$ (0.70)

Statements of Stockholders' Equ

Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Convertible Class B Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021			$ 833	$ 467	$ (8,447)	$ (7,147)
Balance, shares at Dec. 31, 2021			833,334
Class A common stock sold for cash		$ 2,769		2,319,731		2,322,500
Class A common stock sold for cash, shares		2,768,756
Class A common stock issued for services		$ 800		509,200		510,000
Class A common stock issued for services, shares		800,002
Class A common stock options issued for services				2,910		2,910
Net loss					(2,118,165)	(2,118,165)
Balance at Dec. 31, 2022		$ 3,569	$ 833	2,832,308	(2,126,612)	710,098
Balance, shares at Dec. 31, 2022		3,568,758	833,334
Class A common stock sold for cash		$ 1,615		4,734,550		$ 4,736,165
Class A common stock sold for cash, shares		1,615,000
Class A common stock issued for services, shares						0
Net loss					(2,938,343)	$ (2,938,343)
Cancellation of Class A common stock		$ (42)		42
Cancellation of Class A common stock, shares		(41,666)
Class A common stock issued for debt conversion		$ 446		1,472,014		1,472,460
Class A common stock issued for debt conversion ,shares		446,206
Stock-based compensation				32,831		32,831
Balance at Dec. 31, 2023		$ 5,588	$ 833	$ 9,071,745	$ (5,064,955)	$ 4,013,211
Balance, shares at Dec. 31, 2023		5,588,298	833,334

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,938,343)	$ (2,118,165)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash lease expense		95,563
Depreciation	48,771	14,849
Amortization of debt discounts		14,076
Common stock issued for services		510,000
Stock-based compensation	32,831	2,910
Decrease (increase) in assets:
Accounts receivable	(59,547)	(940,470)
Accounts receivable, related party	(50,614)
Other current assets	203,110	(200,798)
Right-of-use asset	121,089
Increase (decrease) in liabilities:
Accounts payable	30,603	392,276
Accounts payable, related parties	(3,200)	(82,418)
Accrued expenses	(22,679)	163,675
Operating lease liability	(121,089)	(95,563)
Net cash used in operating activities	(2,759,068)	(2,244,065)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(15,251)	(121,260)
Net cash used in investing activities	(15,251)	(121,260)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on deferred offering costs		(596,118)
Repayment of notes payable	(185,692)
Proceeds received on sale of Class A common stock	5,332,283	2,322,500
Proceeds received from line of credit	300,000	2,819,275
Repayments on line of credit	(1,050,551)	(2,082,800)
Advances received from related party	1,295,010	94,000
Repayments on advances from related party	(1,095,000)	(288,200)
Proceeds received from convertible notes payable	1,455,000
Net cash provided by financing activities	6,051,050	2,268,657
NET CHANGE IN CASH	3,276,731	(96,668)
CASH AT BEGINNING OF PERIOD	3,344	100,012
CASH AT END OF PERIOD	3,280,075	3,344
SUPPLEMENTAL INFORMATION:
Interest paid	36,226	11,651
Income taxes paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Initial recognition of right-of-use asset and lease liability		131,187
Class A common stock issued for debt and interest conversion	1,472,460
Cancellation of Class A common stock	42
Non-cash application of invoices to STLogics loan	200,010
Prepaid asset financed with notes payable	$ 370,596

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (2,938,343)	$ (2,118,165)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Nature of Business and Signific

Nature of Business and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Nature of Business and Significant Accounting Policies	Note 1 – Nature of Business and Significant Accounting Policies Nature of Business Syra Health Corp. (“Syra” or the “Company”) was incorporated in the state of Indiana on November 20, 2020 to provide workforce staffing solutions, health education and healthcare research consulting services to mental health hospitals and organizations, including government agencies, integrated health networks, managed care entities and pharmaceutical manufacturers. On March 11, 2022, the Company redomiciled to Delaware. The Company’s corporate office is located in Carmel, Indiana. On October 3, 2023 (the “Closing Date”), the Company completed its initial public offering (the “IPO”) of an aggregate of 1,615,000 4.125 6.50 6,661,876 1,928,133 242,250 242,500 2,422 Basis of Presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that may affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Concentrations of Credit Risk The Company maintains cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. Accounts are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 820 defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: - Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. - Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. - Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement. The carrying value of the Company’s financial assets and liabilities, such as cash, accounts receivable, accounts payable and accrued expenses are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company’s advances from related party approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2023, and 2022. Cash and Cash Equivalents Cash equivalents include money market accounts which have maturities of three months or less. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. Cash equivalents are stated at cost plus accrued interest, which approximates market value. There were no Accounts Receivable Accounts receivable are carried at their estimated collectible amounts. Accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. The Company had an allowance for doubtful accounts of $ 5,520 4,533 Deferred Offering Costs Deferred offering costs related to the Company’s initial public offering (“IPO”) consisted principally of professional fees, legal and accounting, and other costs such as printing, and registration costs incurred in connection with the planned IPO of the Company and the sale of its Class A common stock. During the year ended December 31, 2022, the Company incurred $ 596,118 1,928,133 Property and Equipment Property and equipment is stated at cost, less accumulated depreciation. The cost of office equipment is depreciated using the straight-line method based on a five Repairs and maintenance expenditures are charged to operations as incurred. Major improvements and replacements, which extend the useful life of an asset, are capitalized and depreciated over the remaining estimated useful life of the asset. When assets are retired or sold, the cost and related accumulated depreciation are eliminated and any resulting gain or loss is reflected in operations. Impairment of Long-Lived Assets In accordance with the provisions of ASC Topic 360, “ Impairment or Disposal of Long-Lived Assets Leases The Company accounts for its leases under ASC 842 – Leases Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date, adjusted by the deferred rent liabilities at the adoption date. As the Company’s lease does not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Operating lease expense is recognized on a straight-line basis over the lease term. Segment Reporting ASC Topic 280, “ Segment Reporting Revenue Recognition The Company recognizes revenue in accordance with ASC 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Payment terms vary by client and the services offered. The Company has the following main forms of revenue: – Healthcare Workforce; – Population Health – Digital Health – Behavioral and Mental Health Services – Health Education The Company primarily provides its services to state health and social service agencies and universities. Healthcare Workforce, Health Education and Behavioral Mental Health Service contracts are primarily accounted for as a single performance obligation satisfied over time because the customer simultaneously receives and consumes the benefits of our medical staffing on an hourly or daily basis. Population Health and Digital Health contracts generally consist of multiple performance obligations that are distinct, such as to provide data analytics and reporting, training, or develop technology for implementation and maintenance with the customer. The Company allocates the transaction price across the performance obligations based on the estimated fair value of the distinct performance obligations. Depending on the performance obligation, revenue is recognized at a point in time when the customer obtains the benefit of the services are provide, or over time in the case of digital health revenue where the customer simultaneously receives and consumes benefits of the contract, such as ongoing performance of our technology product. The contracts generally stipulate bi-weekly or monthly billing, and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the hours incurred at the contractual rate as the Company has the right to payment in an amount that corresponds directly with the value of performance completed to date. The Company may also be subject to penalties for violations of certain ethical standards and non-performance measures within these state contracts. The Company recognize revenue net of penalties. Disaggregated revenue data The Company’s revenue consists of the following revenue services within its industry: Schedule of Disaggregation of Revenue Net revenues: Healthcare workforce $ 4,259,292 $ 5,260,370 Population health 715,499 318,036 Digital health 515,250 - Behavioral and mental services 12,797 - Health education 12,306 39,300 Net revenues $ 5,515,144 $ 5,617,706 Cost of Services The cost of services includes the wages and the related payroll taxes, employee benefits and certain other employee-related costs of the Company’s contract service employees, while they work on contract assignments. Significant Concentrations The majority of accounts receivable and revenue contracts are between the Company and different divisions within the Indiana Family and Social Services Administration (“FSSA”). Most contracts require monthly payments as the projects progress. The Company generally does not require collateral or advance payments. For each of the years ended December 31, 2023 and 2022, FSSA accounted for approximately 68 98 3,734,004 5,214,128 305,000 306,000 30 99 Research and Development Costs Research and development costs are expensed as incurred. The Company’s research and development costs consist of outside consultant fees to develop the Company’s technology-based solutions. Stock-Based Compensation The Company accounts for equity instruments issued to employees and non-employees in accordance with the provisions of ASC 718 Stock Compensation (“ASC 718”). All transactions in which the consideration provided in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Basic and Diluted Loss Per Share The Company used the two-class method to compute net loss per common share because it had issued securities, other than a single class of common stock, that contractually entitled the holders to participate in dividends and earnings. These participating securities included the Company’s Class A common stock, which was authorized pursuant to the Company’s amendment to its Certificate of Incorporation on May 2, 2022, and convertible Class B common stock which are entitled to share equally, on a per share basis, in all assets of the Company of whatever kind available for distribution to the holders of common stock. The two-class method requires earnings for the period to be allocated between common stock and participating securities based upon their respective rights to receive distributed and undistributed earnings. Under the two-class method, for periods with net income, basic net income per common share is computed by dividing the net income attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Net income attributable to common stockholders is computed by subtracting from net income the portion of current period earnings that the participating securities would have been entitled to receive pursuant to their dividend rights had all of the period’s earnings been distributed. No such adjustment to earnings is made during periods with a net loss, as the holders of the participating securities have no obligation to fund losses. The Company reports the more dilutive of the approaches (two-class or “if-converted”) as its diluted net income per share during the period. For the periods presented, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share. Income Taxes The Company accounts for income taxes under the Financial Accounting Standards Board (“FASB”) ASC 740 Income Taxes (“ASC 740”), which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. Uncertain Tax Positions In accordance with ASC 740, the Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities may periodically audit the Company’s income tax returns. These audits include questions regarding the Company’s tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities. The Company recognizes interest and penalties related to uncertain tax positions, if any, as an income tax expense. The assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s various filing positions. Recently Adopted Accounting Standards From time to time, new accounting pronouncements are issued by the FASB that are adopted by the Company as of the specified effective date. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses Measurement of Credit Losses on Financial Instruments There are no other recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 – Going Concern As shown in the accompanying financial statements, as of December 31, 2023, the Company had a cash balance of $ 3,280,075 3,871,038 5,064,955 The Company continues to pursue sources of additional capital through debt and financing transactions or arrangements, including equity financing or other means. The Company may not be successful in identifying suitable funding transactions in a sufficient time period or at all, and may not obtain the required capital by other means. If the Company does not succeed in raising additional capital, resources may not be sufficient to fund its business. The Company’s ability to scale production and distribution capabilities and further increase the value of its brands, is largely dependent on its success in raising additional capital. From January through April of 2023, the Company raised a total of $ 1,455,000 5,332,283 The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. These financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 3 – Related Party Transactions Advances from Related Party On various dates from July 11, 2023, through August 23, 2023, Sahasra Technologies Corp., doing business as STLogics, which is an entity beneficially owned by the principal owners and management team of Syra, made short term, non-interest bearing advances due upon demand, of which an aggregate $ 1,295,010 1,095,000 200,010 0 50,614 During the year ended December 31, 2021, the Company’s operations were primarily financed by short term advances from Sahasra Technologies Corp., doing business as STLogics, which is an entity beneficially owned by Priya Prasad, the Company’s Chief Financial Officer and Chief Operating Officer, and STLHoldings Corp. which is an entity beneficially owned by the principal owners and management team of Syra. On various dates from December 30, 2020, through April 4, 2022, Sahasra Technologies Corp. made short term, non-interest bearing advances due upon demand to the Company, of which an aggregate $ 94,000 288,200 Office Lease The Company leases its current corporate headquarters under a three-year 5,332 10,711 128,527 107,013 Information Technology (“IT”) Services The Company incurred a total of $ 3,320 23,260 0 3,200 Recruitment and Human Resource Services The Company paid a total of $ 348,304 137,494 Common Stock Issuances The Company issued 83,334 833,334

Basic and Diluted Earnings per

Basic and Diluted Earnings per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Basic and Diluted Earnings per Share	Note 4 – Basic and Diluted Earnings per Share During the years ended December 31, 2023, and 2022, the Company used the two-class method to compute net loss per common share because it had issued securities, other than a single class of common stock, that contractually entitled the holders to participate in dividends and earnings. These participating securities included the Company’s Class A common stock, which was authorized pursuant to the Company’s amendment to its Certificate of Incorporation on May 2, 2022, and convertible Class B common stock which are entitled to share equally, on a per share basis, in all assets of the Company of whatever kind available for distribution to the holders of common stock. The two-class method requires earnings for the period to be allocated between common stock and participating securities based upon their respective rights to receive distributed and undistributed earnings. Under the two-class method, for periods with net income, basic net income per common share is computed by dividing the net income attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Net income attributable to common stockholders is computed by subtracting from net income the portion of current period earnings that the participating securities would have been entitled to receive pursuant to their dividend rights had all of the period’s earnings been distributed. No such adjustment to earnings is made during periods with a net loss, as the holders of the participating securities have no obligation to fund losses. The Company reports the more dilutive of the approaches (two-class or “if-converted”) as its diluted net income per share during the period. For the periods presented, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share. Common shares consisting of shares potentially dilutive that are excluded from the calculated of diluted earnings per share because they are anti-dilutive as of December 31, 2023 and 2022 are as follows: Schedule of Diluted Earnings Per Share December 31, 2023 December 31, 2022 Warrants 1,760,350 - Stock options 140,750 39,000 Total 1,901,100 39,000

Other Current Assets

Other Current Assets	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	Note 5 – Other Current Assets Other current assets at December 31, 2023, and 2022 consisted of the following: Schedule of Other Current Assets December 31, December 31, 2023 2022 EDGE tax credit receivable (1) $ - $ 116,361 Federal and State income tax receivable 73,069 28,734 Prepaid insurance 316,718 20,040 Prepaid rent - 10,711 Prepaid licensing and office fees - 16,456 Retainers paid on professional services - 30,000 Total other current assets $ 389,787 $ 222,302 (1) A refundable corporate income tax credit from the State of Indiana, called the Economic Development for a Growing Economy (“EDGE”) Tax Credit, which provides an incentive to businesses to support jobs creation, capital investment and to improve the standard of living for Indiana residents.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6 – Property and Equipment Property and equipment at December 31, 2023, and 2022 consisted of the following: Schedule of Property and Equipment December 31, December 31, 2023 2022 Office equipment – 5 $ 81,340 $ 127,549 Leasehold improvements– 2 60,783 - Furniture and fixtures– 7 677 - Property and equipment, gross 677 - Less: Accumulated depreciation (63,827 ) (15,056 ) Total property and equipment, net $ 78,974 $ 112,493 Depreciation of property and equipment was $ 48,771 14,849

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued Expenses	Note 7 – Accrued Expenses Accrued expenses at December 31, 2023, and 2022 consisted of the following: Schedule of Accrued Expenses December 31, December 31, 2023 2022 Accrued payroll and taxes $ 148,924 $ 212,660 Accrued expenses 50,054 - Accrued retirement contributions - 4,874 Accrued franchise taxes - 18,777 Accrued interest - 2,806 Total accrued expenses $ 198,978 $ 239,117 The Company provides postretirement benefits pursuant to Internal Revenue Code of 1986, as amended, Section 401(k) for employees meeting specified criteria. The Company matches 100 4 88,327 8,778 28,534 4,874

Debt

Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt	Note 8 – Debt Line of Credit On February 7, 2022, the Company entered into a business loan agreement (as amended, the “loan agreement”) with Citizens State Bank of New Castle pursuant to which it originally received a revolving line of credit of up to $ 1,500,000 800,000 Pursuant to the terms of the Revolving Line of Credit, the outstanding balance shall not exceed 75% of the Company’s outstanding accounts receivable due from the State of Indiana aged more than 90 days together with all other accounts receivable aged less than 90 days. The Revolving Line of Credit was to terminate on December 31, 2022, unless extended pursuant to the terms thereof. The Company received extensions on the Revolving Line of Credit such that it will now terminate on October 24, 2023; however, no further advances are available under the Revolving Line of Credit. In the event of a default, all commitments and obligations pursuant to the Revolving Line of Credit will terminate immediately and, at Citizens State Bank of New Castle’s request, all Indebtedness (as defined in the loan agreement) shall become immediately due and payable. Advances on the Revolving Line of Credit are pursuant to a promissory note dated February 7, 2022 which accrues interest at a variable rate of 1.5% above the national prime interest rate as quoted in the Wall Street Journal, not to be less than 4.75% per annum or more than 21% per annum or the maximum rate allowed by law. Interest shall increase by an 2.0% in the event of a default. Pursuant to the promissory note, the Company has been required to pay monthly payments of unpaid interest since March 7, 2022. The Company may prepay all or a portion of the amount due prior to the date upon which it is due without any penalty. In connection with the Revolving Line of Credit, the Company entered into a commercial security agreement with Citizens State Bank of New Castle dated February 7, 2022, pursuant to which it granted Citizens State Bank of New Castle a security interest in the Collateral (as defined in the commercial security agreement) to secure the Indebtedness (as defined in the commercial security agreement). During the year ended December 31, 2023, the Company received proceeds of $ 300,000 1,050,551 14,076 0 750,551 During the year ended December 31, 2022, the Company received total advances of $ 2,819,275 2,068,724 14,076 750,551 Convertible Notes payable On various dates from January through April 7, 2023, the Company entered into subscription agreements with accredited investors pursuant to which it issued convertible promissory notes in the aggregate principal amount of $ 1,455,000 July 10, 2024 and October 7, 2024 2 6.00 On October 3, 2023, a total of $ 1,472,460 1,455,000 17,460 446,206 Notes Payable The Company recognized interest expense for the years ended December 31, 2023, and 2022, as follows: Schedule of Recognized Interest Expense December 31, December 31, 2023 2022 Interest on line of credit $ 27,054 $ 14,397 Interest on convertible notes payable 17,460 - Interest on notes payable 8,966 Amortization of underwriting fee on line of credit - 14,076 Interest on credit card debt 206 60 Total interest expense $ 53,686 $ 28,533 Insurance Notes Payable In 2023, the Company entered into three insurance policy financing arrangements to purchase various insurance policies. The total principal of these arrangements is $ 370,596 10.38 14.05 32,328 185,692 184,904

Lease

Lease	12 Months Ended
	Dec. 31, 2023
Lease
Lease	Note 9 – Lease The Company leases its current corporate headquarters under a three 2,976 5,978 10,711 5,332 three 128,527 107,013 The components of lease expense were as follows: Schedule of Lease Cost expenses For the Year Ended December 31, 2023 2022 Operating lease cost: Amortization of ROU asset $ 121,089 $ 184,288 Interest on lease liability 7,438 8,733 Total operating lease cost $ 128,527 $ 175,555 Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheets Information December 31, December 31, 2023 2022 Operating lease: Operating lease assets $ 63,199 $ 184,288 Current portion of operating lease liability, related party $ 63,199 $ 121,089 Noncurrent operating lease liability, related party - 63,199 Total operating lease liability $ 63,199 $ 184,288 Weighted average remaining lease term: Operating leases 0.5 1.5 Weighted average discount rate: Operating lease 5.75 % 5.75 % Supplemental cash flow and other information related to operating leases was as follows: Schedule of Supplemental Cash Flow and Other Information For the Year Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows used for operating leases $ 121,089 $ 107,013 Leased assets obtained in exchange for lease liabilities: Total operating lease liabilities $ - $ 131,187 Future minimum annual lease payments required under the operating lease and the present value of the net minimum lease payments are as follows at December 31, 2023: Schedule of Minimum Lease Payments For the Year Minimum Lease Ended December 31: Commitments 2024 $ 64,263 2025 - Total 64,263 Amount representing interest $ (1,064 ) Present value of net future minimum lease payments 63,199 Less current portion (63,199 ) Operating lease liability, related party, long term $ -

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 – Commitments and Contingencies Legal Contingencies From time to time, we may be involved in various disputes and litigation matters that arise in the ordinary course of business. The Company is currently not a party to any material legal proceedings. On June 28, 2022, the Company entered into a settlement agreement with a former employee pursuant to a wrongful termination lawsuit filed in the U.S. District Court, Southern District of Indiana in the amount of $ 28,000 In January 2024, a former employee filed a wrongful termination lawsuit against the Company in the U.S. District Court, Southern District of Indiana. The Company plans to vigorously defend itself against the claims, which it believes are without merit.

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity (Deficit)	Note 11 – Stockholders’ Equity (Deficit) In 2022, the Company’s board of directors approved a recapitalization of the Company’s equity, effected as of May 3, 2022, pursuant to which the 83,334 833,334 Each share of Class B common stock is entitled to 16.5 votes and is convertible at any time into ten shares of Class A common stock During March of 2022, the Company raised $ 1,000,000 2,000,000 0.50 1,322,500 1,102,094 1.20 Amendment to Articles of Incorporation On May 2, 2022, the Company filed an Amended and Restated Certificate of Incorporation that was subsequently amended on October 6, 2022 and May 30, 2023 to authorize the following: ● 100,000,000 0.001 ● 5,000,000 0.001 ● 10,000,000 0.001 Liquidation rights: In the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding up of the Company, the holders of Class A common stock and the holders of convertible Class B common stock shall be entitled to share equally, on a per share basis, in all assets of the Company of whatever kind available for distribution to the holders of common stock. Voting: The holders of the Class A common stock and the holders of the convertible Class B common stock shall at all times vote together as one class on all matters, including the election of directors, submitted to a vote or for the consent of the stockholders of the Company. Each holder of shares of convertible Class B common stock shall be entitled to 16.5 votes for each share of convertible Class B common stock held as of the applicable date on any matter that is submitted to a vote or for the consent of the stockholders of the Company. Each holder of shares of Class A common stock shall be entitled to one vote for each share of Class A common stock held as of the applicable date on any matter that is submitted to a vote or for the consent of the stockholders of the Company. Each share of convertible Class B common Stock was also convertible into 16.5 fully paid and nonassessable shares of Class A common stock. On October 6, 2022, the Company’s Amended and Restated Certificate of Incorporation was amended to change the conversion ratio from 16.5 shares to 10 shares of Class A common stock. The voting rights remain unchanged. The voting powers, conversion features, if any, designations, preferences, limitations, restrictions and other rights of each series of preferred stock shall be prescribed by resolution of the Board of Directors at the time a specific series of preferred stock is designated. None of the preferred shares have been designated or issued to date. Class A Common Stock The Company has 100,000,000 0.001 5,588,298 3,568,758 Class A Common Stock Sales On October 3, 2023 (the “Closing Date”), the Company completed its initial public offering (the “IPO”) of an aggregate of 1,615,000 units (“Units”) at a public offering price of $ 4.125 per Unit, with each Unit consisting of (a) one share of the Company’s Class A common stock and (b) one warrant (each, a “Warrant” and collectively, the “Warrants”) to purchase one share of Class A common stock at an exercise price equal to $6.50 per share, exercisable until the fifth anniversary of the issuance date, pursuant to that certain underwriting agreement dated as of September 28, 2023 (the “Underwriting Agreement”) by and between the Company and Kingswood, a division of Kingswood Capital Partners, LLC, as representative of the several underwriters named in the Underwriting Agreement (the “Representative”). The Company received gross proceeds of approximately $ 6,661,876 from the sale of the Units before deducting underwriting discounts, commissions and offering expenses of $ 1,928,133 . In addition, pursuant to the Underwriting Agreement, the Company granted the Representative a 45-day option to purchase up to 242,250 Units at the initial public offering price, less the underwriting discount, to cover over-allotments, if any (the “Over-Allotment Option”). On the Closing Date, the Company issued an additional 242,500 Warrants to the underwriters pursuant to the partial exercise by the underwriters of the Over-Allotment Option, generating gross proceeds of $ 2,422 . On the Closing Date, the Company granted to the underwriter fully vested warrants to purchase 145,350 5.156 5 352,677 0 4.80 122 4) a common stock price of $ 3.03 5 On May 10, 2023, a stockholder voluntarily surrendered 41,667 In June and August 2022, the Company raised a total of $ 1,322,500 1,102,094 1.20 During March 2022, the Company raised an aggregate of $ 1,000,000 2,000,000 0.50 The following is a summary of activity of outstanding stock warrants: Summary of Activity of Outstanding Stock Warrants Weighted Average Number Exercise of Shares Prices Balance, December 31, 2021 - $ - Warrants granted - - Warrants cancelled - - Balance, December 31, 2022 - - Warrants granted 2,002,850 6.40 Warrants exercised - - Warrants cancelled (242,500 ) (6.50 ) Balance, December 31, 2023 1,760,350 $ 6.39 Exercisable, December 31, 2023 - $ - The warrants have a weighted average remaining contractual life of 4.75 years and no Class A Common Stock Issued for Services In November 2023, the Company award 50,000 75,500 8,122 No From February through May 2022, the Company awarded a total of 800,002 510,000 Convertible Class B Common Stock The Company has 5,000,000 0.001 833,334 83,334 833,334 Convertible Class B Common Stock Issuances On November 21, 2020, the Company issued 83,334 100 83,334 833,334 Each share of convertible Class B common stock was convertible into 16.5 shares of Class A common stock, which was subsequently amended to be convertible into ten shares on of Class A common stock

Common Stock Options

Common Stock Options	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Common Stock Options	Note 12 – Common Stock Options Omnibus Equity Incentive Plan On April 11, 2022, the Company’s board of directors adopted, and the Company’s stockholders approved, the Syra Health Corp. 2022 Omnibus Equity Incentive Plan (“2022 Plan”). No more than 1,041,667 Class A Common Stock Option Awards On November 8, 2023, the Company granted options to purchase an aggregate 32,750 1.51 10 four years On November 8, 2023, the Company granted options to purchase an aggregate 30,000 1.51 10 one year On October 9, 2023, the Company granted options to purchase an aggregate 50,000 2.68 10 The fair value of the options was estimated at $ 198,383 0 4.45 4.71 112 115 1.51 2.68 6.25 21,041 196,955 On various dates between July 1, 2022 and September 1, 2022, the Company granted options to purchase an aggregate 32,502 1.20 25 6.25 93 3.03 0.9328 30,317 2,910 9,167 1.20 The following is a summary of activity of outstanding stock options: Schedule of Share-Based Compensation, Stock Options Activity Weighted Average Number Exercise of Shares Prices Balance, December 31, 2021 - $ - Options granted 39,000 1.00 Options cancelled - Balance, December 31, 2022 39,000 1.20 Options granted 112,750 2.03 Options forfeited (11,000 ) (1.00 ) Balance, December 31, 2023 140,750 $ 1.82 Exercisable, December 31, 2023 - $ - The options had a weighted average remaining life of 9.58

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 - Income Taxes For the period from November 20, 2020 (inception) through December 31, 2023, the Company incurred a net operating loss and, accordingly, no no 4,637,000 1,731,000 The effective income tax rate for the years ended December 31, 2023 and 2022 consisted of the following: Schedule of Effective Income Tax Rate December 31, December 31, 2023 2022 Federal statutory income tax rate 21 % 21 % State income taxes 3 % 3 % Change in valuation allowance (24 )% (24 )% Net effective income tax rate - - The components of the Company’s deferred tax asset are as follows: Schedule of Deferred Tax Assets December 31, 2023 2022 Deferred tax assets: Net deferred tax assets before valuation allowance $ 1,029,723 $ 332,400 Less: Valuation allowance (1,029,723 ) (332,400 ) Net deferred tax assets $ - $ - Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2023 and 2022, respectively. In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 14 – Subsequent Events The Company evaluates events that have occurred after the balance sheet date through the date these financial statements were issued. Subsequent to December 31, 2023, two investors exercised 130,789 850,139 Subsequent to December 31, 2023, the Company issued 12,500

Nature of Business and Signif_2

Nature of Business and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that may affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company maintains cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. Accounts are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 820 defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: - Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. - Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. - Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement. The carrying value of the Company’s financial assets and liabilities, such as cash, accounts receivable, accounts payable and accrued expenses are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company’s advances from related party approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2023, and 2022.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include money market accounts which have maturities of three months or less. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. Cash equivalents are stated at cost plus accrued interest, which approximates market value. There were no
Accounts Receivable	Accounts Receivable Accounts receivable are carried at their estimated collectible amounts. Accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. The Company had an allowance for doubtful accounts of $ 5,520 4,533
Deferred Offering Costs	Deferred Offering Costs Deferred offering costs related to the Company’s initial public offering (“IPO”) consisted principally of professional fees, legal and accounting, and other costs such as printing, and registration costs incurred in connection with the planned IPO of the Company and the sale of its Class A common stock. During the year ended December 31, 2022, the Company incurred $ 596,118 1,928,133
Property and Equipment	Property and Equipment Property and equipment is stated at cost, less accumulated depreciation. The cost of office equipment is depreciated using the straight-line method based on a five Repairs and maintenance expenditures are charged to operations as incurred. Major improvements and replacements, which extend the useful life of an asset, are capitalized and depreciated over the remaining estimated useful life of the asset. When assets are retired or sold, the cost and related accumulated depreciation are eliminated and any resulting gain or loss is reflected in operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with the provisions of ASC Topic 360, “ Impairment or Disposal of Long-Lived Assets
Leases	Leases The Company accounts for its leases under ASC 842 – Leases Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date, adjusted by the deferred rent liabilities at the adoption date. As the Company’s lease does not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Operating lease expense is recognized on a straight-line basis over the lease term.
Segment Reporting	Segment Reporting ASC Topic 280, “ Segment Reporting
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Payment terms vary by client and the services offered. The Company has the following main forms of revenue: – Healthcare Workforce; – Population Health – Digital Health – Behavioral and Mental Health Services – Health Education The Company primarily provides its services to state health and social service agencies and universities. Healthcare Workforce, Health Education and Behavioral Mental Health Service contracts are primarily accounted for as a single performance obligation satisfied over time because the customer simultaneously receives and consumes the benefits of our medical staffing on an hourly or daily basis. Population Health and Digital Health contracts generally consist of multiple performance obligations that are distinct, such as to provide data analytics and reporting, training, or develop technology for implementation and maintenance with the customer. The Company allocates the transaction price across the performance obligations based on the estimated fair value of the distinct performance obligations. Depending on the performance obligation, revenue is recognized at a point in time when the customer obtains the benefit of the services are provide, or over time in the case of digital health revenue where the customer simultaneously receives and consumes benefits of the contract, such as ongoing performance of our technology product. The contracts generally stipulate bi-weekly or monthly billing, and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the hours incurred at the contractual rate as the Company has the right to payment in an amount that corresponds directly with the value of performance completed to date. The Company may also be subject to penalties for violations of certain ethical standards and non-performance measures within these state contracts. The Company recognize revenue net of penalties. Disaggregated revenue data The Company’s revenue consists of the following revenue services within its industry: Schedule of Disaggregation of Revenue Net revenues: Healthcare workforce $ 4,259,292 $ 5,260,370 Population health 715,499 318,036 Digital health 515,250 - Behavioral and mental services 12,797 - Health education 12,306 39,300 Net revenues $ 5,515,144 $ 5,617,706
Cost of Services	Cost of Services The cost of services includes the wages and the related payroll taxes, employee benefits and certain other employee-related costs of the Company’s contract service employees, while they work on contract assignments.
Significant Concentrations	Significant Concentrations The majority of accounts receivable and revenue contracts are between the Company and different divisions within the Indiana Family and Social Services Administration (“FSSA”). Most contracts require monthly payments as the projects progress. The Company generally does not require collateral or advance payments. For each of the years ended December 31, 2023 and 2022, FSSA accounted for approximately 68 98 3,734,004 5,214,128 305,000 306,000 30 99
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred. The Company’s research and development costs consist of outside consultant fees to develop the Company’s technology-based solutions.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for equity instruments issued to employees and non-employees in accordance with the provisions of ASC 718 Stock Compensation (“ASC 718”). All transactions in which the consideration provided in exchange for the purchase of goods or services consists of the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share The Company used the two-class method to compute net loss per common share because it had issued securities, other than a single class of common stock, that contractually entitled the holders to participate in dividends and earnings. These participating securities included the Company’s Class A common stock, which was authorized pursuant to the Company’s amendment to its Certificate of Incorporation on May 2, 2022, and convertible Class B common stock which are entitled to share equally, on a per share basis, in all assets of the Company of whatever kind available for distribution to the holders of common stock. The two-class method requires earnings for the period to be allocated between common stock and participating securities based upon their respective rights to receive distributed and undistributed earnings. Under the two-class method, for periods with net income, basic net income per common share is computed by dividing the net income attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Net income attributable to common stockholders is computed by subtracting from net income the portion of current period earnings that the participating securities would have been entitled to receive pursuant to their dividend rights had all of the period’s earnings been distributed. No such adjustment to earnings is made during periods with a net loss, as the holders of the participating securities have no obligation to fund losses. The Company reports the more dilutive of the approaches (two-class or “if-converted”) as its diluted net income per share during the period. For the periods presented, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Income Taxes	Income Taxes The Company accounts for income taxes under the Financial Accounting Standards Board (“FASB”) ASC 740 Income Taxes (“ASC 740”), which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations.
Uncertain Tax Positions	Uncertain Tax Positions In accordance with ASC 740, the Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities may periodically audit the Company’s income tax returns. These audits include questions regarding the Company’s tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities. The Company recognizes interest and penalties related to uncertain tax positions, if any, as an income tax expense. The assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s various filing positions.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards From time to time, new accounting pronouncements are issued by the FASB that are adopted by the Company as of the specified effective date. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses Measurement of Credit Losses on Financial Instruments There are no other recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

Nature of Business and Signif_3

Nature of Business and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue	The Company’s revenue consists of the following revenue services within its industry: Schedule of Disaggregation of Revenue Net revenues: Healthcare workforce $ 4,259,292 $ 5,260,370 Population health 715,499 318,036 Digital health 515,250 - Behavioral and mental services 12,797 - Health education 12,306 39,300 Net revenues $ 5,515,144 $ 5,617,706

Basic and Diluted Earnings pe_2

Basic and Diluted Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Diluted Earnings Per Share	Common shares consisting of shares potentially dilutive that are excluded from the calculated of diluted earnings per share because they are anti-dilutive as of December 31, 2023 and 2022 are as follows: Schedule of Diluted Earnings Per Share December 31, 2023 December 31, 2022 Warrants 1,760,350 - Stock options 140,750 39,000 Total 1,901,100 39,000

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	Other current assets at December 31, 2023, and 2022 consisted of the following: Schedule of Other Current Assets December 31, December 31, 2023 2022 EDGE tax credit receivable (1) $ - $ 116,361 Federal and State income tax receivable 73,069 28,734 Prepaid insurance 316,718 20,040 Prepaid rent - 10,711 Prepaid licensing and office fees - 16,456 Retainers paid on professional services - 30,000 Total other current assets $ 389,787 $ 222,302 (1) A refundable corporate income tax credit from the State of Indiana, called the Economic Development for a Growing Economy (“EDGE”) Tax Credit, which provides an incentive to businesses to support jobs creation, capital investment and to improve the standard of living for Indiana residents.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment at December 31, 2023, and 2022 consisted of the following: Schedule of Property and Equipment December 31, December 31, 2023 2022 Office equipment – 5 $ 81,340 $ 127,549 Leasehold improvements– 2 60,783 - Furniture and fixtures– 7 677 - Property and equipment, gross 677 - Less: Accumulated depreciation (63,827 ) (15,056 ) Total property and equipment, net $ 78,974 $ 112,493

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses at December 31, 2023, and 2022 consisted of the following: Schedule of Accrued Expenses December 31, December 31, 2023 2022 Accrued payroll and taxes $ 148,924 $ 212,660 Accrued expenses 50,054 - Accrued retirement contributions - 4,874 Accrued franchise taxes - 18,777 Accrued interest - 2,806 Total accrued expenses $ 198,978 $ 239,117

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Recognized Interest Expense	The Company recognized interest expense for the years ended December 31, 2023, and 2022, as follows: Schedule of Recognized Interest Expense December 31, December 31, 2023 2022 Interest on line of credit $ 27,054 $ 14,397 Interest on convertible notes payable 17,460 - Interest on notes payable 8,966 Amortization of underwriting fee on line of credit - 14,076 Interest on credit card debt 206 60 Total interest expense $ 53,686 $ 28,533

Lease (Tables)

Lease (Tables)	12 Months Ended
	Dec. 31, 2023
Lease
Schedule of Lease Cost expenses	The components of lease expense were as follows: Schedule of Lease Cost expenses For the Year Ended December 31, 2023 2022 Operating lease cost: Amortization of ROU asset $ 121,089 $ 184,288 Interest on lease liability 7,438 8,733 Total operating lease cost $ 128,527 $ 175,555
Schedule of Supplemental Balance Sheets Information	Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheets Information December 31, December 31, 2023 2022 Operating lease: Operating lease assets $ 63,199 $ 184,288 Current portion of operating lease liability, related party $ 63,199 $ 121,089 Noncurrent operating lease liability, related party - 63,199 Total operating lease liability $ 63,199 $ 184,288 Weighted average remaining lease term: Operating leases 0.5 1.5 Weighted average discount rate: Operating lease 5.75 % 5.75 %
Schedule of Supplemental Cash Flow and Other Information	Supplemental cash flow and other information related to operating leases was as follows: Schedule of Supplemental Cash Flow and Other Information For the Year Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows used for operating leases $ 121,089 $ 107,013 Leased assets obtained in exchange for lease liabilities: Total operating lease liabilities $ - $ 131,187
Schedule of Minimum Lease Payments	Future minimum annual lease payments required under the operating lease and the present value of the net minimum lease payments are as follows at December 31, 2023: Schedule of Minimum Lease Payments For the Year Minimum Lease Ended December 31: Commitments 2024 $ 64,263 2025 - Total 64,263 Amount representing interest $ (1,064 ) Present value of net future minimum lease payments 63,199 Less current portion (63,199 ) Operating lease liability, related party, long term $ -

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Summary of Activity of Outstanding Stock Warrants	The following is a summary of activity of outstanding stock warrants: Summary of Activity of Outstanding Stock Warrants Weighted Average Number Exercise of Shares Prices Balance, December 31, 2021 - $ - Warrants granted - - Warrants cancelled - - Balance, December 31, 2022 - - Warrants granted 2,002,850 6.40 Warrants exercised - - Warrants cancelled (242,500 ) (6.50 ) Balance, December 31, 2023 1,760,350 $ 6.39 Exercisable, December 31, 2023 - $ -

Common Stock Options (Tables)

Common Stock Options (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Share-Based Compensation, Stock Options Activity	The following is a summary of activity of outstanding stock options: Schedule of Share-Based Compensation, Stock Options Activity Weighted Average Number Exercise of Shares Prices Balance, December 31, 2021 - $ - Options granted 39,000 1.00 Options cancelled - Balance, December 31, 2022 39,000 1.20 Options granted 112,750 2.03 Options forfeited (11,000 ) (1.00 ) Balance, December 31, 2023 140,750 $ 1.82 Exercisable, December 31, 2023 - $ -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate	The effective income tax rate for the years ended December 31, 2023 and 2022 consisted of the following: Schedule of Effective Income Tax Rate December 31, December 31, 2023 2022 Federal statutory income tax rate 21 % 21 % State income taxes 3 % 3 % Change in valuation allowance (24 )% (24 )% Net effective income tax rate - -
Schedule of Deferred Tax Assets	The components of the Company’s deferred tax asset are as follows: Schedule of Deferred Tax Assets December 31, 2023 2022 Deferred tax assets: Net deferred tax assets before valuation allowance $ 1,029,723 $ 332,400 Less: Valuation allowance (1,029,723 ) (332,400 ) Net deferred tax assets $ - $ -

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Net revenues	$ 5,515,144	$ 5,617,706
Healthcare Workforce [Member]
Product Information [Line Items]
Net revenues	4,259,292	5,260,370
Population Health [Member]
Product Information [Line Items]
Net revenues	715,499	318,036
Digital Health [Member]
Product Information [Line Items]
Net revenues	515,250
Behavioral and Mental Services [Member]
Product Information [Line Items]
Net revenues	12,797
Health Education [Member]
Product Information [Line Items]
Net revenues	$ 12,306	$ 39,300

Nature of Business and Signif_4

Nature of Business and Significant Accounting Policies (Details Narrative) - USD ($)		12 Months Ended
	Oct. 03, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Gross proceeds	$ 5,332,283	$ 5,332,283	$ 2,322,500
Offering cost		$ 1,928,133	$ 596,118
Options to purchase stock		112,750	39,000
FDIC insured amount		$ 250,000
Cash equivalents		0	$ 0
Accounts receivable		$ 5,520	4,533
Property and equipment useful life		5 years
Revenues		$ 5,515,144	5,617,706
FSSA – NeuroDiagnostic Institute [Member] | Healthcare Workforce [Member]
Product Information [Line Items]
Revenues		3,734,004	5,214,128
FSSA – Division of Mental Health and Addiction [Member] | Population Health [Member]
Product Information [Line Items]
Revenues		$ 305,000	$ 306,000
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Family and Social Services Administration (FSSA) [Member]
Product Information [Line Items]
Revenue percentage		68%	98%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Family and Social Services Administration (FSSA) [Member]
Product Information [Line Items]
Revenue percentage		30%	99%
IPO [Member]
Product Information [Line Items]
Aggregate shares issued	1,615,000
Public offering price	$ 4.125
Warrant exercise price	$ 6.50
Gross proceeds	$ 6,661,876
Offering cost	$ 1,928,133
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Product Information [Line Items]
Aggregate shares issued	242,250
Options to purchase stock	242,250
Number of warrants issued	242,500
Gross proceeds from warrant exercise	$ 2,422

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)		4 Months Ended	12 Months Ended
	Oct. 03, 2023	Apr. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash			$ 3,280,075
Working capital			3,871,038
Accumulated deficit			5,064,955	$ 2,126,612
Convertible notes payable		$ 1,455,000	1,455,000
Proceeds from commnon stock	$ 5,332,283		$ 5,332,283	$ 2,322,500

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
	May 03, 2022	May 01, 2022	Jul. 01, 2021	Aug. 23, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 21, 2020
Related Party Transaction [Line Items]
Repayments on advances from related party					$ 1,095,000	$ 288,200
Advanced balance of loan					200,010
Advances received from related party					1,295,010	94,000
Lease expense					128,527	175,555
Service cost					$ 4,103,244	$ 4,555,924
Convertible Class B Common Stock [Member]
Related Party Transaction [Line Items]
Common stock, shares issued	83,334				833,334	833,334	83,334
Conversion of stock, shares converted	833,334					833,334
Sahasra Technologies Corp [Member]
Related Party Transaction [Line Items]
Principal debt				$ 1,295,010
Repayments on advances from related party				$ 1,095,000
Advanced balance of loan					$ 200,010
Other liabilities					0
ST Logics [Member]
Related Party Transaction [Line Items]
Receivable from related party					50,614
STVentures [Member]
Related Party Transaction [Line Items]
Lease term		3 years	3 years
Base monthly rent		$ 10,711	$ 5,332
Lease expense					128,527	$ 107,013
RAD CUBE LLC [Member] | Information Technology Services [Member]
Related Party Transaction [Line Items]
Service cost					3,320	23,260
Accounts payable, related parties					0	3,200
NLogix [Member] | Recruitment and Human Resource Services [Member]
Related Party Transaction [Line Items]
Service cost					$ 348,304	$ 137,494

Schedule of Diluted Earnings Pe

Schedule of Diluted Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,901,100	39,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,760,350
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	140,750	39,000

Schedule of Other Current Asset

Schedule of Other Current Assets (Details) - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
EDGE tax credit receivable	[1]		$ 116,361
Federal and State income tax receivable		73,069	28,734
Prepaid insurance		316,718	20,040
Prepaid rent			10,711
Prepaid licensing and office fees			16,456
Retainers paid on professional services			30,000
Total other current assets		$ 389,787	$ 222,302
[1]A refundable corporate income tax credit from the State of Indiana, called the Economic Development for a Growing Economy (“EDGE”) Tax Credit, which provides an incentive to businesses to support jobs creation, capital investment and to improve the standard of living for Indiana residents.

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (63,827)	$ (15,056)
Total property and equipment, net	78,974	112,493
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	81,340	127,549
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	60,783
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 677

Schedule of Property and Equi_2

Schedule of Property and Equipment (Details) (Parenthetical)	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	2 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	7 years

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 48,771	$ 14,849

Schedule of Accrued Expenses (D

Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued payroll and taxes	$ 148,924	$ 212,660
Accrued expenses	50,054
Accrued retirement contributions		4,874
Accrued franchise taxes		18,777
Accrued interest		2,806
Total accrued expenses	$ 198,978	$ 239,117

Accrued Expenses (Details Narra

Accrued Expenses (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Employers contribution percentage match	100%
Employees contribution percentage	4%
Investment retirement account contribution expenses	$ 88,327	$ 28,534
Accrued retirement contributions	$ 8,778	$ 4,874

Schedule of Recognized Interest

Schedule of Recognized Interest Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Interest on line of credit	$ 27,054	$ 14,397
Interest on convertible notes payable	17,460
Interest on notes payable	8,966
Amortization of underwriting fee on line of credit		14,076
Interest on credit card debt	206	60
Total interest expense	$ 53,686	$ 28,533

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)			3 Months Ended	12 Months Ended
	Oct. 03, 2023	Feb. 07, 2022	Apr. 07, 2023	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Proceeds from repayment of line of credit				$ 1,050,551	$ 2,082,800
Underwriting fee					14,076
Line of credit					750,551
Value of conversion of convertible securities issued	$ 1,472,460			1,472,460
Periodic interest payment				17,460
Repayment of notes payable				185,692
Notes payable				184,904
Common Class A [Member]
Line of Credit Facility [Line Items]
Conversion of Convertible Securities issued, shares	446,206
Subscription Agreements [Member] | Convertible Promissory Notes [Member]
Line of Credit Facility [Line Items]
Principal amount	$ 1,455,000		$ 1,455,000
Convertible promissory notes maturity date, description			July 10, 2024 and October 7, 2024
Convertible promissory notes, accrued interest			2%
Convertible promissory notes, conversion price			$ 6
Periodic interest payment	$ 17,460
Insurance Policy Financing Arrangements [Member]
Line of Credit Facility [Line Items]
Principal amount				370,596
Periodic interest payment				$ 32,328
Insurance Policy Financing Arrangements [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Interest rate percentage				10.38%
Insurance Policy Financing Arrangements [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate percentage				14.05%
Revolving Credit Facility [Member] | Loan Agreement [Member]
Line of Credit Facility [Line Items]
Revolving line of credit maximum borrowing limit		$ 1,500,000
Revolving line of credit		800,000
Revolving line of facility description				Pursuant to the terms of the Revolving Line of Credit, the outstanding balance shall not exceed 75% of the Company’s outstanding accounts receivable due from the State of Indiana aged more than 90 days together with all other accounts receivable aged less than 90 days. The Revolving Line of Credit was to terminate on December 31, 2022, unless extended pursuant to the terms thereof. The Company received extensions on the Revolving Line of Credit such that it will now terminate on October 24, 2023; however, no further advances are available under the Revolving Line of Credit. In the event of a default, all commitments and obligations pursuant to the Revolving Line of Credit will terminate immediately and, at Citizens State Bank of New Castle’s request, all Indebtedness (as defined in the loan agreement) shall become immediately due and payable. Advances on the Revolving Line of Credit are pursuant to a promissory note dated February 7, 2022 which accrues interest at a variable rate of 1.5% above the national prime interest rate as quoted in the Wall Street Journal, not to be less than 4.75% per annum or more than 21% per annum or the maximum rate allowed by law. Interest shall increase by an 2.0% in the event of a default. Pursuant to the promissory note, the Company has been required to pay monthly payments of unpaid interest since March 7, 2022. The Company may prepay all or a portion of the amount due prior to the date upon which it is due without any penalty. In connection with the Revolving Line of Credit, the Company entered into a commercial security agreement with Citizens State Bank of New Castle dated February 7, 2022, pursuant to which it granted Citizens State Bank of New Castle a security interest in the Collateral (as defined in the commercial security agreement) to secure the Indebtedness (as defined in the commercial security agreement).
Proceeds from payments line of credit				$ 300,000	2,819,275
Proceeds from repayment of line of credit				$ 1,050,551	2,068,724
Underwriting fee		$ 14,076			$ 14,076

Schedule of Lease Cost expenses

Schedule of Lease Cost expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease
Amortization of ROU asset	$ 121,089	$ 184,288
Interest on lease liability	7,438	8,733
Total operating lease cost	$ 128,527	$ 175,555

Schedule of Supplemental Balanc

Schedule of Supplemental Balance Sheets Information (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Lease
Operating lease assets	$ 63,199	$ 184,288
Current portion of operating lease liability, related party	63,199	121,089
Noncurrent operating lease liability, related party		63,199
Total operating lease liability	$ 63,199	$ 184,288
Weighted-average remaining lease term (in years) (Year)	6 months	1 year 6 months
Weighted-average discount rate (Rate)	5.75%	5.75%

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow and Other Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease
Operating cash flows used for operating leases	$ 121,089	$ 107,013
Total operating lease liabilities		$ 131,187

Schedule of Minimum Lease Payme

Schedule of Minimum Lease Payments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Lease
2024	$ 64,263
2025
Total	64,263
Amount representing interest	(1,064)
Present value of net future minimum lease payments	63,199	$ 184,288
Less current portion	(63,199)	(121,089)
Operating lease liability, related party, long term		$ 63,199

Lease (Details Narrative)

Lease (Details Narrative)			12 Months Ended
	May 01, 2022 USD ($) ft²	Jul. 01, 2021 USD ($) ft²	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Lease rent expense			$ 128,527	$ 175,555
STVentures [Member]
Defined Benefit Plan Disclosure [Line Items]
Lease term	3 years	3 years
Office space | ft²	2,976	5,978
Base monthly rent	$ 10,711	$ 5,332
Lease rent expense			$ 128,527	$ 107,013

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Jun. 28, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Litigation settlement expense	$ 28,000

Summary of Activity of Outstand

Summary of Activity of Outstanding Stock Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Warrants outstanding beginning balance
Weighted average exercises price, outstanding beginning balance
Warrants granted	2,002,850
Weighted average exercises price, granted	$ 6.40
Warrants cancelled	(242,500)
Weighted average exercises price, cancelled	$ (6.50)
Warrants exercised
Weighted average exercises price, exercised
Warrants outstanding ending balance	1,760,350
Weighted average exercises price, outstanding ending balance	$ 6.39
Warrants exercisable ending balance
Weighted average exercises price, exercisable ending balance

Stockholders_ Equity (Deficit_2

Stockholders’ Equity (Deficit) (Details Narrative) - USD ($)				1 Months Ended				2 Months Ended	4 Months Ended	12 Months Ended
	Oct. 03, 2023	May 03, 2022	Nov. 21, 2020	Nov. 30, 2023	Aug. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 01, 2022	May 31, 2022	Dec. 31, 2023	Dec. 31, 2022	May 30, 2023	May 10, 2023	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period value new issues										$ 4,736,165	$ 2,322,500
Preferred stock, shares authorized										1,000,000	1,000,000	10,000,000
Preferred stock, par value										$ 0.001	$ 0.001	$ 0.001
Deferred Offering Costs										$ 1,928,133	$ 596,118
Fair value of the options										$ 198,383
Dividend yield										0%
Expected term								6 years 3 months		6 years 3 months
Warrants and rights outstanding term	4 years 9 months
Warrants and rights outstanding intrinsic value	$ 0
Stock issued during period shares issued for services										0
Stock issued during period value issued for services											$ 510,000
Six Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period shares issued for services									800,002
Stock issued during period value issued for services									$ 510,000
Kingswood Capital Partners LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Granted options	145,350
Exercise price	$ 5.156
Granted options term	5 years
Fair value of the options	$ 352,677
Dividend yield	0%
Risk free rate	4.80%
Volatility rate	122%
Exercise price	$ 3.03
Expected term	5 years
IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	1,615,000
Sale of Stock, Price Per Share	$ 4.125
Sale of Stock, Description of Transaction	(a) one share of the Company’s Class A common stock and (b) one warrant (each, a “Warrant” and collectively, the “Warrants”) to purchase one share of Class A common stock at an exercise price equal to $6.50 per share, exercisable until the fifth anniversary of the issuance date, pursuant to that certain underwriting agreement dated as of September 28, 2023 (the “Underwriting Agreement”) by and between the Company and Kingswood, a division of Kingswood Capital Partners, LLC, as representative of the several underwriters named in the Underwriting Agreement (the “Representative”).
Proceeds from Issuance Initial Public Offering	$ 6,661,876
Deferred Offering Costs	$ 1,928,133
Exercise price	$ 6.50
IPO [Member] | Underwriting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Outstanding	242,500
Over-Allotment Option [Member] | Underwriting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	242,250
Proceeds from Issuance of Warrants	$ 2,422
Convertible Common Stock B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares of convertible common stock		833,334
Common stock conversion basis										Each share of convertible Class B common Stock was also convertible into 16.5 fully paid and nonassessable shares of Class A common stock. On October 6, 2022, the Company’s Amended and Restated Certificate of Incorporation was amended to change the conversion ratio from 16.5 shares to 10 shares of Class A common stock. The voting rights remain unchanged.
Common stock, shares authorized										5,000,000		5,000,000
Common stock, par value										$ 0.001		$ 0.001
Common stock voting rights										Each holder of shares of convertible Class B common stock shall be entitled to 16.5 votes for each share of convertible Class B common stock held as of the applicable date on any matter that is submitted to a vote or for the consent of the stockholders of the Company.
Common stock, shares issued											833,334			833,334
Common stock shares outstanding											833,334			833,334
Common Class B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock conversion basis		Each share of Class B common stock is entitled to 16.5 votes and is convertible at any time into ten shares of Class A common stock
Common Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares of convertible common stock	446,206
Common stock, shares authorized										100,000,000	100,000,000	100,000,000
Common stock, par value										$ 0.001	$ 0.001	$ 0.001
Common stock voting rights										Each holder of shares of Class A common stock shall be entitled to one vote for each share of Class A common stock held as of the applicable date on any matter that is submitted to a vote or for the consent of the stockholders of the Company.
Common stock, shares issued										5,588,298	3,568,758
Common stock shares outstanding										5,588,298	3,568,758
Exercise price								$ 1.20
Common stock, shares surrendered													41,667
Stock issuance expense										$ 8,122
Common Class A [Member] | Restricted Stock [Member] | Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period shares issued for services				50,000
Stock issued during period value issued for services				$ 75,500
Common Class A [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period value new issues					$ 1,322,500	$ 1,322,500	$ 1,000,000
Stock issued during period shares new issues					1,102,094	1,102,094	2,000,000
Share price					$ 1.20	$ 1.20	$ 0.50
Convertible Class B Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized										5,000,000	5,000,000
Common stock, par value										$ 0.001	$ 0.001
Common stock, shares issued		83,334	83,334							833,334	833,334
Common stock shares outstanding										833,334	833,334
Conversion of stock, shares converted		833,334									833,334
Convertible Common Stock B Issuances [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares of convertible common stock		833,334
Common stock conversion basis		Each share of convertible Class B common stock was convertible into 16.5 shares of Class A common stock, which was subsequently amended to be convertible into ten shares on of Class A common stock
Common stock shares outstanding		83,334
Stock issued during period shares issued for services			83,334
Stock issued during period value issued for services			$ 100
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares outstanding		83,334
Common Stock [Member] | Common Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares outstanding										5,588,298	3,568,758
Stock issued during period value new issues										$ 1,615	$ 2,769
Stock issued during period shares new issues										1,615,000	2,768,756
Stock issued during period shares issued for services											800,002
Stock issued during period value issued for services											$ 800
Common Stock [Member] | Convertible Class B Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares outstanding										833,334	833,334			833,334
Stock issued during period value new issues
Stock issued during period value issued for services

Schedule of Share-Based Compens

Schedule of Share-Based Compensation, Stock Options Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Number of options, beginning balance	39,000
Weighted average exercise prices, ending balance	$ 1.20
Options granted	112,750	39,000
Weighted average exercise price, granted	$ 2.03	$ 1
Options cancelled
Options forfeited	(11,000)
Weighted average exercise price, forfeited	$ (1)
Number of options, ending balance	140,750	39,000
Weighted average exercise prices, ending balance	$ 1.82	$ 1.20
Exercisable ending balance
Weighted average exercise price, exercisable

Common Stock Options (Details N

Common Stock Options (Details Narrative) - USD ($)				2 Months Ended	3 Months Ended	12 Months Ended
	Nov. 08, 2023	Oct. 09, 2023	Apr. 11, 2022	Sep. 01, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Shares issued						$ 4,736,165	$ 2,322,500
Fair value of the options						$ 198,383
Dividend rate						0%
Risk free interest rate						4.45%
Risk free interest rate						4.71%
Expected volatiltity						112%
Expected volatiltity rate						115%
Expected term				6 years 3 months		6 years 3 months
Share based compensation recognized						$ 21,041
Share based compensation expense unrecognized						196,955
Number of options vested				25%
Weighted average volatility rate				93%
Weighted average risk free interest rate				3.03%
Weighted average call option value				$ 0.9328
Aggregate intrinsic value				$ 30,317
Share based compensation expense						$ 32,831	$ 2,910
Remaining contractual life						9 years 6 months 29 days
Equity Option [Member]
Class of Stock [Line Items]
Number of options cancelled					9,167
Exercise price of options cancelled					$ 1.20
Common Class A [Member]
Class of Stock [Line Items]
Exercise price				$ 1.20
Purchase of shares granted options				32,502
Ten Employees [Member]
Class of Stock [Line Items]
Granted options	32,750
Exercise price	$ 1.51
Granted options term	10 years
Vesting period	4 years
Three Consultants [Member]
Class of Stock [Line Items]
Granted options	30,000
Exercise price	$ 1.51
Granted options term	10 years
Vesting period	1 year
Five Board Members [Member]
Class of Stock [Line Items]
Granted options		50,000
Exercise price		$ 2.68
Granted options term		10 years
Maximum [Member]
Class of Stock [Line Items]
Exercise price						$ 2.68
Minimum [Member]
Class of Stock [Line Items]
Exercise price						$ 1.51
Omnibus Equity Incentive Plan [Member] | Maximum [Member]
Class of Stock [Line Items]
Shares issued			$ 1,041,667

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	21%	21%
State income taxes	3%	3%
Change in valuation allowance	(24.00%)	(24.00%)
Net effective income tax rate

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net deferred tax assets before valuation allowance	$ 1,029,723	$ 332,400
Less: Valuation allowance	(1,029,723)	(332,400)
Net deferred tax assets

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	37 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax provisions	$ 0
Income tax benefits	0
Federal net operating losses	$ 4,637,000	$ 1,731,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	3 Months Ended
	Mar. 31, 2024 USD ($) shares
November 2023 [Member]
Subsequent Event [Line Items]
Restricted stock awarded	12,500
Two Investors [Member] | Common Class A [Member]
Subsequent Event [Line Items]
Warrants to purchase	130,789
Proceeds from issuance of warrants | $	$ 850,139