{"url_path":"/sec/ozsc/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 Certain Relationships and Related Transactions**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1679817/0001493152-26-023179-index.html","accession_number":"0001493152-26-023179","cik":"0001679817","ticker":"OZSC","issuer_name":"OZOP ENERGY SOLUTIONS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1679817/0001493152-26-023179-index.html","primary_entity_key":"0001679817","primary_entity_name":"OZOP ENERGY SOLUTIONS, INC."},"word_count":173,"has_tables":true,"body_markdown":"**Item\n13. Certain Relationships and Related Transactions**\n\n \n\nFor\nthe years ended December 31, 2025, and 2024, the Company recorded expenses to its officers of $960,000 respectively. As of December 31,\n2025, the Company owes Mr. Conway $281,600 for unpaid management fees.\n\n \n\nDuring\nthe year ended December 31, 2025, the Company sold its building to an entity controlled by Mr. Conway. The sale price was $600,000 and\nthe Company received $100,000 in cash and Mr. Conway forgave $500,000 of related party accrued and unpaid management fees owed. The Company\nrecorded a gain on the sale of the building to a related party of $86,250, which is included in the Statement of Operations for the year\nended December 31, 2025 (see Note 4). After the building was sold to the related party, the Company leased back the building from the\nsame related party in September 2025 for a three-year lease with a monthly lease payment of $5,000 beginning on September 1, 2026, which\nwas accounted for as a sale and leaseback transaction (see Note 12)."}