Marijuana Company of America (MCOA) 10-Q19 May 212021 Q1 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2021	May 19, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-27039
Entity Registrant Name	Marijuana Co of America, Inc.
Entity Central Index Key	0001078799
Entity Tax Identification Number	98-1246221
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	1340 West Valley Parkway
Entity Address, Address Line Two	Suite 205
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	(888)
Local Phone Number	777-4362
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	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,856,957,259
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash	$ 639,983	$ 74,503
Short-term Investments	859,197	239,063
Accounts receivable, net	6,807	8,640
Inventory	91,271	103,483
Prepaid Insurance	46,156	55,783
Other current assets	95,564	56,121
Total current assets	1,738,978	537,593
Property and equipment, net	7,182	6,542
Other assets:
Long-term Investments	2,202,001	1,552,001
Right-of-use assets	3,978	7,858
Security deposit	2,500	2,500
Total assets	3,954,639	2,106,494
Current liabilities:
Accounts payable	488,995	480,877
Accrued compensation	24,000	79,214
Accrued liabilities	27,352	401,461
Notes payable, related parties	20,000	40,000
Loans payable PPP Stimulus	35,500	35,500
Convertible notes payable, net of debt discount of $773,797 and $808,980, respectively	258,878	1,426,894
Right-of-use liabilities - current portion	3,978	7,858
Subscriptions payable	669,783	670,000
Derivative liability	3,580,915	4,426,057
Total current liabilities	5,109,401	7,567,861
Total liabilities	5,109,401	7,567,861
Stockholders' deficit:
Common stock, $0.001 par value; 15,000,000,000 shares authorized; 4,780,073,945 and 3,136,774,861 shares issued and outstanding as of March 31, 2021 and December 31, 2020, respectively	4,780,074	3,136,775
Common stock to be issued, 1,000,000 and 11,892,411 shares, respectively	1,000	11,892
Additional paid in capital	84,019,749	77,687,561
Accumulated deficit	(89,967,585)	(86,309,595)
Total stockholders' deficit	(1,154,762)	(5,461,367)
Total liabilities and stockholders' deficit	3,954,639	2,106,494
Preferred Class A [Member]
Stockholders' deficit:
Preferred stock value	10,000	10,000
Preferred Class B [Member]
Stockholders' deficit:
Preferred stock value	$ 2,000	$ 2,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Convertible note payable, net of debt discount	$ 773,797	$ 808,980
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	15,000,000,000	15,000,000,000
Common stock, shares issued	4,780,073,945	3,136,774,861
Common stock, shares outstanding	4,780,073,945	3,136,774,861
Common stock to be issued	1,000,000	11,892,411
Preferred Class A [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Preferred Class B [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2,000,000	0
Preferred stock, shares outstanding	2,000,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
REVENUES:
Sales	$ 34,930	$ 78,647
Related party Sales	0	3,172
Total Revenues	34,930	81,819
Cost of sales	25,180	34,205
Gross Profit	9,750	47,614
OPERATING EXPENSES:
Depreciation	1,391	1,746
Selling and marketing	107,549	126,455
Payroll and related	138,145	101,199
Stock-based compensation	19,900	6,000
General and administrative	525,682	204,371
Total operating expenses	792,667	439,771
Net loss from operations	(782,917)	(392,157)
OTHER INCOME (EXPENSES):
Interest expense, net	(1,100,962)	(890,151)
Impairment gain (Loss) on Joint Ventures	0	(268,002)
Income (loss) on equity investment	0	(126,845)
Loss on change in fair value of derivative liabilities	(2,326,018)	(430,692)
Unrealized Gain (loss) on trading securities	620,134	(13,945)
(Loss) Gain on settlement of debt	(68,227)	3,490
Total other income (expense)	(2,875,073)	(1,726,145)
Net loss before income taxes	(3,657,990)	(2,118,302)
Income taxes (benefit)	0	0
NET INCOME (LOSS)	$ (3,657,990)	$ (2,118,302)
Loss per common share, basic and diluted	$ 0	$ (0.02)
Weighted average number of common shares outstanding, basic and diluted (after stock-split)	4,028,293,332	94,235,680

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Deficit (Unaudited) - USD ($)	Class A Preferred Stock	Class B Preferred Stock	Common Stock [Member]	Common Stock To Be Issued	Stock Subcriptions	Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, shares at Dec. 31, 2019	10,000,000		77,958,081
Beginning Balance, value at Dec. 31, 2019	$ 10,000		$ 77,958			$ 63,467,054	$ (74,164,213)	$ (10,609,201)
Common stock issued to settle amounts previously accrued, shares			8,333
Common stock issued to settle amounts previously accrued, value			$ 8			6,692		6,700
Common stock issued for services rendered, shares			8,333
Common stock issued for services rendered, value			$ 8			306		314
Common stock issued in settlement of convertible notes payable and accrued interest, shares			32,805,286
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 32,805			600,895		633,700
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			12,244,897	1,000,000
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 12,245	$ 1,000		342,755		356,000
Common stock issued in settlement of legal case, shares			3,677,889
Common stock issued in settlement of legal case, value			$ 3,678			952,573		956,251
Reclassification of derivative liabilities to additional paid in capital						659,160		659,160
Net Loss							(2,118,302)	(2,118,302)
Ending Balance, shares at Mar. 31, 2020	10,000,000		126,702,819	1,000,000
Ending Balance, value at Mar. 31, 2020	$ 10,000		$ 126,702	$ 1,000		66,029,435	(76,282,515)	(10,115,378)
Beginning Balance, shares at Dec. 31, 2020	10,000,000	2,000,000	3,136,774,841	11,892,411
Beginning Balance, value at Dec. 31, 2020	$ 10,000	$ 2,000	$ 3,136,775	$ 11,892		77,687,561	(86,309,595)	(5,461,367)
Common stock issued for services rendered, shares			1,000,020
Common stock issued for services rendered, value			$ 1,000			9,900		10,900
Common stock issued in settlement of convertible notes payable and accrued interest, shares			621,622,284
Common stock issued in settlement of convertible notes payable and accrued interest, value			$ 621,622			952,534		1,574,156
Issuance of common stock for setlement of liabilities, shares			3,027,031	(10,892,411)
Issuance of common stock for setlement of liabilities, value			$ 3,027	$ (10,892)		16,488		8,623
Common stock issued in exchange for exercise of warrants on a cashless basis, shares			400,000,000
Common stock issued in exchange for exercise of warrants on a cashless basis, value			$ 400,000			(400,000)
Sale of common stock, shares			575,714,285
Sale of common stock, value			$ 575,714			669,286		1,245,000
Issuance of common stock for investments, shares			41,935,484
Issuance of common stock for investments, value			$ 41,936			608,065		650,000
Reclassification of derivative liabilities to additional paid in capital						4,475,915		4,475,915
Net Loss							(3,657,990)	(3,657,990)
Ending Balance, shares at Mar. 31, 2021	10,000,000	2,000,000	4,780,073,945	1,000,000
Ending Balance, value at Mar. 31, 2021	$ 10,000	$ 2,000	$ 4,780,074	$ 1,000		$ 84,019,749	$ (89,967,585)	$ (1,154,762)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ (3,657,990)	$ (2,118,302)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	311,710	436,593
Depreciation and amortization	1,391	1,746
Impairment Loss on equity method investee	0	268,002
Impairment loss on equity investment	0	126,845
Loss on change in fair value of derivative liability	2,326,018	430,692
Interest expense recognized for the excess of fair value of derivative liability over net book value of notes payable at issuance	694,755	206,094
Loss on share inducement and settlement of warrant liability	0	138,885
Stock-based compensation	10,900	6,000
Unrealized (Gain) Loss on trading securities	(620,134)	13,946
Loss on settlement of liabilities	71,647	0
Changes in operating assets and liabilities:
Accounts receivable	1,833	5,443
Inventories	12,212	12,787
Prepaid expenses and other current assets	(29,816)	(34,329)
Accounts payable	74,178	(78,764)
Accrued expenses and other current liabilities	(159,063)	(12,881)
Right-of-use assets	3,880	3,399
Right-of-use liabilities	(3,880)	(3,399)
Accrued compensation	0	0
Net cash provided by (used in) operating activities	(962,359)	(597,243)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(2,031)	(1,271)
Net cash provided by (used in) investing activities	(2,031)	(1,271)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable	535,000	442,000
Repayments of notes payable	(230,130)	0
Repayments to related parties	(20,000)	0
Proceeds from sale of common stock	1,245,000	0
Net cash provided by (used in) financing activities	1,529,870	442,000
Net increase (decrease) in cash	565,480	(156,514)
Cash at beginning of period	74,503	211,765
Cash at end of period	639,983	55,251
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0
Cash paid for taxes	0	0
Non cash transactions:
Common stock issued in settlement of convertible notes payable	1,574,156	633,700
Reclassification of derivative liabilities to additional paid-in capital	4,475,915	659,160
Common stock issued for investment	650,000	0
Common stock issued to settle liabilities	8,622	0
Common shares issued in settlement of legal case	$ 0	$ 956,251

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	3 Months Ended
Nature of Operations and Basis of Presentation	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Marijuana Company of America, Inc. (the “Company”) was incorporated under the laws of the State of Utah in October 1985 under the name Mormon Mint, Inc. The corporation was originally organized to manufacture and market commemorative medallions related to the Church of Jesus Christ of Latter Day Saints. On January 5, 1999, Bekam Investments, Ltd. acquired 100% of the common shares of the Company and spun the Company off changing its name Converge Global, Inc. From August 13, 1999 until November 20, 2002, the Company focused on the development and implementation of Internet web content and e-commerce applications. In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties. From 2009 to 2014, the Company operated primarily in the mining exploration business. In 2015, the Company changed its business model to a marketing and distribution company for medical marijuana, and changed its name to Marijuana Company of America, Inc. At the time of the transition in 2015, there were no remaining assets, liabilities or operating activities of the mining business. On September 21, 2015, the Company formed H Smart, Inc. in the State of Delaware as a wholly-owned subsidiary of the Company for the purpose of operating the hempSMART™ brand. On February 1, 2016, the Company formed MCOA CA, Inc. in the State of California as a wholly-owned subsidiary of the Company to facilitate mergers, acquisitions and the offering of investments or loans to the Company. On May 3, 2017, the Company formed Hempsmart Limited in the United Kingdom as a wholly-owned subsidiary of the Company for the purpose of future expansion into the European market. The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, H Smart, Inc., Hempsmart Limited and MCOA CA, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of December 31, 2020 has been derived from audited financial statements [set forth in the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on April 14, 2021 (the “Annual Report”)]. Operating results for the three months ended March 31, 2021 are not necessarily indicative of results that may be expected for the year ending December 31, 2021. These condensed consolidated financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2020.

Going Concern And Management's

Going Concern And Management's Liquidity Plans	3 Months Ended
Going Concern And Management's Liquidity Plans	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern and Management's Liquidity Plans	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, for the three months ended March 31, 2021, the Company incurred net losses from operations of $ and used cash in operations of $962,359. These factors among others may indicate that the Company will be unable to continue as a going concern for a reasonable period of time. The Company's primary source of operating funds for the three months ended March 31, 2021 has been from revenue generated from the proceeds related to the issuance of common stock, convertible and other debt. The Company has experienced net losses from operations since inception, but expects these conditions to improve in 2021 and beyond as it continues to develop its direct sales and marketing programs . The Company has stockholders' deficiencies at March 31, 2021 and requires additional financing to fund future operations. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. There can be no assurance that the Company will be successful in developing profitable operations or that it will be able to obtain financing on favorable terms, if at all. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	3 Months Ended
Summary Of Significant Accounting Policies	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 –SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective Accounting Standards Updates (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principle is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company adopted FASB ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of FASB ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts that it determines are subject to FASB ASC Topic 606 prospectively. For the quarter ended March 31, 2021, there were no incomplete contracts. As more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under FASB ASC Topic 606. Contracts included in its application of FASB ASC Topic 606, for the quarter ended March 31, 2021, consisted solely of sales of the Company’s hempSMART™ products made by its sales associates and by the Company directly through its website. Regarding its offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and, 2019, or for the quarter ended March 31, 2021. In accordance with FASB ASC Topic 606, Revenue Recognition, the Company is of the opinion that none of its hempSMART™ product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. The Company’s evaluation of the length of time between the customer order, payment and shipping is not a significant financing component, because shipment occurs the same day as the order is placed and payment made by the customer. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as it incurs and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of the Company’s recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues, since its product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) the Company’s customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for the Company or the customer under FASB ASC Topic 606. Consulting Services The Company also offers professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues for the years ended 2020 and 2019 or for the quarter ended March 31, 2021. The Company intends and expects these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as the Company incurs and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no adjustments converting from ASC 605 to ASC 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and its consulting services are fixed and determinable and are only earned and recognized as revenue upon actual performance. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, 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. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis. Thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of March 31, 2021 and December 31, 2020, allowance for doubtful accounts was $0 and $0, respectively. Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs. Cost of Sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs. Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Earnings per Share Basic earnings per share are calculated by dividing net income (loss) by the weighted average number of shares of the Company’s common stock outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted earnings per share calculation. The dilutive effect of the Company’s convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year. Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years. Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 6). Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2021 and December 31, 2020. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes because they are short term in nature. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $69,868 and $26,277 as advertising costs for the three months ended March 31, 2021 and 2020, respectively. Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of March 31, 2021, and 2020, the Company has not recorded any unrecognized tax benefits. Segment Information ASC subtopic Segment Reporting 280-10 (“ASC 280-10”) establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment, hempSMART. For the Three Months Ended March 31, 2021 2020 Revenues $ 34,930 $ 81,819 Cost of Sales 25,180 34,205 Gross profit 9,750 47,614 Operating Expenses Depreciation expense 1,391 1,746 Payroll and related 53,947 18,749 Selling and Marketing expenses 107,549 101,897 General and administrative expenses 55,801 67,949 Total Expenses 218,688 190,341 Net Loss from Operations $ (208,938 ) $ (142,727 ) Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and, the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. In considering its qualitative disclosure obligations under ASC 842-20-50-3, the Company examined its one lease for office space that has a fixed monthly rent with no variable lease payments and no options to extend. The lease is for an office space with no right of use assets. The lease does not provide for terms and conditions granting residual value guarantees by the Company, or any restrictions or covenants imposed by the lease for dividends or incurring additional financial obligations by the Company. The Company also elected a short-term lease exception policy and an accounting policy to not separate non-lease components from lease components for its facility lease. Consistent with ASC 842-20-50-4, for the Company's quarterly financial statements for the period ended March 31, 2021 , the Company calculated its total lease cost based solely on its monthly rent obligation. The Company had no cash flows arising from its lease, no finance lease cost, short term lease cost, or variable lease costs. The Company’s office lease does not produce any sublease income or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to the Company’s results of operations or cash flows. COVID-19 – Going Concern In March 2020, the World Health Organization declared the global emergence of the COVID-19 pandemic. The impact of COVID-19 on the Company’s business is currently unknown. The Company will continue to monitor guidance and orders issued by federal, state, and local authorities with respect to COVID-19. As a result, the Company may take actions that alter its business operations as may be required by such guidance and orders or take other steps that the Company determines are in the best interest of its employees, customers, partners, suppliers and stockholders. Any such alterations or modifications could cause substantial interruption to the Company’s business and could have a material adverse effect on the Company’s business, operating results, financial condition, and the trading price of the Company’s common stock, and could include temporary closures of one or more of the Company’s facilities; temporary or long-term labor shortages; temporary or long-term adverse impacts on the Company’s supply chain and distribution channels; and the potential of increased network vulnerability and risk of data loss resulting from increased use of remote access and removal of data from the Company’s facilities. In addition, COVID-19 could negatively impact capital expenditures and overall economic activity in the impacted regions or depending on the severity, globally, which could impact the demand for the Company’s products and services. It is unknown whether and how the Company may be impacted if the COVID-19 pandemic persists for an extended period of time or if there are increases in its breadth or in its severity, including as a result of the waiver of regulatory requirements or the implementation of emergency regulations to which the Company is subject. The COVID-19 pandemic poses a risk that the Company or its employees, contractors, suppliers, and other partners may be prevented from conducting business activities for an indefinite period. The Company may incur expenses or delays relating to such events outside of its control, which could have a material adverse impact on its business, operating results, financial condition and the trading price of its common stock. The COVID-19 pandemic made our hempSMART products, which are considered a supplement, not as attractive to clients struggling to survive financially with less disposable income. Additionally, our staff were unable to work from our office. This created a less efficient environment for the sales team and our ability to fulfill orders.

Operating Lease

Operating Lease	3 Months Ended
Operating Lease	Mar. 31, 2021
Leases [Abstract]
Operating Lease	NOTE 4 – OPERATING LEASE On July 1, 2019, the Company entered into an amendment to its lease pursuant to which the Company extended the term of its office lease located in Escondido, California for two years such that the lease will expire on June 30, 2021. Pursuant to the lease, the Company shall pay a base monthly lease of $1,309 per month through June 30, 2020 and $1,348 to June 30, 2021. To evaluate the impact on adoption of ASC 842 – Leases, on the accounting treatment for leasing of real office property referred to as the “Premises,” the Company utilizes the incremental borrowing rate in determining the present value of lease payments, unless the implicit rate is readily determinable. The Company used an estimated incremental borrowing rate of 10% to estimate the present value of the right-of-use liability. The Company has right-of-use assets of $3,978 and operating lease liabilities of $3,978 as of March 31, 2021. Operating lease expense for the year ended December 31, 2020 was $51,526. The Company used cash of $14,243 in operating activities related to leases during the year ended December 31, 2020. The following table provides the maturities of lease liabilities at March 31, 2021: Maturity of Lease Liabilities at March 31, 2021 2021 4,044 2022 and thereafter — — Total future undiscounted lease payments Less: Interest (66 ) Present value of lease liabilities $ 3,978 Minimum lease payments under the Company’s operating lease under ASC 840 for the three months ended March 31, 2021 and 2020 are $3,978 and $12,015, respectively.

Property And Equipment

Property And Equipment	3 Months Ended
Property And Equipment	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of March 31, 2021 and December 31, 2020 is summarized as follows: March 31, 2021 December 31, 2020 Computer equipment $ 22,174 $ 20,143 Furniture and fixtures 5,140 5,140 Subtotal 27,314 25,283 Less accumulated depreciation (20,132 ) (18,741 ) Property and equipment, net $ 7,182 $ 6,542 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $1,391 and $1,746 for the three months ended March 31, 2021 and 2020, respectively.

Investments

Investments	3 Months Ended
Investments	Mar. 31, 2021
Investments, All Other Investments [Abstract]
Investments	NOTE 6 – INVESTMENTS MoneyTrac On March 13, 2017, we entered into a stock purchase agreement with MoneyTrac Technology, Inc. (“MoneyTrac”), a California corporation, to purchase a 15% equity position in MoneyTrac. On July 27, 2017, the Company completed tender of the purchase price of $250,000. On June 12, 2018 Global Payout, Inc. (“Global”) entered into a Reverse Triangular Merger (the “Merger”) with MoneyTrac and MTrac Tech Corporation, a Nevada corporation and wholly-owned subsidiary of Global (“Merger Sub”), pursuant to which MoneyTrac was merged into Merger Sub, the surviving corporation of the Merger, and thereafter the separate existence of MoneyTrac ceased, and all rights, privileges, powers and property, including, without limitation, all rights, privileges, franchise, patents, trademarks, licenses, registrations, bank accounts, contracts, patents, copyrights, and other assets of every kind and description of MoneyTrac, were assumed by Merger Sub. Additionally, Merger Sub assumed all of the obligations and liabilities of MoneyTrac and the rights of MoneyTrac arising out of the executed Merger. Pursuant to the terms of the Merger , Global issued 1,100,000,000 shares of its common stock to MoneyTrac as consideration for the purchase of MoneyTrac. In addition, pursuant to the terms of the Merger , each share of MoneyTrac stock issued and outstanding immediately prior to the effective date of the Merger was canceled and extinguished and converted automatically into ten shares of Global common stock. As of the effective date of the Merger, all shares of Global preferred stock issued prior to the effective date of the Merger were canceled and extinguished without any conversion thereof. The Company acquired 150,000,000 shares of common stock of Global for its original consideration of $250,000, representing approximately 15% ownership. In April 2020, Global changed its name to Global Trac Solutions, Inc. Global’s common stock is traded on the OTC Markets under the symbol “PSYC.” The Company realized $51,748 from the sales of all of its shares of Global common stock, and as of March 31, 2021, owns no additional shares of common stock of Global. Benihemp On July 19, 2017, the Company loaned $50,000 evidenced by a promissory note. The note provided that in lieu of receiving repayment, the Company could convert the loaned amount into a payment towards the purchase of a 25% interest in Benihemp, subject to its payment of an additional $50,000, for an aggregate purchase price of $100,000. The Company exercised this option on November 20, 2017 and made payment to Benihemp on November 21, 2017. On May 1, 2019, the Company and Benihemp agreed to cancel the Company’s 25% interest in Benihemp. Benihemp issued the Company a credit in the amount of $100,000, a portion of which the Company used toward the purchase of raw material related to its hempSMART products. The Company determined that as of December 31, 2019, approximately $41,000 of this credit was impaired and not usable. Global Hemp Group, Inc. New Brunswick Joint Venture On September 5, 2017, the Company announced its agreement to participate in a joint venture agreement with Global Hemp Group Inc., a Canadian corporation, as part of a multi-phase industrial hemp project on the Acadian peninsula of New Brunswick, Canada. The Company’s participation included providing one-half, or $10,775, of the funding for the phase one work. On January 10, 2018, phase-one was completed by successfully cultivating industrial hemp during the 2017 growing season for research purposes. The Company’s costs incurred by the Company’s interest was $0 and $10,775 for the years ended December 31, 2019 and 2018, respectively, and was recorded as other income/expense in the Company’s statement of operations in the appropriate periods. Global Hemp Group Joint Venture/Scio Oregon Hemp Project On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a joint venture agreement to develop a project 2018, the joint venture purchased TTO Enterprises, Ltd.’s 15% interest in the joint venture for $30,000. The Company and Global Hemp Group, Inc. each have a 50% interest in the joint venture. The joint venture agreement commits the Company to provide a cash contribution of $600,000 payable on the following funding schedule: $200,000 which was paid upon execution of the joint venture agreement; $238,780 which was paid on July 31, 2018; $126,445 which was paid on October 31, 2018; and, $34,775 which was paid on January 31, 2019. As of December 31, 2019, the combined balance of the Covered Bridge, Ltd. investment and the investment related to the 41389 Farm, an operating subsidiary of Global Hemp Group formed for this joint venture, was $0. This investment in the joint venture was written off as a loss for the period ended December 31, 2019. The debt obligation related to this joint venture of $262,414 was also written off to $0 as of the year ended December 31, 2019. The debt obligation related to the joint venture for the three months ended March 31, 2020 was $394,848. Bougainville Ventures, Inc. Joint Venture On March 16, 2017, the Company entered into a joint venture agreement with Bougainville Ventures, Inc. (“Bougainville”), a Canadian corporation, to (i) jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville's high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I-502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to, sales and marketing, agricultural procedures, operations, security and monitoring, processing and delivery, branding, capital resources and financial management; and (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through BV-MCOA Management, LLC, a limited liability company organized in the State of Washington on May 17, 2017 . Pursuant to the joint venture agreement, the Company committed to raise not less than $1,000,000 to fund joint venture operations, based upon a funding schedule. The Company also committed to providing branding and systems for the representation of cannabis related products and derivatives comprised of management, marketing and various proprietary methodologies directly tailored to the cannabis industry. The joint venture agreement provided that funding provided by the Company would contribute towards the joint venture’s ultimate purchase of the land consisting of a one-acre parcel located in Okanogan County, Washington, for joint venture operations. As disclosed in the Company’s Current Report on Form 8-K filed with the SEC on December 11, 2017, the Company did not comply with the funding schedule for the joint venture. On November 6, 2017, the Company and Bougainville amended the joint venture agreement to reduce the amount of the Company's commitment from $1,000,000 to $800,000, and also required the Company to issue Bougainville 15 million shares of the Company's restricted common stock. The Company completed its payments pursuant to the amended agreement on November 7, 2017, and on November 9, 2017, issued to Bougainville 15 million shares of restricted common stock. The amended agreement provided that Bougainville would deed the real property to the joint venture within thirty days of its receipt of payment. Thereafter, the Company determined that Bougainville had no ownership interest in the property in Washington State, but rather was a party to a purchase agreement for real property that was in breach of contract for non-payment. Bougainville also did not possess an agreement with a Tier 3 I-502 license holder to grow marijuana on the property. Nonetheless, as a result of funding arranged for by the Company, Bougainville and an unrelated third party, Green Ventures Capital Corp., purchased the land, but did not deed the real property to the joint venture. Bougainville failed to pay delinquent property taxes to Okanogan County, and as a result, as further discussed below, to date, the property has not been deeded to the joint venture. To clarify the respective contributions and roles of the parties, the Company offered to enter into good faith negotiations to revise and restate the joint venture agreement with Bougainville. The Company diligently attempted to communicate with Bougainville to enter into an amended and restated joint venture agreement, and efforts towards satisfying the conditions to complete the subdivision of the land by the Okanogan County Assessor. However, Bougainville failed to cooperate or communicate with the Company in good faith, and failed to pay the delinquent taxes on the real property that would allow for sub-division and the deeding of the real property to the joint venture. On August 10, 2018, the Company advised its independent auditor that Bougainville did not cooperate or communicate with the Company regarding its requests for information concerning the audit of Bougainville’s receipt and expenditures of $800,000 contributed by the Company to the joint venture. Bougainville had a material obligation to do so under the joint venture agreement. The Company believes that some of the funds it paid to Bougainville were misappropriated and that there was self-dealing with respect to those funds. Additionally, the Company believes that Bougainville misrepresented material facts in the joint venture agreement, as amended, including, but not limited to, Bougainville’s representations that: (i) it had an ownership interest in real property that was to be deeded to the joint venture; (ii) it had an agreement with a Tier 3 I-502 cannabis license holder to grow cannabis on the real property; and (iii) that clear title to the real property associated with the Tier 3 I-502 license would be deeded to the joint venture thirty days after the Company made its final funding contribution. As a result, on September 20, 2018, the Company filed a lawsuit against Bougainville, BV-MCOA Management, LLC, Andy Jagpal, Richard Cindric, et al. in Okanogan County Washington Superior Court, case number 18-2-0045324. The Company seeks legal and equitable relief for breach of contract, fraud, breach of fiduciary duty, conversion, recession of the joint venture agreement, an accounting, quiet title to real property in the name of the Company, the appointment of a receiver, the return to treasury of 15 million shares of restricted common stock issued by the Company to Bougainville and treble damages pursuant to the Consumer Protection Act. The Company has filed a lis pendens on the real property. The case is currently in litigation. In connection with the joint venture agreement, the Company recorded a cash investment of $1,188,500 to the joint venture during 2017. This was comprised of a 49.5% ownership of BV-MCOA Management, LLC, and was accounted for using the equity method of accounting. The Company recorded an annual impairment in 2017 of $792,500, reflecting the Company’s percentage of ownership of the net book value of the investment. During 2018, the Company recorded equity losses of $37,673 and $11,043 for the quarters ended March 31, 2018 and June 30, 2018, respectively, and recorded an annual impairment of $285,986 for the year ended December 31, 2018, at which time the Company determined the investment to be fully impaired due to Bougainville’s breach of contract and resulting litigation, as discussed above. Natural Plant Extract On April 15, 2019, the Company entered into a joint venture agreement with Natural Plant Extract of California, Inc. and its subsidiaries (collectively, “NPE”), to operate a licensed psychoactive cannabis distribution service in California. California legalized THC psychoactive cannabis for medicinal and recreational use on January 1, 2018. On February 3, 2020, the parties terminated the joint venture and entered into a settlement and release agreement (the “Settlement Agreement”). In exchange for a complete release of all claims, the Company and NPE (1) agreed that the Company would reduce its interest in NPE from 20% to 5%; (2) the Company agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement Agreement, and $25,000 no later than the fifth calendar day for each of the two months following execution of Settlement Agreement; and, (3) to retire the balance of the Company’s original valuation obligation from the material definitive agreement, representing a shortfall of $56,085, in a convertible promissory note, with terms allowing NPE to convert the note into shares of the Company’s common stock of at a 50% discount to the closing price of the Company’s common stock as of the maturity date. The note was satisfied in full during the year ended December 31, 2020. As of the date of this filing, the Company owes $0 and is in compliance with the terms of the Settlement Agreement . On February 3, 2020, the Company issued NPE a convertible promissory note in the principal amount of $56,085. Additionally, as a result of the Settlement Agreement, the Company became liable to pay NPE its 5% portion equal to $25,902 of the regulatory charges to the City of Lynwood and the State of California to transfer the cannabis licenses back to NPE. Brazilian Joint Ventures On September 30, 2020, the Company entered into two joint venture agreements (the “Joint Venture Agreements”) with Marco Guerrero, a director of the Company (“Guerrero”) and related party, to form joint venture operations in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of joint venture entities in Uruguay and Brazil. The Brazilian joint venture will be headquartered in São Paulo, Brazil, and will be named HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”). The Uruguayan joint venture will be headquartered in Montevideo, Uruguay, and will be named Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”). Pursuant to the Joint Venture Agreements, the Company acquired a 70% equity interest in both HempSmart Brazil and HempSmart Uruguay, with a minority 30% equity interest in both HempSmart Brazil and HempSmart Uruguay being held by newly formed entities controlled by Guerrero. Pursuant to the Joint Venture Agreements, the Company agreed to provide capital in the amount of $50,000 to both HempSmart Brazil and HempSmart Uruguay, for a total capital outlay obligation of $100,000. It is expected that the proceeds of the initial capital contribution will be used for contracting with third-party manufacturing facilities in Brazil and Uruguay and related infrastructure and employment of key personnel. The boards of directors of HempSmart Brazil and HempSmart Uruguay will consist of three directors, elected by the joint venture partners. Pursuant to the Joint Venture Agreements, the Company agreed to license, on a royalty-free basis, certain of its intellectual property regarding its existing products to HempSmart Brazil and HempSmart Uruguay to enable the joint ventures to manufacture and sell its products in Brazil, Uruguay, and for export to other Latin American countries, the United States, and globally in accordance with the terms of the Joint Venture Agreements. In addition, as majority partner, the Company may trigger a compulsory buy-sell procedure in the event a joint venture is frustrated in its intent or purpose, pursuant to which the Company could pursue a sale of all or substantially all of the joint venture. Subject to certain exceptions, the joint venture partners may not transfer their interests in HempSmart Brazil and HempSmart Uruguay. The Joint Venture Agreements contain customary terms, conditions, representations, warranties and covenants of the parties for like transactions. MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF MARCH 31, 2021 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Beginning balance 12-31-16 $ — $ — — — $ — $ — $ — $ — — — $ — — $ — Investments made during 2017 3,049,275 10,775 — — 100,000 250,000 1,188,500 1,500,000 — — — — — Quarter 03-31-17 equity method Loss — — — — — — — — — — — — — Quarter 06-30-17 equity method Loss — — — — — — — — — — — — — Quarter 09-30-17 equity method Loss (375,000 ) — — — — — (375,000 ) — — — — — — Quarter 12-31-17 equity method accounting 313,702 — — — — — 313,702 — — — — — — Impairment of Investment in 2017 (2,292,500 ) — — — — — (792,500 ) (1,500,000 ) — — — — — Balances as of 12/31/17 $ 695,477.00 $ 10,775.00 $ — $ — $ 100,000.00 $ 250,000.00 $ 334,702.00 $ — $ — $ — $ — $ — $ — s INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during 2018 986,654 986,654 — — — — — — — — — — — Quarter 03-31-18 equity method Loss (37,673 ) — — — — — (37,673 ) — — — — — — Quarter 06-30-18 equity method Loss (11,043 ) — — — — — (11,043 ) — — — — — — Quarter 09-30-18 equity method Loss (10,422 ) — — — (10,422) — — — — — — — — Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) — — — — — — — — — — — Moneytrac investment reclassified to Short-Term investments (250,000 ) — — — — (250,000 ) — — — — 250,000 — 250,000 Unrealized gains on trading securities - 2018 — — — — — — — — — — 560,000 — 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) — — (89,578 ) — (285,986 ) — — — — — — Balance 12-31-18 $ 408,077 $ 408,077 $ — $ — $ — $ — $ — $ — $ — $ — $ 810,000 $ — $ 810,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during quarter ended 03-31-19 129,040 129,040 — — — — — — — — — — — Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) — — — — — — — — — — — Unrealized gains on trading securities - quarter ended 03-31-19 — — — — — — — — — — (135,000 ) — ($ 135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ — $ — $ — $ — $ — $ — $ — $ — $ 675,000 $ — $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 — — — — — — $ 3,000,000 $ 73,588 — — — Quarter 06-30-19 equity method Income (Loss) ($ 171,284 ) ($ 141,870 ) — — — — — — ($ 6,291 ) ($ 23,123 ) — — — Unrealized gains on trading securities - quarter ended 06-30-19 $ — — — — — — — — — — (150,000 ) — ($ 150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ — $ — $ — $ — $ 0 $ — $ 2,993,709 $ 50,465 $ 525,000 $ — $ 525,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during quarter ended 09-30-19 $ 186,263 — — — — — — — — $ 186,263 — — — Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 — — — — — — ($ 94,987 ) ($ 44,939 ) — — — Sale of trading securities during quarter ended 09-30-19 — — — — — — — — — — ($ 41,667 ) — ($ 41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ — — — — — — — — — — (362,625 ) — ($ 362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ — $ — $ — $ — $ — $ — $ 2,898,722 $ 191,789 $ 120,708 $ — $ 120,708 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during quarter ended 12-31-19 $ 392,226 $ 262,414 — — — — — — — $ 129,812 — — — Quarter 12-31-19 equity method Income (Loss) ($ 178,164 ) ($ 75,220 ) — — — — — — ($ 23,865 ) ($ 79,079 ) — — — Reversal of Equity method Loss for 2019 $ 272,285 — — — — — — — $ 125,143 $ 147,142 — — — Impairment of investment in 2019 ($ 3,175,420 ) ($ 869,335 ) — — — — — — ($ 2,306,085 ) $ — — — — Loss on disposition of investment ($ 389,664 ) — — — — — — — — ($ 389,664 ) — — — Sale of trading securities during quarter ended 12-31-19 $ — — — — — — — — — — ($ 17,760 ) — ($ 17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ — — — — — — — — — — (75,545 ) — ($ 75,545 ) Balance 12-31-19 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 27,403 $ — $ 27,403 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Equity Loss for Quarter ended 03-31-20 126,845 126,845 — — — — — — — — — — — Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 — — — — — — — — — — — Impairment of Equity Loss for Quarter ended 03-31-20 (521,692 ) (521,692 ) — — — — — — — — — — — Unrealized gains on trading securities - quarter ended 03-31-19 — — — — — — — — — — (13,945 ) — ($ 13,945 ) Balance 03-31-20 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 13,458 $ — $ 13,458 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) — — — — — — — — — — — Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 — — — — — — — — — — — Sales of trading securities - quarter ended 06-30-20 — — — — — — — — — — (13,458 ) — ($ 13,458 ) Balance 06-30-20 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ — $ — $ — Global Hemp Group trading securities issued 650,000 — $ 650,000 — — — — — — — $ 185,000 $ 185,000 — Investment in Cannabis Global — — — — — — — — — — — — — Balance 09-30-20 $ 1,343,915 $ — $ 650,000 $ — $ — $ — $ — $ — $ 693,915 $ — $ 185,000 $ 185,000 $ — Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 — — — — — — — — — — $ 54,064 $ 54,064 — Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 — $ 208,086 — — — — — — — — — — Balance 12-31-20 $ 1,552,001 $ — $ 858,086 $ — $ — $ — $ — $ — $ 693,915 $ — $ 239,064 $ 239,064 $ — Investment in ECOX 650,000 — — $ 650,000 — — — — — — $ 620,133 $ 620,133 — Balance 03-31-21 $ 2,202,001 $ — $ 858,086 $ 650,000 $ — $ — $ — $ — $ 693,915 $ — $ 859,197 $ 859,197 $ — Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Beginning balance 12-31-16 $ — $ — $ — $ — $ — $ — — — — $ — Quarter 03-31-17 loan borrowings 1,500,000 — — — — 1,500,000 — — — — Quarter 06-30-17 loan activity — — — — — — — — — — Quarter 09-30-17 loan borrowings 725,000 — — — 725,000 — — — — — Quarter 12-31-17 loan repayments (330,445 ) — — — (330,445 ) — — — — — General operational expense 172,856 — — — — — — — — 172,856 Balances as of 12/31/17 (a) $ 2,067,411.00 $ — $ — $ — $ 394,555.00 $ 1,500,000.00 $ — $ — $ — $ 172,856.00 Quarter 03-31-18 loan borrowings (payments) 376,472 447,430 — — — — — — — (70,958 ) Quarter 06-30-18 cancellation of JV debt obligation (1,500,000 ) — — — — (1,500,000 ) — — — — Quarter 06-30-18 loan repayments (101,898 ) — — — — — — — — (101,898 ) Quarter 09-30-18 loan activity — — — — — — — — — — Quarter 12-31-18 loan borrowings 580,425 580,425 — — — — — — — — Balance 12-31-18 (b) 1,422,410 1,027,855 — — 394,555 — — — — — Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 03-31-19 loan borrowings 649,575 649,575 — — — — — — — — Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) — — — — — — — — Balance 03-31-19 (c) 1,664,793 1,270,238 — — 394,555 — — — — — Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 — — — — $ 2,000,000 — $ — $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) ($ 161,220 ) — — — — ($ 349,650 ) — — ($ 1,062,101 ) Balance 06-30-19 (d) 3,928,042 1,270,238 — — 394,555 — 1,650,350 — — 612,899 Quarter 09-30-19 loan borrowings 582,000 — — — — — — — — $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) — — — — — — — — ($ 187,615 ) Balance 09-30-19 (e) 4,322,427 1,270,238 — — 394,555 — 1,650,350 — — 1,007,284 Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 12-31-19 loan borrowings 2,989,378 $ 262,414 — — — — $ 596,784 $ 4,221 — $ 2,125,959 Impairment of investment in 2019 (4,083,349 ) ($ 1,532,652 ) — — ($ 394,555 ) — ($ 2,156,142 ) — — — Loss on settlement of debt in 2019 50,093 — — — — — $ 50,093 — — — Adjustment to reclassify amount to accrued liabilities (85,000 ) — — — — — ($ 85,000 ) — — — Balance 12-31-19 (f) $ 3,193,548 $ — $ — $ — $ — $ — $ 56,085 $ 4,221 $ — $ 3,133,243 Quarter 03-31-20 loan borrowings $ 441,638 — — — — — — — — $ 441,638 Quarter 03-31-20 debt conversion to equity ($ 619,000 ) — — — — — — — — ($ 619,000 ) Recognize Joint venture liabilities per JV agreement 03-31-20 $ 394,848 $ 394,848 — — — — — — — — Quarter 03-31-20 Debt Discount adjustments $ 24,138 — — — — — — $ 24,138 — — Balance 03-31-20 (g) $ 3,435,172 $ 394,848 $ — $ — $ — $ — $ 56,085 $ 28,359 $ — $ 2,955,881 Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 06-30-20 loan borrowings, net $ 65,091 — — — — — — $ 65,091 — — Quarter 06-30-20 debt conversion to equity ($ 727,118 ) — — — — — — — — ($ 727,118 ) Quarter 06-30-20 reclass of liability $ 83,647 $ 83,647 — — — — — — — — Quarter 06-30-20 Debt Discount adjustments $ 405,746 — — — — — — ($ 27,715 ) — $ 433,461 Balance 06-30-20 (h) $ 3,262,538 $ 478,495 $ — $ — $ — $ — $ 56,085 $ 65,735 $ — $ 2,662,224 Quarter 09-30-20 debt conversion to equity ($ 606,472 ) — — — — — ($ 56,085 ) ($ 65,735 ) — ($ 484,652 ) Debt Settlement during Q3 2020 ($ 474,495 ) ($ 474,495 ) — — — — — — — — Balance 09-30-20 (i) $ 2,181,571 $ 4,000 $ — $ — $ — $ — $ — $ — $ — $ 2,177,572 Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 12-31-20 loan borrowings, net $ 309,675 — — — — — — — — $ 309,675 Quarter 12-31-20 Debt Discount adjustments ($ 71,271 ) — — — — — — — — ($ 71,271 ) Quarter 12-31-20 debt conversion to equity ($ 993,081 ) — — — — — — — — ($ 993,081 ) Balance 12-31-20 (j) $ 1,426,894 $ 4,000 $ — $ — $ — $ — $ — $ — $ — $ 1,422,895 Quarter 03-31-21 debt conversion to equity ($ 1,313,016 ) ($ 4,000 ) — — — — — — — ($ 1,309,016 ) Quarter 03-31-21 loan borrowings, net $ 145,000 — — — — — — — — $ 145,000 Balance 03-31-21 (k) $ 258,878 $ — $ — $ — $ — $ — $ — $ — $ — $ 258,879 03-31-21 12-31-20 09-30-20 06-30-20 03-31-20 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (k) Note (j) Note (i) Note (h) Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV — — — 478,494 394,848 — 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 258,878 1,426,894 2,181,571 2,784,044 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Long term debt — — — — — — — — — — 172,856 Total Debt balance 258,878 1,426,894 2,181,571 3,262,538 3,435,172 3,193,548 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411

Notes Payable, Related Party

Notes Payable, Related Party	3 Months Ended
Notes Payable, Related Party	Mar. 31, 2021
Notes to Financial Statements
Notes Payable, Related Party	NOTE 7 – NOTES PAYABLE, RELATED PARTY As of March 31, 2021 and December 31, 2020, the Company’s officers and directors have provided advances and incurred expenses on behalf of the Company. The notes issued to certain of the Company’s officers and directors are unsecured, due on demand and accrue interest at a rate of 5% per annum. The balance due to notes payable, related parties as of March 31, 2021 and December 31, 2020 was $20,000 and $40,000, respectively. These notes are payable to the estate of Charles Larsen, the Company's former co-founder, Chief Operating Officer and Director. Mr. Larsen passed away on May 15, 2020.

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended
Convertible Notes Payable	Mar. 31, 2021
Debt Disclosure [Abstract]
Convertible Notes Payable	NOTE 8 – CONVERTIBLE NOTES PAYABLE During the quarter ended March 31, 2021, the Company issued an aggregate of 621,622,284 shares of its common stock with respect to the settlement of convertible notes interest accrued thereon. For the quarter ended March 31, 2021 and the year ended December 30, 2020, the Company recorded amortization of debt discounts of $311,710 and $1,658,395, respectively, as a charge to interest expense. Convertible notes payable are comprised of the following: March 31, December 31, 2021 2020 Lender (Unaudited) (Audited) Convertible note payable - Power Up Lending Group $ — $ 35,000 Convertible note payable - Crown Bridge Partners $ 98,500 $ 172,500 Convertible note payable - GS Capital Partners LLC $ — $ 143,500 Convertible note payable - Robert L. Hymers III $ 75,000 $ 70,000 Convertible note payable – Geneva Roth $ 33,500 $ 33,500 Convertible note payable – Dutchess Capital $ — $ 10,000 Convertible note payable – Redstart Holdings $ — $ 109,000 Convertible note payable - GW Holdings $ 98,175 $ 98,175 Convertible note payable - St. George $ 727,500 $ 1,160,726 Total $ 1,032,675 $ 1,832,401 Less debt discounts $ (773,797 ) $ (405,507 ) Net $ 258,878 $ 1,426,894 Less current portion $ (258,878 ) $ (1,426,894 ) Long term portion $ — $ — Convertible notes payable - Power Up Lending From July 1 through September 12, 2019, the Company issued four convertible promissory notes in the aggregate principal amount of $294,000 to Power Up Lending (“Power Up”). The promissory notes bear interest at 10% per annum, were due one year from the respective issuance date and include an original issuance discount in the aggregate principal amount of $12,000. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible at any time into shares of the Company’s common stock at a conversion price that is equal to 61% of the lowest trading price during the 15-trading-day period prior to the conversion date. Upon the issuance of the convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the notes, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares of common stock would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $169,202 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% to 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the prepayment period which ranges from 1 to 180 days following the issuance date of the notes. The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of March 31, 2021 and December 31, 2020, the Company owed an aggregate of $0 and $35,000 of principal, respectively, on the convertible promissory notes. As of March 31, 2021, the Company owed $0 of accrued interest. Convertible notes payable - Crown Bridge Partners LLC From October 1 through December 31, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $225,000 to Crown Bridge Partners LLC (“Crown Bridge”). The promissory notes bear interest at 10% per annum, were due one year from the respective issuance date and include an original issuance discount in the aggregate principal amount of $22,500. Interest shall accrue from the issuance date, but interest shall not become payable until the notes becomes payable. The notes are convertible into shares of the Company’s common stock at any time at a conversion price that is equal to 60% of the lowest trading price during the 15-trading-day period prior to the conversion date. Upon the issuance of the convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the notes, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares of common stock would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $88,674 is being amortized to interest expense over the respective terms of the notes. The Company shall have the right to prepay the notes for an amount ranging from 125% to 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the prepayment period which ranges from 1 to 180 days following the issuance date of the notes. The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note. As of March 31, 2021 and December 31, 2020, the Company owed an aggregate of $98,500, and $172,500 of principal, respectively. As of March 31, 2021, the Company owed accrued interest of $875 on the convertible promissory notes. Convertible notes payable - GS Capital Partners LLC On December 19, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $173,000 to GS Capital Partners LLC (“GS Capital”). The promissory notes bear interest at 10% per annum and were due one year from the respective issuance date and include an original issuance discount in aggregate principal amount of $15,000. To the extent the Conversion Price of the Company’s Common Stock closes below the par value per share, the Company will take all steps necessary to solicit the consent of the stockholders to reduce the par value to the lowest value possible under law. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC “Chill” on its shares, the conversion price shall be decreased to 52% instead of 62% while that “Chill” is in effect. In no event shall the holder be allowed to effect a conversion if such conversion, along with all other shares of Company common stock beneficially owned by the holder and its affiliates would exceed 4.99% of the outstanding shares of the common stock of the Company (which may be increased up to 9.99% upon 60 days’ prior written notice by the holder). As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $166,193 has been amortized to interest expense over the respective terms of the notes. As of March 31, 2021 and December 31, 2020, the Company owed principal of $0 and $143,500, respectively. As of March 31, 2021, the Company owed $0 in accrued interest. Convertible notes payable - St George Investments Effective November 1, 2017, the Company issued a secured convertible promissory note in the principal amount of $601,420 to St George Investments LLC (“St George”). The promissory note bears interest at 10% compounded daily, was due upon maturity on September 10, 2018 and includes an original issue discount (“OID”) of $59,220. The promissory note was funded on November 11, 2017 for $542,200, net of the OID and transaction costs. On December 20, 2017, the Company issued a secured convertible promissory note in the principal amount of $1,655,000 to St George. The promissory note bears interest at 10% compounded daily, was due upon maturity on October 27, 2018 and includes an original issue discount of $155,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. The promissory note was funded in nine tranches as follows: $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000. The Company received aggregate net proceeds of $1,200,000 and $300,000 during the years ended December 31, 2018 and 2017, respectively. As an investment incentive, the Company issued 1,100,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization falls below $30,000,000, the conversion rate shall be 60% of the three lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as set forth in the notes. Market Capitalization is defined as the total outstanding common shares multiplied by the current market price for the Company’ stock quoted on OTC Markets for the same day. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the conversion price. The Company has a right to prepay the note, subject to a 20% prepayment premium. The note is secured by certain assets of the Company. On November 5, 2018, $250,000 of principal and accrued interest was assigned to John Fife as an individual with all the terms and conditions of the original note issued to St George. On March 21, 2019, $150,959 of principal and $4,963 of accrued interest along with $160,454 of derivative liabilities valued as of the respective conversion date were converted into an aggregate of 394,460 shares of common stock. Effective August 28, 2018, the Company issued a secured convertible promissory note in the principal amount of $1,128,518 (includes overfunding of $23,518) to St George. The promissory note bears interest at 10% compounded daily, was due upon maturity on June 30, 2019 and includes an original issue discount of $100,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the year ended December 31, 2018, the Company received aggregate net proceeds of $825,000. During the nine months ended September 30, 2019, an additional $218,518 was funded under this note resulting in net proceeds of $198,518. As an investment incentive, the Company issued 750,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $1,588,493. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. As of the aggregate debt discount of $1,114,698 is being amortized to interest expense over the respective term of each tranche. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization falls below $30,000,000, the conversion rate shall be 60% of the three lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as set forth in the note. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the conversion price. The Company has a right to prepay the note, subject to a 15% prepayment premium. The note is secured certain assets of the Company. During the three months ended March 31, 2021, $1,000,859 of principal and $840,299 of derivative liabilities valued as of the respective conversion dates were converted into an aggregate of 4,475,543 shares of common stock, resulting in a loss on debt settlement of $612,034. As of March 31, 2021, the Company owed $828,518 of principal and $28,138 of accrued interest on the convertible promissory note. As of March 31, 2021, the note was in default, but the lender has not enforced the default interest rate. Effective January 29, 2019, the Company issued a secured convertible promissory note in the principal amount of $2,205,000 to St George. The promissory note bears interest at 10% compounded daily, was due upon maturity on December 5, 2019 and includes an original issue discount of $200,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in eight tranches totaling $1,406,482 resulting in aggregate net proceeds of $1,276,482 under this note. As an investment incentive, the Company issued 1,500,000 5-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $999,838. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of each tranche of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company. Effective March 25, 2019, the Company issued a secured convertible promissory note in the principal amount of $580,000 to St George. The promissory note bears interest at 10% compounded daily, [is/was] due upon maturity on January 24, 2020 and includes an original issue discount of $75,000. In addition, the Company agreed to pay $5,000 for legal, accounting and other transaction costs of the lender. During the nine months ended September 30, 2019, the promissory note was funded in the amount of $580,000 resulting in net proceeds of $500,000 under this note. As an investment incentive, the Company issued 375,000 five-year warrants, exercisable at $2.40 per share, with certain reset provisions. The aggregate fair value of the issued warrants was $258,701. The face value of the debt was then allocated, on a relative fair value basis, between the debt and the warrants. The portion allocated to warrants has been added to the debt discount with a resulting increase in additional paid-in capital. As of the funding date of this note, the Company determined the fair value of the embedded derivative associated with the convertibility of this note. The fair value of the embedded derivative has been added to the debt discount (total debt discount is limited to the face value of the debt) with any excess of the derivative liability recognized as interest expense. The aggregate debt discount of $483,966 is being amortized to interest expense over the term of the note. The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization falls below $30,000,000, the conversion rate is 60% of the three lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepay the note, subject to a 15% prepayment premium. The note is secured by certain assets of the Company. As of March 31, 2021 and December 31, 2020, the Company owed principal of $727,500 and $1,160,726. As of March 31, 2021, the Company owed $8,967 of accrued interest. Convertible notes payable - Robert L. Hymers III On December 23, 2019, the Company issued convertible promissory notes in the aggregate principal amount of $96,553 to Robert L. Hymers III (“Hymers”) in satisfaction of funds owed to Mr. Hymers from his consulting contract with the Company for past services rendered. The promissory notes bear interest at 10% per annum, and was due six months from the respective issuance date of the note along with accrued and unpaid interest. For so long as there remains any amount due hereunder, the holder shall have the option to convert all or any portion of the unpaid principal amount of this note, plus accrued interest into shares of the Company’s common stock. The number of shares of common stock into which the converted amount shall be convertible shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. “Conversion Price” means a 50% discount to the lowest closing bid of the previous 15 day trading period, ending on the business day before a notice of conversion is delivered to the Company. The aggregate debt discount of $92,332 is being amortized to interest expense over the respective terms of the notes. As of March 31, 2021 and December 31, 2020, the Company owed an aggregate of $75,000 and $70,000 of principal, respectively. As of March 31, 2021, the Company owed $1,250 in accrued interest. Convertible notes payable – Natural Plant Extract On April 15, 2019, the Company entered into a joint venture with NPE, and subsidiaries, to operate a licensed psychoactive cannabis distribution service in California. California legalized THC psychoactive cannabis for medicinal and recreational use on January 1, 2018. On February 3, 2020, the Company terminated the joint venture. Pursuant to the joint venture agreement, the Company agreed to acquire 20% (equal to 200,000) of NPE’s authorized shares in exchange for the payment of $2,000,000 and $1,000,000 worth of the Company’s restricted common stock. The Company agreed to form a joint venture with NPE incorporated in California under the name “Viva Buds, Inc.” (“Viva Buds”) for the purpose of operating a California licensed cannabis distribution business pursuant to California law legalizing THC psychoactive cannabis for recreational and medicinal use. The Company’s payment obligations were governed by a stock purchase agreement which required us to make the following payments: a. Deposit of $350,000 within 5 days of the execution of the material definitive agreement; b. Deposit of $250,000 payable within 30 days; c. Deposit of $400,000 within 60 days; d. Deposit of $500,000 within 75 days; and e. Deposit of $500,000 within 90 days. The Company made its initial payment pursuant to this schedule, but otherwise failed to comply with the payment schedule and was in breach of contract. Settlement Agreement On February 3, 2020, the Company and NPE entered into the Settlement Agreement. In exchange for a complete release of all claims, the Company and NPE (1) the Company agreed to reduce its interest in NPE from 20% to 5%; (2) the Company agreed to pay NPE a total of $85,000 as follows: $35,000 concurrent with the execution of the Settlement Agreement, and $25,000 no later than the fifth calendar day for each of the two months following execution of Settlement Agreement; and, (3) to retire the balance of the Company’s original valuation obligation from the material definitive agreement, representing a shortfall of $56,085.15, in a convertible promissory note, with terms allowing NPE to convert the note into shares of the Company’s common stock at a 50% discount to the closing price of the Company’s common stock as of the maturity date. As of the date of this filing, the Company owed $75,000, and has satisfied the terms of the Settlement Agreement. On February 3, 2020, the Company issued a convertible promissory note in the principal amount of $56,085 to NPE. Additionally, as a result of the Settlement Agreement, the Company became liable to pay NPE its 5% portion equal to $25,902 of the regulatory charges to the City of Lynwood and the State of California to transfer the cannabis licenses back to NPE. Convertible Note payable – GW Holding Group On January 6, 2020, the Company entered into a convertible promissory note in the principal amount of $57,750 with GW Holdings Group, LLC, a New York limited liability company (“GW”). GW has the option, beginning on the six month anniversary of the issuance date of, to convert all or any amount of the principal amount of the note then outstanding together with any accrued interest thereon into shares of the Company's common stock at a conversion price equal to a 40% discount of the lowest trading price for fifteen trading days prior to the date of conversion. The note bears interest at a rate of 10% per annum and include a $5,250 such that the price of the note was $57,750. As of March 31, 2021 and December 31, 2020, the Company owed principal of $98,175 and $98,175, respectively. As of March 31, 2021, the Company owed $3,273 in accrued interest. The Company has identified the embedded derivatives related to the above described notes and warrants. These embedded derivatives included certain conversion and reset features. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of the note and to fair value as of each subsequent reporting date. At March 31, 2020, the Company determined the aggregate fair value of embedded derivatives to be $3,580,915. The fair values were determined using the Binomial Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 200.6% to 275.2%, (3) weighted average risk-free interest rate of 0.05% to 0.16%, (4) expected life of 0.5 to 2.4 year, (5) conversion prices of $0.00036 to $0.007 and (6) the Company's common stock price of $0.0077 per share as of March 31, 2021. For the three-month period ended March 31, 2021, the Company recorded a loss on the change in fair value of derivative liabilities of $2,326,018, which included a gain of $649 ,961 related to convertible notes payable and an a loss of $694,754 related to the excess of the fair value of derivatives at issuance above convertible note principle as a charge to interest expense. During the three months ended March 31, 2021, derivative liabilities of $4,475,915 were reclassified to additional paid in capital as a result of conversions of the underlying notes payable into common stock. For the period ended March 31, 2020, the Company recorded a loss on change in fair value of derivative liabilities of $430,692, and an additional loss of $206,094 related to the excess of the fair value of derivatives at issuance above convertible note principle as a charge to interest.

Stockholders' Deficit

Stockholders' Deficit	3 Months Ended
Stockholders' Deficit	Mar. 31, 2021
Stockholders Deficit
Stockholders' Deficit	NOTE 9 – STOCKHOLDERS’ DEFICIT Preferred stock The Company is authorized to issue 50,000,000 shares of $0.001 par value preferred stock as of March 31, 2020 and December 31, 2019. As of March 31, 2021 and December 31, 2020, the Company has designated and issued 10,000,000 shares of Class A Preferred Stock, and 5,000,000 of Class B Preferred Stock. Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company, does not have conversion, dividend or distribution upon liquidation rights. Each share of Class "B" Preferred Stock is entitled to 1,000 votes on all matters submitted to a vote to the stockholders of the Company, does not have conversion, dividend or distribution upon liquidation rights. Common stock The Company is authorized to issue 15,000,000,000 shares of $0.001 par value common stock as of March 31, 2021 and December 31, 2020. As of March 31, 2021, and December 31, 2020, the Company had 4,780,073,945 and 3,136,774,861 shares of common stock issued and outstanding, respectively. During the three months ended March 31, 2021, the Company issued an aggregate of 1,000,020 shares of its common stock for services rendered with an estimated fair value of $10,900. During the three months ended March 31, 2021, the Company issued an aggregate of 621,622,284 shares of its common stock with respect to the settlement of convertible notes and interest accrued thereon of $1,574,156. During the three months ended March 31, 2021, the Company issued a total net amount of 3,027,031 shares of its common stock with respect to the settlement of $8,623 in accrued liabilities, as well as the return and reissuance of shares to consultants. During the three months ended March 31, 2021, the Company issued an aggregate of 400,000,000 shares of its common stock upon the exercise of warrants on a cashless basis. During the three months ended March 31, 2021, the Company sold an aggregate of 575,714,285 shares of its common stock for $1,245,000. During the three months ended March 31, 2021, the Company issued 41,935,484 shares of common stock in connection with investments with an estimated fair value of $650,000. During the three months ended March 31, 2021, the Company reclassified a portion of derivative liabilities to additional paid in capital with a fair value of $4,475,915. On January 17, 2020, the Company entered into an amendment to a convertible promissory note issued to Paladin Advisors, LLC. In connection with such amendment, the Company issued a warrant to purchase up to 5,750,000 shares of common stock of the Company to Paladin Advisors, LLC, which warrant may, under certain circumstances, be exercised on a cashless basis. Options As of March 31, 2021, there are no stock options outstanding. Warrants The following table summarizes the stock warrant activity for the three months ended March 31, 2021: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.2 $ 1,023,306 Granted — — — — Exercised (18,399,146 ) 0.00077 2.5 263,660 Outstanding at March 31, 2021 274,655,556 $ 0.0006 2.0 $ 2,008,306 Exercisable at March 31, 2021 274,655,556 $ 0.0006 2.0 $ 2,008,306 On February 25, 2021, the Company issued 400,000,000 shares of common stock in exchange for the exercise of all remaining outstanding stock warrants held by St. George Investments. The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price of as of March 31, 2021, which would have been received by the option holders had those option holders exercised their options as of that date.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
Fair Value Measurement	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 10 — FAIR VALUE MEASUREMENT The Company adopted the provisions of ASC subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. All items required to be recorded or measured on a recurring basis are based upon level 3 inputs. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value Upon adoption of ASC 825-10, there was no cumulative effect adjustment to beginning retained earnings and no impact on the financial statements. The carrying value of the Company’s cash, accounts receivable, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of March 31, 2021 and December 31, 2020, the Company did not have any items that would be classified as level 1 or 2 disclosures. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed in Note 6. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed in Note 6 are that of volatility and market price of the underlying common stock of the Company. As of March 31, 2021 and December 31, 2020, the Company did not have any derivative instruments that were designated as hedges. The derivative liability as of March 31, 2021 and December 31, 2020, in the amount of $3,580,915 and $4,426,057, respectively, have a level 3 classification. The following table provides a summary of changes in fair value of the Company’s level 3 financial liabilities for the three months ended March 31, 2021: Debt Derivative Balance, January 1, 2021 $ 4,426,057 Increase resulting from initial issuance of additional convertible notes payable Increase resulting from initial issuances of additional convertible notes payable 1,304,754 Decreases resulting from conversion or payoff of convertible notes payable (4,475,914 ) Decreases resulting from payoff of convertible notes payable (649,961 ) Loss due to change in fair value included in earnings 2,975,979 Balance, March 31, 2021 $ 3,580,915 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. During the period ended March 31, 2021, the Company’s stock price decreased significantly from initial valuations. As the stock price decreases for each of the related derivative instruments, the value to the holder of the instrument generally decreases. Stock price is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments.

Related Party Transactions

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 11 — RELATED PARTY TRANSACTIONS The Company’s current officer, who is also a stockholder of the Company advanced funds to the Company for travel related and working capital purposes. As of March 31, 2021 and December 31, 2020, there were no related party advances outstanding. As of March 31, 2021, and December 31, 2020, accrued compensation due to officers and executives included as accrued compensation was $24,000 and $79,214, respectively. At March 31, 2021 and December 31, 2020, there were no outstanding notes payable due to officers

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS On April 27, 2021, the Company entered into an amendment (the “Amendment”) to the employment agreement by and between the Company and Jesus Quintero, the Company’s Chief Executive Officer and Chief Financial Officer, dated February 3, 2020. The Amendment was effective as of April 22, 2021. Pursuant to the Amendment, Mr. Quintero shall receive a monthly salary of $23,000 commencing as of May 1, 2021 which shall be paid as follows: $20,000 in cash and $3,000 in shares of the Company’s common stock determined based upon the closing price of the Company's common stock on the final trading day of each month as reported on the OTC Markets. In addition, pursuant to the Amendment, Mr. Quintero received 20,000,000 shares of the Company’s common stock as a one-time bonus. Cannabis Global Inc. (“CBGL”) and the Company (collectively referred to as the “Parties”) agreed to operate a joint venture through a new Nevada corporation named MCOA Lynwood Services, Inc. on May 12, 2021. The Parties agreed to finance a regulated and licensed laboratory to produce various cannabis products under the legal framework outlined by the City of Lynwood, California, Los Angeles County and the State of California. CBGL owns a controlling interest in Natural Plant Extract of California, Inc., which operates a licensed cannabis manufacturing operation. As its contribution the joint venture, the Company agreed to purchase and install equipment for joint venture operations, which will then be rented to the joint venture, and also provide funding relating to marketing the products produced by the capital equipment. CBGL agreed to provide use of its manufacturing and distribution licenses; access to its Lynwood, California facility; use of the specific areas within the Lynwood Facility suitable for the types of manufacturing selected by the joint venture; and, management expertise require to carry on the joint venture’s operations. Ownership of the joint venture was agreed to be 60% in CBGL and 40% with the Company. Royalties from profits realized as the result of sales of products from the joint venture was also agreed to be distributed as 60% to CBGL and 40% to the Company.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	3 Months Ended
Summary Of Significant Accounting Policies (Policies)	Mar. 31, 2021
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective Accounting Standards Updates (“ASU”) 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current GAAP. Revenue is now recognized in accordance with FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principle is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company adopted FASB ASC Topic 606 for its reporting period as of the year ended December 31, 2017, which made its implementation of FASB ASC Topic 606 effective in the first quarter of 2018. The Company decided to implement the modified retrospective transition method to implement FASB ASC Topic 606, with no restatement of the comparative periods presented. Using this transition method, the Company applied the new standards to all new contracts initiated on or after the effective date. The Company also decided to apply this method to any incomplete contracts that it determines are subject to FASB ASC Topic 606 prospectively. For the quarter ended March 31, 2021, there were no incomplete contracts. As more fully discussed below, the Company is of the opinion that none of its contracts for services or products contain significant financing components that require revenue adjustment under FASB ASC Topic 606. Contracts included in its application of FASB ASC Topic 606, for the quarter ended March 31, 2021, consisted solely of sales of the Company’s hempSMART™ products made by its sales associates and by the Company directly through its website. Regarding its offered financial accounting, bookkeeping and/or real property management consulting services, to date no contracts have been entered into, and thus no reportable revenues have resulted for the fiscal years ended 2020 and, 2019, or for the quarter ended March 31, 2021. In accordance with FASB ASC Topic 606, Revenue Recognition, the Company is of the opinion that none of its hempSMART™ product sales or offered consulting service, each of which are discussed below, have a significant financing component. The Company’s opinion is based upon the transactional basis for its product sales, with revenue recognized upon customer order, payment and shipment, which occurs concurrently. The Company’s evaluation of the length of time between the customer order, payment and shipping is not a significant financing component, because shipment occurs the same day as the order is placed and payment made by the customer. The Company’s evaluation of its consulting services is based upon recognizing revenue as the services are performed for a determinable price per hour. The Company only recognizes revenues as it incurs and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company is of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606.
Product Sales	Product Sales Revenue from product sales, including delivery fees, is recognized when (1) an order is placed by the customer; (2) the price is fixed and determinable when the order is placed; (3) the customer is required to and concurrently pays for the product upon order; and, (4) the product is shipped. The evaluation of the Company’s recognition of revenue after the adoption of FASB ASC 606 did not include any judgments or changes to judgments that affected the Company’s reporting of revenues, since its product sales, both pre and post adoption of FASB ASC 606, were evaluated using the same standards as noted above, reflecting revenue recognition upon order, payment and shipment, which all occurs concurrently when the order is placed and paid for by the customer, and the product is shipped. Further, given the facts that (1) the Company’s customers exercise discretion in determining the timing of when they place their product order; and, (2) the price negotiated in the Company’s product sales is fixed and determinable at the time the customer places the order, and there is no delay in shipment, the Company is of the opinion that its product sales do not indicate or involve any significant customer financing that would materially change the amount of revenue recognized under the sales transaction, or would otherwise contain a significant financing component for the Company or the customer under FASB ASC Topic 606.
Consulting Services	Consulting Services The Company also offers professional services for financial accounting, bookkeeping or real property management consulting services based on consulting agreements. As of the date of this filing, the Company has not entered into any contracts for any financial accounting, bookkeeping and/or real property management consulting services that have generated reportable revenues for the years ended 2020 and 2019 or for the quarter ended March 31, 2021. The Company intends and expects these arrangements to be entered into on an hourly fixed fee basis. For hourly based fixed fee service contracts, the Company intends to utilize and rely upon the proportional performance method, which recognizes revenue as services are performed. Under this method, in order to determine the amount of revenue to be recognized, the Company will calculate the amount of completed work in comparison to the total services to be provided under the arrangement or deliverable. The Company only recognizes revenues as the Company incurs and charges billable hours. Because the Company’s hourly fees for services are fixed and determinable and are only earned and recognized as revenue upon actual performance, the Company of the opinion that such arrangements are not an indicator of a vendor or customer based significant financing, that would materially change the amount of revenue the Company recognizes under the contract or would otherwise contain a significant financing component under FASB ASC Topic 606. The Company determined that upon adoption of ASC 606 there were no adjustments converting from ASC 605 to ASC 606 because product sales revenue is recognized upon customer order, payment and shipment, which occurs concurrently, and its consulting services are fixed and determinable and are only earned and recognized as revenue upon actual performance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, 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. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Cash	Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis. Thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. As of March 31, 2021 and December 31, 2020, allowance for doubtful accounts was $0 and $0, respectively.
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-out (FIFO) basis. The Company writes down its inventory for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. During the periods presented, there were no inventory write-downs.
Cost of Sales	Cost of Sales Cost of sales is comprised of cost of product sold, packaging, and shipping costs.
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Earnings per Share	Earnings per Share Basic earnings per share are calculated by dividing net income (loss) by the weighted average number of shares of the Company’s common stock outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if the Company’s share-based awards and convertible securities were exercised or converted into common stock. The dilutive effect of the Company’s share-based awards is computed using the treasury stock method, which assumes all share-based awards are exercised and the hypothetical proceeds from exercise are used to purchase common stock at the average market price during the period. The incremental shares (difference between shares assumed to be issued versus purchased), to the extent they would have been dilutive, are included in the denominator of the diluted earnings per share calculation. The dilutive effect of the Company’s convertible preferred stock and convertible debentures is computed using the if-converted method, which assumes conversion at the beginning of the year.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 3 to 5 years.
Investments	Investments The Company follows ASC subtopic 321-10, Investments-Equity Securities (“ASC 321-10”) which requires the accounting for equity security to be measured at fair value with changes in unrealized gains and losses are included in current period operations. Where an equity security is without a readily determinable fair value, the Company may elect to estimate its fair value at cost minus impairment plus or minus changes resulting from observable price changes (See Note 6).
Derivative Financial Instruments	Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company's own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. The Company’s free-standing derivatives consisted of conversion options embedded within its issued convertible debt and warrants with anti-dilutive (reset) provisions. The Company evaluated these derivatives to assess their proper classification in the balance sheet using the applicable classification criteria enumerated under GAAP. The Company determined that certain conversion and exercise options do not contain fixed settlement provisions. The convertible notes contain a conversion feature and warrants have a reset provision such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. As such, the Company was required to record the conversion feature and the reset provision which does not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the end of each reporting period. The Company has adopted a sequencing policy that reclassifies contracts (from equity to assets or liabilities) with the most recent inception date first. Thus, any available shares are allocated first to contracts with the most recent inception dates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2021 and December 31, 2020. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash and accounts payable. Fair values were assumed to approximate carrying values for cash, accounts payables and short-term notes because they are short term in nature.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. The Company charged to operations $69,868 and $26,277 as advertising costs for the three months ended March 31, 2021 and 2020, respectively.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of March 31, 2021, and 2020, the Company has not recorded any unrecognized tax benefits.
Segment Information	Segment Information ASC subtopic Segment Reporting 280-10 (“ASC 280-10”) establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions how to allocate resources and assess performance. The information disclosed herein materially represents all of the financial information related to the Company's only material principal operating segment, hempSMART. For the Three Months Ended March 31, 2021 2020 Revenues $ 34,930 $ 81,819 Cost of Sales 25,180 34,205 Gross profit 9,750 47,614 Operating Expenses Depreciation expense 1,391 1,746 Payroll and related 53,947 18,749 Selling and Marketing expenses 107,549 101,897 General and administrative expenses 55,801 67,949 Total Expenses 218,688 190,341 Net Loss from Operations $ (208,938 ) $ (142,727 )
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach on January 1, 2019. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced before the adoption date; initial direct costs for leases that commenced before the adoption date; and, the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its existing operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or, (iii) the accounting for indirect costs as defined in ASC 842. In considering its qualitative disclosure obligations under ASC 842-20-50-3, the Company examined its one lease for office space that has a fixed monthly rent with no variable lease payments and no options to extend. The lease is for an office space with no right of use assets. The lease does not provide for terms and conditions granting residual value guarantees by the Company, or any restrictions or covenants imposed by the lease for dividends or incurring additional financial obligations by the Company. The Company also elected a short-term lease exception policy and an accounting policy to not separate non-lease components from lease components for its facility lease. Consistent with ASC 842-20-50-4, for the Company's quarterly financial statements for the period ended March 31, 2021 , the Company calculated its total lease cost based solely on its monthly rent obligation. The Company had no cash flows arising from its lease, no finance lease cost, short term lease cost, or variable lease costs. The Company’s office lease does not produce any sublease income or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to the Company’s results of operations or cash flows.
COVID-19 - Going Concern	COVID-19 – Going Concern In March 2020, the World Health Organization declared the global emergence of the COVID-19 pandemic. The impact of COVID-19 on the Company’s business is currently unknown. The Company will continue to monitor guidance and orders issued by federal, state, and local authorities with respect to COVID-19. As a result, the Company may take actions that alter its business operations as may be required by such guidance and orders or take other steps that the Company determines are in the best interest of its employees, customers, partners, suppliers and stockholders. Any such alterations or modifications could cause substantial interruption to the Company’s business and could have a material adverse effect on the Company’s business, operating results, financial condition, and the trading price of the Company’s common stock, and could include temporary closures of one or more of the Company’s facilities; temporary or long-term labor shortages; temporary or long-term adverse impacts on the Company’s supply chain and distribution channels; and the potential of increased network vulnerability and risk of data loss resulting from increased use of remote access and removal of data from the Company’s facilities. In addition, COVID-19 could negatively impact capital expenditures and overall economic activity in the impacted regions or depending on the severity, globally, which could impact the demand for the Company’s products and services. It is unknown whether and how the Company may be impacted if the COVID-19 pandemic persists for an extended period of time or if there are increases in its breadth or in its severity, including as a result of the waiver of regulatory requirements or the implementation of emergency regulations to which the Company is subject. The COVID-19 pandemic poses a risk that the Company or its employees, contractors, suppliers, and other partners may be prevented from conducting business activities for an indefinite period. The Company may incur expenses or delays relating to such events outside of its control, which could have a material adverse impact on its business, operating results, financial condition and the trading price of its common stock. The COVID-19 pandemic made our hempSMART products, which are considered a supplement, not as attractive to clients struggling to survive financially with less disposable income. Additionally, our staff were unable to work from our office. This created a less efficient environment for the sales team and our ability to fulfill orders.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	3 Months Ended
Summary Of Significant Accounting Policies (Tables)	Mar. 31, 2021
Accounting Policies [Abstract]
Segment Information	For the Three Months Ended March 31, 2021 2020 Revenues $ 34,930 $ 81,819 Cost of Sales 25,180 34,205 Gross profit 9,750 47,614 Operating Expenses Depreciation expense 1,391 1,746 Payroll and related 53,947 18,749 Selling and Marketing expenses 107,549 101,897 General and administrative expenses 55,801 67,949 Total Expenses 218,688 190,341 Net Loss from Operations $ (208,938 ) $ (142,727 )

Operating Lease (Tables)

Operating Lease (Tables)	3 Months Ended
Operating Lease (Tables)	Mar. 31, 2021
Leases [Abstract]
Schedule of maturities of lease liabilities	The following table provides the maturities of lease liabilities at March 31, 2021: Maturity of Lease Liabilities at March 31, 2021 2021 4,044 2022 and thereafter — — Total future undiscounted lease payments Less: Interest (66 ) Present value of lease liabilities $ 3,978

Property And Equipment (Tables)

Property And Equipment (Tables)	3 Months Ended
Property And Equipment (Tables)	Mar. 31, 2021
Property And Equipment
Schedule of Property and Equipment	Property and equipment as of March 31, 2021 and December 31, 2020 is summarized as follows: March 31, 2021 December 31, 2020 Computer equipment $ 22,174 $ 20,143 Furniture and fixtures 5,140 5,140 Subtotal 27,314 25,283 Less accumulated depreciation (20,132 ) (18,741 ) Property and equipment, net $ 7,182 $ 6,542

Investments (Tables)

Investments (Tables)	3 Months Ended
Investments (Tables)	Mar. 31, 2021
Disclosure Investments Tables Abstract
Schedule of Investment Roll Forward	MARIJUANA COMPANY OF AMERICA, INC. INVESTMENT ROLL-FORWARD AS OF MARCH 31, 2021 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Beginning balance 12-31-16 $ — $ — — — $ — $ — $ — $ — — — $ — — $ — Investments made during 2017 3,049,275 10,775 — — 100,000 250,000 1,188,500 1,500,000 — — — — — Quarter 03-31-17 equity method Loss — — — — — — — — — — — — — Quarter 06-30-17 equity method Loss — — — — — — — — — — — — — Quarter 09-30-17 equity method Loss (375,000 ) — — — — — (375,000 ) — — — — — — Quarter 12-31-17 equity method accounting 313,702 — — — — — 313,702 — — — — — — Impairment of Investment in 2017 (2,292,500 ) — — — — — (792,500 ) (1,500,000 ) — — — — — Balances as of 12/31/17 $ 695,477.00 $ 10,775.00 $ — $ — $ 100,000.00 $ 250,000.00 $ 334,702.00 $ — $ — $ — $ — $ — $ — s INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during 2018 986,654 986,654 — — — — — — — — — — — Quarter 03-31-18 equity method Loss (37,673 ) — — — — — (37,673 ) — — — — — — Quarter 06-30-18 equity method Loss (11,043 ) — — — — — (11,043 ) — — — — — — Quarter 09-30-18 equity method Loss (10,422 ) — — — (10,422) — — — — — — — — Quarter 12-31-18 equity method Loss (31,721 ) (31,721 ) — — — — — — — — — — — Moneytrac investment reclassified to Short-Term investments (250,000 ) — — — — (250,000 ) — — — — 250,000 — 250,000 Unrealized gains on trading securities - 2018 — — — — — — — — — — 560,000 — 560,000 Impairment of investment in 2018 (933,195 ) (557,631 ) — — (89,578 ) — (285,986 ) — — — — — — Balance 12-31-18 $ 408,077 $ 408,077 $ — $ — $ — $ — $ — $ — $ — $ — $ 810,000 $ — $ 810,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during quarter ended 03-31-19 129,040 129,040 — — — — — — — — — — — Quarter 03-31-19 equity method Loss (59,541 ) (59,541 ) — — — — — — — — — — — Unrealized gains on trading securities - quarter ended 03-31-19 — — — — — — — — — — (135,000 ) — ($ 135,000 ) Balance 03-31-19 $ 477,576 $ 477,576 $ — $ — $ — $ — $ — $ — $ — $ — $ 675,000 $ — $ 675,000 Investments made during quarter ended 06-30-19 $ 3,157,234 $ 83,646 — — — — — — $ 3,000,000 $ 73,588 — — — Quarter 06-30-19 equity method Income (Loss) ($ 171,284 ) ($ 141,870 ) — — — — — — ($ 6,291 ) ($ 23,123 ) — — — Unrealized gains on trading securities - quarter ended 06-30-19 $ — — — — — — — — — — (150,000 ) — ($ 150,000 ) Balance 06-30-19 $ 3,463,526 $ 419,352 $ — $ — $ — $ — $ 0 $ — $ 2,993,709 $ 50,465 $ 525,000 $ — $ 525,000 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during quarter ended 09-30-19 $ 186,263 — — — — — — — — $ 186,263 — — — Quarter 09-30-19 equity method Income (Loss) $ 122,863 $ 262,789 — — — — — — ($ 94,987 ) ($ 44,939 ) — — — Sale of trading securities during quarter ended 09-30-19 — — — — — — — — — — ($ 41,667 ) — ($ 41,667 ) Unrealized gains on trading securities - quarter ended 09-30-19 $ — — — — — — — — — — (362,625 ) — ($ 362,625 ) Balance 09-30-19 $ 3,772,652 $ 682,141 $ — $ — $ — $ — $ — $ — $ 2,898,722 $ 191,789 $ 120,708 $ — $ 120,708 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Investments made during quarter ended 12-31-19 $ 392,226 $ 262,414 — — — — — — — $ 129,812 — — — Quarter 12-31-19 equity method Income (Loss) ($ 178,164 ) ($ 75,220 ) — — — — — — ($ 23,865 ) ($ 79,079 ) — — — Reversal of Equity method Loss for 2019 $ 272,285 — — — — — — — $ 125,143 $ 147,142 — — — Impairment of investment in 2019 ($ 3,175,420 ) ($ 869,335 ) — — — — — — ($ 2,306,085 ) $ — — — — Loss on disposition of investment ($ 389,664 ) — — — — — — — — ($ 389,664 ) — — — Sale of trading securities during quarter ended 12-31-19 $ — — — — — — — — — — ($ 17,760 ) — ($ 17,760 ) Unrealized gains on trading securities - quarter ended 12-31-19 $ — — — — — — — — — — (75,545 ) — ($ 75,545 ) Balance 12-31-19 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 27,403 $ — $ 27,403 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Equity Loss for Quarter ended 03-31-20 126,845 126,845 — — — — — — — — — — — Recognize Joint venture liabilities per JV agreement 03-31-20 394,848 394,848 — — — — — — — — — — — Impairment of Equity Loss for Quarter ended 03-31-20 (521,692 ) (521,692 ) — — — — — — — — — — — Unrealized gains on trading securities - quarter ended 03-31-19 — — — — — — — — — — (13,945 ) — ($ 13,945 ) Balance 03-31-20 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ 13,458 $ — $ 13,458 INVESTMENTS SHORT-TERM INVESTMENTS TOTAL INVESTMENTS Global Hemp Group Cannabis Global Inc. ECOX Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Vivabuds TOTAL Short-Term Investments Global Hemp Group MoneyTrac Equity Loss for Quarter ended 06-30-20 (7,048 ) (7,048 ) — — — — — — — — — — — Impairment of Equity Loss for Quarter ended 06-30-20 7,048 7,048 — — — — — — — — — — — Sales of trading securities - quarter ended 06-30-20 — — — — — — — — — — (13,458 ) — ($ 13,458 ) Balance 06-30-20 $ 693,915 $ — $ — $ — $ — $ — $ — $ — $ 693,915 $ — $ — $ — $ — Global Hemp Group trading securities issued 650,000 — $ 650,000 — — — — — — — $ 185,000 $ 185,000 — Investment in Cannabis Global — — — — — — — — — — — — — Balance 09-30-20 $ 1,343,915 $ — $ 650,000 $ — $ — $ — $ — $ — $ 693,915 $ — $ 185,000 $ 185,000 $ — Unrealized gain on Global Hemp Group securities - 4th Quarter 2020 — — — — — — — — — — $ 54,064 $ 54,064 — Unrealized gains on Cannabis Global Inc securities - 4th Quarter 2020 208,086 — $ 208,086 — — — — — — — — — — Balance 12-31-20 $ 1,552,001 $ — $ 858,086 $ — $ — $ — $ — $ — $ 693,915 $ — $ 239,064 $ 239,064 $ — Investment in ECOX 650,000 — — $ 650,000 — — — — — — $ 620,133 $ 620,133 — Balance 03-31-21 $ 2,202,001 $ — $ 858,086 $ 650,000 $ — $ — $ — $ — $ 693,915 $ — $ 859,197 $ 859,197 $ —
Schedule of Debts Amounts Related to Joint Venture Investments	Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Beginning balance 12-31-16 $ — $ — $ — $ — $ — $ — — — — $ — Quarter 03-31-17 loan borrowings 1,500,000 — — — — 1,500,000 — — — — Quarter 06-30-17 loan activity — — — — — — — — — — Quarter 09-30-17 loan borrowings 725,000 — — — 725,000 — — — — — Quarter 12-31-17 loan repayments (330,445 ) — — — (330,445 ) — — — — — General operational expense 172,856 — — — — — — — — 172,856 Balances as of 12/31/17 (a) $ 2,067,411.00 $ — $ — $ — $ 394,555.00 $ 1,500,000.00 $ — $ — $ — $ 172,856.00 Quarter 03-31-18 loan borrowings (payments) 376,472 447,430 — — — — — — — (70,958 ) Quarter 06-30-18 cancellation of JV debt obligation (1,500,000 ) — — — — (1,500,000 ) — — — — Quarter 06-30-18 loan repayments (101,898 ) — — — — — — — — (101,898 ) Quarter 09-30-18 loan activity — — — — — — — — — — Quarter 12-31-18 loan borrowings 580,425 580,425 — — — — — — — — Balance 12-31-18 (b) 1,422,410 1,027,855 — — 394,555 — — — — — Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 03-31-19 loan borrowings 649,575 649,575 — — — — — — — — Quarter 03-31-19 debt conversion to equity (407,192 ) (407,192 ) — — — — — — — — Balance 03-31-19 (c) 1,664,793 1,270,238 — — 394,555 — — — — — Quarter 03-31-19 loan borrowings 3,836,220 $ 161,220 — — — — $ 2,000,000 — $ — $ 1,675,000 Quarter 03-31-19 debt conversion to equity (1,572,971 ) ($ 161,220 ) — — — — ($ 349,650 ) — — ($ 1,062,101 ) Balance 06-30-19 (d) 3,928,042 1,270,238 — — 394,555 — 1,650,350 — — 612,899 Quarter 09-30-19 loan borrowings 582,000 — — — — — — — — $ 582,000 Quarter 09-30-19 debt conversion to equity (187,615 ) — — — — — — — — ($ 187,615 ) Balance 09-30-19 (e) 4,322,427 1,270,238 — — 394,555 — 1,650,350 — — 1,007,284 Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 12-31-19 loan borrowings 2,989,378 $ 262,414 — — — — $ 596,784 $ 4,221 — $ 2,125,959 Impairment of investment in 2019 (4,083,349 ) ($ 1,532,652 ) — — ($ 394,555 ) — ($ 2,156,142 ) — — — Loss on settlement of debt in 2019 50,093 — — — — — $ 50,093 — — — Adjustment to reclassify amount to accrued liabilities (85,000 ) — — — — — ($ 85,000 ) — — — Balance 12-31-19 (f) $ 3,193,548 $ — $ — $ — $ — $ — $ 56,085 $ 4,221 $ — $ 3,133,243 Quarter 03-31-20 loan borrowings $ 441,638 — — — — — — — — $ 441,638 Quarter 03-31-20 debt conversion to equity ($ 619,000 ) — — — — — — — — ($ 619,000 ) Recognize Joint venture liabilities per JV agreement 03-31-20 $ 394,848 $ 394,848 — — — — — — — — Quarter 03-31-20 Debt Discount adjustments $ 24,138 — — — — — — $ 24,138 — — Balance 03-31-20 (g) $ 3,435,172 $ 394,848 $ — $ — $ — $ — $ 56,085 $ 28,359 $ — $ 2,955,881 Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 06-30-20 loan borrowings, net $ 65,091 — — — — — — $ 65,091 — — Quarter 06-30-20 debt conversion to equity ($ 727,118 ) — — — — — — — — ($ 727,118 ) Quarter 06-30-20 reclass of liability $ 83,647 $ 83,647 — — — — — — — — Quarter 06-30-20 Debt Discount adjustments $ 405,746 — — — — — — ($ 27,715 ) — $ 433,461 Balance 06-30-20 (h) $ 3,262,538 $ 478,495 $ — $ — $ — $ — $ 56,085 $ 65,735 $ — $ 2,662,224 Quarter 09-30-20 debt conversion to equity ($ 606,472 ) — — — — — ($ 56,085 ) ($ 65,735 ) — ($ 484,652 ) Debt Settlement during Q3 2020 ($ 474,495 ) ($ 474,495 ) — — — — — — — — Balance 09-30-20 (i) $ 2,181,571 $ 4,000 $ — $ — $ — $ — $ — $ — $ — $ 2,177,572 Loan Payable TOTAL JV Debt Global Hemp Group Benihemp MoneyTrac Bougainville Ventures, Inc. Gate C Research Inc. Natural Plant Extract Robert L Hymers III Vivabuds General Operating Expense Quarter 12-31-20 loan borrowings, net $ 309,675 — — — — — — — — $ 309,675 Quarter 12-31-20 Debt Discount adjustments ($ 71,271 ) — — — — — — — — ($ 71,271 ) Quarter 12-31-20 debt conversion to equity ($ 993,081 ) — — — — — — — — ($ 993,081 ) Balance 12-31-20 (j) $ 1,426,894 $ 4,000 $ — $ — $ — $ — $ — $ — $ — $ 1,422,895 Quarter 03-31-21 debt conversion to equity ($ 1,313,016 ) ($ 4,000 ) — — — — — — — ($ 1,309,016 ) Quarter 03-31-21 loan borrowings, net $ 145,000 — — — — — — — — $ 145,000 Balance 03-31-21 (k) $ 258,878 $ — $ — $ — $ — $ — $ — $ — $ — $ 258,879 03-31-21 12-31-20 09-30-20 06-30-20 03-31-20 12-31-19 09-30-19 06-30-19 03-31-19 12-31-18 12-31-17 This includes balances for: Note (k) Note (j) Note (i) Note (h) Note (g) Note (f) Note (e) Note (d) Note (c) Note (b) Note (a) - Debt obligation of JV — — — 478,494 394,848 — 1,633,872 1,778,872 128,522 289,742 1,500,000 - Convertible NP, net of discount 258,878 1,426,894 2,181,571 2,784,044 3,040,324 3,193,548 2,688,555 2,149,170 1,536,271 1,132,668 394,555 - Long term debt — — — — — — — — — — 172,856 Total Debt balance 258,878 1,426,894 2,181,571 3,262,538 3,435,172 3,193,548 4,322,427 3,928,042 1,664,793 1,422,410 2,067,411

Convertible Note Payable (Table

Convertible Note Payable (Tables)	3 Months Ended
Convertible Note Payable (Tables)	Mar. 31, 2021
Gate C Research Inc. [Member]
Schedule of Convertible Notes Payable	Convertible notes payable are comprised of the following: March 31, December 31, 2021 2020 Lender (Unaudited) (Audited) Convertible note payable - Power Up Lending Group $ — $ 35,000 Convertible note payable - Crown Bridge Partners $ 98,500 $ 172,500 Convertible note payable - GS Capital Partners LLC $ — $ 143,500 Convertible note payable - Robert L. Hymers III $ 75,000 $ 70,000 Convertible note payable – Geneva Roth $ 33,500 $ 33,500 Convertible note payable – Dutchess Capital $ — $ 10,000 Convertible note payable – Redstart Holdings $ — $ 109,000 Convertible note payable - GW Holdings $ 98,175 $ 98,175 Convertible note payable - St. George $ 727,500 $ 1,160,726 Total $ 1,032,675 $ 1,832,401 Less debt discounts $ (773,797 ) $ (405,507 ) Net $ 258,878 $ 1,426,894 Less current portion $ (258,878 ) $ (1,426,894 ) Long term portion $ — $ —

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	3 Months Ended
Stockholders' Deficit (Tables)	Mar. 31, 2021
Legal contingency expense
Summarizes the Stock Warrant Activity	The following table summarizes the stock warrant activity for the three months ended March 31, 2021: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2020 293,054,702 $ 0.0011 2.2 $ 1,023,306 Granted — — — — Exercised (18,399,146 ) 0.00077 2.5 263,660 Outstanding at March 31, 2021 274,655,556 $ 0.0006 2.0 $ 2,008,306 Exercisable at March 31, 2021 274,655,556 $ 0.0006 2.0 $ 2,008,306

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
Fair Value Measurement (Tables)	Mar. 31, 2021
General operational expense
Summary of Changes in Fair Value of Derivative Liabilities	The following table provides a summary of changes in fair value of the Company’s level 3 financial liabilities for the three months ended March 31, 2021: Debt Derivative Balance, January 1, 2021 $ 4,426,057 Increase resulting from initial issuance of additional convertible notes payable Increase resulting from initial issuances of additional convertible notes payable 1,304,754 Decreases resulting from conversion or payoff of convertible notes payable (4,475,914 ) Decreases resulting from payoff of convertible notes payable (649,961 ) Loss due to change in fair value included in earnings 2,975,979 Balance, March 31, 2021 $ 3,580,915

Nature Of Operations And Basi_2

Nature Of Operations And Basis Of Presentation (Details Narrative)	1 Months Ended
	Oct. 31, 2009
Sparrowtech, Inc. [Member]
Merger description of Sparrowtech, Inc	In October 2009, in a 30 for 1 exchange, the Company merged with Sparrowtech, Inc. for the purpose of exploration and development of commercially viable mining properties.

Going Concern And Management'_2

Going Concern And Management's Liquidity Plans (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net losses from operations	$ (782,917)	$ (392,157)
Net cash used cash in operations	$ (962,359)	$ (597,243)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues	$ 34,930	$ 81,819
Cost of Sales	25,180	34,205
Gross profit	9,750	47,614
Operating Expenses
Depreciation expense	1,391	1,746
Payroll and related	138,145	101,199
Selling and Marketing expenses	107,549	126,455
General and administrative expenses	525,682	204,371
Total operating expenses	792,667	439,771
Operating Segment
Revenues	34,930	81,819
Cost of Sales	25,180	34,205
Gross profit	9,750	47,614
Operating Expenses
Depreciation expense	1,391	1,746
Payroll and related	53,947	18,749
Selling and Marketing expenses	107,549	101,897
General and administrative expenses	55,801	67,949
Total operating expenses	218,688	190,341
Net Loss from Operations	$ (208,938)	$ (142,727)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Allowance for doubtful accounts	$ 0		$ 0
Advertising cost	69,868	$ 26,277
Unrecognized tax benefits	$ 0		$ 0
Property And Equipment [Member]
Depreciation calculation method	Straight-line method
Property And Equipment [Member] \| Minimum [Member]
Estimatied useful lives	3 years
Property And Equipment [Member] \| Maximum [Member]
Estimatied useful lives	5 years

Operating Lease (Details)

Operating Lease (Details)	Mar. 31, 2021USD ($)
Leases [Abstract]
2021	$ 4,044
2022 and thereafter	0
Total	0
Total future undiscounted lease payments	4,044
Less: Interest	(66)
Present value of lease liabilities	$ 3,978

Operating Lease (Details Narrat

Operating Lease (Details Narrative) - USD ($)	Jul. 02, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Right-of-use assets		$ 3,978		$ 7,858
Operating lease liabilities		3,978
Operating lease expense				51,526
Net cash used in operating activities				$ 14,243
Minimum lease payments		$ 3,978	$ 12,015
Lease Agreements [Member]
Employment contracts description	On July 1, 2019, the Company entered into an amendment to its lease pursuant to which the Company extended the term of its office lease located in Escondido, California for two years such that the lease will expire on June 30, 2021.
Lease expiration date	Jun. 30, 2021
Monthly rent	$ 1,309

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 27,314	$ 25,283
Less accumulated depreciation	(20,132)	(18,741)
Property and equipment, net	7,182	6,542
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	22,174	20,143
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,140	$ 5,140

Property And Equipment (Detai_2

Property And Equipment (Details Narrative) - USD ($)	3 Months Ended
Property And Equipment (Details Narrative) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Stock Option Plan [Member] [Default Label]
Depreciation expense	$ 1,391	$ 1,746

Investments (Details)

Investments (Details) - USD ($)	3 Months Ended																	12 Months Ended
Investments (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Equity method Loss	$ 0				$ (126,845)
Impairment of Investment	0				268,002
Unrealized gains on trading securities	620,134				(13,945)
Investments [Member]
Investment, Beginning balance	1,552,001	$ 1,343,915	$ 693,915	$ 693,915	693,915	$ 3,772,652	$ 3,463,526	$ 477,576	$ 408,077				$ 695,477				$ 0	$ 695,477	$ 0
Investments made	650,000			(7,048)	126,845	392,226	186,263	3,157,234	129,040									986,654	3,049,275
Equity method Loss						(178,164)	122,863	(171,284)	(59,541)	$ (31,721)	$ (10,422)	$ (11,043)	(37,673)	$ 313,702	$ (375,000)	$ 0	0
Equity method accounting																			313,702
Reversal of Equity method Loss						272,285
Impairment of Investment						(3,175,420)												(933,195)	(2,292,500)
Moneytrac investment reclassified to Short-Term investments																		(250,000)
Unrealized gains on trading securities		208,086				0	0	0										0
Sale of trading securities						0
Loss on disposition of investment						389,664
Recognize Joint venture liabilities per JV agreement					394,848
Impairment of Equity Loss				7,048	(521,692)
Global Hemp Group trading securities issued			650,000
Investment in Cannabis Global			0
Investment, Ending balance	2,202,001	1,552,001	1,343,915	693,915	693,915	693,915	3,772,652	3,463,526	477,576	408,077				695,477				408,077	695,477
Investments [Member] \| Global Hemp Group [Member]
Investment, Beginning balance			0	0	0	682,141	419,352	477,576	408,077				10,775				0	10,775	0
Investments made				(7,048)	126,845	262,414		83,646	129,040									986,654	10,775
Equity method Loss						(75,220)	262,789	(141,870)	(59,541)	(31,721)
Impairment of Investment						(869,335)												(557,631)	0
Recognize Joint venture liabilities per JV agreement					394,848
Impairment of Equity Loss				7,048	(521,692)
Investment, Ending balance				0	0	0	682,141	419,352	477,576	408,077				10,775				408,077	10,775
Investments [Member] \| Benihemp [Member]
Investment, Beginning balance									0				100,000				0	100,000	0
Investments made																			100,000
Equity method Loss										0	(10,422)
Impairment of Investment																		(89,578)
Investment, Ending balance										0				100,000				0	100,000
Investments [Member] \| Money Trac [Member]
Investment, Beginning balance									0				250,000				0	250,000	0
Investments made																			250,000
Moneytrac investment reclassified to Short-Term investments																		(250,000)
Investment, Ending balance										0				250,000				0	250,000
Investments [Member] \| Bougainville Ventues [Member]
Investment, Beginning balance									0				334,702				0	334,702	0
Investments made																			1,188,500
Equity method Loss												(11,043)	(37,673)	313,702	(375,000)
Equity method accounting																			313,702
Impairment of Investment																		(285,986)	(792,500)
Investment, Ending balance										0				334,702				0	334,702
Investments [Member] \| Gate C Research [Member]
Investment, Beginning balance													0				0	0	0
Investments made																			1,500,000
Impairment of Investment																			(1,500,000)
Investment, Ending balance														0					0
Investments [Member] \| Natural Plant Extract [Member]
Investment, Beginning balance					693,915	2,898,722	2,993,709	0
Investments made								3,000,000
Equity method Loss						(23,865)	(94,987)	(6,291)
Reversal of Equity method Loss						125,143
Impairment of Investment						(2,306,085)
Investment, Ending balance						693,915	2,898,722	2,993,709	0
Investments [Member] \| Vivabuds [Member]
Investment, Beginning balance					0	191,789	50,465	0
Investments made						129,812	186,263	73,588
Equity method Loss						(79,079)	(44,939)	(23,123)
Reversal of Equity method Loss						147,142
Impairment of Investment						0
Loss on disposition of investment						(389,664)
Investment, Ending balance						0	191,789	50,465	0
Investments [Member] \| Cannabis Global [Member]
Investment, Beginning balance	858,086	650,000	0
Unrealized gains on trading securities		208,086
Global Hemp Group trading securities issued			650,000
Investment, Ending balance		858,086	650,000	0
Investments [Member] \| ECOX [Member]
Investment, Beginning balance	0
Investments made	650,000
Investment, Ending balance	650,000	0
Short-term Investments [Member]
Investment, Beginning balance	239,064	185,000	0	13,458	27,403	120,708	525,000	675,000	810,000				0				0	0	0
Investments made	620,133																	0	0
Equity method Loss										0	$ 0	0	0	0	$ 0	$ 0	0
Impairment of Investment												$ 0
Moneytrac investment reclassified to Short-Term investments																		250,000
Unrealized gains on trading securities		54,064			(13,945)	(75,545)	(362,625)	(150,000)	(135,000)									560,000
Sale of trading securities				(13,458)		(17,760)	(41,667)
Global Hemp Group trading securities issued			185,000
Investment, Ending balance	859,197	239,064	185,000	0	13,458	27,403	120,708	525,000	675,000	810,000				0				810,000	0
Short-term Investments [Member] \| Global Hemp Group [Member]
Investment, Beginning balance	239,064	185,000	0
Investments made	620,133
Unrealized gains on trading securities		54,064
Global Hemp Group trading securities issued			185,000
Investment, Ending balance	$ 859,197	$ 239,064	185,000	0
Short-term Investments [Member] \| Money Trac [Member]
Investment, Beginning balance			$ 0	13,458	27,403	120,708	525,000	675,000	810,000				$ 0				$ 0	0	0
Investments made																			0
Moneytrac investment reclassified to Short-Term investments																		250,000
Unrealized gains on trading securities					(13,945)	(75,545)	(362,625)	(150,000)	(135,000)									560,000
Sale of trading securities				(13,458)		(17,760)	(41,667)
Investment, Ending balance				$ 0	$ 13,458	$ 27,403	$ 120,708	$ 525,000	$ 675,000	$ 810,000				$ 0				$ 810,000	$ 0

Investments (Details 1)

Investments (Details 1) - USD ($)	3 Months Ended																12 Months Ended
Investments (Details 1) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2017
Impairment of investment	$ 0				$ 126,845
Loss on settlement of debt	(71,647)				0
Convertible NP, net of discount	258,878	$ 1,426,894
Loan Payable
Loan payable, Beginning balance	1,426,894	2,181,571	$ 3,262,538	$ 3,435,172	3,193,548	$ 4,322,427	$ 3,928,042	$ 1,664,793	$ 1,422,410				$ 2,067,411			$ 0	$ 0
Loan borrowings	145,000	309,675		65,091	441,638	2,989,378	582,000	3,836,220	649,575	$ 580,425			376,472		$ 725,000	1,500,000
Impairment of investment						(4,083,349)
Loss on settlement of debt						50,093
Loan activity											$ 0
Loan repayments												$ (101,898)		$ (330,445)
General operational expense																	172,856
Cancellation of JV debt obligation												(1,500,000)
Debt conversion to equity	(1,313,016)	(993,081)	(606,472)	(727,118)	(619,000)		(187,615)	(1,572,971)	(407,192)
Adjustment to reclassify amount to accrued liabilities						(85,000)
Recognize Joint venture liabilities per JV agreement					394,848
Debt Discount adjustments		(71,271)		405,746	24,138
Reclass of liability				83,647
Debt Settlement			(474,495)
Loan payable, Ending balance	258,878	1,426,894	2,181,571	3,262,538	3,435,172	3,193,548	4,322,427	3,928,042	1,664,793	1,422,410				2,067,411		1,500,000	2,067,411
Debt obligation of JV	0	0	0	478,494	394,848	0	1,633,872	1,778,872	128,522	289,742				1,500,000			1,500,000
Convertible NP, net of discount	258,878	1,426,894	2,181,571	2,784,044	3,040,324	3,193,548	2,688,555	2,149,170	1,536,271	1,132,668				394,555			394,555
Longterm debt	0	0	0	0	0	0	0	0	0	0				172,856			172,856
Loan Payable \| Operating Expense [Member]
Loan payable, Beginning balance	1,422,895	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0	0				172,856			0	0
Loan borrowings	145,000	309,675			441,638	2,125,959	582,000	1,675,000					(70,958)
Loan repayments												(101,898)
General operational expense																	172,856
Debt conversion to equity	(1,309,016)	(993,081)	(484,652)	(727,118)	(619,000)		(187,615)	1,062,101	0
Debt Discount adjustments		(71,271)		433,461
Loan payable, Ending balance	258,879	1,422,895	2,177,572	2,662,224	2,955,881	3,133,243	1,007,284	612,899	0	0				172,856			172,856
Loan Payable \| Gate C Research [Member]
Loan payable, Beginning balance																0	0
Loan borrowings																$ 1,500,000
Cancellation of JV debt obligation												$ (1,500,000)
Loan Payable \| Bougainville Ventues [Member]
Loan payable, Beginning balance					0	394,555							394,555
Loan borrowings															$ 725,000
Impairment of investment						(394,555)
Loan repayments														(330,445)
Loan payable, Ending balance						0	394,555							394,555			394,555
Loan Payable \| Global Hemp Group[Member]
Loan payable, Beginning balance	4,000	4,000	478,495	394,848	0	1,270,238	1,270,238	1,270,238	1,027,855				0
Loan borrowings						262,414		161,220	649,575	580,425			$ 447,430
Impairment of investment						(1,532,652)
Debt conversion to equity	(4,000)							161,220	(407,192)
Recognize Joint venture liabilities per JV agreement					394,848
Reclass of liability				83,647
Debt Settlement			(474,495)
Loan payable, Ending balance	$ 0	4,000	4,000	478,495	394,848	0	1,270,238	1,270,238	1,270,238	$ 1,027,855				$ 0			$ 0
Loan Payable \| Natural Plant Extract [Member]
Loan payable, Beginning balance		0	56,085	56,085	56,085	1,650,350	1,650,350	0
Loan borrowings						596,784		2,000,000
Impairment of investment						(2,156,142)
Loss on settlement of debt						50,093
Debt conversion to equity			(56,085)					349,650
Adjustment to reclassify amount to accrued liabilities						(85,000)
Loan payable, Ending balance			0	56,085	56,085	56,085	1,650,350	1,650,350	0
Loan Payable \| Vivabuds [Member]
Loan payable, Beginning balance							0	0
Loan borrowings								0
Loan payable, Ending balance								$ 0	$ 0
Loan Payable \| Robert L. Hymers III [Member]
Loan payable, Beginning balance		$ 0	65,735	28,359	4,221	0
Loan borrowings				65,091		4,221
Debt conversion to equity			(65,735)
Debt Discount adjustments				(27,715)	24,138
Loan payable, Ending balance			$ 0	$ 65,735	$ 28,359	$ 4,221	$ 0

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)	May 08, 2018	Sep. 05, 2017	Mar. 16, 2017	Oct. 02, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2020	May 01, 2019	Nov. 06, 2017	Jun. 16, 2017	Mar. 17, 2017
Summary of Investment Holdings [Line Items]
Short-term investments					$ 859,197		$ 27,403														$ 239,063
Investment interest					1,100,962	$ 890,151
Impairment of Investment					0	268,002
Equity method Loss					0	(126,845)
Gain on settlement of debt obligation					(68,227)	3,490
Joint Venture Agreement With Global Hemp Group, Inc. - New Brunswick Canada [Member]
Summary of Investment Holdings [Line Items]
Investment description		On September 5, 2017, [the Company announced its agreement to participate in a joint venture/the Company entered into a joint venture agreement] with Global Hemp Group Inc., a Canadian corporation, [in a/with respect to a] multi-phase industrial hemp project on the Acadian peninsula of New Brunswick, Canada. The Company’s participation included providing one-half, or $10,775, of the funding for the phase one work. On January 10, 2018, phase-one was completed by successfully cultivating industrial hemp during the 2017 growing season for research purposes. The Company’s costs incurred by the Company’s interest was $0 and $10,775 for the years ended December 31, 2019 and 2018, respectively, and was recorded as other income/expense in the Company’s statement of operations in the appropriate periods. As of December 31, 2019, and March 31, 2020, the balance of the investment reported on the balance sheet for the year ended December 31, 2019 was $0 as a result of the investment being deemed fully impaired and the Company withdrawing from the joint venture as of September 30, 2019.
Joint Venture Agreement With Global Hemp Group JV - Scio Oregon [Member] \| Global Hemp Group, Inc - A Company Related By Charles Larsen, Beneficial Owner Of More Than 10% Of Company Common Stock And A Former Director Of The Company [Member]
Summary of Investment Holdings [Line Items]
Investment description	On May 8, 2018, the Company, Global Hemp Group, Inc., a Canadian corporation, and TTO Enterprises, Ltd., an Oregon corporation entered into a joint venture agreement to develop a project to commercialize the cultivation of industrial hemp on a 109 acre parcel of real property owned by the Company and Global Hemp Group, Inc. in Scio, Oregon, and operating under the Oregon corporation Covered Bridges, Ltd. On May 30, 2018, the joint venture purchased TTO Enterprises, Ltd.’s 15% interest in the joint venture for $30,000. The Company and Global Hemp Group, Inc. each have a 50% interest in the joint venture. The joint venture agreement commits the Company to provide a cash contribution of $600,000 payable on the following funding schedule: $200,000 which was paid upon execution of the joint venture agreement; $238,780 which was paid on July 31, 2018; $126,445 which was paid on October 31, 2018; and, $34,775 which was paid on January 31, 2019. The 2018 crop of hemp grown on the joint venture’s real property consisted of 33 acres of high yielding CBD hemp grown in an orchard style cultivation on the property. The 2018 harvest consisted of approximately 37,000 high yielding CBD hemp plants producing 24 tons of biomass that produced 48,000 pounds of dried biomass. The joint venture partners prepared processing samples ranging in size from 100 to 2,000 pounds. for sample offers to extraction companies. The biomass is being processed into CBD crude oil with the option to refine it further into isolate, or full spectrum oil, in order to increase its value on the market.
Impairment of Investment						0
Total committed amount to raise for joint ventures	$ 600,000
Debt obligations of Joint venture					$ 394,848		262,414
Joint Venture Agreement With Bougainville Ventures, Inc. [Member]
Summary of Investment Holdings [Line Items]
Investment description			On March 16, 2017, we entered into a joint venture agreement with Bougainville Ventures, Inc., a Canadian corporation. The purpose of the joint venture was for the Company and Bougainville to (i) jointly engage in the development and promotion of products in the legalized cannabis industry in Washington State; (ii) utilize Bougainville's high quality cannabis grow operations in the State of Washington, where it claimed to have an ownership interest in real property for use within the legalized cannabis industry; (iii) leverage Bougainville’s agreement with a I502 Tier 3 license holder to grow cannabis on the site; provide technical and management services and resources including, but not limited to: sales and marketing, agricultural procedures, operations, security and monitoring, processing and delivery, branding, capital resources and financial management; and, (iv) optimize collaborative business opportunities. The Company and Bougainville agreed to operate through a Washington State Limited Liability Company, and BV-MCOA Management, LLC was organized in the State of Washington on May 16, 2017.
Impairment of Investment																			$ 285,986	$ 792,500
Total committed amount to raise for joint ventures			$ 1,000,000																				$ 800,000
Equity method Loss													$ (11,043)	$ (37,673)
Joint Ventures in Brazil and Uruguay - Development Stage [Member]
Summary of Investment Holdings [Line Items]
Investment description				On September 30, 2020, the Company entered into two joint venture agreements (the “Joint Venture Agreements”) with Marco Guerrero, a director of the Company (“Guerrero”), to form joint venture operations in Brazil and in Uruguay to produce, manufacture, market and sell the Company’s hempSMART™ products in Latin America develop and sell hempSMART™ products globally. The Joint Venture Agreements contain equal terms for the formation of joint venture entities in Uruguay and Brazil. The Brazilian joint venture will be headquartered in São Paulo, Brazil, and will be named HempSmart Produtos Naturais Ltda. (“HempSmart Brazil”). The Uruguayan joint venture will be headquartered in Montevideo, Uruguay, and will be named Hempsmart Uruguay S.A.S. (“HempSmart Uruguay”).
Stock Purchase Agreement With MoneyTrac Technology, Inc., [Member]
Summary of Investment Holdings [Line Items]
Investment, shares															150,000,000					150,000,000
Investment, value															$ 250,000					$ 250,000
Percentage of investment ownership															15.00%					15.00%
Short-term investments																					$ 27,403
Joint Venture Agreement With GateC Research, Inc [Member]
Summary of Investment Holdings [Line Items]
Total committed amount to raise for joint ventures																									$ 1,500,000
Gain on settlement of debt obligation						$ 1,500,000
Investments [Member]
Summary of Investment Holdings [Line Items]
Impairment of Investment							(3,175,420)												$ (933,195)	$ (2,292,500)
Equity method Loss							$ (178,164)	$ 122,863	$ (171,284)	$ (59,541)	$ (31,721)	$ (10,422)	$ (11,043)	$ (37,673)	$ 313,702	$ (375,000)	$ 0	$ 0
Loan Agreement With Convenient Hemp Mart, LLC ("Benihemp") [Member]
Summary of Investment Holdings [Line Items]
Investment, value																								$ 50,000
Short-term investments								$ 41,000														$ 100,000
Investment interest rate																								4.00%

Notes Payable, Related Party (D

Notes Payable, Related Party (Details Narrative) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Notes to Financial Statements
Notes payable, related parties	$ 20,000	$ 40,000

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total	$ 1,032,675	$ 1,832,401
Less debt discounts	(773,797)	(405,507)
Net	258,878	1,426,894
Less current portion	(258,878)	(1,426,894)
Convertible Notes Payable - Power Up Lending Group [Member]
Short-term Debt [Line Items]
Total	0	35,000
Convertible Notes Payable - Crown Bridge Partners [Member]
Short-term Debt [Line Items]
Total	98,500	172,500
Convertible Notes Payable - GS Capital [Member]
Short-term Debt [Line Items]
Total	0	143,500
Convertible Notes Payable - Robert Hymers III [Member]
Short-term Debt [Line Items]
Total	75,000	70,000
Convertible Note Payable - Geneva Roth [Member]
Short-term Debt [Line Items]
Total	33,500	33,500
Convertible Note Payable - Dutchess Capital [Member]
Short-term Debt [Line Items]
Total	0	10,000
Convertible Note Payable - Redstart Holdings [Member]
Short-term Debt [Line Items]
Total	0	109,000
Convertible Note Payable - GW Holdings [Member]
Short-term Debt [Line Items]
Total	98,175	98,175
Convertible Note Payable - St George [Member]
Short-term Debt [Line Items]
Total	$ 727,500	$ 1,160,726

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)

Dec. 23, 2019

Dec. 19, 2019

Mar. 25, 2019

Mar. 21, 2019

Jan. 29, 2019

Nov. 05, 2018

Aug. 28, 2018

Dec. 31, 2017

Dec. 20, 2017

Nov. 11, 2017

Nov. 01, 2017

Sep. 12, 2019

Mar. 31, 2021

Mar. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Sep. 30, 2019

Dec. 31, 2018

Mar. 30, 2021

Dec. 31, 2020

Dec. 23, 2020

Feb. 03, 2020

Jan. 06, 2020

Short-term Debt [Line Items]

Amortization of debt discount

$ 311,710

$ 436,593

Debt discount

773,797

$ 808,980

Net proceeds from convertible promissory notes

535,000

442,000

Gain (loss) on debt settlement

$ (68,227)

3,490

Debt Derivative [Member]

Short-term Debt [Line Items]

Fair value of assumption model

Binomial Option Pricing Model

Dividend yield

0.00%

Estimated fair value of common stock

$ 0.0077

Gain (loss) on change in fair value of derivative liabilities

$ 2,326,018

3,580,915

Derivative liabilities reclassified to additional paid in capital

$ 4,475,915

Debt Derivative [Member] | Minimum [Member]

Short-term Debt [Line Items]

Expected volatility

200.60%

Weighted average risk-free interest rate

0.05%

Expected life

6 months

Conversion prices

$ 0.00036

Debt Derivative [Member] | Maximum [Member]

Short-term Debt [Line Items]

Expected volatility

275.20%

Weighted average risk-free interest rate

0.16%

Expected life

2 years 4 months 24 days

Conversion prices

$ 0.007

Convertible Promissory Notes [Member] | Interest Expense [Member]

Short-term Debt [Line Items]

Amortization of debt discount

$ 311,710

Convertible Notes Payable [Member] [Default Label]

Short-term Debt [Line Items]

Amortization of debt discount

$ 1,658,395

Four Convertible Promissory Notes From July 01 Through September 12, 2019 - Power Up Lending [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 294,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 12,000

Convertible promissory note conversion terms

The notes are convertible at any time at a conversion rate equal to 61% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.

Debt discount

$ 169,202

Convertible notes payable

35,000

Accrued interest

Convertible Promissory Notes From October 01 Through December 31, 2019 - Crown Bridge Partners [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 225,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 22,500

Convertible promissory note conversion terms

The notes are convertible at any time at a conversion rate equal to 60% of the Market Price (defined as the lowest trading price during the 15-trading-day period prior to the conversion date). Upon the issuance of these convertible notes, the Company determined that the features associated with the embedded conversion option embedded in the debentures, should be accounted for at fair value, as a derivative liability, as the Company cannot determine if a sufficient number of shares would be available to settle all potential future conversion transactions. As of the funding date of each note, the Company determined the fair value of the embedded derivative associated with the convertibility of each note.

Debt discount

88,674

Convertible promissory note payment terms

The Company shall have the right to prepay the notes for an amount ranging from 125% - 140% multiplied by the outstanding balance (all principal and accrued interest) depending on the Prepayment Period (ranging from 1 to 180 days following the issuance date). The Company is prohibited from effecting a conversion of any note to the extent that, as a result of such conversion, the investor, together with its affiliates, would beneficially own more than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the note.

Convertible notes payable

98,500

172,500

Accrued interest

875

Convertible Promissory Notes - October 30, 2019, Odyssey Funding LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

Accrued interest

Convertible Promissory Notes - October 23, 2019, Paladin Advisors LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

Accrued interest

Convertible Promissory Notes - December 19, 2019, GS Capital Partners LLC [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 173,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes are due one year from the respective issuance date

Convertible promissory note original issue discount

$ 15,000

Debt discount

$ 166,193

Convertible promissory note payment terms

The Holder of this Note is entitled, at its option, at any time after cash payment, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock (the "Common Stock") at a price ("Conversion Price") for each share of Common Stock equal to 62% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTC Marketplace exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company or its transfer agent after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price). If the shares have not been delivered within 3 business days, the Notice of Conversion may be rescinded. Such conversion shall be effectuated by the Company delivering the shares of Common Stock to the Holder within 3 business days of receipt by the Company of the Notice of Conversion. Accrued but unpaid interest shall be subject to conversion. No fractional shares or scrip representing fractions of shares will be issued on conversion, but the number of shares issuable shall be rounded to the nearest whole share. To the extent the Conversion Price of the Company’s Common Stock closes below the par value per share, the Company will take all steps necessary to solicit the consent of the stockholders to reduce the par value to the lowest value possible under law. The Company agrees to honor all conversions submitted pending this increase. In the event the Company experiences a DTC “Chill” on its shares, the Conversion Price shall be decreased to 52% instead of 62% while that “Chill” is in effect. In no event shall the Holder be allowed to effect a conversion if such conversion, along with all other shares of Company Common Stock beneficially owned by the Holder and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company (which may be increased up to 9.9% upon 60 days’ prior written notice by the Investor).

Convertible notes payable

143,500

Accrued interest

Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 1,655,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 155,000

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate shall be 60% of the three lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as set forth in the notes. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the conversion price. The Company has a right to prepay the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Oct. 27,
2018

Net proceeds from convertible promissory notes

$ 300,000

$ 1,200,000

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Convertible promissory note description

The promissory note was funded in nine tranches as follows: $300,000; $200,000; $200,000; $400,000; $75,000; $150,000; $85,000; $120,000 and $70,000, resulting in aggregate net proceeds of $1,500,000.

Secured Convertible Promissory Notes Dated December 20, 2017 - St George Investments [Member] | Warrants [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

1,100,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Convertible Promissory Notes - December 23, 2019, Robert L. Hymers III [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

75,000

$ 70,000

Convertible promissory note interest rate

10.00%

Convertible promissory note due date description

The promissory notes is due six months from the respective issuance date

Convertible promissory note conversion terms

All payments due hereunder (to the extent not converted into common stock, $0.001 par value per share (the “Common Stock”) in accordance with the terms of this agreement and shall be made in lawful money of the United States of America. All payments shall be made at such address as the Holder shall hereafter give to the Company by written notice made in accordance with the provisions of this Note. Whenever any amount expressed to be due by the terms of this Note is due on any day which is not a business day, the same shall instead be due on the next succeeding day which is a business day and, in the case of any interest payment date which is not the date on which this Note is paid in full, the extension of the due date thereof shall not be taken into account for purposes of determining the amount of interest due on such date.

Debt discount

$ 92,332

Convertible promissory note payment terms

For so long as there remains any amount due hereunder, the holder shall have the option to convert all or any portion of the unpaid principal amount of this note, plus accrued interest into shares of the Company’s common stock. The number of shares of common stock into which the converted amount shall be convertible shall be determined by dividing (i) the Converted Amount by (ii) the Conversion Price. “Conversion Price” means a 50% discount to the lowest closing bid of the previous 15 day trading period, ending on the business day before a notice of conversion is delivered to the Company.

Convertible notes payable

96,553

Accrued interest

1,250

Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 580,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 75,000

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Debt discount

$ 483,966

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Jan. 24,
2020

Net proceeds from convertible promissory notes

$ 500,000

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gross proceeds from convertible promissory note

580,000

Secured Convertible Promissory Notes March 25, 2019 - St George Investments [Member] | Warrants [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

375,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Fair value of issued warrants

$ 258,701

Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 2,205,000

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 200,000

Convertible promissory note conversion terms

The promissory note is convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible notes payable

1,406,482

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Dec. 5,
2019

Net proceeds from convertible promissory notes

1,276,482

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gross proceeds from convertible promissory note

1,406,482

Secured Convertible Promissory Notes January 29, 2019 - St George Investments [Member] | Warrants [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

1,500,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Fair value of issued warrants

$ 999,838

Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 1,128,518

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 100,000

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share. However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price.

Debt discount

$ 1,114,698

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 15% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible notes payable

$ 828,518

Accrued interest

$ 28,138

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

Convertible promissory note due date

Jun. 30,
2019

Net proceeds from convertible promissory notes

$ 825,000

198,518

Legal, accounting and other transaction costs with respect to convertible promissory note

$ 5,000

Gain (loss) on debt settlement

28,138

Convertible promissory note overfunding

$ 23,518

Gross proceeds from convertible promissory note

$ 218,518

Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member] | Warrants [Member]

Short-term Debt [Line Items]

Warrants issued for debt as an investment incentive

750,000

Cashless warrant period

5 years

Exercisable price

$ 2.40

Fair value of issued warrants

$ 1,588,493

Secured Convertible Promissory Notes Dated November 01, 2017 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 601,420

Convertible promissory note interest rate

10.00%

Convertible promissory note original issue discount

$ 59,220

Convertible promissory note conversion terms

The promissory notes are convertible, at any time at the lender’s option, at $2.40 per share . However, in the event the Company’s market capitalization (as defined) falls below $30,000,000, the conversion rate is 60% of the 3 lowest closing trade prices due the 20 trading days immediately preceding date of conversion, subject to additional adjustments, as defined. In addition, the promissory note includes certain anti-dilution provisions should the Company subsequently issue any common stock or equivalents at an effective price less than the lender conversion price. The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible promissory note payment terms

The Company has a right to prepayment of the note, subject to a 20% prepayment premium and is secured by a trust deed of certain assets of the Company.

Convertible promissory note interest rate description

The promissory note bears interest at 10% compounded daily

This note was in default, but the lender has not enforced the default interest rate.

Convertible promissory note due date

Sep. 10,
2018

Net proceeds from convertible promissory notes

$ 542,200

Convertible Notes Payable - Robert Hymers III [Member]

Short-term Debt [Line Items]

Convertible notes payable

70,000

96,553

Convertible Notes Payable - Natural Plant Extract [Member]

Short-term Debt [Line Items]

Convertible notes payable

$ 56,085

Convertible Notes Payable - GS Capital [Member]

Short-term Debt [Line Items]

Convertible notes payable

143,500

173,000

Convertible Notes Payable - Paladin Advisors LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

75,000

Convertible Notes Payable - Odyssey Funding LLC [Member]

Short-term Debt [Line Items]

Convertible notes payable

250,000

Convertible Notes Payable - Power Up Lending Group [Member]

Short-term Debt [Line Items]

Convertible notes payable

35,000

ConvertibleNotesPayableWithStGeorgeInvestmentsMember

Short-term Debt [Line Items]

Convertible notes payable

$ 0

Accrued interest

$ 0

Convertible Notes Payable - John Fife - Due October 27, 2018 [Member]

Short-term Debt [Line Items]

Convertible notes payable

150,959

Secured Convertible Promissory Notes Assigned To John Fife [Member]

Short-term Debt [Line Items]

Note assigned to John Fife

$ 250,000

Secured Convertible Promissory Notes - St George Investments [Member]

Short-term Debt [Line Items]

Note assigned from St.George

$ 250,000

Convertible Note payable - GW Holding Group [Member]

Short-term Debt [Line Items]

Convertible promissory note face value

$ 57,750

Convertible promissory note interest rate

10.00%

Convertible notes payable

98,175

Accrued interest

3,273

Convertible Note payable - Jefferson Capital [Member]

Short-term Debt [Line Items]

Convertible notes payable

Accrued interest

Two Convertible Promissory Notes January 29, 2019 - St George Investments [Member]

Short-term Debt [Line Items]

Convertible notes payable

727,500

$ 1,160,726

Accrued interest

$ 8,967

Common Stock [Member]

Short-term Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

621,622,284

32,805,286

Common Stock [Member] | Secured Convertible Promissory Notes August 28, 2018 - St George Investments [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

$ 1,000,859

Derivative liabilities portion of debt converted into common stock

$ 840,299

Shares issued for settlement of debt, shares

4,475,543

Gain (loss) on debt settlement

$ 612,034

Common Stock [Member] | Secured Convertible Promissory Notes Assigned To John Fife [Member]

Short-term Debt [Line Items]

Shares issued for settlement of debt, value

$ 150,959

Accrued interest portion of debt converted into common stock

4,963

Derivative liabilities portion of debt converted into common stock

$ 160,454

Shares issued for settlement of debt, shares

394,460

Common Stock [Member] | Settlement For Convertible Notes [Member]

Short-term Debt [Line Items]

Common stock issued in settlement of convertible notes payable and accrued interest, shares

621,622,284

Stockholders' Deficit (Details)

Stockholders' Deficit (Details)	3 Months Ended
Stockholders' Deficit (Details)	Mar. 31, 2021USD ($)$ / sharesshares
Shares
Outstanding at Beginning of Period \| shares	293,054,702
Granted \| shares	0
Exercised \| shares	(18,399,146)
Outstanding at End of Period \| shares	274,655,556
Exercisable at End of Period \| shares	274,655,556
Weighted-Average Exercise Price
Outstanding at Beginning of Period \| $ / shares	$ 0.0011
Granted \| $ / shares
Exercised \| $ / shares	0.00077
Outstanding at End of Period \| $ / shares	0.0006
Exercisable at End of Period \| $ / shares	$ 0.0006
Weighted Average Remaining Contractual Term
Outstanding at Beginning of Period	2 years 2 months 12 days
Exercised	2 years 6 months
Outstanding at End of Period	2 years
Exercisable at End of Period	2 years
Aggregate Intrinsic Value
Outstanding at Beginning of Period \| $	$ 1,023,306
Exercised \| $	0
Outstanding at End of Period \| $	2,008,306
Exercisable at End of Period \| $	$ 2,008,306

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	3 Months Ended
Stockholders' Deficit (Details Narrative) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Preferred stock, shares authorized	50,000,000		50,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	15,000,000,000		15,000,000,000
Common stock, shares issued	4,780,073,945		3,136,774,861
Common stock, shares outstanding	4,780,073,945		3,136,774,861
Shares issued for services, value	$ 10,900	$ 314
Stock based compensation expenses	19,900	6,000
Debt Derivative [Member]
Gain (loss) on change in fair value of derivative liabilities	2,326,018	$ 3,580,915
Derivative liabilities reclassified to additional paid in capital	$ 4,475,915
Common Stock [Member]
Shares issued for services, shares	1,000,020	8,333
Shares issued for services, value	$ 1,000	$ 8
Common stock issued in exchange for exercise of warrants on a cashless basis, shares	400,000,000	12,244,897
Sale of common stock, shares	575,714,285
Common Stock [Member] \| Related Party [Member] \| Notes Payable [Member]
Shares issued for settlement of debt, shares		621,622,284
Shares issued for settlement of debt, value		$ 1,574,156
Investment estimated fair value [Member] \| Common Stock [Member]
Stick issued investments estimated fair value, shares	41,935,484
Stick issued investments estimated fair value, value	$ 650,000
Preferred Class A [Member]
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	10,000,000		10,000,000
Preferred Stock, shares outstanding	10,000,000		10,000,000
Preferred stock voting rights	Each share of Class A Preferred Stock is entitled to 100 votes on all matters submitted to a vote to the stockholders of the Company
Preferred stock conversion terms	Preferred stock does not have conversion.
Preferred Class B [Member]
Preferred stock, shares authorized	5,000,000		5,000,000
Preferred stock, shares issued	2,000,000		0
Preferred Stock, shares outstanding	2,000,000		0
Preferred stock voting rights	Each share of Class "B" Preferred Stock is entitled to 1,000 votes on all matters submitted to a vote to the stockholders of the Company
Preferred stock conversion terms	Preferred stock does not have conversion.
Common Stock [Member] \| Warrants [Member]
Sale of common stock, shares	575,714,285
Sale of common stock, value	$ 1,245,000
Common Stock [Member] \| Services Rendered
Shares issued for services, shares	1,000,020
Shares issued for services, value	$ 10,900
Common Stock [Member] \| Settlement For Legal Cases [Member]
Shares issued for services, shares	3,677,889
Shares issued for services, value	$ 956,251
Issuance of common stock to settle liabilities, shares	3,027,031
Issuance of common stock to settle liabilities, value	$ 8,623
Common Stock [Member] \| Exchange For Exercise Of Warrants [Member]
Shares issued for services, shares	51,054,211
Common stock issued in exchange for exercise of warrants on a cashless basis, shares	400,000,000

Fair Value Measurement (Details

Fair Value Measurement (Details)	3 Months Ended
Fair Value Measurement (Details)	Mar. 31, 2021USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	$ 4,426,057
Balance at end	3,580,915
Level 3 Financial Liabilities [Member] \| Debt Derivative [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning	4,426,057
Increase resulting from initial issuances of additional convertible notes payable	1,304,754
Decreases resulting from conversion or payoff of convertible notes payable	(4,475,914)
Decreases resulting from payoff of convertible notes payable	(649,961)
Loss due to change in fair value included in earnings	2,975,979
Balance at end	$ 3,580,915

Fair Value Measurement (Detai_2

Fair Value Measurement (Details Narrative) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Level 3 Financial Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Combined derivative and warrant liability	$ 3,580,915	$ 4,426,057

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Accrued compensation	$ 24,000	$ 79,214
Note payable	0	0
Officers And Executives [Member]
Related Party Transaction [Line Items]
Accrued compensation	$ 24,000	$ 79,214

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	1 Months Ended
Subsequent Events (Details Narrative)	Apr. 27, 2021shares
Employment Agreement [Member] \| Jesus Quintero [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Compensation	20,000,000