Mobiquity (MOBQ) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41117
Entity Registrant Name	MOBIQUITY TECHNOLOGIES, INC.
Entity Central Index Key	0001084267
Entity Tax Identification Number	11-3427886
Entity Incorporation, State or Country Code	NY
Entity Address, Address Line One	35 TORRINGTON LANE
Entity Address, City or Town	SHOREHAM
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11786
City Area Code	516
Local Phone Number	246-9422
Title of 12(g) Security	Common Stock, $.0001 par value and Common Stock Purchase Warrants
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,149,356

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 189,810	$ 528,272
Accounts receivable	238,730	1,192,538
Less: Allowance for credit losses	(94,066)	(1,157,910)
Accounts receivable, net	144,664	34,628
Prepaid and other current assets	563,034	149,635
Total Current Assets	897,508	712,535
Property and equipment, net	5,384	7,298
Goodwill	1,352,865	1,352,865
Intangible assets, net	0	76,488
Capitalized software development costs, net	3,364,679	2,049,908
Total Assets	5,620,436	4,199,094
Current Liabilities
Accounts payable and accrued expenses	2,308,203	1,626,914
Accrued interest - related party	8,532	0
Contract liabilities	77,110	195,135
Debt, current portion, net	1,102,073	168,717
Total Current Liabilities	3,495,918	1,990,766
Total Liabilities	3,495,918	1,990,766
Commitments and Contingencies (Note 8)
Stockholders' Equity
Common stock; $0.0001 par value, 100,000,000 shares authorized, 16,609,356 and 3,994,926 shares issued, 16,606,839 and 3,992,426 shares outstanding	1,662	400
Treasury stock, at cost, $0.0001 par value 2,517 and 2,500 shares outstanding	(1,350,006)	(1,350,000)
Additional paid-in capital	223,584,558	220,598,180
Accumulated deficit	(220,111,705)	(217,040,339)
Total Stockholders' Equity	2,124,518	2,208,328
Total Liabilities and Stockholders' Equity	5,620,436	4,199,094
AAA Preferred Stock [Member]
Stockholders' Equity
Preferred stock, value	3	3
Series E Preferred Stock [Member]
Stockholders' Equity
Preferred stock, value	6	6
Series H Preferred Stock [Member]
Stockholders' Equity
Preferred stock, value	$ 0	$ 78

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	16,609,356	3,994,926
Common stock, shares outstanding	16,606,839	3,992,426
Treasury stock, shares	2,517	2,500
AAA Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,250,000	1,250,000
Preferred stock, shares issued	31,413	31,413
Preferred stock, shares outstanding	31,413	31,413
Series E Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	70,000	70,000
Preferred stock, shares issued	61,688	61,688
Preferred stock, shares outstanding	61,688	61,688
Series H Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	770,000	770,000
Preferred stock, shares issued	0	768,473
Preferred stock, shares outstanding	0	768,473

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues	$ 566,044	$ 177,271	$ 1,096,218	$ 441,010
Cost of revenues	230,296	114,174	625,690	281,071
Gross profit	335,748	63,097	470,528	159,939
Operating expenses
General and administrative expenses	1,270,386	1,262,988	3,312,699	3,900,693
Depreciation and amortization	44,453	195,148	208,027	521,170
Total operating expenses	1,314,839	1,458,136	3,520,726	4,421,863
Loss from operations	(979,091)	(1,395,039)	(3,050,198)	(4,261,924)
Other income (expense)
Interest expense	(152,247)		(323,119)	(743,396)
Loss on extinguishment of debt - related party	0	0	0	(396,322)
Loss on disposal of fixed assets	0		0	(695)
Other income	0	0	237,949	0
Interest income	22	768	4,678	2,323
Total other income (expense) - net	(152,225)	768	(80,492)	(1,138,090)
Net loss before income taxes	(1,131,316)	(1,394,271)	(3,130,690)	(5,400,014)
Income tax benefit	0	0	59,324	180,000
Net loss	$ (1,131,316)	$ (1,394,271)	$ (3,071,366)	$ (5,220,014)
Loss per share - basic	$ (0.09)	$ (0.38)	$ (0.39)	$ (2.53)
Loss per share - diluted	$ (0.09)	$ (0.38)	$ (0.37)	$ (2.53)
Weighted average number of shares outstanding - basic	12,762,454	3,703,314	7,832,569	2,067,264
Weighted average number of shares outstanding - diluted	12,762,454	3,703,314	7,832,569	2,067,264

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Series E Preferred Stock [Member]	Series F Preferred Stock [Member]	Series G Preferred Stock [Member]	Series H Preferred Stocks [Member]	Series AAA Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Subscription Receivable [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 6	$ 0	$ 0	$ 0	$ 3	$ 62	$ 211,846,321	$ 0	$ (1,350,000)	$ (210,507,222)	$ (10,830)
Beginning balance, shares at Dec. 31, 2022	61,688	0	0	0	31,413	620,776			2,500
Common stock and pre-funded warrants issued under public offering, net of issuance costs						$ 25	3,207,475				3,207,500
Common stock and pre-funded warrants issued under public offering, net of issuance costs, shares						251,843
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants						$ 23	(23)
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants, shares						229,327
Incentive common stock and warrants issued with long-term debt						$ 4	708,460				708,464
Incentive common stock and warrants issued with long-term debt, shares						34,849
Stock based compensation							12,304				12,304
Ending balance, value at Mar. 31, 2023	6	0	0	0	3	114	215,774,537	0	(1,350,000)	(212,224,026)	2,200,634
Net loss										(1,716,804)	(1,716,804)
Ending balance, shares at Mar. 31, 2023	61,688	0	0	0	31,413	1,136,795			2,500
Beginning balance, value at Dec. 31, 2022	$ 6	$ 0	$ 0	$ 0	$ 3	$ 62	211,846,321	0	$ (1,350,000)	(210,507,222)	(10,830)
Beginning balance, shares at Dec. 31, 2022	61,688	0	0	0	31,413	620,776			2,500
Ending balance, value at Sep. 30, 2023	$ 6	$ 0	$ 0	$ 0	$ 3	$ 257	218,628,457	0	$ (1,350,000)	(215,727,236)	1,551,487
Net loss											(5,220,014)
Ending balance, shares at Sep. 30, 2023	61,688	1	0	0	31,413	2,574,098			2,500
Beginning balance, value at Mar. 31, 2023	$ 6	$ 0	$ 0	$ 0	$ 3	$ 114	215,774,537	0	$ (1,350,000)	(212,224,026)	2,200,634
Beginning balance, shares at Mar. 31, 2023	61,688	0	0	0	31,413	1,136,795			2,500
Common stock and pre-funded warrants issued under public offering, net of issuance costs						$ 38	2,527,960				2,527,998
Common stock and pre-funded warrants issued under public offering, net of issuance costs, shares						375,001
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants						$ 45	(45)
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants, shares						459,698
Common stock issued for services						$ 3	80,408				80,411
Stock based compensation							9,757				9,757
Ending balance, value at Jun. 30, 2023	6	0	0	0	3	209	218,628,271	0	(1,350,000)	(214,332,965)	2,945,524
Series F preferred stock issued for cash							100				100
Series F preferred stock issued for cash, shares		1
Net loss										(2,108,939)	(2,108,939)
Common stock issued for services, shares						31,891
Common stock issued for conversion of interest						$ 9	235,554				235,563
Common stock issued for conversion of interest, shares						92,378
Ending balance, shares at Jun. 30, 2023	61,688	1	0	0	31,413	2,095,763			2,500
Common stock issued under exercise of pre-funded warrants						$ 48	(48)
Common stock issued under exercise of pre-funded warrants, shares						478,335
Stock based compensation							234				234
Ending balance, value at Sep. 30, 2023	6	0	0	0	3	257	218,628,457	0	(1,350,000)	(215,727,236)	1,551,487
Redemption of Series F preferred stock
Net loss										(1,394,271)	(1,394,271)
Ending balance, shares at Sep. 30, 2023	61,688	1	0	0	31,413	2,574,098			2,500
Beginning balance, value at Dec. 31, 2023	$ 6	$ 0	$ 0	$ 78	$ 3	$ 400	220,598,180	0	$ (1,350,000)	(217,040,339)	2,208,328
Beginning balance, shares at Dec. 31, 2023	61,688	0	0	768,473	31,413	3,994,926			2,500
Common stock issued for cash						$ 112	399,888				400,000
Common stock issued for services						$ 12	64,988				65,000
Common stock issued for cash, shares						1,123,334
Accrued Series H Preferred Stock cash dividends							(46,108)				(46,108)
Repurchase of common stock held in Treasury									$ (6)		(6)
Repurchase of common stock held in Treasury, shares									17
Stock based compensation							234				234
Ending balance, value at Mar. 31, 2024	6	0	0	78	3	524	221,017,182	0	(1,350,006)	(218,082,599)	1,585,188
Net loss										(1,042,260)	(1,042,260)
Common stock issued for services, shares						118,000
Ending balance, shares at Mar. 31, 2024	61,688	0	0	768,473	31,413	5,236,260			2,517
Beginning balance, value at Dec. 31, 2023	$ 6	$ 0	$ 0	$ 78	$ 3	$ 400	220,598,180	0	$ (1,350,000)	(217,040,339)	2,208,328
Beginning balance, shares at Dec. 31, 2023	61,688	0	0	768,473	31,413	3,994,926			2,500
Ending balance, value at Sep. 30, 2024	$ 6	$ 0	$ 0	$ 0	$ 3	$ 1,662	223,584,558	0	$ (1,350,006)	(220,111,705)	2,124,518
Net loss											(3,071,366)
Ending balance, shares at Sep. 30, 2024	61,688	0	0	0	31,413	16,609,356			2,517
Beginning balance, value at Mar. 31, 2024	$ 6	$ 0	$ 0	$ 78	$ 3	$ 524	221,017,182	0	$ (1,350,006)	(218,082,599)	1,585,188
Beginning balance, shares at Mar. 31, 2024	61,688	0	0	768,473	31,413	5,236,260			2,517
Common stock issued for cash						$ 213	1,061,787				1,062,000
Common stock issued for services						$ 4	24,031				24,035
Common stock issued for cash, shares						2,124,000
Accrued Series H Preferred Stock cash dividends							(46,108)				(46,108)
Warrants issued for services							171,800				171,800
Stock based compensation							941				941
Common stock subscribed, shares						200,000
Common stock subscribed						$ 20	99,980	(100,000)
Ending balance, value at Jun. 30, 2024	6	0	0	78	3	761	222,329,613	(100,000)	(1,350,006)	(218,980,389)	1,900,066
Net loss										(897,790)	(897,790)
Common stock issued for services, shares						39,754
Ending balance, shares at Jun. 30, 2024	61,688	0	0	768,473	31,413	7,600,014			2,517
Common stock issued for cash						$ 110	674,890				675,000
Common stock issued for services						$ 7	42,110				42,117
Common stock issued for cash, shares						1,100,000
Accrued Series H Preferred Stock cash dividends							(30,738)				(30,738)
Warrants issued for services							446,200				446,200
Series H Preferred stock converted to common shares				$ (78)		$ 768	(690)
Series H Preferred stock converted to common shares, shares				(768,473)		7,684,730
Series H Preferred stock dividends converted to common stock						$ 16	122,938				122,954
Series H Preferred stock dividends converted to common stock, shares						158,840
Stock based compensation							235				235
Common stock subscribed								100,000			100,000
Ending balance, value at Sep. 30, 2024	6	0	0	0	3	1,662	223,584,558	0	(1,350,006)	(220,111,705)	2,124,518
Net loss										$ (1,131,316)	$ (1,131,316)
Common stock issued for services, shares						65,772
Ending balance, shares at Sep. 30, 2024	61,688	0	0	0	31,413	16,609,356			2,517

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (3,071,366)	$ (5,220,014)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,914	5,806
Provision for credit losses	92,779	46,458
Loss on disposal of asset	0	695
Amortization of intangible assets	76,488	450,551
Amortization of capitalized software development costs	129,625	64,813
Amortization of debt discounts	265,556	738,142
Loss on debt extinguishment	0	396,322
Common stock and warrants issued for services	131,152	0
Stock-based compensation	1,410	22,295
Income tax benefit	59,324	180,000
Changes in operating assets and liabilities
(Increase) decrease in accounts receivable	(202,815)	165,331
(Increase) decrease prepaid expenses and other assets	204,601	47,500
Increase (decrease) in accounts payable and accrued expenses	630,497	(626,415)
Increase (decrease) in contract liabilities	(118,025)	(3,953)
Net cash used in operating activities	(1,798,860)	(3,732,469)
Cash flows from investing activities
Increase in software development costs	(1,444,396)	(1,507,045)
Cash flows from financing activities
Issuance of common stock for cash	2,237,000	0
Issuance of long-term debt, net of discounts and issuance costs	1,242,546	1,011,500
Repayments on long-term debt	(574,746)	(1,587,500)
Repurchase of treasury stock	(6)	0
Issuance of common stock and pre-funded warrants for cash, net of issuance costs	0	5,735,499
Issuance of Series F preferred stock	0	100
Net cash provided by financing activities	2,904,794	5,159,599
Net change in cash	(338,462)	(79,915)
Cash - beginning of period	528,272	220,854
Cash - end of period	189,810	140,939
Supplemental disclosure of cash flow Information
Cash paid for interest	49,031	18,848
Cash paid for taxes	320	294
Supplemental disclosure of non-cash investing and financing activities:
Accrual of Series H Preferred stock dividends	122,954	0
Conversion of Series H preferred stock and accrued dividends to common stock	122,954	0
Warrants issued in conjunction with consulting agreement	446,200	0
Issuance of incentive shares with debt recorded as debt discount	0	122,426
Warrants issued with long-term debt recorded as debt discount	0	586,038
Common stock issued under cashless warrant exercises	0	117
Common stock issued for accrued interest	0	235,563
Common stock issued for settlement of accounts payable	$ 0	$ 80,410

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,131,316)	$ (897,790)	$ (1,042,260)	$ (1,394,271)	$ (2,108,939)	$ (1,716,804)	$ (3,071,366)	$ (5,220,014)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Mobiquity Technologies, Inc. and its operating subsidiaries (“Mobiquity,” “we,” “our” or “the Company”), are a next generation location data intelligence company. The Company provides precise unique, at-scale location data and insights on consumer’s real-world behavior and trends for use in marketing and research. We provide one of the most accurate and scaled solutions for mobile data collection and analysis, utilizing multiple geo-location technologies. The Company is seeking to implement several new revenue streams from its data collection and analysis, including, but not limited to, Advertising, Data Licensing, Footfall Reporting, Attribution Reporting, Real Estate Planning, Financial Forecasting and Custom Research. We also are a developer of advertising and marketing technology focused on the creation, automation, and maintenance of an advertising technology operating system (or ATOS). The ATOS platform blends artificial intelligence (or AI) and machine learning (ML) based optimization technology for automatic ad serving that manages and runs digital advertising campaigns. Mobiquity Technologies, Inc. was incorporated in the State of New York and has the following subsidiaries: Schedule of subsidiaries Company Name State of Incorporation Mobiquity Networks, Inc. New York Advangelists, LLC Delaware Mobiquity Networks, Inc. Mobiquity Networks, Inc. is a wholly owned subsidiary of Mobiquity Technologies, Inc., commencing operations in May 2018. Mobiquity Networks started and developed as a mobile advertising technology company focused on driving foot-traffic throughout its indoor network and has evolved and grown into a next generation data intelligence company. Mobiquity Networks, Inc. operates our data intelligence platform business. Advangelists, LLC Advangelists LLC is a wholly owned subsidiary of Mobiquity Technologies, Inc., acquired through a merger transaction in December 2018, and operates our ATOS platform business. Reverse Stock Split On August 7, 2023, we effected a one-for-15 reverse stock split Liquidity, Going Concern and Management’s Plans These consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, for the nine months ended September 30, 2024, the Company had: · Net loss of $ 3,071,366 · Net cash used in operations was $ 1,798,860 Additionally, at September 30, 2024, the Company had: · Accumulated deficit of $ 220,111,705 · Stockholders’ equity of $ 2,124,518 · Working capital deficit of $ 2,598,410 We manage liquidity risk by reviewing, on an ongoing basis, our sources of liquidity and capital requirements. The Company had cash on hand of $ 189,810 The Company has incurred significant losses since its inception in 1998 and has not demonstrated an ability to generate sufficient revenues from the sales of its products and services to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the year ended December 31, 2023, and the nine months ended September 30, 2024, and our current capital structure including equity-based instruments and our obligations and debts. Without sufficient revenue from operations, if the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities or cease operations. These factors create substantial doubt about the Company’s ability to continue as a going concern within one year after the date that these consolidated financial statements are issued, as the Company will need additional capital to meet its financial obligations. These consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the consolidated financial statements have been prepared on the basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Management’s strategic plans include the following: · Execution of business plan focused on technology development and improvement, · Seek out equity and/or debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders and investors will continue to advance capital to the Company or that the new business operations will be profitable. · Continuing to explore and execute prospective partnering, distribution and acquisition opportunities, · Identifying unique market opportunities that represent potential positive short-term cash flow.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements (U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the three months and nine months ended September 30, 2024, are not necessarily indicative of the operating results for the full fiscal year or any future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April 8, 2024. Management acknowledges its responsibility for the preparation of the accompanying consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations for the periods presented. Principles of Consolidation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States. Use of Estimates Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of Company assets and liabilities, including the allowance for credit losses, stock-based compensation, the deferred tax asset valuation allowance, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks and the potential of overall business failure. The Company has experienced, and in the future expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis. Fair Value of Financial Instruments The Company accounts for financial instruments at fair value, which is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect certain market assumptions. There are three levels of inputs that may be used to measure fair value: · Level 1—Valuation based on quoted market prices in active markets that the Company can access for identical assets or liabilities; · Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; and · Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued expenses, accrued interest – related party, and contract liabilities. On September 30, 2024, and December 31, 2023, the carrying amounts of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the Company’s long-term debt approximates its carrying value based on current financing rates available to the Company. The Company does not have any other financial or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments. Cash and Cash Equivalents and Concentrations of Risk For the purposes of presentation in the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. On September 30, 2024, and December 31, 2023, the Company did no The Company is exposed to credit risk on its cash in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000. On September 30, 2024, and December 31, 2023, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Any loss incurred or a lack of access to funds could have a significant impact on the Company’s consolidated financial condition, results of operations, and cash flows. For the quarters ended September 30, 2024, and 2023, sales of our products to four customers and three customers generated approximately 86 96 86 76 Accounts Receivable and Allowance for Credit Losses Effective January 1, 2023, the Company adopted Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments Accounts receivable represent customer obligations under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Two of our customers combined accounted for approximately 70 The Company had accounts receivable, net, of $ 144,664 34,628 340,935 Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for credit losses. The Company provides its allowance for credit losses based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible losses are charged to operations when that determination is made. The allowance for credit losses for accounts receivable and the related activity, for the nine months ended September 30, 2024 is as follows: Schedule of allowance for credit losses for accounts receivable activity Balance, December 31, 2023 $ 1,157,910 Provision for credit losses 92,779 Write-off of previously reserved account balances (1,106,025 ) Balance, September 30, 2024 $ 144,664 Provision for credit losses expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. Impairment of Long-lived Assets Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. No Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in current results of operations. Goodwill The Company’s goodwill represents the excess of the consideration transferred for the acquisition of Advangelists LLC in December 2018 over the fair value of the underlying identifiable net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. If management determines that the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter in which the determination is made. The Company performs its annual impairment tests of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results. Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of September 30, 2024, and December 31, 2023. No Intangible Assets In December 2018, the Company acquired the majority of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology. The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5 Capitalized Software Development Costs In accordance with ASC 350-40, Internal Use Software Derivative Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity Derivatives and Hedging Terms of financial instruments are reviewed to determine whether they contain embedded derivative instruments that are required to be accounted for separately from the host contract under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting period, with any increase or decrease in the fair value being recorded in the results of operations. The Company generally incorporates a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk. As of September 30, 2024, and December 31, 2023, the Company had no derivative instruments outstanding. Debt Issuance Costs and Debt Discounts Debt discounts, debt issuance costs paid to lenders or third parties, and other original issue discounts on debt, are recorded as debt discounts and amortized to interest expense in the consolidated statement of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion reported net with related principal outstanding on the consolidated balance sheet. For the three months ended September 30, 2024, and 2023, the Company recognized $ 118,262 no 265,556 738,142 229,000 Revenue Recognition The Company’s revenues are generated from internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers Identify the contract with a customer. A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract. Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply a judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have any contracts that contain multiple performance obligations. Determine the transaction price. The transaction price is determined based on the consideration of which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts outstanding at September 30, 2024 or December 31, 2023, contained a significant financing component or variable consideration terms. Allocate the transaction price to performance obligations in the contract. If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. Recognize revenue when or as the Company satisfies a performance obligation. The Company satisfies performance obligations at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service to a customer. Under both managed services arrangements and self-service arrangements, the Company’s promised services under the contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered the principal in all arrangements for revenue recognition purposes. The performance obligations are satisfied, and revenue recognition primarily upon publication of customer advertising content. All revenues recognized were derived from internet advertising for the periods ended September 30, 2024, and 2023. Payment terms and conditions vary by contract, although terms generally include a requirement of payment within 30 to 90 days. Contract Liabilities Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. As of September 30, 2024, December 31, 2023, and January 1, 2023, there were $ 77,110 195,135 193,598 Advertising Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expenses in the consolidated statements of operations. Advertising costs incurred were insignificant for the periods ended September 30, 2024, and 2023. Stock-Based Compensation The Company accounts for our stock-based compensation, including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The fair value of stock-based compensation is generally determined by using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services is completed (measurement date). When determining the fair value of stock-based compensation, the Company considers the following assumptions in the Black-Scholes model: · Exercise price, · Expected dividends, · Expected volatility, · Risk-free interest rate; and · Expected life of option Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, Income Taxes . The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of September 30, 2024, and December 31, 2023, the Company did not identify any uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. The Company recognizes interest and penalties, if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income tax positions were recorded for the periods ended September 30, 2024, and 2023. Open tax years, subject to examination by the Internal Revenue Service, generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdiction generally remain open for up to four years from the filing date. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Recently Adopted Accounting Pronouncements We consider the applicability and impact of all new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board (FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company.

INTANGIBLE ASSETS AND SOFTWARE

INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS	NOTE 3: INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS The Company’s definite-lived intangible assets consist of a customer relationship asset acquired through the Advangelists, LLC acquisition in 2018, and capitalized software development costs. The intangible assets are being amortized over their estimated useful lives of five years. The Company periodically evaluates the reasonableness of the useful lives of these assets. These assets are also reviewed for impairment or obsolescence when events or circumstances indicate that the carrying amount may not be recoverable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Schedule of intangible assets Useful Lives September 30, 2024 December 31, 2023 Customer relationship 5 $ 3,003,676 $ 3,003,676 Less accumulated amortization (3,003,676 ) (2,927,188 ) Net carrying value $ – $ 76,488 Software development costs 5 $ 3,602,328 $ 2,157,932 Less accumulated amortization (237,649 ) (108,024 ) Net carrying value, software development costs $ 3,364,679 $ 2,049,908 During the three months ended September 30, 2024, and 2023, the Company recognized zero 150,184 76,488 450,551 During each of the three months ended September 30, 2024, and 2023, the Company recognized $ 43,209 129,625 64,813 As of September 30, 2024, and December 31, 2023, the Company has capitalized a total of approximately $ 3,600,000 2,200,000 1,440,000 Future amortization of the approximately $ 3,400,000 Schedule of future annual amortization Software Development Costs Remainder of 2024 $ 180,116 2025 720,466 2026 720,466 2027 720,466 2028 612,443 2029 410,722 Total $ 3,364,679

DEBT

DEBT	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
DEBT	NOTE 4 – DEBT Small Business Administration Loan In June 2020, the Company received an Economic Injury Disaster Loan of $ 150,000 731 13,594 163,885 Investor Note Payable On December 30, 2022, the Company and Walleye Opportunities Master Fund Ltd, a Cayman Islands company (the Investor), entered into a Securities Purchase Agreement (the SPA) for the Investor to purchase from the Company (i) a senior secured 20% original issue discount (OID) nine-month promissory note in an aggregate gross principal amount of $ 1,437,500 287,500 1,150,000 174,242 In conjunction with the SPA, the Company issued 34,849 138,500 1,011,500 163,000 The Investor Note will only become convertible into common stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor Note. This Investor Note matures and was payable on or before September 30, 2023, and it provided that the Investor may demand prepayment after March 31, 2023, and before the maturity date, provided that the purchasers of securities in a future public offering by the Company, as defined in the SPA, who hold the purchased Company securities at the time the prepayment demand, unanimously consent to the prepayment. On June 30, 2023, the secured debt was paid in full through the proceeds of the Company’s June 2023 Offering. See Note 5. The aforementioned Investor Warrant was assigned a relative fair value of $ 586,040 122,426 1,134,466 360,993 Related Party - Salkind Loans On October 10, 2023, the Company received a $ 300,000 November 30, 2023 15 0.70 300,000 In February 2024, Dr. Salkind, Board Chairman, loaned the Company $ 150,000 10 On June 27, 2024, the Company entered into a new Loan Agreement with Dr. Salkind and a relative of Dr. Salkind (Salkind June 2024 Loan) for no additional consideration from the lenders, effectively cancelling the Salkind February 2024 Loan. The Salkind June 2024 Loan is a $ 160,000 10,000 160,000 0.50 150,000 5,080 On July 5, 2024, the Company entered into a Loan Agreement with Dr. Salkind for additional proceeds of $ 50,000 50,000 100,000 643 Related Party - Other Loans During the quarter ended June 30, 2024, the Company entered into the following loan agreements with its corporate attorney in exchange for cash or the cancellation of invoices outstanding related to legal services performed by the attorney. Loan 1, dated April 2024, was a non-interest-bearing demand loan issued in exchange for $ 70,000 4,000 74,000 4,000 Loan 2, dated April 2024, was a non-interest-bearing demand loan issued in exchange for $ 40,000 Loan 3, dated June 2024, is a non-interest-bearing demand loan issued in exchange for the cancellation of $ 20,000 5,000 25,000 0.50 20,000 5,000 2,734 Loan 4, dated June 2024, is a non-interest-bearing demand loan issued in exchange for $ 37,000 15,000 52,000 0.50 37,000 15,000 8,100 During the quarter ended September 30, 2024, the Company entered into the following loan agreements with its corporate attorney in exchange for cash. Loans 5 and 6, dated July 2024, consists of two verbal, non-interest-bearing loans totaling $ 78,000 78,000 27,000 Loan 7, dated September 2024, consists of a verbal, non-interest-bearing loan issued in exchange for $ 75,000 75,000 60,000 On October 8, 2024, the corporate attorney and the Company entered into a modification to Loans 3, 4, 5, 6, and 7 above which provides the following: · Loans 3 and 4 were amended to include a provision that, if the Company elects to prepay the loans, the Company will provide at least five days written notice to the debt holder of such intent for prepayment allowing the debt holder the opportunity to convert the debt. · Loans 5, 6, and 7, totaling $ 87,000 13,000 1.00 · The parties agree that all repayments of loans by the Company to the debt holder shall first reduce the outstanding principal and OID of Loans 5, 6, and 7. Merchant Agreements In November 2023, the Company entered into an agreement for the purchase and sale of future receivables (2023 Merchant Agreement) with a financial institution in exchange for $ 200,000 272,000 72,000 33,578 16,765 10,500 In February 2024, the Company entered into an agreement for the purchase and sale of future receivables (February 2024 Merchant Agreement) with the same financial institution associated with the 2023 Merchant Agreement for the sale of future receivables in exchange for $ 150,000 7,500 205,350 62,850 20,135 7,500 62,850 In April 2024, the Company entered into an agreement for the purchase and sale of future receivables (April 2024 Merchant Agreement) with a financial institution for the sale of future receivables in exchange for $ 250,000 127,000 342,250 12,854 12,500 103,000 In August 2024, the Company entered into an agreement for the purchase and sale of future receivables (August 2024 Merchant Agreement) with a financial institution for the sale of future receivables in exchange for $ 200,000 121,147 273,800 2,779 6,057 In September 2024, the Company entered into an agreement for the purchase and sale of future receivables (September 2024 Merchant Agreement) with a financial institution for the sale of future receivables in exchange for $ 250,000 98,699 342,250 1,993 5,560 For the three and nine months ended September 30, 2024, the Company recognized approximately $ 107,000 240,000 162,000 2024 Promissory Notes In March 2024, the Company issued a promissory note in the principal amount of $ 126,500 16,500 14 17,710 January 15, 2025 8,150 24,650 1,126 7,957 69,000 In April 2024, the Company issued a promissory note in the principal amount of $ 96,000 16,000 15 14,400 11,040 March 31, 2025 4,149 51,000 In September 2024, the Company issued a promissory note in the principal amount of $ 98,900 20,300 14 13,846 principal as follows: $56,373 due March 15, 2025, $14,093 due on each of April 15, 2025 and May15, 2025 and $14,874 due on June 15, 2025 July 15,2025 362 In August 2024, the Company entered into a financing arrangement with their Directors and Officers (D&O) insurance provider to fund the annual premium related to the D&O insurance policy. The total amount financed was $ 112,500 8.14 12,928 Following is a summary of debt outstanding at December 31, 2023 and September 30, 2024: Schedule of debt outstanding September 30, December 31, Merchant Agreements $ 561,290 $ 216,089 Related Party – Salkind Loans 261,500 – Related Party – Other Loans 177,000 – 2024 Promissory Notes 331,640 – Total Debt 1,331,430 216,089 Less: Unamortized debt discounts (229,357 ) (47,372 ) Current portion of debt $ 1,102,073 $ 168,717

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 5 – STOCKHOLDERS’ EQUITY On August 7, 2023, the Company effected a 1-for-15 reverse stock split The Company’s authorized capital stock consists of 105,000,000 shares, comprised of 100,000,000 0.0001 5,000,000 0.0001 Of the 5,000,000 shares of preferred stock authorized, the Board of Directors has designated the following: · 1,500,000 none · 1,250,000 31,413 · 1,250 none · 1,500 none · 2 none · 70,000 61,688 · One none · 300,789 none · 770,000 none Rights Under Preferred Stock The Company’s classes of preferred stock include the following provisions: Optional Conversion Rights of Preferred Stock · Series AA – one share convertible into 3.33 shares of common stock · Series AAA – one share convertible into 6.67 shares of common stock · Series C – one share convertible into 6,667 shares of common stock · Series E – one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020 · Series G – one share convertible into shares of common stock at a rate of its Stated Value divided by $0.50 (Series G Conversion Ratio) · Series H – one share was convertible into shares of common stock at a rate of its Stated Value ($2.00 at August 7, 2024, date of mandatory conversion discussed below) divided by $0.20 (Series H Conversion Ratio) Redemption Rights Series E preferred stock is redeemable at any time upon 30 days’ written notice by the Company and the shareholders, at a rate of 100% of the Stated Value, as defined. Mandatory Conversion Right Any outstanding shares of Series G Preferred Stock shall automatically convert into common stock based on the Series G Conversion Ratio if the closing sales price of the Company’s common stock for ten (10) consecutive trading days closes over $5.00 per share. Any outstanding shares of Series H Preferred Stock shall automatically convert into common stock based on the Series H Conversion Ratio at the earlier of (i) December 31, 2026, or (ii) at such time as the closing sale price of the Company’s common stock exceeds $2.00 per share for ten (10) consecutive trading days. In August 2024, the Series H Preferred Stock satisfied the mandatory conversion right, resulting in the conversion of all 768,473 7,684,730 122,954 158,840 Mandatory Dividend Commencing after the later of (i) the first day of the calendar month after the month in which the Series G shares are issued or (ii) January 2, 2024, the holders of outstanding shares of Series G Preferred Stock shall receive a monthly dividend of 20% of the Stated Value per share. The dividend shall be paid at the election of the majority holder of the Series G Preferred Stock in cash or in common stock. Commencing January 2, 2024, the holders of outstanding shares of Series H Preferred Stock shall receive a monthly dividend of 1% of the Stated Value per share. The dividend shall be paid at the election of the majority holder of the Series H Preferred Stock in cash or in common stock. If the election is for cash payment, the Company has the right to deliver a one-year secured note bearing interest at the rate of 15% per annum in lieu of paying cash. As discussed above, for the period January 1 through August 6, 2024, the mandatory conversion date, the Company accrued and paid stock dividends of 158,840 122,954 Liquidation Preference The Series G and Series H Preferred Stock have a liquidation preference of the Stated Value per share plus accrued and unpaid dividends. Shares Issued for Services On October 6, 2023, the Company entered a one-year consulting contract with Mr. Gene Salkind, its Chairman of the Board, to provide business consulting services to the Company. Mr. Salkind received 150,000 103,500 25,875 77,625 In December 2023, the Company entered a one-year consulting contract with an unrelated party. In accordance with the contract, the consultant received a signing bonus of $ 25,000 100,000 14,000 200,000 0.20 25,000 64,000 16,000 48,000 12,000 On August 15, 2024, the Company entered into a Business Development Agreement with a non-affiliated entity. The term of the agreement is three months, and the consultant has a choice of $ 12,500 25,000 25,000 12,500 4,000 Common Stock Issued in Conjunction with Debt Issuance On December 30, 2022, the Company and Walleye Opportunities Master Fund Ltd, a Cayman Islands company (the Investor), entered into a Securities Purchase Agreement (the Walleye SPA) for the Investor to purchase from the Company (i) a senior secured 20% original issue discount (OID) nine-month promissory note in an aggregate gross principal amount of $ 1,437,500 287,500 1,150,000 174,242 In conjunction with the Walleye SPA, the Company issued 34,849 138,500 1,011,500 163,000 The Investor Note will only become convertible into common stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor Note. This Investor Note matures and is payable on or before September 30, 2023, and it provides that the Investor may demand prepayment after March 31, 2023, and before the maturity date, provided that the purchasers of securities in a future public offering by the Company, as defined in the Walleye SPA, who hold the purchased Company securities at the time the prepayment demand, unanimously consent to the prepayment. The Company granted a security interest in all of its assets to the Investor as collateral for its obligations under the Investor Note pursuant to a Security Agreement. In addition, the Company’s subsidiaries guaranteed the obligations of the Company under the Investor Note pursuant to a Subsidiary Guarantee and granted a first lien security interest in all their assets to the Investor as additional collateral pursuant to the Security Agreement. All securities sold in the above-described transaction contain certain piggy-back registration rights after the completion of our February 2023 Offering (see below). During the third quarter of 2023, the secured debt was paid in full through the proceeds of our June 2023 Offering. The aforementioned Investor Warrant was deemed to be an equity-classified derivative instrument with a fair value of $1,526,363 at the date of closing on the Agreement, incorporating the use of the Black-Scholes valuation model, and the Incentive Shares were deemed to have a fair value of $318,863 based on the closing market price of the Company’s common stock on the day preceding the closing of the Walleye SPA. Per accounting guidance under ASC 815, the Company recorded the fair values of the Investor Warrant and Incentive Shares based on the relative fair value allocation method, which allocates fair values as a percentage of total fair value of the debt, Investor Warrant, and Incentive Shares, in proportion to the net proceeds received under the Investor Note of $1,150,000. As a result of applying the relative fair value allocation method, the Investor Warrant was assigned a relative fair value of $ 586,040 122,426 377,149 396,322 February 2023 Offering On February 13, 2023, the Company entered into an underwriting agreement (the Underwriting Agreement) with Spartan Capital Securities LLC (the Underwriter) relating to a public offering of 251,842 285,792 3,207,500 Each pre-funded warrant is exercisable at any time, until fully exercised, to purchase one share of common stock at an exercise price of $0.0015 per share. Each Series 2023 Warrant is exercisable for five years to purchase 0.1 share of common stock at a cash exercise price of $6.975 per warrant share. The Series 2023 Warrants contain an alternative cashless exercise provision permitting the holder to acquire 0.05 share of common stock for every 0.1 warrant share any time after the earlier of (i) 30 days following the initial exercise date of February 14, 2023, and (ii) the date on which the aggregate trading volume of the Company’s common stock, beginning on the initial exercise date of the Series 2023 Warrants, exceeds 2,419,355 shares. Additionally, the exercise price of both the pre-funded warrants and the Series 2023 Warrants are subject to customary adjustments for stock splits, stock dividends, reclassifications and the like. Pursuant to the terms of the Underwriter agreement, and as partial consideration to the Underwriter, the Company issued a warrant for the purchase of 26,882 shares of common stock, exercisable from February 14, 2023, through February 14, 2028, at an initial exercise price of $7.6725 per share. This warrant was cancelled by the underwriter on or about June 30, 2023, in connection with the completion of the June 2023 Offering described below. The Company also granted the Underwriter a 45-day option to purchase up to an additional 80,645 120,968 242,500 Between the closing of February 2023 Offering and June 30, 2023, investors holding pre-funded warrants converted all their pre-funded warrants into 285,792 403,226 June 2023 Offering On June 30, 2023, Mobiquity Technologies, Inc. closed on a public offering selling an aggregate of 375,000 1,625,000 3,000,000 472,001 2,528,000 1,437,500 478,334 478,334 2,588,333 Other 2023 Stock Transactions In April 2023, the Board of Directors or the Compensation Committee of the Company’s Board of Directors approved the following transactions: · Grant of 6,667 · Grant of 3,333 · Grant of 2,000 5,000 · Grant of 4,791 12,000 2.505 · Issuance of a total of 31,891 80,411 Share prices used in the above transaction were based on the market price of the Company’s common stock on the consummation dates of the transactions. Salkind October 2023 Loan Conversion and Series G Preferred Stock Issuance Effective November 7, 2023, Mr. Gene Salkind and parties associated with him (the Series G Preferred Shareholders), invested $ 1,503,495 300,789 Series H Preferred Stock Issuances On December 18, 2023, the Series G Preferred Shareholders agreed to exchange all 300,789 751,730 33,000 16,500 Issuance of Common Stock for Settlement of Liabilities In January 2024, the Company issued 100,000 53,000 18,000 12,000 18,000 0.50 Issuance of Common Stock for Cash During the first nine months of 2024, the Company raised a total of $ 2,237,000 4,347,334 675,000 1,100,000 0.50 1.00 Issuance of Common Stock Warrant for Services During June 2024, the Company entered into a consulting agreement with an unrelated party for general business consulting services. The term of the agreement is for twelve months, commencing in June 2024. Compensation under the agreement included an upfront payment of $ 25,000 100,000 5,000 171,800 In September 2024, the Company amended the consulting agreement to increase the monthly cash compensation to $10,000 and to issue additional warrants to purchase a total of 150,000 shares of common stock exercisable over a three-year period. The 150,000 warrant shares consist of 100,000 exercisable at $0.50 per share and 50,000 exercisable at $1.00 per share through September 10, 2027. 446,200 94,000 110,000 Treasury Stock In the three months ended March 31, 2024, the Company repurchased 17 no

STOCK OPTION PLANS AND WARRANTS

STOCK OPTION PLANS AND WARRANTS	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK OPTION PLANS AND WARRANTS	NOTE 6 – STOCK OPTION PLANS AND WARRANTS During Fiscal 2005, the Company established, and the stockholders approved, an Employee Benefit and Consulting Services Compensation Plan (the 2005 Plan) for the granting of up to 334 non-statutory and incentive stock options and stock awards to directors, officers, consultants and key employees of the Company. On June 9, 2005, the Board of Directors amended the Plan to increase the number of stock options and awards to be granted under the Plan to 667 shares. During Fiscal 2009, the Company established a plan of long-term stock-based compensation incentives for selected Eligible Participants of the Company covering 667 shares. This plan was adopted by the Board of Directors and approved by stockholders in October 2009 (the 2009 Plan). In September 2013, the Company’s stockholders approved an increase in the number of shares covered by the 2009 Plan to 1,667 shares. In the first quarter of 2016, the Board approved, and stockholders ratified a 2016 Employee Benefit and Consulting Services Compensation Plan covering 1,667 shares (the 2016 Plan) and approved moving all options which exceeded the 2009 Plan limits to the 2016 Plan. In December 2018, the Board of Directors adopted and in February 2019 the stockholders ratified the 2018 Employee Benefit and Consulting Services Compensation Plan covering 5,000 shares (the 2018 Plan). On April 2, 2019, the Board approved the 2019 Plan identical to the 2018 Plan, except that the 2019 Plan covers 10,000 shares. The 2019 Plan required stockholder approval by April 2, 2020, to be able to grant incentive stock options under the 2019 Plan. On October 13, 2021, the Board approved the 2021 Plan identical to the 2018 Plan, except that the 2021 Plan covers 73,334 shares. The 2021 Plan required stockholder approval by October 13, 2022, to be able to grant incentive stock options under the 2021 Plan. On April 17, 2023, the Board approved an Equity Participation Plan similar to the Plans described herein, except that this Plan also provides for the grant of Restricted Unit Awards (the 2023 EP Plan). Under the 2023 EP Plan, which was approved by stockholders on May 15, 2023, a maximum of 166,667 2,000,000 In April of 2022 and April 2023, Dean Julia was granted 833 23.25 3.30 In March and April 2023, Nate Knight and Byron Booker, respectively, were each granted 1,667 3.30 On December 19, 2023, the board approved, under the 2023 Plan, granting five-year Non-Statutory Stock Options to purchase 1,800,000 0.20 In April 2024, Dean Julia was granted 833 0.50 All stock options under the Plans are granted at or above the fair market value of the common stock at the grant date. Employee and non-employee stock options vest over varying periods and generally expire either 5 or 10 years from the grant date. The fair value of options at the date of grant was estimated using the Black-Scholes option pricing model. For option grants, the Company will take into consideration payments subject to the provisions of ASC 718 Stock Compensation. The weighted average assumptions made by calculating the fair values of options granted during the nine months ended September 30, 2024, are as follows: Schedule of weighted average assumptions of options granted Nine Months Ended September 30, 2024 2023 Expected volatility 199.68 166.87 Expected dividend yield – – Risk-free interest rate 3.42 3.54 Expected term (in years) 7.50 6.67 Schedule of options activity Shares Weighted Weighted Aggregate Intrinsic Outstanding, January 1, 2024 1,876,275 $ 9.11 5.05 $ 252,000 Granted 833 $ 0.50 8.51 $ 1,658 Cancelled or expired (4,094 ) $ – – $ – Outstanding, September 30, 2024 1,873,014 $ 7.56 4.31 $ 4,123,658 Options exercisable, September 30, 2024 1,873,013 $ 7.56 4.31 $ 4,123,658 The aggregate intrinsic value of options outstanding and options exercisable on September 30, 2024, is calculated as the difference between the exercise price of the underlying options and the market price of the Company’s common stock for the shares that had exercise prices lower than the $2.49 closing price of the Company’s common stock on September 30, 2024. Stock-based compensation expense related to stock options was $ 1,410 22,295 As of September 30, 2024, there is $ 464 Warrants During the fiscal year ended December 31, 2023, the Company issued a total of 2,849,551 174,242 850,308 285,792 1,625,000 478,333 200,000 On June 3, 2024, the Company entered into a one-year consulting agreement with a non-affiliated entity. The agreement provides for cash compensation of $ 85,000 25,000 100,000 0.50 In September of 2024 the consultant received an additional 100,000 warrants exercisable at $0.50 and 50,000 warrants exercisable at $1.00 per share. Warrants contain the same terms as exist in the warrants issued in June of 2024. See Note 5 for further discussion The weighted average assumptions made in calculating the fair value of warrants granted during the nine months ended September 30, 2024, and 2023, are as follows: Schedule of weighted average assumptions of warrants granted Nine Months Ended September 30, 2024 2023 Expected volatility 217.65 172.63 Expected dividend yield – – Risk-free interest rate 3.98 3.85 Expected term (in years) 2.88 5.00 Schedule of warrants activity Shares Weighted Weighted Aggregate Intrinsic Outstanding, January 1, 2024 653,357 $ 58.54 4.20 $ 28,000 Granted 250,000 $ 0.60 4.10 $ 472,500 Cancelled or expired – $ – – $ – Outstanding, September 30, 2024 903,357 $ 42.51 3.64 $ 903,500 Warrants exercisable, September 30, 2024 903,357 $ 42.51 3.64 $ 903,500

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 7 – EARNINGS (LOSS) PER SHARE Pursuant to ASC 260, Earnings Per Share, Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential common stock equivalents upon conversion would be anti-dilutive. The following potentially dilutive equity securities outstanding as of September 30, 2024, and December 31, 2023, are as follows: Schedule of potentially dilutive equity securities outstanding September 30, 2024 December 31, 2023 Stock options 1,873,014 1,876,275 Warrants 903,357 653,358 Series AAA preferred stock 209,525 209,525 Series E preferred stock 10,281 10,281 Series H preferred stock – 7,684,730 Total common stock equivalents 2,996,177 10,434,169

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES Litigation Michael Trepeta, a former Co-CEO and director of the Company, filed a lawsuit against the Company and its subsidiary, Mobiquity Networks in April 2023 in the New York State Supreme Court, Nassau County. The claims stem from a Separation Agreement and Release that Mr. Trepeta and the Company entered into nine years ago in April 2017 which terminated Mr. Trepeta’ s employment agreement and discontinued his employment and directorship with the Company, among other things, by mutual agreement. Mr. Trepeta also gave the Company a release in the Separation Agreement and Release. Mr. Trepeta has claimed that the Company fraudulently induced him to enter into the Separation Agreement and Release; that the Company breached Mr. Trepeta’ s employment agreement; and that the Company breached its covenant of good faith and fair dealing and its fiduciary duty. Mr. Trepeta is claiming not less than $2.5 Million in damages. Based on the Company’s initial internal review of the situation, the Company believes the claims lack merit and it intends to vigorously defend same. In December 2023, the Company was notified that its motion to dismiss Mr. Trepeta’ s action was granted but Mr. Trepeta has filed a notice of appeal. Due to uncertainties inherent in litigation, the Company cannot predict the outcome of this matter at this time.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS On October 8, 2024, the Board of Directors of the Company approved the increase in the number of shares available under the 2023 Employee Benefit and Compensation Plan from 2,000,000 shares to 4,000,000 shares and granted a total of 1,725,000 non-statutory stock options with a 5-year term, immediately exercisable to several officers, directors, employees and consultants at an exercise price of $2.45 per share. Between October 1, 2024 and November 12, 2024, the Company raised $540,000 from the sale of its common stock at $1.00 per share. Exemption from registration is claimed under Rule 506 and/or section 4(2) of the Securities Act of 1933, as amended. No commissions were paid in connection with these transactions.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements (U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of September 30, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the three months and nine months ended September 30, 2024, are not necessarily indicative of the operating results for the full fiscal year or any future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April 8, 2024. Management acknowledges its responsibility for the preparation of the accompanying consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations for the periods presented.
Principles of Consolidation	Principles of Consolidation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.
Business Segments and Concentrations	Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States.
Use of Estimates	Use of Estimates Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of Company assets and liabilities, including the allowance for credit losses, stock-based compensation, the deferred tax asset valuation allowance, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates.
Risks and Uncertainties	Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks and the potential of overall business failure. The Company has experienced, and in the future expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company accounts for financial instruments at fair value, which is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect certain market assumptions. There are three levels of inputs that may be used to measure fair value: · Level 1—Valuation based on quoted market prices in active markets that the Company can access for identical assets or liabilities; · Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; and · Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued expenses, accrued interest – related party, and contract liabilities. On September 30, 2024, and December 31, 2023, the carrying amounts of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the Company’s long-term debt approximates its carrying value based on current financing rates available to the Company. The Company does not have any other financial or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments.
Cash and Cash Equivalents and Concentrations of Risk	Cash and Cash Equivalents and Concentrations of Risk For the purposes of presentation in the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. On September 30, 2024, and December 31, 2023, the Company did no The Company is exposed to credit risk on its cash in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000. On September 30, 2024, and December 31, 2023, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Any loss incurred or a lack of access to funds could have a significant impact on the Company’s consolidated financial condition, results of operations, and cash flows. For the quarters ended September 30, 2024, and 2023, sales of our products to four customers and three customers generated approximately 86 96 86 76
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Effective January 1, 2023, the Company adopted Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments Accounts receivable represent customer obligations under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Two of our customers combined accounted for approximately 70 The Company had accounts receivable, net, of $ 144,664 34,628 340,935 Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for credit losses. The Company provides its allowance for credit losses based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible losses are charged to operations when that determination is made. The allowance for credit losses for accounts receivable and the related activity, for the nine months ended September 30, 2024 is as follows: Schedule of allowance for credit losses for accounts receivable activity Balance, December 31, 2023 $ 1,157,910 Provision for credit losses 92,779 Write-off of previously reserved account balances (1,106,025 ) Balance, September 30, 2024 $ 144,664 Provision for credit losses expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations.
Impairment of Long-lived Assets	Impairment of Long-lived Assets Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. No
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in current results of operations.
Goodwill	Goodwill The Company’s goodwill represents the excess of the consideration transferred for the acquisition of Advangelists LLC in December 2018 over the fair value of the underlying identifiable net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. If management determines that the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter in which the determination is made. The Company performs its annual impairment tests of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results. Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of September 30, 2024, and December 31, 2023. No
Intangible Assets	Intangible Assets In December 2018, the Company acquired the majority of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology. The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5
Capitalized Software Development Costs	Capitalized Software Development Costs In accordance with ASC 350-40, Internal Use Software
Derivative Financial Instruments	Derivative Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity Derivatives and Hedging Terms of financial instruments are reviewed to determine whether they contain embedded derivative instruments that are required to be accounted for separately from the host contract under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting period, with any increase or decrease in the fair value being recorded in the results of operations. The Company generally incorporates a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk. As of September 30, 2024, and December 31, 2023, the Company had no derivative instruments outstanding.
Debt Issuance Costs and Debt Discounts	Debt Issuance Costs and Debt Discounts Debt discounts, debt issuance costs paid to lenders or third parties, and other original issue discounts on debt, are recorded as debt discounts and amortized to interest expense in the consolidated statement of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion reported net with related principal outstanding on the consolidated balance sheet. For the three months ended September 30, 2024, and 2023, the Company recognized $ 118,262 no 265,556 738,142 229,000
Revenue Recognition	Revenue Recognition The Company’s revenues are generated from internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers Identify the contract with a customer. A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract. Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply a judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have any contracts that contain multiple performance obligations. Determine the transaction price. The transaction price is determined based on the consideration of which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts outstanding at September 30, 2024 or December 31, 2023, contained a significant financing component or variable consideration terms. Allocate the transaction price to performance obligations in the contract. If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. Recognize revenue when or as the Company satisfies a performance obligation. The Company satisfies performance obligations at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service to a customer. Under both managed services arrangements and self-service arrangements, the Company’s promised services under the contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered the principal in all arrangements for revenue recognition purposes. The performance obligations are satisfied, and revenue recognition primarily upon publication of customer advertising content. All revenues recognized were derived from internet advertising for the periods ended September 30, 2024, and 2023. Payment terms and conditions vary by contract, although terms generally include a requirement of payment within 30 to 90 days. Contract Liabilities Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. As of September 30, 2024, December 31, 2023, and January 1, 2023, there were $ 77,110 195,135 193,598
Advertising	Advertising Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expenses in the consolidated statements of operations. Advertising costs incurred were insignificant for the periods ended September 30, 2024, and 2023.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for our stock-based compensation, including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The fair value of stock-based compensation is generally determined by using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services is completed (measurement date). When determining the fair value of stock-based compensation, the Company considers the following assumptions in the Black-Scholes model: · Exercise price, · Expected dividends, · Expected volatility, · Risk-free interest rate; and · Expected life of option
Income Taxes	Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, Income Taxes . The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of September 30, 2024, and December 31, 2023, the Company did not identify any uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. The Company recognizes interest and penalties, if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income tax positions were recorded for the periods ended September 30, 2024, and 2023. Open tax years, subject to examination by the Internal Revenue Service, generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdiction generally remain open for up to four years from the filing date.
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements We consider the applicability and impact of all new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board (FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company.

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of subsidiaries	Schedule of subsidiaries Company Name State of Incorporation Mobiquity Networks, Inc. New York Advangelists, LLC Delaware

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of allowance for credit losses for accounts receivable activity	Schedule of allowance for credit losses for accounts receivable activity Balance, December 31, 2023 $ 1,157,910 Provision for credit losses 92,779 Write-off of previously reserved account balances (1,106,025 ) Balance, September 30, 2024 $ 144,664

INTANGIBLE ASSETS AND SOFTWAR_2

INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Useful Lives September 30, 2024 December 31, 2023 Customer relationship 5 $ 3,003,676 $ 3,003,676 Less accumulated amortization (3,003,676 ) (2,927,188 ) Net carrying value $ – $ 76,488 Software development costs 5 $ 3,602,328 $ 2,157,932 Less accumulated amortization (237,649 ) (108,024 ) Net carrying value, software development costs $ 3,364,679 $ 2,049,908
Schedule of future annual amortization	Schedule of future annual amortization Software Development Costs Remainder of 2024 $ 180,116 2025 720,466 2026 720,466 2027 720,466 2028 612,443 2029 410,722 Total $ 3,364,679

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of debt outstanding	Schedule of debt outstanding September 30, December 31, Merchant Agreements $ 561,290 $ 216,089 Related Party – Salkind Loans 261,500 – Related Party – Other Loans 177,000 – 2024 Promissory Notes 331,640 – Total Debt 1,331,430 216,089 Less: Unamortized debt discounts (229,357 ) (47,372 ) Current portion of debt $ 1,102,073 $ 168,717

STOCK OPTION PLANS AND WARRAN_2

STOCK OPTION PLANS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of weighted average assumptions of options granted	Schedule of weighted average assumptions of options granted Nine Months Ended September 30, 2024 2023 Expected volatility 199.68 166.87 Expected dividend yield – – Risk-free interest rate 3.42 3.54 Expected term (in years) 7.50 6.67
Schedule of options activity	Schedule of options activity Shares Weighted Weighted Aggregate Intrinsic Outstanding, January 1, 2024 1,876,275 $ 9.11 5.05 $ 252,000 Granted 833 $ 0.50 8.51 $ 1,658 Cancelled or expired (4,094 ) $ – – $ – Outstanding, September 30, 2024 1,873,014 $ 7.56 4.31 $ 4,123,658 Options exercisable, September 30, 2024 1,873,013 $ 7.56 4.31 $ 4,123,658
Schedule of weighted average assumptions of warrants granted	Schedule of weighted average assumptions of warrants granted Nine Months Ended September 30, 2024 2023 Expected volatility 217.65 172.63 Expected dividend yield – – Risk-free interest rate 3.98 3.85 Expected term (in years) 2.88 5.00
Schedule of warrants activity	Schedule of warrants activity Shares Weighted Weighted Aggregate Intrinsic Outstanding, January 1, 2024 653,357 $ 58.54 4.20 $ 28,000 Granted 250,000 $ 0.60 4.10 $ 472,500 Cancelled or expired – $ – – $ – Outstanding, September 30, 2024 903,357 $ 42.51 3.64 $ 903,500 Warrants exercisable, September 30, 2024 903,357 $ 42.51 3.64 $ 903,500

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of potentially dilutive equity securities outstanding	Schedule of potentially dilutive equity securities outstanding September 30, 2024 December 31, 2023 Stock options 1,873,014 1,876,275 Warrants 903,357 653,358 Series AAA preferred stock 209,525 209,525 Series E preferred stock 10,281 10,281 Series H preferred stock – 7,684,730 Total common stock equivalents 2,996,177 10,434,169

ORGANIZATION AND NATURE OF OP_3

ORGANIZATION AND NATURE OF OPERATIONS (Details - Subsidiaries)	9 Months Ended
	Sep. 30, 2024
Mobiquity Networks Inc [Member]
Name of subsidiary	Mobiquity Networks, Inc.
State of incorporation	New York
Advangelists LLC [Member]
Name of subsidiary	Advangelists, LLC
State of incorporation	Delaware

ORGANIZATION AND NATURE OF OP_4

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)		3 Months Ended						9 Months Ended
	Aug. 07, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock split	one-for-15 reverse stock split
Net loss		$ 1,131,316	$ 897,790	$ 1,042,260	$ 1,394,271	$ 2,108,939	$ 1,716,804	$ 3,071,366	$ 5,220,014
Net cash used in operations								1,798,860	3,732,469
Accumulated deficit		220,111,705						220,111,705		$ 217,040,339
Stockholders' equity		2,124,518	$ 1,900,066	$ 1,585,188	$ 1,551,487	$ 2,945,524	$ 2,200,634	2,124,518	$ 1,551,487	$ 2,208,328	$ (10,830)
Working capital deficit		2,598,410						2,598,410
Cash on hand		$ 189,810						$ 189,810

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Allowance for credit losses) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Allowance for credit losses, beginning	$ 1,157,910
Provision for credit losses	92,779	$ 46,458
Write off of previously-reserved account balances	(1,106,025)
Allowance for credit losses, ending	$ 144,664

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jan. 02, 2023
Product Information [Line Items]
Cash equivalents	$ 0		$ 0		$ 0
Net accounts receivable	144,664		144,664		34,628	$ 340,935
Asset impairment			0	$ 0
Impairment of goodwill			0		0
Amortization of debt discounts	118,262	$ 0	265,556	$ 738,142
Unamortized debt discounts	229,000		229,000
Contract liabilities	$ 77,110		$ 77,110		$ 195,135	$ 193,598
Customer Relationships [Member]
Product Information [Line Items]
Identifiable definite-lived intangible assets estimated period	5 years		5 years
Four Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage	86%
Three Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage		96%		76%
Five Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			86%
Two Customers [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percentage			70%

INTANGIBLE ASSETS AND SOFTWAR_3

INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS (Details - Intangible assets) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Intangible asset, gross	$ 3,003,676	$ 3,003,676
Less accumulated amortization	(3,003,676)	(2,927,188)
Intangible assets, net	$ 0	76,488
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Intangible asset, gross	$ 3,602,328	2,157,932
Less accumulated amortization	(237,649)	(108,024)
Intangible assets, net	$ 3,364,679	$ 2,049,908

INTANGIBLE ASSETS AND SOFTWAR_4

INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS (Details - Accumulated amortization) - Software Development [Member]	Sep. 30, 2024 USD ($)
Property, Plant and Equipment [Line Items]
Remainder of 2024	$ 180,116
2025	720,466
2026	720,466
2027	720,466
2028	612,443
2029	410,722
Total	$ 3,364,679

INTANGIBLE ASSETS AND SOFTWAR_5

INTANGIBLE ASSETS AND SOFTWARE DEVELOPMENT COSTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Amortization expense	$ 0	$ 150,184	$ 76,488	$ 450,551
Amortization on software development costs	43,209	$ 43,209	129,625	$ 64,813
ATOS4P Software Development [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capitalized computer software development costs	3,600,000		3,600,000		$ 2,200,000
Unamortized software development costs	3,400,000		3,400,000
Ad Here [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Capitalized computer software development costs	$ 3,600,000		3,600,000		$ 2,200,000
Capitalized costs			$ 1,440,000

DEBT (Details - Debt outstandin

DEBT (Details - Debt outstanding) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total Debt	$ 1,331,430	$ 216,089
Less: Unamortized debt discounts	(229,357)	(47,372)
Current portion of debt	1,102,073	168,717
Merchant Agreements [Member]
Debt Instrument [Line Items]
Total Debt	561,290	216,089
Related Party Salkind Loans [Member]
Debt Instrument [Line Items]
Total Debt	261,500	0
Related Party Other Loans [Member]
Debt Instrument [Line Items]
Total Debt	177,000	0
Promissory Note [Member]
Debt Instrument [Line Items]
Total Debt	$ 331,640	$ 0

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)							1 Months Ended							3 Months Ended				6 Months Ended	9 Months Ended
	Jul. 23, 2024	Jul. 05, 2024	Oct. 10, 2023	Jun. 30, 2023	Jan. 05, 2023	Dec. 30, 2022	Aug. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Mar. 31, 2024	Feb. 29, 2024	Nov. 30, 2023	Jun. 30, 2020	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Oct. 08, 2024	Jun. 27, 2024	Dec. 31, 2022
Short-Term Debt [Line Items]
Repayment of note payable																			$ 574,746	$ 1,587,500
Conversion rate														$ 0.50					$ 0.50
Debt discount														$ 229,000					$ 229,000
March 2024 Promissory Note [Member]
Short-Term Debt [Line Items]
Total interest payable										$ 17,710
Debt face amount										126,500
Original issue discount										$ 16,500
Amortization of debt discount														1,126					7,957
Debt maturity date										Jan. 15, 2025
Debt stated interest rate										14%
Debt discount										$ 24,650
Payment of debt issuance costs										$ 8,150
Principal and OID remain outstanding														69,000					69,000
April 2024 Promissory Note [Member]
Short-Term Debt [Line Items]
Total interest payable									$ 14,400
Debt face amount									96,000
Original issue discount									$ 16,000
Amortization of debt discount																			4,149
Debt maturity date									Mar. 31, 2025
Debt stated interest rate									15%
Principal and OID remain outstanding														51,000					51,000
Individual payments									$ 11,040
September 2024 Promissory Note [Member]
Short-Term Debt [Line Items]
Total interest payable														13,846					13,846
Debt face amount														98,900					98,900
Original issue discount														$ 20,300					20,300
Amortization of debt discount																			$ 362
Debt maturity date																			Jul. 15, 2025
Debt stated interest rate														14%					14%
Principal payment due, description																			principal as follows: $56,373 due March 15, 2025, $14,093 due on each of April 15, 2025 and May15, 2025 and $14,874 due on June 15, 2025
November 2023 Merchant Agreement [Member]
Short-Term Debt [Line Items]
Amortization of debt discount																		$ 33,578
Debt discount												$ 72,000
Proceeds for future receivables												200,000
Total amount to be paid from receivables funding												$ 272,000
Shares issued												16,765
Additional debt discount												$ 10,500
Cash settlement									127,000
February 2024 Merchant Agreement [Member]
Short-Term Debt [Line Items]
Amortization of debt discount																			$ 62,850
Debt discount											$ 62,850
Proceeds for future receivables											150,000
Total amount to be paid from receivables funding											$ 205,350
Shares issued											20,135
Additional debt discount											$ 7,500
Debt instrument fee amount											7,500
April 2024 Merchant Agreement [Member]
Short-Term Debt [Line Items]
Amortization of debt discount																			103,000
Proceeds for future receivables									250,000
Total amount to be paid from receivables funding									$ 342,250
Shares issued									12,854
Additional debt discount									$ 12,500
August 2024 Merchant Agreement [Member]
Short-Term Debt [Line Items]
Proceeds for future receivables							$ 200,000
Total amount to be paid from receivables funding							$ 273,800
Shares issued							2,779
Additional debt discount							$ 6,057
Cash proceeds from outstanding obligations							121,147
September 2024 Merchant Agreement [Member]
Short-Term Debt [Line Items]
Proceeds for future receivables																			250,000
Total amount to be paid from receivables funding																			$ 342,250
Shares issued														1,993					1,993
Additional debt discount														$ 5,560					$ 5,560
Cash proceeds from outstanding obligations																			98,699
February April August And September 2024 Merchant Agreements [Member]
Short-Term Debt [Line Items]
Amortization of debt discount														107,000					240,000
Debt discount														162,000					162,000
Financing Arrangement [Member]
Short-Term Debt [Line Items]
Total amount financed							$ 112,500
Interest rate							8.14%
Payments of principal and interest							$ 12,928
Dr Salkind [Member]
Short-Term Debt [Line Items]
Proceeds from loan	$ 50,000	$ 50,000
Principal outstanding														100,000					100,000
Debt discount														$ 643					$ 643
Salkind February 2024 Loan [Member]
Short-Term Debt [Line Items]
Short-term debt											$ 150,000
Debt stated interest rate											10%
Salkind October 2023 Loan [Member]
Short-Term Debt [Line Items]
Loan payable			$ 300,000
Debt maturity date			Nov. 30, 2023
Interest rate			15%
Conversion rate														$ 0.70					$ 0.70
Debt converted, amount converted												$ 300,000
Salkind June 2024 Loan [Member]
Short-Term Debt [Line Items]
Original issue discount																						$ 10,000
Loan payable																						$ 160,000
Conversion rate																						$ 0.50
Convertible debt																						$ 160,000
Principal outstanding															$ 150,000			150,000
Debt discount															5,080			5,080
Loan 1 [Member]
Short-Term Debt [Line Items]
Debt discount									4,000
Exchange issued									70,000
Principal amount paid															74,000
Interest expense																			$ 4,000
Loan 2 [Member]
Short-Term Debt [Line Items]
Exchange issued									$ 40,000
Loan 3 [Member]
Short-Term Debt [Line Items]
Original issue discount														$ 5,000	$ 5,000			$ 5,000	5,000
Conversion rate															$ 0.50			$ 0.50
Principal outstanding														20,000					20,000
Debt discount														2,734					2,734
Principal amount paid															$ 25,000
Exchange for cancellation															20,000			$ 20,000
Loan 4 [Member]
Short-Term Debt [Line Items]
Original issue discount														15,000	$ 15,000			$ 15,000	15,000
Conversion rate															$ 0.50			$ 0.50
Principal outstanding														37,000					37,000
Debt discount														$ 8,100					8,100
Exchange issued															$ 37,000
Principal amount paid															$ 52,000
Loans 5 And 6 [Member]
Short-Term Debt [Line Items]
Non interest bearing loans								$ 78,000
Debt principal amount payable								$ 78,000
Debt instrument payables																			27,000
Loan 7 [Member]
Short-Term Debt [Line Items]
Non interest bearing loans																			75,000
Debt principal amount payable																			75,000
Debt instrument payables																			$ 60,000
Loans 5, 6 And 7 [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Original issue discount																					$ 13,000
Conversion rate																					$ 1
Outstanding principal																					$ 87,000
Walleye Opportunities Master Fund [Member]
Short-Term Debt [Line Items]
Repayment of note payable				$ 1,437,500		$ 163,000
Debt face amount						1,437,500
Original issue discount						287,500
Subscription amount						$ 1,150,000
Warrants issued, shares						174,242
Issuance fees						$ 138,500
Proceeds from loan						1,011,500
Fair value of warrants						586,040
Debt issuance costs						$ 1,134,466
Amortization of debt discount																$ 377,149	$ 360,993
Walleye Opportunities Master Fund [Member] | Incentive Shares [Member]
Short-Term Debt [Line Items]
Stock issued new, shares						34,849
Fair value of warrants						$ 122,426
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Proceeds from loans													$ 150,000
Principal interest													$ 731
Total interest payable																							$ 13,594
Repayment of note payable					$ 163,885

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)									1 Months Ended							3 Months Ended						5 Months Ended	7 Months Ended	9 Months Ended		12 Months Ended
	Aug. 15, 2024	Dec. 18, 2023	Nov. 07, 2023	Oct. 06, 2023	Aug. 07, 2023	Jun. 30, 2023	Feb. 13, 2023	Dec. 30, 2022	Aug. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Jan. 31, 2024	Dec. 31, 2023	Jul. 31, 2023	Apr. 30, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Aug. 06, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Class of Stock [Line Items]
Reverse stock split					one-for-15 reverse stock split
Common stock, shares authorized													100,000,000			100,000,000								100,000,000		100,000,000
Common stock par value													$ 0.0001			$ 0.0001								$ 0.0001		$ 0.0001
Accrued cash dividends																							$ 122,954
Stock issued for services, value																$ 42,117	$ 24,035	$ 65,000		$ 80,411
General and administrative expense																1,270,386			$ 1,262,988					$ 3,312,699	$ 3,900,693
Expense recognized																$ 4,000
Repayment of note payable																								574,746	1,587,500
Loss on extinguishment of debt																								$ 0	(396,322)
Common stock outstanding													3,992,426	2,588,333		16,606,839								16,606,839		3,992,426
Stock issued new, value																$ 675,000	$ 1,062,000	$ 400,000
Accrued liabilities																$ 18,000								$ 18,000
Conversion price																$ 0.50								$ 0.50
Proceeds from issuance of common stock																								$ 2,237,000	$ 0
Subscription receivable																$ 675,000								$ 675,000
Subscription receivable shares																1,100,000								1,100,000
Upfront payment																$ 94,000								$ 110,000
Stock repurchased, shares																0		17								0
Minimum [Member]
Class of Stock [Line Items]
Conversion price																$ 0.50								$ 0.50
Maximum [Member]
Class of Stock [Line Items]
Conversion price																$ 1								$ 1
Stock Subscription Agreements [Member]
Class of Stock [Line Items]
Stock issued new, shares																								4,347,334
Proceeds from issuance of common stock																								$ 2,237,000
Gene Salkind [Member]
Class of Stock [Line Items]
Restricted stock granted, shares															6,667
CEO And Member Of Board Of Directors [Member]
Class of Stock [Line Items]
Restricted stock granted, shares															3,333
Legal Counsel [Member]
Class of Stock [Line Items]
Restricted stock granted, shares															4,791
Restricted stock granted, value															$ 12,000
Share price															$ 2.505
Various Vendors [Member]
Class of Stock [Line Items]
Restricted stock granted, shares															31,891
Restricted stock granted, value															$ 80,411
February 2023 Offering [Member]
Class of Stock [Line Items]
Warrants issued, shares							285,792
Stock issued new, shares							251,842
Proceeds from sale of equity							$ 3,207,500
February 2023 Offering [Member] | Underwriter [Member]
Class of Stock [Line Items]
Payment of stock issuance costs							$ 242,500
June 2023 Offering [Member]
Class of Stock [Line Items]
Warrants issued, shares						1,625,000
Payment of stock issuance costs						$ 472,001
Stock issued new, shares						375,000
Proceeds from sale of equity						$ 2,528,000
Gross proceeds from sale of equity						3,000,000
SBA Loan [Member]
Class of Stock [Line Items]
Repayment of note payable								$ 163,000
Walleye Opportunities Master Fund [Member]
Class of Stock [Line Items]
Debt face amount								1,437,500
Original issue discount								287,500
Subscription amount								$ 1,150,000
Warrants issued, shares								174,242
Payment of stock issuance costs								$ 138,500
Net proceeds notes payable								1,011,500
Repayment of note payable						$ 1,437,500		163,000
Fair value of warrants								$ 586,040
Amortization of debt discount																				377,149	$ 360,993
Loss on extinguishment of debt																				$ 396,322
Business Development Agreement [Member]
Class of Stock [Line Items]
Stock issued for services, shares	25,000
Amortization of prepaid asset	$ 12,500
Stock issued new, value	$ 12,500
Stock issued new, shares	25,000
Payment For Accrued And Unpaid Interest [Member] | Gene Salkind [Member]
Class of Stock [Line Items]
Stock issued new, value															$ 5,000
Stock issued new, shares															2,000
Settlement Of Vendor Liabilities [Member]
Class of Stock [Line Items]
Stock issued new, shares											18,000	100,000
Stock issued new, value											$ 12,000	$ 53,000
Business Consulting Services [Member]
Class of Stock [Line Items]
Warrants issued, shares										100,000
Amortization of prepaid asset																								$ 446,200
Upfront payment										$ 25,000
Monthly fee										5,000
Warrants issuance										$ 171,800
Issuance common stock warrant services, description																								In September 2024, the Company amended the consulting agreement to increase the monthly cash compensation to $10,000 and to issue additional warrants to purchase a total of 150,000 shares of common stock exercisable over a three-year period. The 150,000 warrant shares consist of 100,000 exercisable at $0.50 per share and 50,000 exercisable at $1.00 per share through September 10, 2027.
Mr Salkind [Member] | One Year Consulting Contract [Member]
Class of Stock [Line Items]
Stock issued for services, shares				150,000
Stock issued for services, value				$ 103,500
General and administrative expense																$ 25,875								$ 77,625
Unrelated Party [Member] | One Year Consulting Contract [Member]
Class of Stock [Line Items]
Stock issued for services, shares													100,000
Stock issued for services, value													$ 14,000
Signing bonus													$ 25,000
Warrants issued, shares													200,000
Warrant exercise price													$ 0.20													$ 0.20
Warrants issued, value													$ 25,000
Prepaid asset													$ 64,000			12,000								12,000		$ 64,000
Amortization of prepaid asset																$ 16,000								$ 48,000
Common Stock [Member]
Class of Stock [Line Items]
Reverse stock split					1-for-15 reverse stock split
Stock converted, shares issued																						285,792
Common Stock [Member] | June 2023 Offering [Member]
Class of Stock [Line Items]
Stock converted, shares issued														478,334
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																5,000,000								5,000,000
Preferred stock, par value																$ 0.0001								$ 0.0001
Series AA Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																1,500,000								1,500,000
Preferred stock outstanding																0								0
Conversion rights of Preferred Stock																								Series AA – one share convertible into 3.33 shares of common stock
Series AAA Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																1,250,000								1,250,000
Preferred stock outstanding																31,413								31,413
Conversion rights of Preferred Stock																								Series AAA – one share convertible into 6.67 shares of common stock
Series AAAA Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																1,250								1,250
Preferred stock outstanding																0								0
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																1,500								1,500
Preferred stock outstanding																0								0
Conversion rights of Preferred Stock																								Series C – one share convertible into 6,667 shares of common stock
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																2								2
Preferred stock outstanding																0								0
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized													70,000			70,000								70,000		70,000
Preferred stock, par value													$ 0.0001			$ 0.0001								$ 0.0001		$ 0.0001
Preferred stock outstanding													61,688			61,688								61,688		61,688
Conversion rights of Preferred Stock																								Series E – one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																1								1
Preferred stock outstanding																0								0
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized																300,789								300,789
Preferred stock outstanding																0								0
Conversion rights of Preferred Stock																								Series G – one share convertible into shares of common stock at a rate of its Stated Value divided by $0.50 (Series G Conversion Ratio)
Stock converted, shares converted		300,789
Stock issued new, shares			300,789
Proceeds from sale of equity			$ 1,503,495
Series H Preferred Stock [Member]
Class of Stock [Line Items]
Preferred shares authorized													770,000			770,000								770,000		770,000
Preferred stock, par value													$ 0.0001			$ 0.0001								$ 0.0001		$ 0.0001
Preferred stock outstanding									768,473				768,473			0								0		768,473
Conversion rights of Preferred Stock																								Series H – one share was convertible into shares of common stock at a rate of its Stated Value ($2.00 at August 7, 2024, date of mandatory conversion discussed below) divided by $0.20 (Series H Conversion Ratio)
Stock converted, shares converted									7,684,730
Accrued cash dividends									$ 122,954
Stock converted, shares issued		751,730							158,840														158,840
Series H Preferred Stock [Member] | Law Firm [Member]
Class of Stock [Line Items]
Conversion of accounts payable		$ 33,000
Conversion of accounts payable, shares issued		16,500
Incentive Shares [Member] | Walleye Opportunities Master Fund [Member]
Class of Stock [Line Items]
Stock issued new, shares								34,849
Fair value of warrants								$ 122,426
Prefunded Warrants [Member] | February 2023 Offering [Member] | Underwriter [Member]
Class of Stock [Line Items]
Warrants issued, shares							80,645
Prefunded Warrants [Member] | June 2023 Offering [Member]
Class of Stock [Line Items]
Stock converted, shares converted														$ 478,334
Series 2023 Warrants [Member] | February 2023 Offering [Member] | Underwriter [Member]
Class of Stock [Line Items]
Warrants issued, shares							120,968
Series 2023 Warrants [Member] | Cashless Basis [Member] | February 2023 Offering [Member]
Class of Stock [Line Items]
Warrants issued, shares							403,226

STOCK OPTION PLANS AND WARRAN_3

STOCK OPTION PLANS AND WARRANTS (Details - Options assumptions) - Equity Option [Member]	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	199.68%	166.87%
Expected dividend yield	0%	0%
Risk-free interest rate	3.42%	3.54%
Expected term (in years)	7 years 6 months	6 years 8 months 1 day

STOCK OPTION PLANS AND WARRAN_4

STOCK OPTION PLANS AND WARRANTS (Details - Options outstanding) - Equity Option [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding, beginning balance	1,876,275
Weighted average exercise price outstanding, beginning balance	$ 9.11
Weighted average remaining contractual term (Years)	4 years 3 months 21 days	5 years 18 days
Aggregate intrinsic value outstanding, beginning balance	$ 252,000
Shares, granted	833
Weighted average exercise price, granted	$ 0.50
Weighted average contractual term, granted	8 years 6 months 3 days
Aggregate intrinsic value, granted	$ 1,658
Shares, cancelled or expired	(4,094)
Weighted average exercise price, cancelled or expired	$ 0
Aggregate intrinsic value, cancelled or expired	$ 0
Shares outstanding, ending balance	1,873,014	1,876,275
Weighted average exercise price outstanding, ending balance	$ 7.56	$ 9.11
Aggregate intrinsic value outstanding, ending balance	$ 4,123,658	$ 252,000
Shares, options exercisable	1,873,013
Weighted average exercise price, options exercisable	$ 7.56
Weighted average remaining contractual term (Years), options exercisable	4 years 3 months 21 days
Aggregate intrinsic value, options exercisable	$ 4,123,658

STOCK OPTION PLANS AND WARRAN_5

STOCK OPTION PLANS AND WARRANTS (Details - Warrants assumptions) - Warrant [Member]	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	217.65%	172.63%
Expected dividend yield	0%	0%
Risk-free interest rate	3.98%	3.85%
Expected term (in years)	2 years 10 months 17 days	5 years

STOCK OPTION PLANS AND WARRAN_6

STOCK OPTION PLANS AND WARRANTS (Details - Warrants outstanding) - Warrant [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding, beginning balance	653,357
Weighted average exercise price outstanding, beginning balance	$ 58.54
Weighted average remaining contractual term (years)	3 years 7 months 20 days	4 years 2 months 12 days
Aggregate intrinsic value outstanding, beginning balance	$ 28,000
Shares, granted	250,000
Weighted average exercise price, granted	$ 0.60
Weighted average remaining contractual term granted (years)	4 years 1 month 6 days
Aggregate intrinsic value, granted	$ 472,500
Shares, cancelled or expired	0
Weighted average exercise price, cancelled or expired	$ 0
Aggregate intrinsic value, expired	$ 0
Shares outstanding, ending balance	903,357	653,357
Weighted average exercise price outstanding, ending balance	$ 42.51	$ 58.54
Aggregate intrinsic value outstanding, ending balance	$ 903,500	$ 28,000
Shares, warrants exercisable	903,357
Weighted average exercise price, warrants exercisable	$ 42.51
Weighted average remaining contractual term (years), warrants exercisable	3 years 7 months 20 days
Warrants exercisable, aggregate intrinsic value	$ 903,500

STOCK OPTION PLANS AND WARRAN_7

STOCK OPTION PLANS AND WARRANTS (Details Narrative) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Jun. 03, 2024

Dec. 19, 2023

Jun. 30, 2023

Apr. 30, 2024

Jul. 31, 2023

Apr. 30, 2023

Mar. 31, 2023

Feb. 28, 2023

Apr. 30, 2022

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

May 15, 2023

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Unamortized compensation cost

$ 464

Cash compensation

$ 1,410

$ 22,295

Warrants exercisable description

In September of 2024 the consultant received an additional 100,000 warrants exercisable at $0.50 and 50,000 warrants exercisable at $1.00 per share. Warrants contain the same terms as exist in the warrants issued in June of 2024. See Note 5 for further discussion

One Year Consulting Contract [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Cash compensation

$ 85,000

Signing bonus in cash

$ 25,000

Number of warrants purchased

100,000

Excercise price, per share

$ 0.50

Options [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock-based compensation expense

$ 1,410

$ 22,295

Common Stock Warrants [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants issued, shares

2,849,551

Common Stock Warrants [Member] | OID Promissory Note [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants issued, shares

174,242

Common Stock Warrants [Member] | February 2023 Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants issued, shares

850,308

Common Stock Warrants [Member] | February 2023 Offering [Member] | Prefunded Warrants [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants issued, shares

285,792

Prefunded Warrants [Member] | June 2023 Offering [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants issued, shares

1,625,000

Warrants exercised, shares

478,333

Consultant [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants issued

200,000

Plan EP 2023 [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of shares authorized

166,667

Plan 2023 [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of shares authorized

2,000,000

Plan 2023 [Member] | Various Officers, Directors, Employees And Consultants [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares granted

1,800,000

Options granted, exercise price

$ 0.20

Plan 2021 [Member] | Dean Julia [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares granted

833

833

833

Options granted, exercise price

$ 0.50

$ 3.30

$ 23.25

Plan 2021 [Member] | Nate Knight [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares granted

1,667

Options granted, exercise price

$ 3.30

Plan 2021 [Member] | Byron Booker [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares granted

1,667

Options granted, exercise price

$ 3.30

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details - Potentially dilutive equity securities) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	2,996,177	10,434,169
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	1,873,014	1,876,275
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	903,357	653,358
Series AAA Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	209,525	209,525
Series E Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	10,281	10,281
Series H Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	0	7,684,730