EnerTeck (ETCK) 10-Q 16 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 16, 2021
Cover [Abstract]
Entity Registrant Name	ENERTECK CORPORATION
Entity Central Index Key	0001128353
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		36,380,690
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity File Number	0-31981
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	47-0929885
Entity Address Address Line 1	10701 Corporate Drive
Entity Address Address Line 2	Suite 150
Entity Address City Or Town	Stafford
Entity Address State Or Province	TX
Entity Address Postal Zip Code	77477
City Area Code	281
Local Phone Number	240-1787

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 65,570	$ 86,820
Inventory	73,068	75,147
Receivable - trade, net	17,091	36,606
Prepaid expenses	56,809	12,552
Total current assets	212,538	211,125
Inventory, net of current portion	37,524	37,524
Intellectual property, net of accumulated amortization of $31,250 and $25,000, respectively	118,750	125,000
Property and equipment, net of accumulated depreciation of $269,106 and $269,002, respectively	1,217	1,321
TOTAL ASSETS	370,029	374,970
Current liabilities
Accounts payable	257,215	215,476
Customer advances	50,900	50,900
Related party notes and advances	3,282,500	3,057,500
Accrued compensation	4,616,454	4,508,804
Accrued interest	1,960,141	1,828,012
Accrued liabilities - other	242,109	217,375
Deferred revenue	4,861	9,028
Total current liabilities	10,414,180	9,887,095
Non-current liabilities
Note payable	0	73,100
Total liabilities	10,414,180	9,960,195
Stockholders' deficit
Preferred stock, $.001 par value, authorized 10,000,000 shares, none issued and outstanding at June 30, 2021 and December 31, 2020	0	0
Common stock, $.001 par value, authorized 100,000,000 shares, 36,380,690 issued and outstanding at June 30, 2021 and December 31, 2020	36,381	36,381
Additional paid-in capital	29,434,394	29,293,021
Accumulated deficit	(39,514,926)	(38,914,627)
Total stockholders' deficit	(10,044,151)	(9,585,225)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 370,029	$ 374,970

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets
Intellectual property, net of accumulated amortization	$ 31,250	$ 25,000
Accumulated depreciation of Property and equipment, net	$ 269,106	$ 269,002
Stockholders' deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	0	0
Preferred stock, shares issued	0	0
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	36,380,690	36,380,690
Common stock, shares outstanding	36,380,690	36,380,690

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 13,083	$ 36,299	$ 18,664	$ 44,912
Cost of goods sold	1,735	8,784	2,464	9,761
Gross profit	11,348	27,515	16,200	35,151
General and administrative expenses
Wages	126,087	135,610	260,116	267,746
Depreciation and amortization	3,229	3,839	6,354	7,678
Stock-based compensation	141,373	0	141,373	0
Other selling, general and administrative	116,608	113,490	223,068	223,628
Total expenses	387,297	252,939	630,911	499,052
Operating loss	(375,949)	(225,424)	(614,711)	(463,901)
Interest income	1	0	2	1
Other income	0	0	389	0
Interest expense	(67,342)	(61,993)	(132,179)	(122,881)
Gain on forgiveness of debt	146,200	0	146,200	0
Net loss	$ (297,090)	$ (287,417)	$ (600,299)	$ (586,781)
Loss per common share
Basic and diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted average shares outstanding
Basic and diluted	36,380,690	36,380,690	36,380,690	36,380,690

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2019		36,380,690
Balance, amount at Dec. 31, 2019	$ (8,473,307)	$ 36,381	$ 29,293,021	$ (37,802,709)
Net loss	(586,781)	$ 0	0	(586,781)
Balance, shares at Jun. 30, 2020		36,380,690
Balance, amount at Jun. 30, 2020	(9,060,088)	$ 36,381	29,293,021	(38,389,490)
Balance, shares at Mar. 31, 2020		36,380,690
Balance, amount at Mar. 31, 2020	(8,772,671)	$ 36,381	29,293,021	(38,102,073)
Net loss	(287,417)	$ 0	0	(287,417)
Balance, shares at Jun. 30, 2020		36,380,690
Balance, amount at Jun. 30, 2020	(9,060,088)	$ 36,381	29,293,021	(38,389,490)
Balance, shares at Dec. 31, 2020		36,380,690
Balance, amount at Dec. 31, 2020	(9,585,225)	$ 36,381	29,293,021	(38,914,627)
Net loss	(600,299)	0	0	(600,299)
Stock-based compensation	141,373	$ 0	141,373	0
Balance, shares at Jun. 30, 2021		36,380,690
Balance, amount at Jun. 30, 2021	(10,044,151)	$ 36,381	29,434,394	(39,514,926)
Balance, shares at Mar. 31, 2021		36,380,690
Balance, amount at Mar. 31, 2021	(9,888,434)	$ 36,381	29,293,021	(39,217,836)
Net loss	(297,090)			(297,090)
Stock-based compensation	141,373	$ 0	141,373	0
Balance, shares at Jun. 30, 2021		36,380,690
Balance, amount at Jun. 30, 2021	$ (10,044,151)	$ 36,381	$ 29,434,394	$ (39,514,926)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (600,299)	$ (586,781)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	6,354	7,678
Stock-based compensation	141,373	0
Gain on forgiveness of debt	(146,200)	0
Effects of changes in operating assets and liabilities:
Accounts receivable	19,515	0
Representative advances	0	(12,021)
Inventory	2,079	(24,264)
Prepaid expenses	(44,257)	(30,152)
Accounts payable	7,756	17,719
Accrued interest payable	132,129	122,505
Accrued liabilities	132,384	124,046
Deferred revenue	(4,167)	(4,166)
NET CASH USED IN OPERATING ACTIVITIES	(353,333)	(385,436)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from financing prepaid insurance	62,850	45,800
Payments on prepaid insurance financing	(28,867)	(23,899)
Proceeds from notes payable	73,100	73,100
Proceeds from related party notes and advances	225,000	325,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	332,083	420,001
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(21,250)	34,565
CASH AND CASH EQUIVALENTS, beginning of period	86,820	19,876
CASH AND CASH EQUIVALENTS, end of period	$ 65,570	$ 54,441

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2021
BASIS OF PRESENTATION
NOTE 1 - BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION Nature of Operations: EnerTeck Corporation, a Delaware corporation, and its wholly owned subsidiary, EnerTeck Chemical Corp. (“EnerTeck Sub”) (collectively referred to as the “Company”) are headquartered in Houston, Texas. The Company specializes in the sales, marketing and manufacture of a fuel borne catalytic engine treatment for diesel engines known as EnerBurn®. The use of EnerBurn in diesel engines improves fuel economy, lowers smoke, and decreases engine wear and the dangerous emissions of both Nitrogen Oxide (NOx) and microscopic airborne solid matter (particulates). Principal target markets have included the trucking, heavy construction, maritime shipping, railroad and mining industries, as well as federal, state and international government applications. Key uncertainties and risks to the Company include, but are not limited to, if and how quickly the EnerBurn technology is accepted by the market and the effects future technological changes and environmental regulatory requirements may have on the need for diesel fuel additives. Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for fiscal 2020 as reported in the Form 10-K have been omitted. Use of Estimates In preparing the accompanying condensed unaudited interim consolidated financial statements, management has made certain estimates and assumptions that affect reported amounts in the condensed unaudited interim consolidated financial statements and disclosures of contingencies. Actual results may differ from those estimates. Inventory Inventory primarily consists of market ready EnerBurn plus raw materials required to manufacture the products. With the adoption of ASU 2015-11, inventory is valued at the lower of cost or net realizable value, using the average cost method. Finished product costs amounted to approximately $50,000 and $52,000 at June 30, 2021 and December 31, 2020, respectively, and includes required blending costs to bring our products to their finished state. Accounts Receivable Account receivables represent uncollateralized obligations due from customers of the Company and are recorded at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the accounts receivable balances and charged to the provision for doubtful accounts. The Company calculates this allowance based on historical write-offs, level of past due accounts and relationships with and economic status of the customers. Accounts are written off as bad debts when all collection efforts have failed, and the account is deemed uncollectible. Management has provided allowances for doubtful accounts of $631 as of June 30, 2021 and December 31, 2020. Intangible Assets The Company follows the provisions of FASB ASC 350, Goodwill and Other Intangible Assets The Company has determined its intellectual property to have a finite life of 12 years. Amortization expense for the three months ended June 30, 2021 and 2020 was $3,125 and $3,125, respectively, and $6,250 and $6,250 for the six months ended June 30, 2021 and 2020, respectively. Revenue Recognition The Company follows Accounting Standards Update (ASU) 2014-09, Revenues from Contracts with Customers While the Company has had some direct customers over the years, the principal method of selling the Company’s product EnerBurn is through the use of independent distributors, for both domestic and international markets. The transaction price for each sale is explicitly stated within the contract with a customer. The Company does not accept returns nor does it provide warranty on its product’s performance, as control of performance is based on the proper utilization by the final user. Normal payment terms for domestic sales to both customers and distributors shipping within the United States are net 30 days. All foreign shipments are cash in advance of shipment from the Company’s location. The Company’s sole performance obligation to customers and distributors is the manufacturing and shipment of EnerBurn. Revenues from sales of the Company’s product are recognized at the point when a customer order has been completed and shipped. Sales of all product are f.o.b. shipping point, with the distributors responsible for the freight and delivery. Revenue from shipments to related party distributors is recognized when the product is sold to unrelated third-party customers. All negotiation on sales contracts between the individual distributor and end customer and are the responsibility of the individual distributor and the amount of mark up above the distributors’ wholesale price per unit is the purview of the distributor. The Company may from time to time enter into contracts to sell exclusive distributorship rights to certain markets for a fee. The contracts typically contain a term of market exclusivity as well as other performance obligations. The Company has determined the performance obligations on these types of contracts are satisfied evenly over the term of the contract and recognizes revenue evenly over the term of the contract. For such contracts that were classified as deferred revenue at the beginning of 2021 and 2020, the Company recognized revenue of $2,083 and $4,167 for the three and six months ended June 30, 2021 and 2020, respectively. The remaining performance obligations on these contracts as of June 30, 2021 is $4,861 and is included in deferred revenue on the Company’s condensed consolidated balance sheets. These amounts are expected to be ratably recognized as revenue over the remaining term of the contracts. In the following table, revenues have been disaggregated for the periods indicated: Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 (unaudited) (unaudited) Revenues - domestic $ 13,083 $ 36,299 $ 18,664 $ 44,912 Revenues - foreign - - - - Total revenues $ 13,083 $ 36,299 $ 18,664 $ 44,912 As stated above, the Company does not accept returns nor does it provide warranty on its product’s performance, as control of performance is based on the proper utilization by the final user. The Company periodically tests the product manufactured prior to shipment for its proprietary quality standards and guarantees to the distributors that the product will always maintain the level of strict quality standard that is integral to the performance of its product for the end customer. The Company will provide a Certificate of Analysis, (“C of A”) on each shipment of its product, if requested for the customer. The C of A provides proof that the product is manufactured to meet chemical specifications that insure performance standards. Going Concern In accordance with ASC Subtopic 205-40, Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. During the six months ended June 30, 2021 and 2020, the Company incurred recurring net losses of $600,299 and $586,781, respectively. Further, most of the Company’s notes payable are overdue and payment may be demanded at any time. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company’s continuation as a going concern is contingent upon its ability to obtain additional financing and to generate revenues and cash flow to meet its obligations on a timely basis. The Company has been able to obtain cash in the past through private placements and issuing promissory notes and believes that these avenues will remain available to the Company. These financings are intended to mitigate the substantial doubt raised by the Company’s historical operating results and satisfying estimated liquidity needs 12 months from the issuance of the consolidated financial statements. However, there is no certainty that additional financing can be obtained in the future at terms acceptable to the Company.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
PROPERTY AND EQUIPMENT
NOTE 2 - PROPERTY AND EQUIPMENT	NOTE 2 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following: June 30, December 31, 2021 2020 (unaudited) Furniture and fixtures $ 30,909 $ 30,909 Equipment 239,414 239,414 270,323 270,323 Less: accumulated depreciation 269,106 269,002 Total property and equipment, net $ 1,217 $ 1,321 Depreciation expense for the three months ended June 30, 2021 and 2020 was $104 and $60, respectively, and $104 and $120 for the six months ended June 30, 2021 and 2020, respectively.

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE	6 Months Ended
	Jun. 30, 2021
Loss per common share
NOTE 3 - LOSS PER COMMON SHARE	NOTE 3 – LOSS PER COMMON SHARE The Company follows ASC 260, Earnings Per Share, The following table sets forth the computation of basic and diluted loss per share: Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 (unaudited) (unaudited) Net loss $ (297,090 ) $ (287,417 ) $ (600,299 ) $ (586,781 ) Weighted average common shares outstanding: Basic and diluted 36,380,690 36,380,690 36,380,690 36,380,690 Basic and diluted loss per share $ (0.01 ) $ (0.01 ) $ (0.02 ) $ (0.02 ) For the six months ended June 30, 2021 and 2020, 4,440,000 and 4,453,000 stock warrants, respectively, were excluded from diluted earnings per share because they are considered anti-dilutive. For the six months ended June 30, 2021 and 2020, 1,133,388 stock options were excluded from diluted earnings per share because they are considered anti-dilutive. Further, the calculation of diluted weighted-average shares outstanding for the three and six months ended June 30, 2021 and 2020 exclude potential shares related to the outstanding convertible notes payable, which if converted, would be anti-dilutive and would have a significant impact on the total number of shares outstanding, once exercised.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	6 Months Ended
	Jun. 30, 2021
STOCKHOLDERS EQUITY
NOTE 4 - STOCKHOLDERS' EQUITY	NOTE 4 – STOCKHOLDERS’ EQUITY During the three and six months ended June 30, 2021 and 2020, no equity activity occurred.

STOCK WARRANTS AND OPTIONS

STOCK WARRANTS AND OPTIONS	6 Months Ended
	Jun. 30, 2021
STOCK WARRANTS AND OPTIONS
NOTE 5 - STOCK WARRANTS AND OPTIONS	NOTE 5 – STOCK WARRANTS AND OPTIONS Stock Warrants During the three and six months ended June 30, 2021, no warrants were issued or exercised, and 2,050,000 warrants with an exercise price of $0.60 per share expired. On July 3, 2021, and effective retroactively to May 17, 2021 (the expiration date of such 2,050,000 warrants), the Board of Directors authorized and approved the extension of the expiration dates of such warrants to December 31, 2026. In addition, on July 3, 2021, the Board of Directors authorized and approved the extension of the expiration dates of (i) 1,290,000 warrants due to expire on August 9, 2021 with an exercise price of $0.60 per share, (ii) 100,000 warrants due to expire on September 9, 2021 with an exercise price of $0.75 per share, and (iii) 750,000 warrants due to expire on November 8, 2021 with an exercise price of $0.30 per share. The expiration dates of all such warrants were extended to December 31, 2026. On July 3, 2021, the Board of Directors also granted 250,000 warrants to each of the three directors which warrants have an exercise price of $0.30 per share and expire on December 31, 2026. During the three and six months ended June 30, 2020, no warrants were issued or exercised, and 533,334 warrants expired. Warrants outstanding and exercisable as June 30, 2021 (reflecting the retroactive effectiveness of the extension of 2,050,000 warrants described above) were: Weighted Average Exercisable Exercise Number of Remaining Number of Price Warrants Life in Years Warrants $ 0.60 3,590,000 3.2 3,590,000 $ 0.75 100,000 0.2 100,000 $ 0.50 - 0.0 - $ 0.30 750,000 0.4 750,000 4,440,000 4,440,000 During the three and six months ended June 30, 2021, $141,373 was recognized as stock-based compensation associated with the expiration extension of the 2,050,000 warrants. No stock-based compensation was recognized during the three and six months ended June 30, 2020. Stock Options In September 2003, shareholders of the Company approved an employee stock option plan (the “2003 Option Plan”) authorizing the issuance of options to purchase up to 1,000,000 shares of common stock. The 2003 Option Plan is intended to give the Company greater ability to attract, retain, and motivate officers, key employees, directors and consultants; and is intended to provide the Company with the ability to provide incentives more directly linked to the success of the Company’s business and increases in shareholder value. During the third quarter of 2013, the board of directors increased the number of shares reserved for issuance under the 2003 Option Plan from 1,000,000 to 1,250,000 which was increased by the board to 1,750,000 during the third quarter of 2018. On July 3, 2021, the Board of Directors authorized and approved the extension of the expiration dates of 141,667 options exercisable at $0.60 per share due to expire on August 9, 2021 for an additional term of five years, and authorized and approved the extension of 165,010 options exercisable at $0.30 per share due to expire on August 2, 2021 for an additional term of five years. In addition, on July 3, 2021, the Board also granted a total of 247,516 options to employees which options have an exercise price of $0.20 per share and expire five years thereafter, On July 21, 2021, the Board of Directors also authorized and approved the extension of 150,000 options exercisable at $0.30 per share due to expire on September 21, 2021 for an additional term of five years. A summary of the activity of the Company’s stock options for the six months ended June 30, 2021 is presented below: Weighted Weighted Weighted Average Average Average Number of Remaining Optioned Aggregate Exercise Optioned Contractual Grant Date Intrinsic Price Shares Term in Years Fair Value Value Balance as of December 31, 2020 $ 0.36 1,133,388 $ - $ - Expired - - - Granted - - - Exercised - - - Forfeited - - - Balance as of June 30, 2021 $ 0.36 1,133,388 1.06 $ 0.16 $ - Vested and exercisable as of June 30, 2021 $ 0.36 1,133,388 1.06 $ 0.16 $ -

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
INCOME TAXES
NOTE 6 - INCOME TAXES	NOTE 6 – INCOME TAXES The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. At June 30, 2021, the Company’s net deferred tax asset is fully valued.

RELATED PARTY NOTES AND ADVANCE

RELATED PARTY NOTES AND ADVANCES	6 Months Ended
	Jun. 30, 2021
RELATED PARTY NOTES AND ADVANCES
NOTE 7 - RELATED PARTY NOTES AND ADVANCES	NOTE 7 – RELATED PARTY NOTES AND ADVANCES On July 7, 2009, the Company entered into a $100,000 unsecured promissory note with an officer, due on demand. Interest is payable at 12% per annum. Also, on December 11, 2009, the Company entered into a $50,000 note with a shareholder/director. Interest is 5% per annum. The principal balance of the note was due on the earlier of December 11, 2013, or upon completion by the Company of equity financing in excess of $1.0 million in gross proceeds. Interest on the loan is payable on the maturity date at the rate of 5% per annum. These notes are now overdue for payment. On June 1, 2010, the Company entered into a $50,000 convertible promissory note with a shareholder/director which was due on June 1, 2013 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock. The assignment of the conversion feature of the note resulted in a loan discount being recorded. The discount amount of $36,207 was fully amortized over the original thirty-six-month term of the debt as additional interest expense. This note is now overdue for payment. On June 1, 2010, the Company entered into $300,000 of convertible promissory notes with a shareholder/director which was due on June 1, 2013 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock the number of which is to be determined at that time. This note is now overdue for payment. On July 20, 2010, the Company entered into $400,000 convertible promissory notes with a shareholder/director which was due on July 20, 2013 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock. This note is now overdue for payment. On July 20, 2010, the Company entered into a $100,000 convertible promissory note with a shareholder which was due on July 20, 2013 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock. This note is now overdue for payment. On December 10, 2010, the Company entered into $150,000 of convertible promissory notes with a shareholder/director which was due on December 10, 2013 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock. This note is now overdue for payment. On June 20, 2011, the Company entered into a $150,000 convertible promissory note with a shareholder/director which shall be due and payable on June 20, 2014 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock. This note is now overdue for payment. On October 20, 2011, the Company entered into a $70,000 convertible promissory note with a shareholder/director which was due on October 20, 2014 and accrues interest at 8.0% per annum payable at maturity and which may be converted at any time into shares of common stock. This note is now overdue for payment. During the year ended December 31, 2018, a shareholder/director advanced $445,000 to the Company for working capital requirements. In addition, the Company reclassified a previous customer deposit of $37,500 originally received from a shareholder/director, made on behalf of a now deceased distributor, from customer deposits to shareholder deposits, as the original projected sale in question is no longer viable. The Company expects amounts advanced will be either (i) applied against a stock subscription to be issued at a future date or (ii) repaid at a future date as the parties shall determine. Until otherwise agreed, such amounts advanced have been recorded as an additional payable bearing no interest. During the year ended December 31, 2019, a shareholder/director advanced $570,000 to the Company for working capital requirements. The Company expects amounts advanced will be either (i) applied against a stock subscription to be issued at a future date or (ii) repaid at a future date as the parties shall determine. Until otherwise agreed, such amounts advanced have been recorded as an additional payable bearing no interest. During the year ended December 31, 2020, a shareholder/director advanced $625,000 to the Company for working capital requirements. The Company expects amounts advanced will be either (i) applied against a stock subscription to be issued at a future date or (ii) repaid at a future date as the parties shall determine. Until otherwise agreed, such amounts advanced have been recorded as an additional payable bearing no interest. During the six months ended June 30, 2021, a shareholder/director advanced $225,000 to the Company for working capital requirements. The Company expects amounts advanced will be either (i) applied against a stock subscription to be issued at a future date or (ii) repaid at a future date as the parties shall determine. Until otherwise agreed, such amounts advanced have been recorded as an additional payable bearing no interest. The Company determined it is not practicable to estimate the fair value of outstanding debt as of June 30, 2021 and December 31, 2020, as the outstanding debt is private, there is no clarity as to when interest payments or principal payments will ultimately be made (or be called by the debt holders), and the Company lacks the internal expertise to calculate fair value of these debt instruments and would incur excessive costs to obtain a third-party valuation. Other related party transactions As of June 30, 2021, and December 31, 2020, the Company owed approximately $4.6 and $4.5 million, respectively, to its chief executive officer and other employees of the Company. The CEO and employees agreed to salary deferrals pending available resources to make such payments. One of the Company’s shareholders owns 100% of BATL Trading, Inc., which is a distributor of EnerBurn. There was no activity during the three and six months ended June 30, 2021 and 2020.

NOTE PAYABLE

NOTE PAYABLE	6 Months Ended
	Jun. 30, 2021
NOTE PAYABLE
NOTE 8 - NOTE PAYABLE	NOTE 8 – NOTE PAYABLE The Company received two separate loan proceeds of $73,100 each on April 21, 2020 and February 2, 2021 under the Paycheck Protection Program (“PPP”) administered by the Small Business Administration. The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after eight or twenty-four weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the applicable eight- or twenty-four-week period. The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1%, with a deferral of payments for the first six months. During the quarter ended June 30, 2021, the Company qualified for and received forgiveness of both loans in full.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
COMMITMENTS AND CONTINGENCIES
NOTE 9 - COMMITMENTS AND CONTINGENCIES	NOTE 9 -- COMMITMENTS AND CONTINGENCIES The Company follows ASU 2016-02, “Leases (Topic 842)” In June 2020, the Company executed an additional six-month amendment to the lease for office space for the period September 1, 2020 through February 28, 2021. As permitted by ASC 842-20-25-2 the Company elected to not record the short-term lease on the consolidated balance sheets. In January 2021, the Company executed an additional one-year amendment to the lease for office space for the period March 1, 2021 through February 28, 2022. As permitted by ASC 842-20-25-2 the Company has elected to not record the short-term lease on the consolidated balance sheets. Rent expense for the three months ended June 30, 2021 and 2020 totaled $14,812 and $13,707, respectively and $28,904 and $28,564 for the six months ended June 30, 2021 and 2020, respectively.

RECENTLY ISSUED ACCOUNTING PRON

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2021
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
NOTE 10 - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	NOTE 10 -- RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS See Note 5 for information on the extension of the expiration dates of certain previously granted warrants and options and the granting of additional warrants and options, in each case subsequent to the quarter ended June 30, 2021.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2021
BASIS OF PRESENTATION (Policies)
Nature of Operations	EnerTeck Corporation, a Delaware corporation, and its wholly owned subsidiary, EnerTeck Chemical Corp. (“EnerTeck Sub”) (collectively referred to as the “Company”) are headquartered in Houston, Texas. The Company specializes in the sales, marketing and manufacture of a fuel borne catalytic engine treatment for diesel engines known as EnerBurn®. The use of EnerBurn in diesel engines improves fuel economy, lowers smoke, and decreases engine wear and the dangerous emissions of both Nitrogen Oxide (NOx) and microscopic airborne solid matter (particulates). Principal target markets have included the trucking, heavy construction, maritime shipping, railroad and mining industries, as well as federal, state and international government applications. Key uncertainties and risks to the Company include, but are not limited to, if and how quickly the EnerBurn technology is accepted by the market and the effects future technological changes and environmental regulatory requirements may have on the need for diesel fuel additives.
Basis of Presentation	The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for fiscal 2020 as reported in the Form 10-K have been omitted.
Use of Estimates	In preparing the accompanying condensed unaudited interim consolidated financial statements, management has made certain estimates and assumptions that affect reported amounts in the condensed unaudited interim consolidated financial statements and disclosures of contingencies. Actual results may differ from those estimates.
Inventory	Inventory primarily consists of market ready EnerBurn plus raw materials required to manufacture the products. With the adoption of ASU 2015-11, inventory is valued at the lower of cost or net realizable value, using the average cost method. Finished product costs amounted to approximately $50,000 and $52,000 at June 30, 2021 and December 31, 2020, respectively, and includes required blending costs to bring our products to their finished state.
Accounts Receivable	Account receivables represent uncollateralized obligations due from customers of the Company and are recorded at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the accounts receivable balances and charged to the provision for doubtful accounts. The Company calculates this allowance based on historical write-offs, level of past due accounts and relationships with and economic status of the customers. Accounts are written off as bad debts when all collection efforts have failed, and the account is deemed uncollectible. Management has provided allowances for doubtful accounts of $631 as of June 30, 2021 and December 31, 2020.
Intangible Assets	The Company follows the provisions of FASB ASC 350, Goodwill and Other Intangible Assets The Company has determined its intellectual property to have a finite life of 12 years. Amortization expense for the three months ended June 30, 2021 and 2020 was $3,125 and $3,125, respectively, and $6,250 and $6,250 for the six months ended June 30, 2021 and 2020, respectively.
Revenue Recognition	The Company follows Accounting Standards Update (ASU) 2014-09, Revenues from Contracts with Customers While the Company has had some direct customers over the years, the principal method of selling the Company’s product EnerBurn is through the use of independent distributors, for both domestic and international markets. The transaction price for each sale is explicitly stated within the contract with a customer. The Company does not accept returns nor does it provide warranty on its product’s performance, as control of performance is based on the proper utilization by the final user. Normal payment terms for domestic sales to both customers and distributors shipping within the United States are net 30 days. All foreign shipments are cash in advance of shipment from the Company’s location. The Company’s sole performance obligation to customers and distributors is the manufacturing and shipment of EnerBurn. Revenues from sales of the Company’s product are recognized at the point when a customer order has been completed and shipped. Sales of all product are f.o.b. shipping point, with the distributors responsible for the freight and delivery. Revenue from shipments to related party distributors is recognized when the product is sold to unrelated third-party customers. All negotiation on sales contracts between the individual distributor and end customer and are the responsibility of the individual distributor and the amount of mark up above the distributors’ wholesale price per unit is the purview of the distributor. The Company may from time to time enter into contracts to sell exclusive distributorship rights to certain markets for a fee. The contracts typically contain a term of market exclusivity as well as other performance obligations. The Company has determined the performance obligations on these types of contracts are satisfied evenly over the term of the contract and recognizes revenue evenly over the term of the contract. For such contracts that were classified as deferred revenue at the beginning of 2021 and 2020, the Company recognized revenue of $2,083 and $4,167 for the three and six months ended June 30, 2021 and 2020, respectively. The remaining performance obligations on these contracts as of June 30, 2021 is $4,861 and is included in deferred revenue on the Company’s condensed consolidated balance sheets. These amounts are expected to be ratably recognized as revenue over the remaining term of the contracts. In the following table, revenues have been disaggregated for the periods indicated: Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 (unaudited) (unaudited) Revenues - domestic $ 13,083 $ 36,299 $ 18,664 $ 44,912 Revenues - foreign - - - - Total revenues $ 13,083 $ 36,299 $ 18,664 $ 44,912 As stated above, the Company does not accept returns nor does it provide warranty on its product’s performance, as control of performance is based on the proper utilization by the final user. The Company periodically tests the product manufactured prior to shipment for its proprietary quality standards and guarantees to the distributors that the product will always maintain the level of strict quality standard that is integral to the performance of its product for the end customer. The Company will provide a Certificate of Analysis, (“C of A”) on each shipment of its product, if requested for the customer. The C of A provides proof that the product is manufactured to meet chemical specifications that insure performance standards.
Going Concern	In accordance with ASC Subtopic 205-40, Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. During the six months ended June 30, 2021 and 2020, the Company incurred recurring net losses of $600,299 and $586,781, respectively. Further, most of the Company’s notes payable are overdue and payment may be demanded at any time. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company’s continuation as a going concern is contingent upon its ability to obtain additional financing and to generate revenues and cash flow to meet its obligations on a timely basis. The Company has been able to obtain cash in the past through private placements and issuing promissory notes and believes that these avenues will remain available to the Company. These financings are intended to mitigate the substantial doubt raised by the Company’s historical operating results and satisfying estimated liquidity needs 12 months from the issuance of the consolidated financial statements. However, there is no certainty that additional financing can be obtained in the future at terms acceptable to the Company.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2021
BASIS OF PRESENTATION (Policies)
Schedule of revenue	Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 (unaudited) (unaudited) Revenues - domestic $ 13,083 $ 36,299 $ 18,664 $ 44,912 Revenues - foreign - - - - Total revenues $ 13,083 $ 36,299 $ 18,664 $ 44,912

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2021
PROPERTY AND EQUIPMENT
Schedule of property and equipment	June 30, December 31, 2021 2020 (unaudited) Furniture and fixtures $ 30,909 $ 30,909 Equipment 239,414 239,414 270,323 270,323 Less: accumulated depreciation 269,106 269,002 Total property and equipment, net $ 1,217 $ 1,321

LOSS PER COMMON SHARE (Tables)

LOSS PER COMMON SHARE (Tables)	6 Months Ended
	Jun. 30, 2021
Loss per common share
Schedule of basic and diluted loss per share	Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 (unaudited) (unaudited) Net loss $ (297,090 ) $ (287,417 ) $ (600,299 ) $ (586,781 ) Weighted average common shares outstanding: Basic and diluted 36,380,690 36,380,690 36,380,690 36,380,690 Basic and diluted loss per share $ (0.01 ) $ (0.01 ) $ (0.02 ) $ (0.02 )

STOCK WARRANTS AND OPTIONS (Tab

STOCK WARRANTS AND OPTIONS (Tables)	6 Months Ended
	Jun. 30, 2021
STOCK WARRANTS AND OPTIONS
Schedule of warrants outstanding and exercisable	Weighted Average Exercisable Exercise Number of Remaining Number of Price Warrants Life in Years Warrants $ 0.60 3,590,000 3.2 3,590,000 $ 0.75 100,000 0.2 100,000 $ 0.50 - 0.0 - $ 0.30 750,000 0.4 750,000 4,440,000 4,440,000
Schedule of activity for stock options	Weighted Weighted Weighted Average Average Average Number of Remaining Optioned Aggregate Exercise Optioned Contractual Grant Date Intrinsic Price Shares Term in Years Fair Value Value Balance as of December 31, 2020 $ 0.36 1,133,388 $ - $ - Expired - - - Granted - - - Exercised - - - Forfeited - - - Balance as of June 30, 2021 $ 0.36 1,133,388 1.06 $ 0.16 $ - Vested and exercisable as of June 30, 2021 $ 0.36 1,133,388 1.06 $ 0.16 $ -

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Total Revenues	$ 13,083	$ 36,299	$ 18,664	$ 44,912
Domestic [Member]
Total Revenues	13,083	36,299	18,664	44,912
Foreign [Member]
Total Revenues	$ 0	$ 0	$ 0	$ 0

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Inventory, finished goods	$ 50,000		$ 50,000		$ 52,000
Allowances for doubtful accounts	631		631		631
Deferred revenue	4,861		4,861		$ 9,028
Deferred Revenue, Revenue Recognized			2,083	$ 4,167
Net loss	(297,090)	$ (287,417)	$ (600,299)	(586,781)
Intellectual Property [Member]
Amortization period			12 years
Amortization expenses	$ 3,125	$ 3,125	$ 6,250	$ 6,250

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
PROPERTY AND EQUIPMENT
Furniture and fixtures	$ 30,909	$ 30,909
Equipment	239,414	239,414
Property plant and equipment gross	270,323	270,323
Less: accumulated depriciation	269,106	269,002
Total property and equipment, net	$ 1,217	$ 1,321

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
PROPERTY AND EQUIPMENT
Depreciation expense	$ 104	$ 60	$ 104	$ 120

LOSS PER COMMON SHARE (Details)

LOSS PER COMMON SHARE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Loss per common share
Net loss	$ (297,090)	$ (287,417)	$ (600,299)	$ (586,781)
Weighted average common shares outstanding: Basic and diluted	36,380,690	36,380,690	36,380,690	36,380,690
Basic and diluted loss per share	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)

LOSS PER COMMON SHARE (Details

LOSS PER COMMON SHARE (Details Narrative) - shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Stock Warrants [Member] | July 3, 2021 [Member]
Potentially dilutive securities excluded from the computation of EPS	4,440,000	4,453,000
Stock Option [Member]
Potentially dilutive securities excluded from the computation of EPS	1,133,388	1,133,388

STOCK WARRANTS AND OPTIONS (Det

STOCK WARRANTS AND OPTIONS (Details)	6 Months Ended
	Jun. 30, 2021shares
Number of Warrants	4,440,000
Exercisable Number of Warrants	4,440,000
Exercise Price $0.50 [Member]
Number of Warrants	0
Exercisable Number of Warrants	0
Weighted Average Remaining Life in Years	0 years
Exercise Price $0.60 [Member]
Number of Warrants	3,590,000
Exercisable Number of Warrants	3,590,000
Weighted Average Remaining Life in Years	3 years 2 months 12 days
Exercise Price $0.75 [Member]
Number of Warrants	100,000
Exercisable Number of Warrants	100,000
Weighted Average Remaining Life in Years	2 months 12 days
Exercise Price $0.30 [Member]
Number of Warrants	750,000
Exercisable Number of Warrants	750,000
Weighted Average Remaining Life in Years	4 months 24 days

STOCK WARRANTS AND OPTIONS (D_2

STOCK WARRANTS AND OPTIONS (Details 1) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Weighted average exercise price
Outstanding at beginning	$ 0.36	$ 0.36
Expired		0
Granted		0
Exercised		0
Forfeited		0
Outstanding at ending	0.36	$ 0.36
Vested and exercisable	$ 0.36
Number of optioned shares
Outstanding at beginning	1,133,388	1,133,388
Expired		0
Granted		0
Exercised		0
Forfeited		0
Outstanding at ending	1,133,388	1,133,388
Vested and exercisable	1,133,388
Weighted Average Remaining Contractual Term in Years	1 year 21 days	0 years
Weighted Average Remaining Contractual Term in Years vested and exercisable	1 year 21 days	0 years
Weighted average fair value grant date, end of period	$ 0.16	$ 0
Weighted average Fair value of options vested and exercisable during the period	$ 0.16	$ 0

STOCK WARRANTS AND OPTIONS (D_3

STOCK WARRANTS AND OPTIONS (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2013	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Sep. 30, 2003
Warrants issud and exercised	2,050,000			2,050,000
Warrants Extended Expiration Date Description				On July 3, 2021, and effective retroactively to May 17, 2021 (the expiration date of such 2,050,000 warrants), the Board of Directors authorized and approved the extension of the expiration dates of such warrants to December 31, 2026.
Warrants expired		533,334			533,334
Stock based compensation expense	$ 141,373	$ 0		$ 141,373	$ 0
Exercise price	$ 0.60			$ 0.60
Stock option exercise price						$ 0
Stock Warrants [Member] | July 3, 2021 [Member]
Exercise price	$ 0.60			$ 0.60
Warrants Expire date				Aug. 9, 2021
Warrants outstanding	1,290,000			1,290,000
Stock Warrants 1 [Member] | July 3, 2021 [Member]
Exercise price	$ 0.75			$ 0.75
Warrants Expire date				Sep. 9, 2021
Warrants outstanding	100,000			100,000
Stock Warrants 2 [Member] | July 3, 2021 [Member]
Exercise price	$ 0.30			$ 0.30
Warrants Expire date				Nov. 8, 2021
Warrants outstanding	750,000			750,000
Stock Warrants 3 [Member] | July 3, 2021 [Member]
Exercise price	$ 0.30			$ 0.30
Warrants Expire date				Dec. 31, 2026
Warrants outstanding	250,000			250,000
Stock Option [Member] | July 3, 2021 [Member]
Stock option exercisable				141,667
Stock option exercise price				$ 0.60
Stock option expire date				Aug. 9, 2021
Stock option term				5 years
Stock Option 1 [Member] | July 3, 2021 [Member]
Stock option exercisable				165,010
Stock option exercise price				$ 0.30
Stock option expire date				Aug. 2, 2021
Stock option term				5 years
Stock Option 2 [Member] | July 3, 2021 [Member]
Stock option exercisable				247,516
Stock option exercise price				$ 0.20
Stock option expire date				Jul. 21, 2021
Stock option term				5 years
Stock Option 3 [Member] | July 3, 2021 [Member]
Stock option exercisable				150,000
Stock option exercise price				$ 0.30
Stock option expire date				Sep. 21, 2021
Stock option term				5 years
2003 Option Plan [Member]
Description of option plan			During the third quarter of 2013, the board of directors increased the number of shares reserved for issuance under the 2003 Option Plan from 1,000,000 to 1,250,000 which was increased by the board to 1,750,000 during the third quarter of 2018.
Common stock, shares reserved for future issuance							1,000,000

RELATED PARTY NOTES AND ADVAN_2

RELATED PARTY NOTES AND ADVANCES (Details Narrative) - USD ($)	Dec. 10, 2010	Jun. 01, 2010	Dec. 11, 2009	Oct. 20, 2011	Jun. 20, 2011	Jul. 20, 2010	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jul. 07, 2009
Accrued compensation							$ 4,616,454	$ 4,508,804
BATL Trading, Inc [Member]
Shareholders ownership percentage							100.00%
Director One [Member]
Convertible promissory note		$ 300,000				$ 100,000
Interest rate		8.00%				8.00%
Maturity date		Jun. 1, 2013				Jul. 20, 2013
Officer [Member]
Convertible promissory note											$ 100,000
Interest rate											12.00%
Director [Member]
Convertible promissory note	$ 150,000	$ 50,000	$ 50,000	$ 70,000	$ 150,000	$ 400,000
Interest rate	8.00%	8.00%	5.00%	8.00%	8.00%	8.00%
Principal balance term			The principal balance of the note was due on the earlier of December 11, 2013, or upon completion by the Company of equity financing in excess of $1.0 million in gross proceeds.
Maturity date	Dec. 11, 2009	Jun. 1, 2013		Dec. 10, 2013	Jun. 20, 2014	Jul. 20, 2013
Amortization of debt discount		$ 36,207
Debt discount amortized period		36 months
Proceeds from related party notes and advances							$ 225,000	625,000	$ 570,000	$ 445,000
Customer deposit										$ 37,500
Chief Executive Officer And Other Employees [Member]
Accrued compensation							$ 4,600,000	$ 4,500,000

NOTE PAYABLE (Details Narrative

NOTE PAYABLE (Details Narrative) - Paycheck Protection Program [Member]	1 Months Ended
	Apr. 21, 2020USD ($)
Proceeds from loan payable	$ 73,100
Unforgiven loan payable, interest rate	1.00%
Maturity period of unforgiven loan payable	2 years
Description for the credit facility under plan	The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
COMMITMENTS AND CONTINGENCIES
Rent expense	$ 14,812	$ 13,707	$ 28,904	$ 28,564