Brownie's Marine (BWMG) 10-K 26 Jun 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Jun. 17, 2020	Jun. 28, 2019
Document And Entity Information
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	0001166708
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,524,099
Entity Common Stock, Shares Outstanding		301,010,168
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 70,620	$ 78,784
Accounts receivable - net	111,291	27,204
Accounts receivable - related parties	48,762	78,423
Inventory, net	719,108	723,170
Prepaid expenses and other current assets	48,523	58,520
Total current assets	998,304	966,101
Property, equipment and leasehold improvements, net	103,077	3,718
Right-to-use assets	545,035
Other assets	20,149	26,147
Total assets	1,666,565	995,966
Current liabilities
Accounts payable and accrued liabilities	518,678	325,309
Accounts payable - related parties	263,544	125,243
Customer deposits and unearned revenue	121,208	245,907
Other liabilities	151,749	15,570
Operating lease liabilities	98,060
Loans payable- current	139,702	126,572
Convertible debentures, net	110,000	110,000
Total current liabilities	1,402,941	948,601
Loans payable, net of current	60,070
Long-term operating lease liabilities	446,975
Total Liabilities	1,909,986	948,601
Commitments and contingencies (Note 12)
Stockholders' equity (deficit)
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding	425	425
Common stock; $0.0001 par value; 1,000,000,000 shares authorized; 245,540,501 and 225,540,501 issued and outstanding at December 31, 2019 and 181,086,228 and 161,086,228 shares issued and outstanding at December 31, 2018	22,554	16,109
Common stock payable 138,941 shares and 138,941 shares, rescpectively as of December 31, 2019 and December 31, 2018	14	14
Additional paid-in capital	11,338,104	10,213,595
Accumulated deficit	(11,604,518)	(10,182,778)
Total stockholders' equity (deficit)	(243,421)	47,365
Total liabilities and stockholders' equity (deficit)	$ 1,666,565	$ 995,966

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	425,000	425,000
Preferred stock, share outstanding	425,000	425,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	245,540,501	181,086,228
Common stock, share outstanding	225,540,501	161,086,228
Common stock payable, shares outstanding	138,941	138,941

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net revenues
Net revenues	$ 2,304,936	$ 1,835,429
Net revenues - related parties	662,742	706,778
Total net revenues	2,967,678	2,542,207
Cost of revenues
Cost of revenues	2,093,152	1,809,066
Cost of revenues - related parties	326,494	365,297
Royalties expense - related parties	99,605	52,221
Total cost of revenues	2,519,251	2,226,584
Gross profit	448,427	315,623
Operating expenses
Selling, general and administrative	1,664,932	1,212,945
Research and development costs	67,161	113,920
Total operating expenses	1,732,093	1,326,865
Loss from operations	(1,283,666)	(1,011,242)
Other income (expense)
Gain on cencellation of debt		7,200
Loss on extinguishment of debt	(131,000)
Interest expense	(7,074)	(296,423)
Total other expense	(138,074)	(289,223)
Loss income before provision for income taxes	(1,421,740)	(1,300,465)
Provision for income taxes		2,520
Net loss	$ (1,421,740)	$ (1,302,985)
Basic and diluted loss per common share	$ (0.01)	$ (0.01)
Basic and diluted weighted average common shares outstanding	211,731,826	105,922,735

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 425	$ 9,819	$ 14	$ 9,170,198	$ (8,879,793)	$ 300,663
Balance, shares at Dec. 31, 2017	425,000	98,192,717	138,941
Shares issued for services		$ 953		203,158		204,111
Shares issued for services, shares		9,525,394
Unit offering		$ 261		29,739		30,000
Unit offering, shares		2,608,695
Shares issued for licensing fee		$ 76		29,924		30,000
Shares issued for licensing fee, shares		759,422
Conversion of convertible note and related interest		$ 5,000		770,000		775,000
Conversion of convertible note and related interest, shares		50,000,000
Incenctive Bonus Shares to CEO				10,576		10,576
Net loss					(1,302,985)	(1,302,985)
Balance at Dec. 31, 2018	$ 425	$ 16,109	$ 14	10,213,595	(10,182,778)	47,365
Balance, shares at Dec. 31, 2018	425,000	161,086,228	138,941
Shares issued for services		$ 1,195		153,551		154,746
Shares issued for services, shares		11,954,273
Unit offering		$ 5,250		519,750		525,000
Unit offering, shares		52,500,000
Incenctive Bonus Shares to CEO				188,144		188,144
Stock Option Expense				132,064		132,064
Modification of debt instruments				131,000		131,000
Net loss					(1,421,740)	(1,421,740)
Balance at Dec. 31, 2019	$ 425	$ 22,554	$ 14	$ 11,338,104	$ (11,604,518)	$ (243,421)
Balance, shares at Dec. 31, 2019	425,000	225,540,501	138,941

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net loss	$ (1,421,740)	$ (1,302,985)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	9,282	36,580
Gain on cencellation of debt		(7,200)
Loss on debt extinguishment	131,000
Shares issued for services	342,890	214,687
Stock option expense	132,064
Reserve (recovery) for bad debt	9,439	(7,415)
Reserve for slow moving inventory	32,000	99,957
Amortization of right-of-use assets	90,578
Amortization of debt discount		22,940
Additional shares issued as part of conversion of debt		248,417
Changes in Operating Assets and Liabilities
Accounts receivable	(93,526)	(15,295)
Accounts receivable - related parties	29,661	(22,742)
Inventory	(27,938)	(241)
Prepaid expenses and other current assets	15,995	203,567
Deferred tax asset, net	(239,300)	(306,492)
Accounts payable and accrued liabilities	181,453	163,613
Accounts payable - related parties	138,301	125,243
Customer deposits and unearned revenue	(124,699)	148,658
Other liabilities	136,179	382
Operating lease liabilities	(90,578)
Net cash used in operating activities	(509,639)	(89,314)
Cash flows from investing activities:
Purchase of toolings and fixd assets	(96,725)	(12,800)
Net cash used in investing activities	(96,725)	(12,800)
Cash flows from financing activities:
Proceeds from loans payable	96,725
Repayment of loans payable	(23,525)
Proceeds from unit offering	525,000	30,000
Net cash provided by financing activities	598,200	30,000
Net decrease in cash	(8,164)	(72,114)
Cash, beginning of year	78,784	150,898
Cash, end of year	70,620	78,784
Supplemental disclosures of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities:
Right-of-use assets obtained in exchange for operating lease liabilities	635,613
Convertible debentures converted to equity		526,583
Common stock issued for licensing fee		$ 30,000

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of business Basis of Presentation Definition of fiscal year Principles of Consolidation Use of estimates Cash and equivalents Going Concern On March 11, 2020, the World Health Organization declared the COVID-19 outbreak to be a global pandemic. In response to this declaration and the rapid spread of COVID-19 within the United States, federal, state and local governments throughout the country have imposed varying degrees of restrictions on social and commercial activity to promote social distancing in an effort to slow the spread of the illness. These measures have begun to have a significant adverse impact upon many sectors of the economy, including retail commerce. In response to these measures, the “stay at home” order issued in April 2020 by the Governor of the State of Florida where our business is located, and for the protection of our employees and customers, we temporarily reduced non-essential staffing at our corporate office and altered work schedules at our manufacturing and warehouse facilities. In addition, some of our senior management and our office personnel began working remotely and maintaining full capabilities to serve our customers. Earlier, in mid-March 2020 we had taken steps to increase production to build up our finished goods inventory as well as purchasing additional raw material inventory items thereby allowing us to maintain production if supply chain interruptions were to happen. During the beginning of the second quarter of fiscal 2020 we experienced an impact on our sales to our brick and mortar customers as many of the retail dealer stores temporarily closed. In response, we ramped up our direct to consumer engagement. On May 4, 2020 the Florida “stay at home” order was lifted and the phased reopening of the State of Florida began. We have resumed all of our historic operations, and all personnel have returned to full time work at our corporate office and manufacturing and warehouse facilities. In addition, our historic attendance at boat shows and similar marketing events has been an important part of our marketing and sales strategy. As we do not expect that those type of events will be held in 2020 as a result of the COVID-19 pandemic, we have migrated our marketing focus to online marketing in an effort to maintain product visibility. While our revenues began returning to comparable 2019 period levels beginning in mid-May 2020, we anticipate the impact of COVID-19 on the quarter ended June 30, 2020 will be material, although we are not able to quantify an impact at this time. While we are not able to estimate the ultimate impact of the COVID-19 pandemic on our financial condition and future results of operations, depending on the prolonged impact of the COVID-19 outbreak, this situation will have a significant adverse effect on our reported results of operations for the six months ended June 30, 2020 and possibly beyond. The extent to which the coronavirus impacts our results and financial condition, however, will depend on future developments, which are highly uncertain and cannot be predicted, including new information that may emerge and the actions to contain and treat its impacts, among others. The Company believes that existing operational cash flow may not be sufficient to fund presently anticipated operations, this raises substantial doubt about our ability to continue as a going concern. Therefore, the Company will seek to continue to raise additional funds as needed and is currently exploring alternative sources of financing including commercial banks and other lending institutions. The Company has issued a number of common shares and has historically issued convertible notes to finance working capital needs and may continue to seek to raise additional capital through sale of restricted common stock or other securities or obtaining short term loans. The Company has no firm commitment for any additional capital and there are no assurances it will be successful in obtaining additional funds. If BWMG fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties. Accounts receivable Inventory Property and equipment and leasehold improvements The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability. Revenue Recognition On January 1, 2018, we adopted the new accounting standard ASC 606, “ Revenue from Contracts with Customers We recognize the sale of products under single performance obligations upon shipment of the units as that is when ownership is transferred and our performance is completed. Revenues from repair and maintenance activities is recognized when the repairs are completed and the units have been shipped. Product development costs Advertising and marketing costs Research and development costs Research and Development Customer deposits and unearned revenue and returns policy Warranty policy Guarantor’s Guarantees Income taxes The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Stock-based compensation During the years ended December 31, 2019 and 2018, the Company recognized share based compensation with a fair value of $342,890 and $214,687, respectively. Beneficial conversion features on convertible debentures Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At December 31, 2019, and 2018, the carrying amount of cash, accounts receivable, accounts receivable – related parties, accounts payable and accrued liabilities, accounts payable-related parties, customer deposits and unearned revenue, other liabilities, loans payable and convertible debentures, approximate fair value because of the short maturity of these instruments. Earnings per common share New accounting pronouncements In June 2018, FASB issued ASU 2018-7, “ Compensation – Stock Compensation In February 2016, the FASB issued ASU 2016-02, Leases,

Inventory

Inventory	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory	2. INVENTORY Inventory consists of the following as of: December 31, 2019 2018 Raw materials $ 314,529 $ 225,954 Finished goods 404,579 497,216 Total Inventory, net $ 719,108 $ 723,170 As of December 31, 2019 and 2018, the Company recorded reserves for obsolete or slow moving inventory of approximately $175,957 and $143,957 respectively.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	3. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: December 31, 2019 2018 Prepaid inventory $ 48,523 $ 39,260 Prepaid insurance - 4,615 Prepaid expenses and other current assets - 14,645 $ 48,523 $ 58,520

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following as of: December 31, 2019 2018 Tooling and equipment $ 235,356 $ 138,632 Computer equipment and software 27,469 27,469 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 350,764 254,040 Less: accumulated depreciation and amortization (247,687 ) (250,322 ) $ 103,077 $ 3,718 Depreciation and amortization expense totaled $9,282 and $36,580 for the years ended December 31, 2019 and 2018, respectively.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	5. OTHER ASSETS Other assets at December 31, 2019 of $20,149 consisted of refundable deposits of $6,649 and an unamortized license fee of $13,500. Other assets at December 31, 2018 of $26,147 consisted of refundable deposits of $6,649 and an unamortized license fee of $19,498.

Customer Credit Concentrations

Customer Credit Concentrations	12 Months Ended
	Dec. 31, 2019
Risks and Uncertainties [Abstract]
Customer Credit Concentrations	6. CUSTOMER CREDIT CONCENTRATIONS The Company sells to three entities owned by the brother of Robert M. Carmichael and three companies owned by Robert M. Carmichael as further discussed in note 7 - Related Parties Transactions. Combined sales to these six entities for the years ended December 31, 2019 and 2018, represented 22.33% and 27.80%, respectively, of total net revenues. In excess of 90% of our total net revenues are made up of product sales to customers within the state of Florida.

Related Parties Transactions

Related Parties Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Parties Transactions	7. RELATED PARTIES TRANSACTIONS The Company sells products to Brownie’s Southport Divers, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys, companies owned by the brother of Robert M. Carmichael. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. Combined net revenues from these entities for years ended December 31, 2019 and 2018, totaled $653,315 and $696,362, respectively. Accounts receivable from Brownie’s SouthPort Diver’s, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys at December 31, 2019, was $28,555, $10,914, and $4,973, respectively. Accounts receivable from Brownie’s SouthPort Diver’s, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys at December 31, 2018, was $49,443, $7,731, and $8,646, respectively. The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Robert M. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Terms of sale to BGL approximate cost or include a nominal margin. These terms are consistent with those extended to the Company’s strategic partners. Strategic partner terms on a per order basis include promotion of BWMG’s technologies and “Brownie’s” brand, offered only on products or services not offered for resale, and must provide for reciprocal terms or arrangements to BWMG on strategic partners’ product or services. BGL is fulfilling the strategic partner terms by providing exposure for BWMG’s technologies and “Brownie’s” brand in the yachting and exploration community world-wide through its operations. Combined net revenues from these three entities for years ended December 31, 2019, and 2018, were $9,427 and $10,416, respectively. In addition, from time to time Mr. Carmichael purchases products from us for his personal use. He either pays the amount at the time of purchase or we provide him a courtesy account which he settles from time to time. Accounts receivable from BGL, 940 A and Mr. Carmichael totaled $19,314, which is net of credit memo of $14,944 for 940 A, and $12,603 at December 31, 2019, and December 31, 2018, respectively. The Company had accounts payable to related parties of $263,544 and $125,243 at December 31, 2019 and 2018, respectively. The balance payable at December 31, 2019 was due to BGL. The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the years ended December 31, 2019 and 2018, totaled $50,643 and $52,221, respectively. In December 2018, Robert M. Carmichael was issued 999,934 common shares in payment of accrued director fees through December 31, 2018. The shares were valued at $0.0195 per share, totaling $19,499, the fair value on the date of grant. On August 1, 2017, Mr. Mikkel Pitzner was appointed to serve on the Company’s Board of Directors, filling a vacancy on the Board. In December 2018, Mr. Pitzner was issued 708,287 common shares in payment of accrued director fees through December 31, 2018. The shares were valued at $0.0195 per share, totaling $13,812, the fair value on the date of grant. The Company agreed to pay Mr. Pitzner an annual fee of $6,000 and issued Mr. Pitzner 5,000,000 shares of restricted common stock under a consulting agreement expiring in January 2019. During the years ended December 31, 2019 and 2018, the Company issued 3,333,333 and 1,666,667 shares of restricted common stock with a total fair value of $62,500. During the year ended December 31, 2019, and 2018, the Company recognized $31,250 and $31,250 of stock compensation pursuant to this agreement, respectively. Commencing in February 2019, the Company began paying Mr. Pitzner, then a member of the Company’s Board of Directors, $9,300 per month, inclusive of a $1,300 auto allowance, for consulting services. These payments are not covered by a written agreement. In August, 2019 the agreement with Mr. Pitzner was terminated. On August 1, 2017, the Company entered into a six month employment agreement with Blake Carmichael, the son of Robert M. Carmichael, to serve as the Company’s products development manager, electrical engineer and marketing team member. Under the terms of the employment agreement, in addition to a monthly salary of $3,600, the Company issued Mr. Carmichael 2,000,000 shares of common stock valued at $25,000. Mr. Carmichael was also entitled to performance bonuses at the discretion of the Board of Directors. On January 31, 2018, Mr. Carmichael’s written employment agreement expired. He continues with the Company as a full-time employee and serves as chief executive officer of BLU3. In April 2018, his salary was adjusted to $75,000 per year. There is no written employment agreement between the Company and Mr. Carmichael. In January 2018, the Company issued 2,000,000 shares of common stock to Dana Allan for his services for serving on our Board of Directors. The grant date fair value of the shares issued was $50,200. Mr. Allan also received 552,742 shares for his services on our Board of Directors with a grant date fair value of $10,778. Mr. Allen resigned as a director effective March 31, 2019. In December 2018, the Company issued 20,000,000 shares of common stock to Robert M. Carmichael as an incentive bonus. As the vesting of the shares was subject to continued employment by Mr. Carmichael through January 2, 2020, for the years ended December 31, 2019 and 2018, the Company treated the shares as issued but not as yet outstanding. Expense for the issuance is being recognized over the full vesting period, and accordingly, the Company recognized stock compensation expense of $188,314 and $10,576 during the years ended December 31, 2019 and 2018. See note 15. Effective March 3, 2009, the Company entered into a Patent Purchase Agreement with Robert M. Carmichael. The Company purchased several patents it had previously been paying royalties on and several related unissued patents. In exchange for the purchase, the Company issued Mr. Carmichael 234 stock options at a $1,350 exercise price expiring ten years from the effective date of grant. The options expired on March 2, 2019 without being exercised. On March 7, 2019 the Company entered into a Subscription Agreement with Mr. Charles F. Hyatt, an accredited investor, pursuant to which the Company sold a unit of the securities consisting of 50,000,000 shares of common stock and 50,000,000 18 month common stock purchase warrants exercisable at $0.01 per share (the “Hyatt Warrants”) in consideration of $500,000 in a private transaction. The Company used the proceeds from the sale for product research and development and working capital purposes. The Company did not pay any fees or commissions in connection with the sale of the unit. Subsequently, on March 29, 2019 Mr. Hyatt was appointed to the Company’s Board of Directors to fill a vacancy. Effective July 29, 2019 the Company issued options to purchase up to an aggregate of 22,838,094 shares of common stock to Mr. Pitzner and Mr. Blake Carmichael. The options were issued pursuant to a stock option grant agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $95,862 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.10%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. In August, 2019 8,304,761 options belonging to Mr. Pitzner were cancelled. Stock option expense recognized during the year ended December 31, 2019 was $55,641. Effective July 29, 2019 the Company has agreed to pay the members of the Company’s Board of Directors, including Mr. Robert M. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2019, the Company has accrued $46,500 in Board of Directors’ fees. Effective July 29, 2019 the Company issued Robert M. Carmichael options to purchase up to 20,761,904 shares of common stock. The options were issued pursuant to a Grant Agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $87,147 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.10%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. Stock option expense of $76,423 was recognized during the year ended December 31, 2019.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consists of the following as of: December 31, 2019 December 31, 2018 Accounts payable trade and other $ 414,422 $ 249,833 Accrued payroll and fringe benefits 65,915 48,065 Accrued warranty expense 13,695 8,834 Accrued payroll taxes and withholding 7,984 8,415 Accrued interest 16,662 10,162 $ 518,678 $ 325,309 Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case-by-case basis.

Other Liabilities

Other Liabilities	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities	9. OTHER LIABILITIES Other liabilities consist of the following as of: December 31, 2019 December 31, 2018 Asset purchase agreement payable $ 12,857 $ 12,857 Accrued royalties expense 16,216 2,027 Accrued expenses - 686 Accrued vendor settlement 23,176 - Accrued Board of Directors fees 49,500 -- Accrued legal settlement 50,000 -- $ 151,749 $ 15,570

Convertible Debentures, Convert

Convertible Debentures, Convertible Notes and Loans Payable	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Convertible Debentures, Convertible Notes and Loans Payable	10. CONVERTIBLE DEBENTURES, CONVERTIBLE NOTES AND LOANS PAYABLE Convertible Debentures Convertible debentures consist of the following at December 31, 2019: Origination Maturity Interest Origination Original Period End Period End Period End Accrued Reg. 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 4,194 (2 ) 12/01/17 12/01/20 6 % 50,000 (12,500 ) 50,000 — 50,000 6,250 (4 ) 12/05/17 12/04/20 6 % 50,000 (12,500 ) 50,000 — 50,000 6,218 (5 ) $ 110,000 $ — $ 110,000 $ 16,662 Convertible debentures consist of the following at December 31, 2018: Origination Maturity Interest Origination Original Period End Period End Period End Accrued Reg. 05/3/2011 05/5/2012 10 % 300,000 (206,832 ) — — — — (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 3,694 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — - — (3 ) 12/01/17 12/01/19 6 % 50,000 (12,500 ) 50,000 — 50,000 3,250 (4 ) 12/05/17 12/04/19 6 % 50,000 (12,500 ) 50,000 — 50,000 3,218 (8 ) $ 110,000 $ — $ 110,000 $ 10,162 (1) On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The convertible debenture carried an interest rate of 10% interest per annum. The lender could at any time convert any portion of the convertible debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous 10 days weighted average closing prices on the date prior to the notice of conversion. The Company could prepay the convertible debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model. On November 15, 2018, the Company entered into a Note Conversion Agreement pursuant to which the Noteholder converted $526,583 of principal and accrued interest due under the convertible debenture into 50,000,000 shares of the Company’s common stock in full satisfaction of this obligation. The Company recorded a loss on this conversion of this debt of $248,417 which was charged to interest expense. (2) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. (3) The Company entered into three new convertible debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new convertible debenture agreement and principal amounts were significantly different from the original convertible debenture, including analysis of value of the BCF at the assignment/purchase date, the transactions were treated as extinguishment of the old convertible debentures and recorded as new for accounting purposes. The conversion price under the convertible debentures was $0.37125 and the lender could convert at any time until the convertible debenture plus accrued interest was paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding common stock of the Company at any one time. On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement with the lender. Under the terms of the agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $4,457 in related accrued interest. (4) On December 1, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 1, 2020. (5) On December 5, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 31, 2020. Loans Payable The Company entered into a non-interest-bearing loan agreement of $200,000 with Mr. Tom Gonzales on July 1, 2013.The loan is payable upon demand. During the years ended December 31, 2019 and 2018, the Company repaid $16,572 and $0.00 respectively. The loan balance was $100,000 and $116,572 as of December 31, 2019 and 2018 respectively. The Company entered into a non-interest-bearing loan of $10,000 with Hoboken Street Association on October 15, 2016. The loan balance was $10,000 as of December 31, 2019 and 2018 respectively. On September 30, 2019 BLU3 financed the purchase of certain plastic molding equipment through Marlin Capital Solutions (“Marlin Capital”). The loan amount at inception was $96,725. It entered into an Equipment Finance Agreement with Marlin Capital pursuant to which it agreed to make 36 equal monthly installments of $3,143.80. The Equipment Finance Agreement contains customary events of default. The loan balance was $89,772 as of December 31, 2019.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	11. INCOME TAXES The components of the provision for income tax expense are as follows for the years ended: December 31, 2019 2018 Current taxes Federal $ — $ — State — — Current taxes — — Change in deferred taxes 239,300 306,492 Change in valuation allowance (239,300 ) (303,972 ) Provision for income tax expense $ — $ 2,520 The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2019 and 2018: December 31, 2019 2018 Deferred tax assets: Equity based compensation $ 154,400 $ 154,400 Allowance for doubtful accounts 4,500 2,300 Net operating loss carryforward 1,390,700 1,161,700 Reserves for slow moving inventory 33,400 25,300 Total deferred tax assets 1,583,000 1,343,700 Valuation allowance (1,583,000 ) (1,343,700 ) Deferred tax assets net of valuation allowance — — Less deferred tax assets – non-current, net of valuation allowance — — Deferred tax assets – current, net of valuation allowance $ — $ — The effective tax rate used for calculation of the deferred taxes as of December 31, 2019 was 25.35%. The Company has established a valuation allowance against deferred tax assets of $1,583,000, due to the uncertainty regarding realization, comprised primarily of a 100% reserve against the net operating carryforward, 100% reserve against the allowance for doubtful accounts, 100% reserve against the reserves for slow moving inventory, and 100% reserve against the deferred tax assets attributable to the equity based compensation. The change in valuation allowance was an increase of $239,300. The Company has approximately $4,758,000 of net loss carryforward that expire through 2037 and $729,000 that carryforward indefinitely, but is limited to 80% of taxable income in any one year. The effective tax rate used for calculation of the deferred taxes as of December 31, 2018 was 25.35%. The Company has established a valuation allowance against deferred tax assets of $1,343,700 or 99.8%, due to the uncertainty regarding realization, comprised primarily of a 100% reserve against the net operating carryforward, 100% reserve against the allowance for doubtful accounts, 100% reserve against the reserves for slow moving inventory and 100% reserve against the deferred tax assets attributable to the equity based compensation. The change in valuation allowance was an increase of $306,500. The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows: December 31, 2019 2018 Statutory tax rate (21.00 )% (21.00 )% State tax, net of Federal benefits (4.35 )% (4.35 )% Permanent differences 8.51 % 1.59 % Change in valuation allowance 16.84 % 23.57 % Effective tax rate — % 0.19 %

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. COMMITMENTS AND CONTINGENCIES From time to time the Company is subject to legal proceedings, claims and litigation arising in the ordinary course of business, including matters relating to product liability claims. Such product liability claims sometimes involving wrongful death or injury have historically been covered by product liability insurance, which provided coverage for each claim up to $1,000,000. During the third quarter of 2014, the Company did not renew its product liability insurance since the renewal policy amount was cost prohibitive. As of August 15, 2017, the Company has obtained Product Liability Insurance, although prior claims are not covered under the new policy. The initial term of the policy was through August 14, 2018 and was renewed through August 14, 2020. The Company, Trebor and other third parties, are each named as a co-defendants under actions initially filed in March 2015 in the Circuit Court of Broward County under Case No. CACE-15-03238 and CACE -16-0000242 by the Estate of Ernesto Rodriguez, claiming wrongful death and products liability resulting in the decedent’s drowning death while using a Brownie’s Third Lung product. Plaintiff claimed damages exceeding $1,000,000. The Company has recorded $50,000 of accrued legal settlement as of December 31, 2019. This amount is included in other liabilities (See Note 9). This claim was settled in May 2020. See note 15. In April 2019, the Company reached a settlement agreement with a customer regarding returned merchandise agreeing to refund $65,000. The Company determined the returned merchandise had little or no value and the adjustment was charged to cost of revenues at December 31, 2018. In addition, the Company recognized $1,500 in related legal fees in this matter as of December 31, 2018. As of December 31, 2019, the balance owed is $23,176. On August 14, 2014, the Company entered into a new lease commitment. Terms of the new lease include a 37-month term commencing on September 1, 2014; payment of $5,367 security deposit; base rent of approximately $4,000 per month over the term of the lease plus sales tax; and payment of 10.76% of annual operating expenses (i.e. common areas maintenance), which is approximately $2,000 per month subject to periodic adjustment. On December 1, 2016, we entered into an amendment to the initial lease agreement, commencing on October 1, 2017, extending the term for an additional eighty-four months, expiring September 30, 2024. The base rent was increased to $4,626 per month with a 3% annual escalation throughout the amended term. On November 11, 2018, the Company entered a new lease agreement for approximately 8,025 square feet adjoining its existing facility in Pompano Beach, Florida. Terms of the new lease include a 69-month term commencing on January 1, 2019, or the date the Company takes possession of the premises, if earlier; a $6,527 security deposit; initial base rent of approximately $4,848 per month escalating at 3% per year during the term of the lease plus Florida state sales tax and payment of 10.11% of the buildings annual operating expenses (i.e. common area maintenance) which is approximately $1,679 per month subject to adjustment as provided in the lease. The Company believes that the facilities are suitable for their intended purpose, are being efficiently utilized and provide adequate capacity to meet demand for the foreseeable future. Supplemental balance sheet information related to leases was as follows: Operating Leases Classification December 31, 2019 Right-of-use assets Operating right of use assets $ 545,035 Current lease liabilities Current operating lease liabilities $ 98,060 Non-current lease liabilities Long-term operating lease liabilities 446,975 Total lease liabilities $ 545,035 Lease term and discount rate were as follows: December 31, 2019 Weighted average remaining lease term (years) 4.68 Weighted average discount rate 5.91 % The components of lease costs were as follows: December 31, 2019 Operating lease cost $ 131,340 Variable lease cost 4,160 Total lease costs $ 135,500 Supplemental disclosures of cash flow information related to leases were as follows: December 31, 2019 Cash paid for operating lease liabilities $ 151,567 Operating right of use assets obtained in exchange for operating lease liabilities $ 635,613 Maturities of lease liabilities were as follows as of December 31, 2019: Trebor Industries Office Lease BMG Office Lease Copier Total lease payments 2020 59,339 59,927 8,388 127,654 2021 61,119 61,725 8,388 131,232 2022 62,953 63,576 8,388 134,917 2023 64,842 65,484 2,796 133,122 2024 and thereafter 49,717 50,586 — 100,303 Total 297,970 301,298 27,960 627,228 Less: Imputed interest (39,432 ) (39,995 ) (2,766 ) (82,193 ) Present value of lease liabilities $ 258,538 $ 261,303 $ 25,194 $ 545,035 On August 7, 2017 the Company entered into an Exclusive Distribution Agreement with Lenhardt & Wagner GmbH (“L&W”), a German-based company engaged in the development, manufacturing and sales of high pressure air and industrial gas compressor packages. Under the terms of the Exclusive Distribution Agreement, the Company was appointed the exclusive distributor of L&W’s complete product line in North America and South America, including the Caribbean (the “Territory”). Pursuant to an intercompany assignment, BHP is party to the agreement. Under the terms of the agreement, the Company was granted a non-exclusive, non-transferrable and irrevocable right to use certain of L&W’s trademarks in connection with the marketing, use, sale and service of the products in the Territory. The agreement is for an initial term of five years, and will automatically renew for one additional five year term unless terminated by either party upon one year written notice prior to the expiration of the then current term. Either party may terminate the agreement without cause upon one year prior written notice to the other party. In addition, L&W may terminate the agreement for cause upon 120 days prior notice to us, subject to certain cure periods. In May 2018 the Company entered into an agreement with an employee to pay him $28 an hour in cash and $10 per hour in common stock not to exceed 40 hours a week. The stock price is determined at the end of each month using the 10-day weighted average of the stock price. During the year ended December 31, 2018, the Company issued 449,550 shares of common stock valued at $8,950 with an average fair value of $0.02 per share for services. During the year ended December 31, 2019, the Company issued 1,332,885 shares of common stock valued at $19,391 an average fair value of $0.0145 per share for services. On March 29, 2019 the Company reviewed the agreement with the employee and agreed to increase the hourly rate to $30 per hour in cash and continue to pay $10 per hour in common stock not to exceed 40 hours a week. It was also agreed by employee that the stock price will be the closing price of the stock at end of each month. As of December 31, 2019, the Company has not issued common stock for the month of December 2019 and has a recorded liability of $1,200. In April 2018 the Company entered into a Patent License Agreement (the “STS Agreement”) with Setaysha Technical Solutions, LLC (“STS”) pursuant to which the Company licensed certain intellectual property, including patent rights, non-patent rights and knowhow from STS. Under the STS Agreement, the Company paid an initial license fee in April 2018 through the issuance of 759,422 shares of common stock with a fair value of $30,000 which is being amortized on a straight line basis over its five year term. The STS Agreement further provides for royalties to be paid based on annual net revenues achieved. Effective December 31, 2019, the Company entered into Addendum No. 1 to the Patent License Agreement (“Addendum No. 1”) to amend the payment due upon the first commercial sale of NEMO. In accordance with Addendum No. 1, $8,250 was paid in cash and $8,250 was accrued as of December 31, 2019.The Company issued 828,221 shares of common stock in satisfaction of $13,500 for the first commercial sale of NEMO with a fair value of $19,635. The Company accrued $13,828 as of December 31, 2019 as royalty payments for the fourth quarter commercial sales of NEMO.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
Shareholders' Equity	13. SHAREHOLDERS’ EQUITY Common Stock The Company had 244,712,280 and 225,540,501 common shares outstanding at December31, 2019 and December 31, 2018, respectively. On August 1, 2017, Mr. Pitzner was appointed to serve on the Company’s Board of Directors, filling a vacancy on the board. The Company has agreed to pay Mr. Pitzner an annual fee of $6,000 and issue Mr. Pitzner 5,000,000 shares of restricted common stock under a consulting agreement expiring in January 2019. During the years ended December 31, 2019 and 2018, the Company issued 3,333,333 and 1,666,667 shares of restricted common stock, respectively with a total fair value of $62,500. In December 2018, Mr. Pitzner was issued 708,287 common shares in payment of accrued director fees through December 31, 2018. The shares were valued at $0.0195 per share, totaling $13,812, the fair value on the date of grant. During the years ended December 31, 2019 and 2018, the Company recorded $31,250 and $31,250 of stock compensation pursuant to this agreement respectively. In August 2019 the agreement was cancelled. In January 2018, the Company issued 2,000,000 shares of common stock to Mr. Allan for his services for serving on its Board of Directors. The grant date fair value of the shares issued was $50,200. Mr. Allan also received 552,742 shares for his services on the Company’s Board of Directors with a grant date fair value of $10,778. Mr. Allen resigned as a director effective March 31, 2019. On January 6, 2018, the Company issued 217,391 units consisting of 869,565 shares of common stock and 217,391 common stock purchase warrants exercisable at $0.0115 per share for a fair value of $10,000. The warrants are exercisable at any time for a period of two years from date of issuance. On February 2, 2018, the Company issued 434,783 units consisting of 1,739,130 shares of common stock and 434,783 common stock purchase warrants exercisable at $0.0115 per share for a fair value of $20,000. The warrants are exercisable at any time for a period of two years from date of issuance. On April 4, 2018, the Company issued 142,857 shares of common stock to an employee of the Company with a value of $0.014 per share totaling $2,000 which was charged to stock based compensation. On April 6, 2018, the Company entered into the STS Agreement issuing 759,422 shares of common stock with a fair value of $0.0395 per share totaling $30,000. In May 2018, the Company issued 200,000 shares of common stock to two consultants with a value of $0.0425 per share totaling $8,500 which was charged to consulting fees expense. In July 2018, the Company issued an aggregate of 722,160 shares of stock to 16 employees under a one-time employee stock incentive grant. The shares were fair valued at $0.0209 per share based on market value at the time of the grant, with a total value recognized of $16,000. On November 15, 2018, the Company entered into a Note Conversion Agreement pursuant to which the Noteholder converted $526,583 of principal and accrued interest due into 50,000,000 shares of the Company’s common stock in full satisfaction of this obligation. The Company recorded a loss on this conversion of this debt of $248,417 which was charged to interest expense. In December 2018, the Company issued 2,083,197 common shares to a consultant with a fair value of $0.0195 per share totaling $40,622 which was charged to stock based compensation. In December 2018, the Company issued 20,000,000 shares of common stock to Robert M. Carmichael as an incentive bonus with a fair value of $200,000. As the shares are subject to continued employment by Mr. Carmichael through January 2, 2020, the Company has treated the shares as issued but not as yet outstanding. Expense for the issuance is being recognized over the full vesting period, and accordingly, the Company recognized stock compensation expense of $188,144 and $10,576 for the years ended December 31, 2019 and 2018 respectively. See note 15. In December 2018, Robert M. Carmichael was issued 999,934 common shares in payment of accrued director fees through December 31, 2018. The shares were valued at $0.0195 per share, totaling $19,499, the fair value on the date of grant. In January 2019, the Company entered into an investment banking and corporate advisory agreement. The term of the agreement was for one year and provided for compensation of 2,700,000 common shares with a fair value of $29,700 plus related expenses. The shares were issued in February2019 and March 2019. For the year ended December 31, 2019 the Company recorded $29,700 in stock based compensation expense. In January 2019, the Company issued 1,000,000 common shares with a fair value of $12,500 to a consultant for general administrative advisory services for the period from December 1, 2018 through April 30, 2019, of which $10,000 and $2,500 was expensed during year ended December 31, 2019 and 2018 respectively. In March 2019 the Company issued Mr. Hyatt a unit of the securities of the Company, with the unit consisting of 50,000,000 shares of common stock and 50,000,000 18 month common stock purchase warrants exercisable at $0.01 per share in consideration of $500,000. The Company used the proceeds from the sale for product research and development and working capital purposes. The Company did not pay any fees or commissions in connection with the sale of the unit. In May 2018 the Company entered into an agreement with an employee to pay him $28 an hour in cash and $10 per hour in common stock not to exceed 40 hours a week. The stock price is determined at the end of each month using the 10-day weighted average of the stock price. During the year ended December 31,2018, the Company issued 449,550 shares of common stock valued at $8,950 with an average fair value of $.02 per share for accrued services. During the year ended December 31, 2019, the Company issued 1,332,885 shares of common stock valued at $19,391 an average of ($0.0145) per share for services. On March 29, 2019, the Company reviewed the agreement with the employee and agreed to increase the hourly rate to $30 per hour in cash and continue to pay $10 per hour in shares of common stock not to exceed 40 hours a week. It was also agreed by the employee that the stock price will be the closing price of the stock at end of each month. As of December 31, 2019, the Company has not issued common stock for the month of December 2019 and has a recorded liability of $1,200. In May 2019, the Company engaged a consultant to provide certain specified services under the terms of a letter agreement. As compensation, the Company issued 1,000,000 common shares with a fair value of $16,000 to a consultant which was expensed during the year ended December 31, 2019, and agreed to pay the consultant $1,500 per month. If the Company acquired or merged with a certain specified entity, the consultant was entitled to a $10,000 fee payable in common stock. If the Company acquired merged with another certain specified entity, the consultant was entitled to a $25,000 fee payable in common stock. Neither transaction occurred and the agreement expired on December 31, 2019. On July 17, 2019 the Company sold 2,500,000 shares of common stock for proceeds of $25,000 ($0.01 per share). In August 2019, the Company issued 318,747 common shares with a fair value of $5,000 to a consultant for general administrative advisory services, which was expensed during the year ended December 31, 2019. In September 2019 the Company issued 1,250,000 shares of common stock valued at $20,375 ($0.016 per share) fair market value, pursuant to an investor relations agreement, and agreed to pay $2,500 and an additional $2,500 after 45 days for a variety of services, including investor and public relations assessment, marketing surveys, investor support, and strategic business planning. The agreement is for six months and may renew for an additional six months on the same terms unless either party notifies the other of non-renewal prior to the renewal date. In October 2019, the Company issued 191,087 shares of common stock valued at $4,395, an average of $.023 per share for consulting services for BLU3 operating manual. Under the STS Agreement, the Company paid an initial license fee in April 2018 through the issuance of 759,422 shares of common stock with a fair value of $30,000 which is being amortized on a straight-line basis over its five year term. The STS Agreement further provides for royalties to be paid based on annual net revenues achieved. In December 2019, the Company entered into Addendum No. 1 to amend the payments due upon the first commercial sale of NEMO. In accordance with Addendum No. 1, $8,250 was paid in cash and $8,250 was accrued as of December 31, 2019. The Company issued 828,221 shares of common stock with a fair value of $18,635 in satisfaction of $13,500 for the first commercial sale. The Company accrued $13,828 in December 2019 as royalty payments for the fourth quarter commercial sales of NEMO. Preferred Stock During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of blank check preferred stock. The blank check preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business Corporation Act. In April 2011 the Board of Directors designated 425,000 shares of the blank check preferred stock as Series A Convertible Preferred Stock. Each share of Series A Convertible Preferred Stock is convertible into a share of the Company’s common stock at any time at the option of the holder at a conversion price of $18.23 per share. Holders of shares of Series A Convertible Preferred Stock are entitled to 250 votes for each share held. The Company’s common stock and Series A Convertible Preferred Stock vote together as on any matters submitted to our shareholders for a vote. As and December 31, 2019 and 2018, the 425,000 shares of Series A Convertible Preferred Stock are owned by Robert M. Carmichael. Equity Incentive Plan On August 22, 2007, the Company adopted an Equity Incentive Plan (the “Plan”). The Plan expired on August 22, 2017. All 297 options issued under the Plan had expired as of December 31, 2019. Equity Compensation Plan Information as of December 31, 2018: Number of securities to be issued upon exercise of outstanding options, warrants and rights (a) Weighted – average exercise price of outstanding options, warrants and rights (b) Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column (a) (c) Equity Compensation Plans Approved by Security Holders 234 $ 1,350 — Equity Compensation Plans Not Approved by Security Holders — — — Total 234 $ 1,350 — Equity Compensation Plan Information as of December 31, 2019: Number of securities to be issued upon exercise of outstanding options, warrants and rights (a) Weighted – average exercise price of outstanding options, warrants and rights (b) Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column (a) (c) Equity Compensation Plans Approved by Security Holders — $ — — Equity Compensation Plans Not Approved by Security Holders 35,295,237 $ .018 — Total 35,295,237 $ .018 — Options Effective July 29, 2019 the Company issued options to purchase up to an aggregate of 22,838,094 shares of common stock to Mr. Pitzner and Blake Carmichael. The options were issued pursuant to a stock option grant agreements and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $95,862 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.10%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. In August 2019 8,304,761 options belonging to Mr. Pitzner were cancelled. Stock option expense recognized during for the year ended December 31, 2019 was $55,641. Effective July 29, 2019 the Company issued Robert M. Carmichael options to purchase up to 20,761,904 shares of common stock. The options were issued pursuant to a Grant Agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $87,147 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.01%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. Stock option expense recognized for the year ended December 31, 2019 was $76,423. A summary of the Company’s stock option as of December 31, 2019, and changes during the year 2019 then ended is presented below: Number of Options Weighted Average Exercise Price Options outstanding at December 31, 2018 — $ — Options granted 43,599,998 0.018 Options exercised — — Options cancelled (8,304,761 ) 0.018 Options expired — — Options outstanding at December 31, 2019 35,295,237 $ 0.018 Options exercisable at December 31, 2019 24,914,285 $ 0.018 At December 31, 2019 the intrinsic value of the options outstanding is $158,829 and options exercisable is $112,114. Changes in the Company’s non-vested options for the year ended December 31, 2019 summarized as follows: December 31, 2019 Number of Options Weighted Average Exercise Price Nonvested options at December 31, 2018 — $ — Granted 43,599,998 0.018 Vested (24,914,285 ) 0.018 Cancelled (8,304,761 ) 0.018 Nonvested options at December 31, 2019 10,380,952 $ 0.018 Options Outstanding Options Exercisable Range of Exercise Price Number Outstanding Remaining Average Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.018 35,295,237 4.58 $ 0.018 24,914,285 $ 0.018 Totals 35,295,237 4.58 $ 0.018 24,914,285 $ 0.018 Warrants In March 2019, the Company issued the Hyatt Warrant as part of the unit issued and sold to Mr. Hyatt, with the unit consisting of 50,000,000 shares of common stock and 50,000,000 18 month common stock purchase warrants exercisable at $0.01 per share in consideration of $500,000. A summary of the Company’s warrants as of December 31, 2019, and changes during the year ended December 31, 2019 are presented below: Number of Warrants Weighted Average Exercise Price Warrants outstanding at December 31, 2018 6,783,551 $ 0.0115 Warrants granted 50,000,000 0.01 Warrants exercised — — Warrants cancelled — — Warrants expired (4,174,826 ) — Warrants outstanding at December 31, 2019 52,608,725 $ 0.01 Warrants exercisable at December 31, 2019 52,608,725 $ 0.01 Warrants Outstanding at December 31, 2019 Warrants Exercisable at December 31, 2019 Range of Exercise Price Number Outstanding Remaining Average Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.01 -$0.0115 52,608,725 0.66 $ 0.01 52,608,725 $ 0.01 Totals 52,608,725 0.66 $ 0.01 52,608,725 $ 0.01 On January 6, 2018, the Company issued 217,391 units consisting of 869,565 shares of common stock and 217,391 common stock purchase warrants exercisable at $0.0115 per share for a fair value of $10,000. The warrants are exercisable at any time for a period of two years from date of issuance. On February 2, 2018, the Company issued 434,783 units consisting of 1,739,130 shares of common stock and 434,783 common stock purchase warrants exercisable at $0.0115 per share for a fair value of $20,000. The warrants are exercisable at any time for a period of two years from date of issuance. A summary of the Company’s warrants as of December 31, 2018, and changes during the year ended December 31, 2018 are presented below: Number of Warrants Weighted Average Exercise Price Warrants outstanding at December 31, 2017 4,174,826 $ 0.0115 Warrants granted 2,608,725 0.0115 Warrants exercised — — Warrants cancelled — — Warrants expired — — Warrants outstanding at December 31, 2018 6,783,551 $ 0.0115 Warrants exercisable at December 31, 2018 6,783,551 $ 0.0115 Warrants Outstanding at December 31, 2018 Warrants Exercisable at December 31, 2018 Range of Exercise Price Number Outstanding Remaining Average Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.0115 6,783,551 0.93 $ 0.0115 6,783,551 $ 0.0115 Totals 6,783,551 0.93 $ 0.0115 6,783,551 $ 0.0115 Equity Based Incentive / Retention Bonuses On November 2, 2012, the Board of Directors consented to grant equity based bonuses to certain key employees and consultants as an incentive to retain their services. Stock incentive bonuses were to vest, and be paid out on May 2, 2013, contingent upon continued employment or service. The stock bonus price per share was calculated based on last closing price as reported on per the OTC Markets prior to the grant date for a total of $75,100. Shares were set aside and reserved for this transaction. The Company accrued operating expense ratably from the time of the awards through May 2, 2013, when vested. Of the 61,852 vested shares, only 5,185 were issued. On April 29, 2016, the Board of Directors determined it was not in the best interest of either the Company or the recipients to pay bonuses based on the current and foreseeable share price and cancelled the bonuses payable. The results of this action, 56,669 shares to be issued are included in a reduction of shares payable as reflected on the equity and balance sheet at December 31, 2018.

Segments

Segments	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segments	14. SEGMENTS The Company has three operating segments as described below; 1. Legacy SSA Products, which sells recreational hookah diving systems. 2. High Pressure Gas Systems, which sells high pressure air and industrial gas compressor packages. 3. Ultra Portable Tankless Dive Systems, which sells next generation electric surface supply air diving systems and electric shallow dive system that are battery operated and completely portable to the user. Years Ended December 31, 2019 2018 Net Revenues: Legacy SSA Products $ 2,073,300 $ 2,098,432 High Pressure Gas Systems 700,654 443,775 Ultra Portable Tankless Dive Systems 193,724 - Total net revenues $ 2,967,678 $ 2,542,207 Cost of Revenues: Legacy SSA Products $ 1,795,737 $ 1,945,332 High Pressure Gas Systems 474,338 281,252 Ultra Portable Tankless Dive Systems 249,176 - Total cost of revenues $ 2,519,251 $ 2,226,584 Gross Profit(loss): Legacy SSA Products $ 277,564 $ 153,100 High Pressure Gas Systems 226,315 162,523 Ultra Portable Tankless Dive Systems (55,452 ) - Total gross profit(loss) $ 448,427 $ 315,623 Segment Depreciation: Legacy SSA Products $ 5,252 $ 36,580 High Pressure Gas Systems - - Ultra Portable Tankless Dive Systems 4,030 - Total segment depreciation $ 9,282 $ 36,580 Years Ended December 31, 2019 2018 Segment income / (loss) from Operations: Legacy SSA Products $ (826,455 ) $ (792,104 ) High Pressure Gas Systems (89,108 ) (142,270 ) Ultra Portable Tankless Dive Systems (368,103 ) (76,868 ) Total segment income/(loss) from operations $ (1,283,666 ) $ (1,011,242 ) December 31, 2019 December 31, 2018 Segment assets: Legacy SSA Products $ 1,183,829 $ 775,262 High Pressure Gas Systems 265,361 164,689 Ultra Portable Tankless Dive Systems 217,375 56,015 Total Assets $ 1,666,565 $ 995,966

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	15. SUBSEQUENT EVENTS Between January 1, 2020 and June 10, 2020 the Company issued an aggregate of 330,636 shares of common stock to an employee for services performed in December 2019 and the first five (5) months of 2020. See note 13. On January 2, 2020 the vesting conditions for the December 2018 issuance of 20,000,000 shares of common stock to Robert M. Carmichael as an incentive bonus were satisfied and the shares were then considered outstanding. See notes 7 and 13. On January 6, 2020, the Company sold an aggregate of 2,647,065 shares of its common stock to Grace Kelly Hyatt, the minor daughter of Mr. Hyatt. The Company received proceeds of $45,000 for this transaction. Mr. Hyatt, a member of the Company’s Board of Directors, has voting and dispositive control over the shares held by Grace Kelly Hyatt. Mr. Pitzner resigned from the Board of Directors on January 6, 2020. Jeffrey Guzy was appointed to the Board of Directors on January 9, 2020, filling the vacancy created by Mr. Pitzner’s resignation. On January 9, 2020 the Company entered into a Director Agreement with Mr. Guzy pursuant to which it agreed to pay him a monthly Board fee of $1,000 and issue him a three year immediately exercisable stock option to purchase up to 2,000,000 shares of the Company’s common stock exercisable at $0.0229 per share. On January 11, 2020 the Company entered into a Consulting Agreement with BizLaunch Advisors, LLC to provide the Company with outside CFO advisory and related services. As compensation the Company agreed to pay the consultant a monthly retainer of $2,000 and issued it a three-year option to purchase 2,000,000 shares of common stock at an exercise price of $0.0229 per share. In May 2020 the Company terminated the agreement but the option remains outstanding. On February 23, 2020, Mr. Hyatt exercised a portion of an outstanding Hyatt Warrant representing 12,500,000 shares of common stock. The Company received proceeds of $125,000 upon such exercise. In March 2020 the Company announced that that its BLU3 subsidiary had submitted a technical proposal in response to the U.S. Department of Defense DIY Hack-A-Vent Innovation Challenge and other similar initiatives seeking innovative ways to rapidly produce ventilators during this time of critical demand due to COVID-19. The original challenger indicated that the top three submissions would be selected by a panel of experts and may be offered an opportunity to produce a functioning prototype. BLU3’s proposal included utilization of an existing BLU3 technology, Nemo, at the core of the ventilator solution, which the team has named BLU3 Vent. BLU3 Vent is the product of converting the Company’s existing, software driven, inspiration sensitive, battery powered, tankless diving system to perform the behaviors of mechanical ventilation. Management of the Company believes the BLU3 Vent is unique in its ability to rapidly be converted into a device that meets all of the Hack-a-Vent requirements. In late March, 2020, the Company was notified that the BLU3 Vent design submission was selected as number five out of 172 entries in the Hack-a-Vent challenge following Northrup Grumman, Coridea, Navsea, and L3 Harris Corp. On April 14, 2020, the Company received a purchase order from a third-party to mature the design into a functional ventilator prototype. BLU3 Vent emerged as the first in the Hack-a-Vent challenge to pass through preliminary testing at Uniformed Services University to confirm feasibility to treat an ARDS inflicted patient. BLU3 Vent has been submitted initial documents for a review with the FDA at the direction and with the support of the Wright Brothers Institute (WBI) under an additional purchase order issued May 12, 2020. The project is currently on standby as the urgent demand for emergency use ventilators has declined. The team is working with WBI to be prepared in case a major demand for ventilators returns. On April 2, 2020 Mr. Hyatt exercised an additional portion of an outstanding Hyatt Warrant representing 10,000,000 shares of common stock. The Company received proceeds of $100,000 upon such exercise. On April 10, 2020 the Company sold an aggregate of 20,000,000 shares of its common stock at a purchase price $0.025 per share to accredited investors, including Mr. Hyatt, in a private transaction, resulting in proceeds to the Company of $500,000. On April 14, 2020 the Company entered into a Non-Qualified Stock Option Agreement with Robert M. Carmichael (the “Carmichael Option Agreement”). Under the terms of the Carmichael Option Agreement, as additional compensation the Company granted Mr. Carmichael an option (the “Carmichael Option”) to purchase up to an aggregate of 125,000,000 shares of the Company’s common stock at an exercise price of $.045 per share, of which the right to purchase 75,000,000 shares of common stock is subject to vesting upon the achievement of the net revenue milestones set forth below (the “Net Revenue Portion of the Option”) and the right to purchase 50,000,000 shares of common stock is subject to vesting upon official notice of the listing of the Company’s common stock on The Nasdaq Stock Market, the NYSE American LLC or similar stock exchange. The Net Revenue Portion of the Option shall vest as follows: ● the right to purchase 25,000,000 shares of the Company’s common stock shall vest at such time as the Company reports cumulative consolidated net revenues, including revenues from related parties and revenues recognized by the Company arising out of any subsequent acquisitions, mergers, or other business combinations following the closing date of such transaction (the collectively, “Net Revenues”), in excess of $3,500,000 in the aggregate over four consecutive fiscal quarters commencing May 1, 2020 and ending on April 30, 2023 (the “Net Revenue Period”); ● the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $7,000,000 in the aggregate over four consecutive fiscal quarters during the Net Revenue Period; and ● the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $10,500,000 in the aggregate over four consecutive quarters during the Net Revenue Period. The Carmichael Option Agreement provides that the Carmichael Option is exercisable by Mr. Carmichael on a cashless basis. The Carmichael Option is not transferrable by Mr. Carmichael, and he must remain an employee of the Company as an additional term of vesting. Once a portion of the Carmichael Option vests, it is exercisable by Mr. Carmichael for 90 days. Any portion of the Carmichael Option which does not vest during the Net Revenue Period lapses and Mr. Carmichael has no further rights thereto. On April 9, 2020 the Company entered into an Investor Relations Consulting Agreement with HIR Holdings, LLC pursuant to which the Company engaged the firm to provide investor relations services. The term of the agreement is for a minimum guaranteed period of six months, and thereafter is cancellable by either party upon 30 days notice to the other party. As compensation the Company issued the consultant 3,000,000 shares of its common stock, valued at $105,000, and is responsible for reimbursement of certain pre-approved expenses. On April 9, 2020 the Company also entered into a Corporate Communication Consulting Agreement with Impact IR Inc. pursuant to which the Company also engaged this firm to provide investor relations services. The term of the agreement is six months. As compensation the Company issued the consultant 2,000,000 shares of its common stock valued at $70,000. On April 28, 2020 the Company awarded two employees 1,333,333 shares of its common stock valued at $64,000 as additional compensation for their services to the Company. On May 12, 2020 the Company received the proceeds from an unsecured $159,600 loan (the “PPP Loan”) through South Atlantic Bank under the Paycheck Protection Program (the “PPP”) pursuant to the Coronavirus Aid, Relief and Economic Security Act (the “CARES” Act) which is administered by the United States Small Business Administration. In accordance with the requirements of the CARES Act, the Company will use proceeds from the PPP Loan primarily for payroll costs. The PPP Loan is scheduled to mature on April 9, 2022 (the “Maturity Date”) and has a 1% interest rate. Commencing on November 9, 2020 and continuing on the same day of each following month, the Company must pay principal and interest payments of $8,983.41 until the Maturity Date, at which time the remaining principal and accrued interest is due in full. The promissory note evidencing the PPP Loan contains customary events of default relating to, among other things, payment defaults and provisions of the promissory note. On May 21, 2020 the Board of Directors of the Company agreed to provide incentive compensation to six individuals who are either its employees or independent contractors for additional time spent by these Individual on BLU3-VENT project. Of the aggregate of approximately $214,648 of incentive compensation, $53,668 was paid in cash and the balance of $160,980 was paid through the issuance of an aggregate of 3,658,633 shares of the Company’s common stock valued at $0.044 per share. Robert M. Carmichael received a total of $31,904 of incentive compensation which was paid through the issuance of 725,087 shares of the Company’s common stock and Blake Carmichael received a total of $37,369 of incentive compensation which was paid through the issuance of 849,305 shares of the Company’s common stock. On May 29, 2020 the Company entered into a Note Extension and Amendment Agreement with the holder of a $50,000 principal amount 6% secured convertible promissory note due December 31, 2019 pursuant to which the due date of the note was extended to December 31, 2020. On June 8, 2020 the Company entered into a Note Extension and Amendment Agreement with the holder of a second $50,000 principal amount 6% secured convertible promissory note due December 31, 2019 pursuant to which the due date of the note was extended to December 31, 2020 During early 2020 an offer of settlement for $50,000 was made by the Company to the Estate of Ernesto Rodriguez (Case No. CACE-15-03238 and CACE -16-0000242). The settlement was accepted and the Circuit Court in and for Broward County, Florida entered an Order on May 13, 2020 which approved the settlement. The Final Order of Dismissal was entered on behalf of the Company and Trebor on May 19, 2020. The $50,000 settlement amount is payable in installments through May 19, 2022.

Description of Business and S_2

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Description of Business	Description of business
Basis of Presentation	Basis of Presentation
Definition of Fiscal Year	Definition of fiscal year
Principles of Consolidation	Principles of Consolidation
Use of Estimates	Use of estimates
Cash and Equivalents	Cash and equivalents
Going Concern	Going Concern On March 11, 2020, the World Health Organization declared the COVID-19 outbreak to be a global pandemic. In response to this declaration and the rapid spread of COVID-19 within the United States, federal, state and local governments throughout the country have imposed varying degrees of restrictions on social and commercial activity to promote social distancing in an effort to slow the spread of the illness. These measures have begun to have a significant adverse impact upon many sectors of the economy, including retail commerce. In response to these measures, the “stay at home” order issued in April 2020 by the Governor of the State of Florida where our business is located, and for the protection of our employees and customers, we temporarily reduced non-essential staffing at our corporate office and altered work schedules at our manufacturing and warehouse facilities. In addition, some of our senior management and our office personnel began working remotely and maintaining full capabilities to serve our customers. Earlier, in mid-March 2020 we had taken steps to increase production to build up our finished goods inventory as well as purchasing additional raw material inventory items thereby allowing us to maintain production if supply chain interruptions were to happen. During the beginning of the second quarter of fiscal 2020 we experienced an impact on our sales to our brick and mortar customers as many of the retail dealer stores temporarily closed. In response, we ramped up our direct to consumer engagement. On May 4, 2020 the Florida “stay at home” order was lifted and the phased reopening of the State of Florida began. We have resumed all of our historic operations, and all personnel have returned to full time work at our corporate office and manufacturing and warehouse facilities. In addition, our historic attendance at boat shows and similar marketing events has been an important part of our marketing and sales strategy. As we do not expect that those type of events will be held in 2020 as a result of the COVID-19 pandemic, we have migrated our marketing focus to online marketing in an effort to maintain product visibility. While our revenues began returning to comparable 2019 period levels beginning in mid-May 2020, we anticipate the impact of COVID-19 on the quarter ended June 30, 2020 will be material, although we are not able to quantify an impact at this time. While we are not able to estimate the ultimate impact of the COVID-19 pandemic on our financial condition and future results of operations, depending on the prolonged impact of the COVID-19 outbreak, this situation will have a significant adverse effect on our reported results of operations for the six months ended June 30, 2020 and possibly beyond. The extent to which the coronavirus impacts our results and financial condition, however, will depend on future developments, which are highly uncertain and cannot be predicted, including new information that may emerge and the actions to contain and treat its impacts, among others. The Company believes that existing operational cash flow may not be sufficient to fund presently anticipated operations, this raises substantial doubt about our ability to continue as a going concern. Therefore, the Company will seek to continue to raise additional funds as needed and is currently exploring alternative sources of financing including commercial banks and other lending institutions. The Company has issued a number of common shares and has historically issued convertible notes to finance working capital needs and may continue to seek to raise additional capital through sale of restricted common stock or other securities or obtaining short term loans. The Company has no firm commitment for any additional capital and there are no assurances it will be successful in obtaining additional funds. If BWMG fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties.
Accounts Receivable	Accounts receivable
Inventory	Inventory
Property and Equipment and Leasehold Improvements	Property and equipment and leasehold improvements The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.
Revenue Recognition	Revenue Recognition On January 1, 2018, we adopted the new accounting standard ASC 606, “ Revenue from Contracts with Customers We recognize the sale of products under single performance obligations upon shipment of the units as that is when ownership is transferred and our performance is completed. Revenues from repair and maintenance activities is recognized when the repairs are completed and the units have been shipped.
Product Development Costs	Product development costs
Advertising and Marketing Costs	Advertising and marketing costs
Research and Development Costs	Research and development costs Research and Development
Customer Deposits and Unearned Revenue and Returns Policy	Customer deposits and unearned revenue and returns policy
Warranty Policy	Warranty policy Guarantor’s Guarantees
Income Taxes	Income taxes The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
Stock-based Compensation	Stock-based compensation During the years ended December 31, 2019 and 2018, the Company recognized share based compensation with a fair value of $342,890 and $214,687, respectively.
Beneficial Conversion Features on Convertible Debentures	Beneficial conversion features on convertible debentures
Fair Value of Financial Instruments	Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At December 31, 2019, and 2018, the carrying amount of cash, accounts receivable, accounts receivable – related parties, accounts payable and accrued liabilities, accounts payable-related parties, customer deposits and unearned revenue, other liabilities, loans payable and convertible debentures, approximate fair value because of the short maturity of these instruments.
Earnings Per Common Share	Earnings per common share
New Accounting Pronouncements	New accounting pronouncements In June 2018, FASB issued ASU 2018-7, “ Compensation – Stock Compensation In February 2016, the FASB issued ASU 2016-02, Leases,

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following as of: December 31, 2019 2018 Raw materials $ 314,529 $ 225,954 Finished goods 404,579 497,216 Total Inventory, net $ 719,108 $ 723,170

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: December 31, 2019 2018 Prepaid inventory $ 48,523 $ 39,260 Prepaid insurance - 4,615 Prepaid expenses and other current assets - 14,645 $ 48,523 $ 58,520

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Equipment and Leasehold Improvements	Property and equipment consists of the following as of: December 31, 2019 2018 Tooling and equipment $ 235,356 $ 138,632 Computer equipment and software 27,469 27,469 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 350,764 254,040 Less: accumulated depreciation and amortization (247,687 ) (250,322 ) $ 103,077 $ 3,718

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities consists of the following as of: December 31, 2019 December 31, 2018 Accounts payable trade and other $ 414,422 $ 249,833 Accrued payroll and fringe benefits 65,915 48,065 Accrued warranty expense 13,695 8,834 Accrued payroll taxes and withholding 7,984 8,415 Accrued interest 16,662 10,162 $ 518,678 $ 325,309

Other Liabilities (Tables)

Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Schedule of Other Liabilities	Other liabilities consist of the following as of: December 31, 2019 December 31, 2018 Asset purchase agreement payable $ 12,857 $ 12,857 Accrued royalties expense 16,216 2,027 Accrued expenses - 686 Accrued vendor settlement 23,176 - Accrued Board of Directors fees 49,500 -- Accrued legal settlement 50,000 -- $ 151,749 $ 15,570

Convertible Debentures, Conve_2

Convertible Debentures, Convertible Notes and Loans Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Convertible Debentures	Convertible debentures consist of the following at December 31, 2019: Origination Maturity Interest Origination Original Period End Period End Period End Accrued Reg. 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 4,194 (2 ) 12/01/17 12/01/20 6 % 50,000 (12,500 ) 50,000 — 50,000 6,250 (4 ) 12/05/17 12/04/20 6 % 50,000 (12,500 ) 50,000 — 50,000 6,218 (5 ) $ 110,000 $ — $ 110,000 $ 16,662 Convertible debentures consist of the following at December 31, 2018: Origination Maturity Interest Origination Original Period End Period End Period End Accrued Reg. 05/3/2011 05/5/2012 10 % 300,000 (206,832 ) — — — — (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 3,694 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — - — (3 ) 12/01/17 12/01/19 6 % 50,000 (12,500 ) 50,000 — 50,000 3,250 (4 ) 12/05/17 12/04/19 6 % 50,000 (12,500 ) 50,000 — 50,000 3,218 (8 ) $ 110,000 $ — $ 110,000 $ 10,162 (1) On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The convertible debenture carried an interest rate of 10% interest per annum. The lender could at any time convert any portion of the convertible debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous 10 days weighted average closing prices on the date prior to the notice of conversion. The Company could prepay the convertible debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model. On November 15, 2018, the Company entered into a Note Conversion Agreement pursuant to which the Noteholder converted $526,583 of principal and accrued interest due under the convertible debenture into 50,000,000 shares of the Company’s common stock in full satisfaction of this obligation. The Company recorded a loss on this conversion of this debt of $248,417 which was charged to interest expense. (2) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. (3) The Company entered into three new convertible debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new convertible debenture agreement and principal amounts were significantly different from the original convertible debenture, including analysis of value of the BCF at the assignment/purchase date, the transactions were treated as extinguishment of the old convertible debentures and recorded as new for accounting purposes. The conversion price under the convertible debentures was $0.37125 and the lender could convert at any time until the convertible debenture plus accrued interest was paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding common stock of the Company at any one time. On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement with the lender. Under the terms of the agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $4,457 in related accrued interest. (4) On December 1, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 1, 2020. (5) On December 5, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 31, 2020.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of the provision for income tax expense are as follows for the years ended: December 31, 2019 2018 Current taxes Federal $ — $ — State — — Current taxes — — Change in deferred taxes 239,300 306,492 Change in valuation allowance (239,300 ) (303,972 ) Provision for income tax expense $ — $ 2,520
Schedule of Deferred Tax Assets and Liabilities	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2019 and 2018: December 31, 2019 2018 Deferred tax assets: Equity based compensation $ 154,400 $ 154,400 Allowance for doubtful accounts 4,500 2,300 Net operating loss carryforward 1,390,700 1,161,700 Reserves for slow moving inventory 33,400 25,300 Total deferred tax assets 1,583,000 1,343,700 Valuation allowance (1,583,000 ) (1,343,700 ) Deferred tax assets net of valuation allowance — — Less deferred tax assets – non-current, net of valuation allowance — — Deferred tax assets – current, net of valuation allowance $ — $ —
Schedule of Effective Income Tax Rate Reconciliation	The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows: December 31, 2019 2018 Statutory tax rate (21.00 )% (21.00 )% State tax, net of Federal benefits (4.35 )% (4.35 )% Permanent differences 8.51 % 1.59 % Change in valuation allowance 16.84 % 23.57 % Effective tax rate — % 0.19 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Operating Leases	Supplemental balance sheet information related to leases was as follows: Operating Leases Classification December 31, 2019 Right-of-use assets Operating right of use assets $ 545,035 Current lease liabilities Current operating lease liabilities $ 98,060 Non-current lease liabilities Long-term operating lease liabilities 446,975 Total lease liabilities $ 545,035
Summary of Operating Lease Liabilities	Lease term and discount rate were as follows: December 31, 2019 Weighted average remaining lease term (years) 4.68 Weighted average discount rate 5.91 %
Schedule of Lease Cost	The components of lease costs were as follows: December 31, 2019 Operating lease cost $ 131,340 Variable lease cost 4,160 Total lease costs $ 135,500
Schedule of Cash Flow Information Related to Leases	Supplemental disclosures of cash flow information related to leases were as follows: December 31, 2019 Cash paid for operating lease liabilities $ 151,567 Operating right of use assets obtained in exchange for operating lease liabilities $ 635,613
Schedule of Maturities of Operating Lease Liabilities	Maturities of lease liabilities were as follows as of December 31, 2019: Trebor Industries Office Lease BMG Office Lease Copier Total lease payments 2020 59,339 59,927 8,388 127,654 2021 61,119 61,725 8,388 131,232 2022 62,953 63,576 8,388 134,917 2023 64,842 65,484 2,796 133,122 2024 and thereafter 49,717 50,586 — 100,303 Total 297,970 301,298 27,960 627,228 Less: Imputed interest (39,432 ) (39,995 ) (2,766 ) (82,193 ) Present value of lease liabilities $ 258,538 $ 261,303 $ 25,194 $ 545,035

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Equity Compensation Plan Information	Equity Compensation Plan Information as of December 31, 2018: Number of securities to be issued upon exercise of outstanding options, warrants and rights (a) Weighted – average exercise price of outstanding options, warrants and rights (b) Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column (a) (c) Equity Compensation Plans Approved by Security Holders 234 $ 1,350 — Equity Compensation Plans Not Approved by Security Holders — — — Total 234 $ 1,350 — Equity Compensation Plan Information as of December 31, 2019: Number of securities to be issued upon exercise of outstanding options, warrants and rights (a) Weighted – average exercise price of outstanding options, warrants and rights (b) Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column (a) (c) Equity Compensation Plans Approved by Security Holders — $ — — Equity Compensation Plans Not Approved by Security Holders 35,295,237 $ .018 — Total 35,295,237 $ .018 —
Schedule of Option Activity	A summary of the Company’s stock option as of December 31, 2019, and changes during the year 2019 then ended is presented below: Number of Options Weighted Average Exercise Price Options outstanding at December 31, 2018 — $ — Options granted 43,599,998 0.018 Options exercised — — Options cancelled (8,304,761 ) 0.018 Options expired — — Options outstanding at December 31, 2019 35,295,237 $ 0.018 Options exercisable at December 31, 2019 24,914,285 $ 0.018
Schedule of Nonvested Option Activity	Changes in the Company’s non-vested options for the year ended December 31, 2019 summarized as follows: December 31, 2019 Number of Options Weighted Average Exercise Price Nonvested options at December 31, 2018 — $ — Granted 43,599,998 0.018 Vested (24,914,285 ) 0.018 Cancelled (8,304,761 ) 0.018 Nonvested options at December 31, 2019 10,380,952 $ 0.018
Schedule of Option Outstanding and Exercisable	Options Outstanding Options Exercisable Range of Exercise Price Number Outstanding Remaining Average Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.018 35,295,237 4.58 $ 0.018 24,914,285 $ 0.018 Totals 35,295,237 4.58 $ 0.018 24,914,285 $ 0.018
Schedule of Warrants Activity	A summary of the Company’s warrants as of December 31, 2019, and changes during the year ended December 31, 2019 are presented below: Number of Warrants Weighted Average Exercise Price Warrants outstanding at December 31, 2018 6,783,551 $ 0.0115 Warrants granted 50,000,000 0.01 Warrants exercised — — Warrants cancelled — — Warrants expired (4,174,826 ) — Warrants outstanding at December 31, 2019 52,608,725 $ 0.01 Warrants exercisable at December 31, 2019 52,608,725 $ 0.01 A summary of the Company’s warrants as of December 31, 2018, and changes during the year ended December 31, 2018 are presented below: Number of Warrants Weighted Average Exercise Price Warrants outstanding at December 31, 2017 4,174,826 $ 0.0115 Warrants granted 2,608,725 0.0115 Warrants exercised — — Warrants cancelled — — Warrants expired — — Warrants outstanding at December 31, 2018 6,783,551 $ 0.0115 Warrants exercisable at December 31, 2018 6,783,551 $ 0.0115
Schedule of Warrants Outstanding and Exercisable	Warrants Outstanding at December 31, 2019 Warrants Exercisable at December 31, 2019 Range of Exercise Price Number Outstanding Remaining Average Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.01 -$0.0115 52,608,725 0.66 $ 0.01 52,608,725 $ 0.01 Totals 52,608,725 0.66 $ 0.01 52,608,725 $ 0.01 Warrants Outstanding at December 31, 2018 Warrants Exercisable at December 31, 2018 Range of Exercise Price Number Outstanding Remaining Average Contractual Life (In Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.0115 6,783,551 0.93 $ 0.0115 6,783,551 $ 0.0115 Totals 6,783,551 0.93 $ 0.0115 6,783,551 $ 0.0115

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Sechedule of Segment Reporing Information	Years Ended December 31, 2019 2018 Net Revenues: Legacy SSA Products $ 2,073,300 $ 2,098,432 High Pressure Gas Systems 700,654 443,775 Ultra Portable Tankless Dive Systems 193,724 - Total net revenues $ 2,967,678 $ 2,542,207 Cost of Revenues: Legacy SSA Products $ 1,795,737 $ 1,945,332 High Pressure Gas Systems 474,338 281,252 Ultra Portable Tankless Dive Systems 249,176 - Total cost of revenues $ 2,519,251 $ 2,226,584 Gross Profit(loss): Legacy SSA Products $ 277,564 $ 153,100 High Pressure Gas Systems 226,315 162,523 Ultra Portable Tankless Dive Systems (55,452 ) - Total gross profit(loss) $ 448,427 $ 315,623 Segment Depreciation: Legacy SSA Products $ 5,252 $ 36,580 High Pressure Gas Systems - - Ultra Portable Tankless Dive Systems 4,030 - Total segment depreciation $ 9,282 $ 36,580 Years Ended December 31, 2019 2018 Segment income / (loss) from Operations: Legacy SSA Products $ (826,455 ) $ (792,104 ) High Pressure Gas Systems (89,108 ) (142,270 ) Ultra Portable Tankless Dive Systems (368,103 ) (76,868 ) Total segment income/(loss) from operations $ (1,283,666 ) $ (1,011,242 ) December 31, 2019 December 31, 2018 Segment assets: Legacy SSA Products $ 1,183,829 $ 775,262 High Pressure Gas Systems 265,361 164,689 Ultra Portable Tankless Dive Systems 217,375 56,015 Total Assets $ 1,666,565 $ 995,966

Description of Business and S_3

Description of Business and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net (loss) income	$ (1,421,740)	$ (1,302,985)
Accumulated deficit	11,604,518	10,182,778
Allowance for doubtful accounts	17,784	9,200
Advertising and trade show expense	56,047	89,415
Research and development costs	$ 67,161	113,920
Percentage of minimum deposit for custom and large tank fill systems	50.00%
Percentage of restocking fees	15.00%
Customer deposits and unearned revenue	$ 121,208	245,907
Reserve for warranty work	13,695	8,834
Stock issued for employee compensation	$ 342,890	$ 214,687
Potentially dilutive shares included from dilutive earnings per share	98,498,711	17,706,135
Minimum [Member]
Property, plant and equipment, useful life	3 years
Maximum [Member]
Property, plant and equipment, useful life	5 years

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Reserve for obsolete inventory	$ 175,957	$ 143,957

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 314,529	$ 225,954
Finished goods	404,579	497,216
Total Inventory, net	$ 719,108	$ 723,170

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid inventory	$ 48,523	$ 39,260
Prepaid insurance		4,615
Prepaid expenses and other current assets		14,645
Prepaid expense and other assets, current	$ 48,523	$ 58,520

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 9,282	$ 36,580

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property, Equipment and Leasehold Improvements (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property and equipment, gross	$ 350,764	$ 254,040
Less: accumulated depreciation and amortization	(247,687)	(250,322)
Property and equipment, net	103,077	3,718
Tooling and Equipment [Member]
Property and equipment, gross	235,356	138,632
Computer Equipment and Software [Member]
Property and equipment, gross	27,469	27,469
Vehicles [Member]
Property and equipment, gross	44,160	44,160
Leasehold Improvements [Member]
Property and equipment, gross	$ 43,779	$ 43,779

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other assets	$ 20,149	$ 26,147
Refundable deposits	6,649	6,649
Unamortized license fee	$ 13,500	$ 19,498

Customer Credit Concentrations

Customer Credit Concentrations (Details Narrative) - Sales Revenue [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Concentration credits risk	90.00%
Six Entities [Member]
Concentration credits risk	22.33%	27.80%

Related Parties Transactions (D

Related Parties Transactions (Details Narrative) - USD ($)	Jul. 29, 2019	Jul. 17, 2019	Mar. 07, 2019	Feb. 02, 2018	Jan. 06, 2018	Aug. 02, 2017	Mar. 03, 2009	Oct. 31, 2019	Aug. 31, 2019	Feb. 28, 2019	Dec. 31, 2018	Jan. 31, 2018	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Net revenues from related parties														$ 662,742	$ 706,778
Accounts payable - related parties											$ 125,243		$ 263,544	$ 263,544	125,243
Percentage of gross revenues per quarter required to pay													2.50%	2.50%
Total royalty expense														$ 50,643	52,221
Number of shares issued, shares		2,500,000		1,739,130	869,565
Number of shares issued, value		$ 25,000		$ 20,000	$ 10,000
Shares issued price per share		$ 0.01						$ 0.023
Number of shares issued for services, shares								191,087
Number of shares issued for services, value								$ 4,395						154,746	204,111
Stock compensation expense														$ 188,314	$ 10,576
Stock options exercise
Number of common stock to purchase warrants				434,783	217,391
Warrants exercisable price per share				$ 0.0115	$ 0.0115
Share based payment arrangement stock options													35,295,237	35,295,237
Share based payment arrangement stock options exercisable													$ 0.018	$ 0.018
Restricted Common Stock [Member]
Issuance of restricted shares, share														3,333,333	1,666,667
Issuance of restricted shares														$ 31,250	$ 31,250
Robert M. Carmichael [Member]
Number of shares issued, shares											20,000,000
Stock compensation expense														188,314	10,576
Mr. Charles F. Hyatt [Member] | Subscription Agreement [Member]
Number of shares issued, shares			50,000,000
Number of common stock to purchase warrants			50,000,000
Warrants exercisable price per share			$ 0.01
Proceeds from private transaction			$ 500,000
Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member] | Robert M. Carmichael [Member]
Net revenues from related parties														653,315	696,362
Brownies Southport Divers, Inc.., [Member]
Accounts receivable from related parties											$ 49,443		$ 28,555	28,555	49,443
Brownies Palm Beach Divers [Member]
Accounts receivable from related parties											7,731		10,914	10,914	7,731
Brownie's Yacht Toys [Member]
Accounts receivable from related parties											8,646		4,973	4,973	8,646
Three Entities [Member]
Net revenues from related parties														9,427	10,416
BGL [Member]
Accounts receivable from related parties													19,314	19,314
Credit note													14,944	14,944
Mr. Carmichael [Member]
Accounts receivable from related parties											$ 12,603		12,603	12,603	$ 12,603
Mr. Robert Carmichael [Member]
Number of shares issued, shares											999,934
Number of shares issued, value											$ 19,499
Shares issued price per share											$ 0.0195				$ 0.0195
Mr. Mikkel Pitzner [Member]
Number of shares issued, shares											708,287
Number of shares issued, value											$ 13,812
Shares issued price per share											$ 0.0195				$ 0.0195
Annual fee						$ 6,000
Issuance of restricted shares, share						5,000,000
Consulting agreement expiring date						Jan. 31, 2019
Issuance of restricted shares						$ 62,500
Monthly salary										$ 9,300
Allowance for consulting services										$ 1,300
Stock compensation expense														$ 55,641
Share based payment arrangement stock options	22,838,094
Share based payment arrangement stock options exercisable	$ 0.018
Share based payment arrangement stock option grante term	5 years
Vested fair value	$ 95,862
Risk free interest rate	2.10%
Expected life	5 years
Diviedend yield	0.00%
Expected volatility	172.00%
Stock option cancelled									8,304,761
Blake Carmichael [Member] | Six Month Employment Agreement [Member]
Number of shares issued, shares						2,000,000
Number of shares issued, value						$ 25,000
Monthly salary						$ 3,600
Mr. Dana Allan [Member]
Number of shares issued for services, shares												2,000,000		552,742
Number of shares issued for services, value												$ 50,200		$ 10,778
Mr. Robert M. Carmichael [Member]
Stock compensation expense														76,423
Share based payment arrangement stock options	20,761,904
Share based payment arrangement stock options exercisable	$ 0.018
Share based payment arrangement stock option grante term	5 years
Vested fair value	$ 87,147
Risk free interest rate	2.01%
Expected life	5 years
Diviedend yield	0.00%
Expected volatility	172.00%
Mr. Robert M. Carmichael [Member] | Patent Purchase Agreement [Member]
Stock options exercise							234
Stock options exercise value							$ 1,350
Share-based compensation arrangement, expiring period							10 years
Board of Directors [Member]
Annual for serving amount													18,000
Accrued board of directors fees													$ 46,500	$ 46,500

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accounts payable trade and other	$ 414,422	$ 249,833
Accrued payroll and fringe benefits	65,915	48,065
Accrued warranty expense	13,695	8,834
Accrued payroll taxes and withholding	7,984	8,415
Accrued interest	16,662	10,162
Total	$ 518,678	$ 325,309

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Asset purchase agreement payable	$ 12,857	$ 12,857
Accrued royalties expense	16,216	2,027
Accrued expenses		686
Accrued vendor settlement	23,176
Accrued Board of Director fees	49,500
Accrued legal settlement	50,000
Total	$ 151,749	$ 15,570

Convertible Debentures, Conve_3

Convertible Debentures, Convertible Notes and Loans Payable (Details Narrative) - USD ($)

Dec. 31, 2019

Sep. 30, 2019

Jul. 17, 2019

Nov. 15, 2018

Feb. 02, 2018

Feb. 02, 2018

Jan. 06, 2018

Dec. 05, 2017

Dec. 01, 2017

May 03, 2011

Dec. 31, 2019

Dec. 31, 2018

Jun. 15, 2018

Warrants exercise price per share

$ 0.0115

$ 0.0115

$ 0.0115

Number of shares issued, shares

2,500,000

1,739,130

869,565

Accrued interest

$ 16,662

$ 16,662

$ 10,162

Loss on extinguishment of debt

(131,000)

Loans payable non-interest bearing

100,000

$ 100,000

116,572

Hoboken Street Association [Member]

Debt maturity date

Oct. 15, 2016

Loans payable non-interest bearing

10,000

$ 10,000

10,000

Mr. Tom Gonzales [Member]

Debt maturity date

Jul. 1, 2013

Loans payable non-interest bearing

200,000

$ 200,000

Repayments of loans

16,572

$ 0

Marlin Capital Solutions [Member]

Loans payable non-interest bearing

$ 89,772

$ 96,725

$ 89,772

Monthly installments

$ 3,144

Conversion Agreement [Member] | Noteholder [Member]

Debt instrument, principal balance

$ 526,583

Number of shares issued, shares

50,000,000

Interest expense

$ 248,417

Warrant One [Member]

Warrants exercise price per share

$ 0.0115

Fair market value of warrants

$ 10,000

Warrant Two [Member]

Warrants exercise price per share

$ 0.0115

$ 0.0115

Fair market value of warrants

$ 20,000

Convertible Debenture One [Member]

Borrowing convertible debenture

$ 300,000

Debt instrument interest percentage

5.00%

[1]

10.00%

5.00%

[1]

10.00%

[2]

Percentage of discount on conversion price

30.00%

Debt discount

$ 206,832

Fair market value of warrants

$ 45,000

Debt maturity date

Aug. 31, 2013

[1]

May 5, 2012

[2]

Convertible Debenture One [Member] | Warrant One [Member]

Number of warrants granted

300,000

Warrants exercise price per share

$ 337.50

Convertible Debenture One [Member] | Warrant Two [Member]

Number of warrants granted

600,000

Warrants exercise price per share

$ 472.50

Convertible Debenture Two [Member]

Borrowing convertible debenture

$ 10,000

$ 10,000

Debt instrument interest percentage

6.00%

[3]

6.00%

[3]

5.00%

[1]

Percentage of discount on conversion price

30.00%

Interest expense

$ 4,286

Debt maturity date

Dec. 1, 2020

[3]

Aug. 31, 2013

[1]

Convertible Debenture Three [Member]

Debt instrument interest percentage

6.00%

[4]

6.00%

[4]

10.00%

[5]

Debt conversion price per share

$ 0.37125

$ 0.37125

Maximum conversion of common stock, percentage

4.99%

Debt maturity date

Dec. 4, 2020

[4]

Feb. 10, 2014

[5]

Convertible Debenture Three [Member] | Satisfaction Agreement [Member]

Debt instrument, principal balance

$ 2,743

Accrued interest

$ 4,457

Convertible Debenture Four [Member]

Debt instrument interest percentage

[3]

6.00%

Debt maturity date

Dec. 1, 2020

Dec. 1, 2019

[3]

Convertible Debenture Four [Member] | 6% Secured Convertible Promissory Note [Member]

Debt instrument interest percentage

6.00%

Debt instrument, principal balance

$ 50,000

Maximum conversion of common stock, percentage

9.99%

Debt maturity date

Dec. 1, 2018

Reduction in conversion price per share

$ 0.01

Loss on extinguishment of debt

$ 32,000

Convertible Debenture Four [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]

Debt conversion price per share

$ 0.02

Convertible Debenture Four [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]

Debt conversion price per share

$ 0.125

Convertible Debenture Five [Member]

Debt instrument interest percentage

[4]

6.00%

Debt maturity date

Dec. 31, 2020

Dec. 4, 2019

[4]

Convertible Debenture Five [Member] | 6% Secured Convertible Promissory Note [Member]

Debt instrument interest percentage

6.00%

Debt instrument, principal balance

$ 50,000

Maximum conversion of common stock, percentage

9.99%

Debt maturity date

Dec. 4, 2018

Reduction in conversion price per share

$ 0.01

Loss on extinguishment of debt

$ 99,000

Convertible Debenture Five [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]

Debt conversion price per share

$ 0.02

Convertible Debenture Five [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]

Debt conversion price per share

$ 0.125

[1]

The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note.

[2]

On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The convertible debenture carried an interest rate of 10% interest per annum. The lender could at any time convert any portion of the convertible debenture to common shares at a 30% discount of the "Market Price" of the stock based on the average of the previous 10 days weighted average closing prices on the date prior to the notice of conversion. The Company could prepay the convertible debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value ("FMV") to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model.On November 15, 2018, the Company entered into a Note Conversion Agreement pursuant to which the Noteholder converted $526,583 of principal and accrued interest due under the convertible debenture into 50,000,000 shares of the Company's common stock in full satisfaction of this obligation. The Company recorded a loss on this conversion of this debt of $248,417 which was charged to interest expense.

[3]

On December 1, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 1, 2020.

[4]

On December 5, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 31, 2020.

[5]

The Company entered into three new convertible debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new convertible debenture agreement and principal amounts were significantly different from the original convertible debenture, including analysis of value of the BCF at the assignment/purchase date, the transactions were treated as extinguishment of the old convertible debentures and recorded as new for accounting purposes.The conversion price under the convertible debentures was $0.37125 and the lender could convert at any time until the convertible debenture plus accrued interest was paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding common stock of the Company at any one time.On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement with the lender. Under the terms of the agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $4,457 in related accrued interest.

Convertible Debentures, Conve_4

Convertible Debentures, Convertible Notes and Loans Payable - Schedule of Convertible Debentures (Details) - USD ($)		Dec. 31, 2019		Dec. 31, 2019		Dec. 31, 2018		May 03, 2011
Period End Principal Balance		$ 110,000		$ 110,000		$ 110,000
Period End Discount Balance
Period End Debenture, Net Balance		$ 110,000		110,000		110,000
Accrued Interest Balance				$ 16,662		$ 10,162
Convertible Debenture One [Member]
Origination Date				Aug. 31, 2011	[1]	May 3, 2011	[2]
Maturity Date				Aug. 31, 2013	[1]	May 5, 2012	[2]
Interest Rate		5.00%	[1]	5.00%	[1]	10.00%	[2]	10.00%
Origination Principal Balance		$ 10,000	[1]	$ 10,000	[1]	$ 300,000	[2]
Origination Discount Balance		(4,286)	[1]	(4,286)	[1]	(206,832)	[2]
Period End Principal Balance		10,000	[1]	10,000	[1]		[2]
Period End Discount Balance			[1]		[1]		[2]
Period End Debenture, Net Balance		$ 10,000	[1]	10,000	[1]		[2]
Accrued Interest Balance				$ 4,194	[1]		[2]
Convertible Debenture Two [Member]
Origination Date				Dec. 1, 2017	[3]	Aug. 31, 2011	[1]
Maturity Date				Dec. 1, 2020	[3]	Aug. 31, 2013	[1]
Interest Rate		6.00%	[3]	6.00%	[3]	5.00%	[1]
Origination Principal Balance		$ 50,000	[3]	$ 50,000	[3]	$ 10,000	[1]
Origination Discount Balance		(12,500)	[3]	(12,500)	[3]	(4,286)	[1]
Period End Principal Balance		50,000	[3]	50,000	[3]	10,000	[1]
Period End Discount Balance			[3]		[3]		[1]
Period End Debenture, Net Balance		$ 50,000	[3]	50,000	[3]	10,000	[1]
Accrued Interest Balance				$ 6,250	[3]	$ 3,694	[1]
Convertible Debenture Three [Member]
Origination Date				Dec. 5, 2017	[4]	Feb. 10, 2012	[5]
Maturity Date				Dec. 4, 2020	[4]	Feb. 10, 2014	[5]
Interest Rate		6.00%	[4]	6.00%	[4]	10.00%	[5]
Origination Principal Balance		$ 50,000	[4]	$ 50,000	[4]	$ 39,724	[5]
Origination Discount Balance		(12,500)	[4]	(12,500)	[4]		[5]
Period End Principal Balance		50,000	[4]	50,000	[4]		[5]
Period End Discount Balance			[4]		[4]		[5]
Period End Debenture, Net Balance		$ 50,000	[4]	50,000	[4]		[5]
Accrued Interest Balance				$ 6,218	[4]		[5]
Convertible Debenture Four [Member]
Origination Date	[3]					Dec. 1, 2017
Maturity Date		Dec. 1, 2020				Dec. 1, 2019	[3]
Interest Rate	[3]					6.00%
Origination Principal Balance	[3]					$ 50,000
Origination Discount Balance	[3]					(12,500)
Period End Principal Balance	[3]					50,000
Period End Discount Balance	[3]
Period End Debenture, Net Balance	[3]					50,000
Accrued Interest Balance	[3]					$ 3,250
Convertible Debenture Five [Member]
Origination Date	[4]					Dec. 5, 2017
Maturity Date		Dec. 31, 2020				Dec. 4, 2019	[4]
Interest Rate	[4]					6.00%
Origination Principal Balance	[4]					$ 50,000
Origination Discount Balance	[4]					(12,500)
Period End Principal Balance	[4]					50,000
Period End Discount Balance	[4]
Period End Debenture, Net Balance	[4]					50,000
Accrued Interest Balance	[4]					$ 3,218
[1]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note.
[2]	On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The convertible debenture carried an interest rate of 10% interest per annum. The lender could at any time convert any portion of the convertible debenture to common shares at a 30% discount of the "Market Price" of the stock based on the average of the previous 10 days weighted average closing prices on the date prior to the notice of conversion. The Company could prepay the convertible debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value ("FMV") to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model.On November 15, 2018, the Company entered into a Note Conversion Agreement pursuant to which the Noteholder converted $526,583 of principal and accrued interest due under the convertible debenture into 50,000,000 shares of the Company's common stock in full satisfaction of this obligation. The Company recorded a loss on this conversion of this debt of $248,417 which was charged to interest expense.
[3]	On December 1, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 1, 2020.
[4]	On December 5, 2017 the Company entered into a $50,000 principal amount 6% secured convertible promissory note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor and BHP and the personal guarantee of Robert M. Carmichael.The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding common stock of the Company at any one time. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. Subsequent to December 31, 2019, the maturity date was further extended to December 31, 2020.
[5]	The Company entered into three new convertible debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new convertible debenture agreement and principal amounts were significantly different from the original convertible debenture, including analysis of value of the BCF at the assignment/purchase date, the transactions were treated as extinguishment of the old convertible debentures and recorded as new for accounting purposes.The conversion price under the convertible debentures was $0.37125 and the lender could convert at any time until the convertible debenture plus accrued interest was paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding common stock of the Company at any one time.On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement with the lender. Under the terms of the agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $4,457 in related accrued interest.

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Effective tax rate for deferred taxes	25.35%	25.35%
Valuation allowance	$ 1,583,000	$ 1,343,700
Percentage of reserve against the net operating carryforward	100.00%	100.00%
Percentage of reserve against allowance for doubtful accounts	100.00%	100.00%
Percentage of reserve against inventory	100.00%	100.00%
Percentage of reserve against deferred tax assets	100.00%	100.00%
Change in valuaton allowance	$ 239,300	$ 306,500
Net loss carryforward	$ 729,000
Net loss carryforward, description	net loss carryforward that expire through 2037 and $729,000 that carryforward indefinitely, but is limited to 80% of taxable income in any one year.
Expire Through 2037 [Member]
Net loss carryforward	$ 4,758,000

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Current taxes Federal
Current taxes State
Current taxes
Change in deferred taxes	239,300	306,492
Change in valuation allowance	(239,300)	(303,972)
Provision for income tax expense		$ 2,520

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Equity based compensation	$ 154,400	$ 154,400
Allowance for doubtful accounts	4,500	2,300
Net operating loss carryforward	1,390,700	1,161,700
Reserves for slow moving inventory	33,400	25,300
Total deferred tax assets	1,583,000	1,343,700
Valuation allowance	(1,583,000)	(1,343,700)
Deferred tax assets net of valuation allowance
Less deferred tax assets - non-current, net of valuation allowance
Deferred tax assets - current, net of valuation allowance

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Statutory tax rate	(21.00%)	(21.00%)
State tax, net of Federal benefits	(4.35%)	(4.35%)
Permanent differences	8.51%	1.59%
Change in valuation allowance	16.84%	23.57%
Effective tax rate	0.00%	0.19%

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Jul. 17, 2019USD ($)$ / sharesshares	Nov. 11, 2018USD ($)ft²	Apr. 04, 2018$ / sharesshares	Feb. 02, 2018USD ($)shares	Jan. 06, 2018USD ($)shares	Dec. 01, 2016USD ($)	Aug. 14, 2014USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Oct. 31, 2019$ / shares
Accrued legal settlement										$ 50,000
Lease term		69 months				84 months	37 months
Payment of security deposit							$ 5,367
Operating leases, rent expense, minimum rentals		$ 4,848				$ 4,626	$ 4,000
Percentage of annual operating expenses		10.11%					10.76%
Operating leases, rent expense		$ 1,679					$ 2,000
Operating lease expiration date						Sep. 30, 2024	Sep. 30, 2024
Rent increased percentage		3.00%					3.00%
Area of land | ft²		8,025
Security deposit		$ 6,527
Employee agreement description										In May 2018 the Company entered into an agreement with an employee to pay him $28 an hour in cash and $10 per hour in common stock not to exceed 40 hours a week. The stock price is determined at the end of each month using the 10-day weighted average of the stock price.
Common stock shares issued | shares	2,500,000			1,739,130	869,565
Common stock issued value	$ 25,000			$ 20,000	$ 10,000
Share issued per share | $ / shares	$ 0.01											$ 0.023
Accrued liability											$ 686
Accrued Royalties										$ 16,216	$ 2,027
NEMO [Member]
Common stock shares issued | shares										828,221
Common stock issued value										$ 19,635
Royalty payments										13,828
First commercial sales value										$ 13,500
Employee [Member]
Employee agreement description										On March 29, 2019 the Company reviewed the agreement with the employee and agreed to increase the hourly rate to $30 per hour in cash and continue to pay $10 per hour in common stock not to exceed 40 hours a week. It was also agreed by employee that the stock price will be the closing price of the stock at end of each month.
Common stock shares issued | shares			142,857							1,332,885	449,550
Common stock issued value										$ 19,391	$ 8,950
Share issued per share | $ / shares			$ 0.014							$ 0.0145	$ 0.02
Accrued liability										$ 1,200
Settlement Agreement [Member]
Customer refund								$ 65,000		23,176
Legal fees								$ 1,500
Patent License Agreement [Member]
Common stock shares issued | shares									759,422
Common stock issued value									$ 30,000
Royalty payments										8,250
Accrued Royalties										8,250
Plaintiff [Member]
Loss contingency, damages paid, value										$ 1,000,000
Product Liability Insurance [Member]
Lease renewal description										renewed through August 14, 2020
Maximum [Member]
Loss contingency, damages paid, value										$ 1,000,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Operating Leases (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Right-of-use assets	$ 545,035
Current lease liabilities	98,060
Non-current lease liabilities	446,975
Total lease liabilities	545,035
Operating Right of Use Assets [Member]
Right-of-use assets	545,035
Current Operating Lease Liabilities [Member]
Current lease liabilities	98,060
Long-term Operating Lease Liabilities [Member]
Non-current lease liabilities	$ 446,975

Commitments and Contingencies_3

Commitments and Contingencies - Summary of Operating Lease Liabilities (Details)	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Weighted average remaining lease term (years)	4 years 8 months 5 days
Weighted-average discount rate	5.91%

Commitments and Contingencies_4

Commitments and Contingencies - Schedule of Lease Cost (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 131,340
Variable lease cost	4,160
Total lease costs	$ 135,500

Commitments and Contingencies_5

Commitments and Contingencies - Schedule of Cash Flow Information Related to Leases (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Cash paid for operating lease liabilities	$ 151,567
Operating right of use assets obtained in exchange for operating lease liabilities	$ 635,613

Commitments and Contingencies_6

Commitments and Contingencies - Schedule of Maturities of Operating Lease Liabilities (Details)	Dec. 31, 2019USD ($)
Commitments and Contingencies [Line Items]
2020	$ 127,654
2021	131,232
2022	134,917
2023	133,122
2024 and thereafter	100,303
Total	627,228
Less: Imputed interest	(82,193)
Present value of lease liabilities	545,035
Trebor Industries Office Lease [Member]
Commitments and Contingencies [Line Items]
2020	59,339
2021	61,119
2022	62,953
2023	64,842
2024 and thereafter	49,717
Total	297,970
Less: Imputed interest	(39,432)
Present value of lease liabilities	258,538
BMG Office Lease [Member]
Commitments and Contingencies [Line Items]
2020	59,927
2021	61,725
2022	63,576
2023	65,484
2024 and thereafter	50,586
Total	301,298
Less: Imputed interest	(39,995)
Present value of lease liabilities	261,303
Copier [Member]
Commitments and Contingencies [Line Items]
2020	8,388
2021	8,388
2022	8,388
2023	2,796
2024 and thereafter
Total	27,960
Less: Imputed interest	(2,766)
Present value of lease liabilities	$ 25,194

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative) - USD ($)	Jul. 29, 2019	Jul. 17, 2019	Nov. 15, 2018	Apr. 06, 2018	Apr. 04, 2018	Feb. 02, 2018	Feb. 02, 2018	Jan. 06, 2018	Aug. 02, 2017	Nov. 02, 2012	Aug. 22, 2007	Dec. 31, 2019	Oct. 31, 2019	Sep. 30, 2019	Aug. 31, 2019	May 31, 2019	Mar. 31, 2019	Jan. 31, 2019	Dec. 31, 2018	Jul. 31, 2018	May 31, 2018	Apr. 30, 2018	Jan. 31, 2018	Apr. 30, 2011	Dec. 31, 2019	Dec. 31, 2018
Equity Incentive Plan [Line Items]
Common stock, share outstanding												225,540,501							161,086,228						225,540,501	161,086,228
Number of shares issued, shares		2,500,000					1,739,130	869,565
Shares issued price per share		$ 0.01											$ 0.023
Number of shares issued, value		$ 25,000					$ 20,000	$ 10,000
Stock compensation expense																									$ 132,064
Number of common stock issued for services performed													191,087
Value of common stock issued for services performed													$ 4,395												$ 154,746	204,111
Number of unit consist of common stock							434,783	217,391
Common stock purchase of warrant						434,783	434,783	217,391
Warrants exercise price per share						$ 0.0115	$ 0.0115	$ 0.0115
Warrants, term						2 years	2 years	2 years
Employee agreement description																									In May 2018 the Company entered into an agreement with an employee to pay him $28 an hour in cash and $10 per hour in common stock not to exceed 40 hours a week. The stock price is determined at the end of each month using the 10-day weighted average of the stock price.
Accrued liability																			$ 686							686
Accrued Royalties												$ 16,216							$ 2,027						$ 16,216	$ 2,027
Preferred stock, shares authorized												10,000,000							10,000,000						10,000,000	10,000,000
Preferred stock, share designated												425,000							425,000						425,000	425,000
Preferred stock, voting rights																									The preferred shares have 250 to 1 voting rights over the common stock
Share-based compensation arrangement by share-based payment award, options, outstanding, number												35,295,237													35,295,237
Share based payment arrangement stock options exercisable												$ 0.018													$ 0.018
Stock option expense																									$ 188,314	$ 10,576
Intrinsic value of options outstanding												$ 158,829													158,829
Options exercisable												112,114													$ 112,114
Stock incentive bonus										$ 75,100
Share-based compensation arrangement by share-based payment award, options, vested, number of shares										61,852															24,914,285
Share-based compensation arrangement by share-based payment award, options, grants in period, gross										5,185															43,599,998
Stock issued during period, value, share-based compensation, gross										$ 56,669
Warrant [Member]
Equity Incentive Plan [Line Items]
Warrants, issued																									50,000,000	2,608,725
Common Stock [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares						1,739,130		869,565
Number of common stock issued for services performed																									11,954,273	9,525,394
Value of common stock issued for services performed																									$ 1,195	$ 953
Number of unit consist of common stock						434,783		217,391
Warrant One [Member]
Equity Incentive Plan [Line Items]
Warrants exercise price per share								$ 0.0115
Common stock purchase warrants								217,391
Fair value of warrants								$ 10,000
Warrant Two [Member]
Equity Incentive Plan [Line Items]
Warrants exercise price per share						$ 0.0115	$ 0.0115
Common stock purchase warrants						434,783	434,783
Fair value of warrants						$ 20,000
Equity Incentive Plan [Member]
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, options, outstanding, number											297
Share-based compensation arrangement by share-based payment award, expiration date											Dec. 31, 2019
Series A Convertible Preferred Stock [Member]
Equity Incentive Plan [Line Items]
Preferred stock, share designated																								425,000
Conversion price per share																								$ 18.23
Preferred stock, voting rights																								Series A Convertible Preferred Stock are entitled to 250 votes for each share
Addendum No. 1 [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																									828,221
Number of shares issued, value																									$ 18,635
Royalty payments																									13,828
First commercial sales value																									13,500
Consulting Agreement [Member]
Equity Incentive Plan [Line Items]
Stock compensation expense												31,250							$ 31,250
STS Agreement [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares				759,422																		759,422
Shares issued price per share				$ 0.0395
Number of shares issued, value				$ 30,000																		$ 30,000
Royalty payments																									8,250
Accrued Royalties												$ 8,250													8,250
Investment Banking and Corporate Advisory Agreement [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																		2,700,000
Number of shares issued, value																		$ 29,700
Stock compensation expense																									$ 29,700
Mr. Dana Allan [Member]
Equity Incentive Plan [Line Items]
Number of common stock issued for services performed																							2,000,000		552,742
Value of common stock issued for services performed																							$ 50,200		$ 10,778
Mr. Robert M. Carmichael [Member]
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, options, outstanding, number	20,761,904
Share based payment arrangement stock options exercisable	$ 0.018
Share based payment arrangement stock option grante term	5 years
Vested fair value	$ 87,147
Risk free interest rate	2.01%
Expected life	5 years
Diviedend yield	0.00%
Expected volatility	172.00%
Stock option expense																									76,423
Mr. Robert M. Carmichael [Member] | Incentive Bonus [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																										20,000,000
Number of shares issued, value																										$ 200,000
Stock compensation expense																									188,144	$ 10,576
Mr. Robert M. Carmichael [Member] | Accrued Director Fees [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																										999,934
Shares issued price per share																			$ 0.0195							$ 0.0195
Number of shares issued, value																										$ 19,499
Mr. Pitzner and Blake Carmichael [Member]
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, options, outstanding, number	22,838,094
Share based payment arrangement stock options exercisable	$ 0.018
Share based payment arrangement stock option grante term	5 years
Vested fair value	$ 95,862
Risk free interest rate	2.10%
Expected life	5 years
Diviedend yield	0.00%
Expected volatility	172.00%
Stock option expense																									$ 55,641
Mr. Pitzner [Member]
Equity Incentive Plan [Line Items]
Stock option cancelled															8,304,761
Mr. Hyatt [Member] | Warrant [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																	50,000,000
Warrants exercise price per share																	$ 0.01
Warrants, issued																	50,000,000
Warrants issued, consideration value																	$ 500,000
Restricted Common Stock [Member]
Equity Incentive Plan [Line Items]
Issuance of restricted shares, share																									3,333,333	1,666,667
Issuance of restricted shares, value																									$ 31,250	$ 31,250
Mikkel Pitzner [Member]
Equity Incentive Plan [Line Items]
Annual fee									$ 6,000
Issuance of restricted shares, share									5,000,000
Agreement expiration									Jan. 31, 2019
Issuance of restricted shares, value									$ 62,500
Number of shares issued, shares																			708,287
Shares issued price per share																			$ 0.0195							$ 0.0195
Number of shares issued, value																			$ 13,812
Employee [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares					142,857																				1,332,885	449,550
Shares issued price per share					$ 0.014							$ 0.0145							$ 0.02						$ 0.0145	$ 0.02
Number of shares issued, value																									$ 19,391	$ 8,950
Stock compensation expense					$ 2,000
Employee agreement description																									On March 29, 2019 the Company reviewed the agreement with the employee and agreed to increase the hourly rate to $30 per hour in cash and continue to pay $10 per hour in common stock not to exceed 40 hours a week. It was also agreed by employee that the stock price will be the closing price of the stock at end of each month.
Accrued liability												$ 1,200													$ 1,200
Two Consultants [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																					200,000
Shares issued price per share																					$ 0.0425
Consultant fees																					$ 8,500
Sixteen Employees [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																				722,160
Shares issued price per share																				$ 0.0209
Number of shares issued, value																				$ 16,000
Noteholder [Member] | Note Conversion Agreement [Member]
Equity Incentive Plan [Line Items]
Debt conversion converted into stock			$ 526,583
Debt conversion converted into stock, shares			50,000,000
Interest expense			$ 248,417
Consultant [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares															318,747				2,083,197
Shares issued price per share																			$ 0.0195							$ 0.0195
Number of shares issued, value															$ 5,000
Stock compensation expense																			$ 40,622						10,000	$ 2,500
Number of common stock issued for services performed																		1,000,000
Value of common stock issued for services performed																		$ 12,500
Fee payable in common stock												$ 25,000				$ 10,000									$ 25,000
Consultant [Member] | Terms of a Letter Agreement [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares																									1,000,000
Number of shares issued, value																									$ 16,000
Consultant fees																$ 1,500
Mr. Hyatt [Member]
Equity Incentive Plan [Line Items]
Number of unit consist of common stock																	50,000,000
Common stock purchase of warrant																	50,000,000
Warrants exercise price per share																	$ 0.01
Common stock purchase of warrant consideration																	$ 500,000
Investor [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares														1,250,000
Shares issued price per share														$ 0.016
Number of shares issued, value														$ 20,375
Consultant fees														2,500
Additional fees paid														$ 2,500
Common stock description														In September 2019 the Company issued 1,250,000 shares of common stock valued at $20,375 ($0.016 per share) fair market value, pursuant to an investor relations agreement, and agreed to pay $2,500 and an additional $2,500 after 45 days for a variety of services, including investor and public relations assessment, marketing surveys, investor support, and strategic business planning. The agreement is for six months and may renew for an additional 6 months on the same terms unless either party notifies the other of non-renewal prior to the renewal date.
Robert Carmichael [Member] | Series A Convertible Preferred Stock [Member]
Equity Incentive Plan [Line Items]
Preferred stock, share designated												425,000							425,000						425,000	425,000

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of Equity Compensation Plan Information (Details) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Equity Compensation Plans Approved by Security Holders [Member]
Number of securities to be issued upon exercise of outstanding options, warrants and rights		234
Weighted - average exercise price of outstanding options, warrants and rights		$ 1,350
Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column)
Equity Compensation Plans Not Approved by Security Holders [Member]
Number of securities to be issued upon exercise of outstanding options, warrants and rights	35,295,237
Weighted - average exercise price of outstanding options, warrants and rights	$ .018
Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column)
Equity Compensation Plan [Member]
Number of securities to be issued upon exercise of outstanding options, warrants and rights	35,295,237	234
Weighted - average exercise price of outstanding options, warrants and rights	$ .018	$ 1,350
Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in column)

Shareholders' Equity - Schedu_2

Shareholders' Equity - Schedule of Option Activity (Details) - $ / shares	Nov. 02, 2012	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Number of Options, Options outstanding
Number of Options, Options granted	5,185	43,599,998
Number of Options, Options exercised
Number of Options, Options cancelled		(8,304,761)
Number of Options, Options expired
Number of Options, Options at end of period		35,295,237
Number of Options, Options exercisable		24,914,285
Weighted Average Exercise Price, Options outstanding
Weighted Average Exercise Price, Options granted		0.018
Weighted Average Exercise Price, Options exercised
Weighted Average Exercise Price, Options cancelled		0.018
Weighted Average Exercise Price, Options expired
Weighted Average Exercise Price, Options at end of period		0.018
Weighted Average Exercise Price, Options exercisable		$ 0.018

Shareholders' Equity - Schedu_3

Shareholders' Equity - Schedule of Nonvested Option Activity (Details) - $ / shares	Nov. 02, 2012	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Number of Options, Nonvested options
Number of Options, Granted	5,185	43,599,998
Number of Options, Vested	(61,852)	(24,914,285)
Number of Options, Cancelled		(8,304,761)
Number of Options, Nonvested options		10,380,952
Weighted Average Exercise Price, Nonvested options
Weighted Average Exercise Price, Granted		0.018
Weighted Average Exercise Price, Vested		0.018
Weighted Average Exercise Price, Cancelled		0.018
Weighted Average Exercise Price, Nonvested options		$ 0.018

Shareholders' Equity - Schedu_4

Shareholders' Equity - Schedule of Option Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Options Outstanding, Number Outstanding | shares	35,295,237
Options Outstanding, Remaining Average Contractual Life (In Years)	4 years 6 months 29 days
Options Outstanding, Weighted Average Exercise Price	$ 0.018
Options Outstanding, Number Exercisable | shares	24,914,285
Options Exercisable, Weighted Average Exercise Price	$ 0.018
Exercise Price Range One [Member]
Options Outstanding, Range of Exercise Price	$ 0.018
Options Outstanding, Number Outstanding | shares	35,295,237
Options Outstanding, Remaining Average Contractual Life (In Years)	4 years 6 months 29 days
Options Outstanding, Weighted Average Exercise Price	$ 0.018
Options Outstanding, Number Exercisable | shares	24,914,285
Options Exercisable, Weighted Average Exercise Price	$ 0.018

Shareholders' Equity - Schedu_5

Shareholders' Equity - Schedule of Warrants Activity (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Warrants, outstanding	6,783,551	4,174,826
Number of Warrants, granted	50,000,000	2,608,725
Number of Warrants, exercised
Number of Warrants, cancelled
Number of Warrants, expired	(4,174,826)
Number of Warrants, outstanding	52,608,725	6,783,551
Number of Warrants, exercisable	52,608,725	6,783,551
Weighted Average Exercise Price, outstanding	$ 0.0115	$ 0.0115
Weighted Average Exercise Price, granted	0.01	0.0115
Weighted Average Exercise Price, exercised
Weighted Average Exercise Price, cancelled
Weighted Average Exercise Price, expired
Weighted Average Exercise Price, outstanding	0.01	0.0115
Weighted Average Exercise Price, exercisable	$ 0.01	$ 0.0115

Shareholders' Equity - Schedu_6

Shareholders' Equity - Schedule of Warrants Outstanding and Exercisable (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Number Outstanding	52,608,725	6,783,551	4,174,826
Warrants Outstanding, Remaining Average Contractual Life (In Years)	7 months 28 days	11 months 4 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.01	$ 0.0115	$ 0.0115
Warrants Exercisable, Number Exercisable	52,608,725	6,783,551
Warrants Exercisable, Weighted Average Exercise Price	$ 0.01	$ 0.0115
Exercise Price Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Range of Exercise Price Upper Limit	0.01	$ 0.0115
Warrants Outstanding, Range of Exercise Price Lower Limit	$ 0.0115
Warrants Outstanding, Number Outstanding	52,608,725	6,783,551
Warrants Outstanding, Remaining Average Contractual Life (In Years)	7 months 28 days	11 months 4 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.01	$ 0.0115
Warrants Exercisable, Number Exercisable	52,608,725	6,783,551
Warrants Exercisable, Weighted Average Exercise Price	$ 0.01	$ 0.0115

Segments - Sechedule of Segment

Segments - Sechedule of Segment Reporing Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Total net revenues	$ 2,967,678	$ 2,542,207
Total cost of revenues	2,519,251	2,226,584
Total gross profit(loss)	448,427	315,623
Total segment depreciation	9,282	36,580
Total segment income/(loss) from operations	(1,283,666)	(1,011,242)
Total Assets	1,666,565	995,966
Legacy SSA Products [Member]
Total net revenues	2,073,300	2,098,432
Total cost of revenues	1,795,737	1,945,332
Total gross profit(loss)	277,564	153,100
Total segment depreciation	5,252	36,580
Total segment income/(loss) from operations	(826,455)	(792,104)
Total Assets	1,183,829	775,262
High Pressure Gas Systems [Member]
Total net revenues	700,654	443,775
Total cost of revenues	474,338	281,252
Total gross profit(loss)	226,315	162,523
Total segment depreciation
Total segment income/(loss) from operations	(89,108)	(142,270)
Total Assets	265,361	164,689
Ultra Portable Tankless Dive Systems [Member]
Total net revenues	193,724
Total cost of revenues	249,176
Total gross profit(loss)	(55,452)
Total segment depreciation	4,030
Total segment income/(loss) from operations	(368,103)	(76,868)
Total Assets	$ 217,375	$ 56,015

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

Jun. 08, 2020

May 29, 2020

May 21, 2020

May 12, 2020

Apr. 28, 2020

Apr. 14, 2020

Apr. 10, 2020

Apr. 09, 2020

Apr. 02, 2020

Feb. 23, 2020

Jan. 11, 2020

Jan. 09, 2020

Jan. 06, 2020

Jan. 02, 2020

Jul. 17, 2019

Apr. 04, 2018

Feb. 02, 2018

Jan. 06, 2018

Nov. 02, 2012

Oct. 31, 2019

Jun. 10, 2020

Dec. 31, 2019

Dec. 31, 2018

Number of shares issued for services, shares

191,087

Number of shares issued, shares

2,500,000

1,739,130

869,565

Share-based compensation stock option exercisable

Options exercisable price

$ 0.018

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

5,185

43,599,998

Options to vest shares of common stock

61,852

24,914,285

Number of shares issued as compensation, value

$ 56,669

Number of shares issued for services, value

$ 4,395

$ 154,746

$ 204,111

Cash

70,620

78,784

Number of shares issued, value

$ 25,000

$ 20,000

$ 10,000

Share issued price per shares

$ 0.01

$ 0.023

Settlement payable

$ 23,176

Employee [Member]

Number of shares issued, shares

142,857

1,332,885

449,550

Number of shares issued, value

$ 19,391

$ 8,950

Share issued price per shares

$ 0.014

$ 0.0145

$ 0.02

Subsequent Event [Member] | Installments Payable Through May 19, 2022 [Member]

Settlement payable

$ 50,000

Subsequent Event [Member] | South Atlantic Bank [Member] | PPP Loan [Member]

Proceeds from an unsecured loan

$ 159,600

Debt instrument, maturity date

Apr. 9, 2022

Debt instrument,intrest rate

1.00%

Debt instrument principal amount

$ 8,983

Subsequent Event [Member] | Consulting Agreement [Member] | BizLaunch Advisors, LLC [Member]

Monthly board fee

$ 2,000

Options term

3 years

Share-based compensation stock option exercisable

2,000,000

Options exercisable price

$ 0.0229

Subsequent Event [Member] | Carmichael Option Agreement [Member]

Options exercisable price

$ 0.045

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

125,000,000

Options to vest shares of common stock

75,000,000

Net revenue description

The right to purchase 25,000,000 shares of the Company's common stock shall vest at such time as the Company reports cumulative consolidated net revenues, including revenues from related parties and revenues recognized by the Company arising out of any subsequent acquisitions, mergers, or other business combinations following the closing date of such transaction (the collectively, "Net Revenues"), in excess of $3,500,000 in the aggregate over four consecutive fiscal quarters commencing May 1, 2020 and ending on April 30, 2023 (the "Net Revenue Period"); the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $7,000,000 in the aggregate over four consecutive fiscal quarters during the Net Revenue Period; and the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $10,500,000 in the aggregate over four consecutive quarters during the Net Revenue Period.

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option [Member]

Options to vest shares of common stock

50,000,000

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option One [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

3,500,000

Options to vest shares of common stock

25,000,000

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option Two [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

7,000,000

Options to vest shares of common stock

25,000,000

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option Three [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

10,500,000

Options to vest shares of common stock

25,000,000

Subsequent Event [Member] | Investor Relations Consulting Agreement [Member] | HIR Holdings, LLC [Member]

Number of shares issued as compensation

3,000,000

Number of shares issued as compensation, value

$ 105,000

Subsequent Event [Member] | Corporate Communication Consulting Agreement [Member] | Impact IR Inc [Member]

Number of shares issued as compensation

2,000,000

Number of shares issued as compensation, value

$ 70,000

Subsequent Event [Member] | Note Extension and Amendment Agreement [Member]

Debt instrument, maturity date

Dec. 31, 2019

Dec. 31, 2019

Debt instrument,intrest rate

6.00%

6.00%

Debt instrument principal amount

$ 50,000

$ 50,000

Subsequent Event [Member] | Note Extension and Amendment Agreement [Member] | Extended Maturity [Member]

Debt instrument, maturity date

Dec. 31, 2020

Dec. 31, 2020

Subsequent Event [Member] | Mr. Robert M. Carmichael [Member]

Number of shares issued, shares

20,000,000

Number of shares issued as compensation

725,087

Number of shares issued as compensation, value

$ 31,904

Subsequent Event [Member] | Blake Carmichael [Member]

Number of shares issued as compensation

849,305

Number of shares issued as compensation, value

$ 37,369

Subsequent Event [Member] | Employee [Member]

Number of shares issued for services, shares

330,636

Subsequent Event [Member] | Grace Kelly Hyatt [Member]

Sale of common stock,shares

2,647,065

Proceeds from commom stock

$ 45,000

Subsequent Event [Member] | Mr. Guzy [Member] | Director Agreement [Member]

Monthly board fee

$ 1,000

Options term

3 years

Options exercisable price

$ 0.0229

Subsequent Event [Member] | Mr. Guzy [Member] | Director Agreement [Member] | Maximum [Member]

Share-based compensation stock option exercisable

2,000,000

Subsequent Event [Member] | Mr. Hyatt [Member]

Warrant outstanding

10,000,000

12,500,000

Proceeds from exercise of warrants

$ 100,000

$ 125,000

Subsequent Event [Member] | Accredited Investor [Member]

Sale of common stock,shares

20,000,000

Proceeds from commom stock

$ 500,000

Purchase price of stock

$ 0.025

Subsequent Event [Member] | Two Employees [Member]

Number of shares issued for services, shares

1,333,333

Number of shares issued for services, value

$ 64,000

Subsequent Event [Member] | Six Individuals [Member]

Number of shares issued, shares

3,658,633

Incentive compensation

$ 214,648

Cash

53,668

Number of shares issued, value

$ 160,980

Share issued price per shares

$ 0.044