IIOT-OXYS (ITOX) 10-K 3 Jul 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jul. 02, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-50773
Entity Registrant Name	IIOT-OXYS, INC.
Entity Central Index Key	0001290658
Entity Tax Identification Number	81-3485426
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	705 Cambridge Street
Entity Address, City or Town	Cambridge
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02141
City Area Code	401
Local Phone Number	307-3092
Title of 12(g) Security	Common Stock, Par Value $0.001
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float				$ 801,867
Entity Common Stock, Shares Outstanding			555,015,293
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction Flag	false
Auditor Name	Fruci & Associates II, PLLC	Haynie & Company
Auditor Firm ID	5525	457
Auditor Location	Spokane, Washington	Salt Lake City, Utah

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 644	$ 33,336
Accounts receivable, net	5,460	28,941
Prepaid expenses and other current assets	2,306	7,773
Total Current Assets	8,410	70,050
Note receivable, net of discount of $0 and $4,716 at December 31, 2023 and 2022, respectively	0	195,284
Intangible assets, net	199,085	248,585
Total Assets	207,495	513,919
Current Liabilities
Accounts payable	219,551	133,408
Accrued liabilities	534,138	395,714
Deferred revenue	31,425	31,425
Unearned interest	0	5,151
Notes payable - current	435,000	363,167
Shares payable to related parties	15,225	14,624
Salaries payable to related parties	380,579	263,516
Derivative liabilities	535,653	469,873
Total Current Liabilities	2,151,571	1,676,878
Notes payable	58,988	104,300
Due to stockholders	1,000	1,000
Total Liabilities	2,211,559	1,782,178
Commitments and Contingencies (Note 5)
Series B Convertible Preferred Stock, 600 shares designated, $0.001 Par Value, $1,200 stated value; 516 shares and 454 shares issued and outstanding at December 31, 2023 and 2022, respectively. Liquidation preference $619,200 and $544,800 at December 31, 2023 and 2022, respectively	619,200	544,800
Stockholders' Equity (Deficit)
Preferred stock, value
Common Stock $0.001 Par Value, 1,000,000,000 shares authorized; 470,015,293 shares and 352,174,583 shares issued and outstanding at December 31, 2023 and 2022, respectively	470,016	352,175
Additional paid in capital	7,350,291	7,141,877
Accumulated deficit	(10,443,597)	(9,307,137)
Total Stockholders' Equity (Deficit)	(2,623,264)	(1,813,059)
Total Liabilities and Stockholders' Equity	207,495	513,919
Series A Preferred Stock [Member]
Stockholders' Equity (Deficit)
Preferred stock, value	$ 26	$ 26

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt discount	$ 0	$ 4,716
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	470,015,293	352,174,583
Common stock, shares outstanding	470,015,293	352,174,583
Series B Convertible Preferred Stock [Member]
Preferred stock, shares designated	600	600
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, stated value	$ 1,200	$ 1,200
Preferred stock, shares issued	516	454
Preferred stock, shares outstanding	516	454
Liquidation preference	$ 619,200	$ 544,800
Series A Preferred Stock [Member]
Preferred stock, shares issued	25,845	25,845
Preferred stock, shares outstanding	25,845	25,845

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 114,666	$ 88,904
Cost of Sales	76,645	10,499
Gross Profit	38,021	78,405
Operating Expenses
Amortization of intangible assets	49,500	49,500
Bad Debt	214,103	0
General and administrative	467,817	683,571
Total Operating Expenses	731,420	733,071
Other Income (Expense)
Gain (Loss) on change in FMV of derivative liability	(4,100)	190,462
Gain (Loss) on derivative	(185,973)	(200,519)
Interest income	25,969	17,634
Interest expense	(210,426)	(377,138)
Total Other Income (Expense)	(374,530)	(369,561)
Net Loss Before Income Taxes	(1,067,929)	(1,024,227)
Provision for Income Tax	0	0
Net Loss	(1,067,929)	(1,024,227)
Convertible Preferred Stock Dividend	(68,531)	(52,654)
Net Loss Attributable to Common Stockholders	$ (1,136,460)	$ (1,076,881)
Net Profit (Loss) Per Share Attributable to Common Stockholders - Basic	$ 0	$ 0
Net Profit (Loss) Per Share Attributable to Common Stockholders - Diluted	$ 0	$ 0
Weighted Average Shares Outstanding Attributable to Common Stockholders - Basic	406,685,267	273,238,664
Weighted Average Shares Outstanding Attributable to Common Stockholders - Diluted	406,685,267	273,238,664

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance at Dec. 31, 2021			$ 26	$ 220,255	$ 7,008,098	$ (8,544,232)	$ (1,315,853)
Beginning balance, shares at Dec. 31, 2021	25,845	0		220,254,395
Common stock issued for financing commitments				$ 120,570	436,495		557,065
Common stock issued for financing commitments, shares				120,570,188
Sales commissions paid on capital raise					(11,141)		(11,141)
Common stock issued for services				$ 100	800		900
Common stock issued for services, shares				100,000
Common stock issued for conversion of convertible note payables				$ 11,250	78,750		90,000
Common stock issued for conversion of convertible note payables, shares				11,250,000
Beneficial Conversion Feature Associated with Discounts					(371,125)	313,976	(57,149)
Net loss						(1,076,881)	(1,076,881)
Ending balance at Dec. 31, 2022			26	$ 352,175	7,141,877	(9,307,137)	(1,813,059)
Ending balance, shares at Dec. 31, 2022	25,845	0		352,174,583
Common stock issued for financing commitments				$ 31,604	22,592		54,196
Common stock issued for financing commitments, shares				31,603,364
Sales commissions paid on capital raise					(2,324)		(2,324)
Common stock issued for services				$ 3,450	1,215		4,665
Common stock issued for services, shares				3,450,000
Common stock issued for settlement of accrued interest on note payable				$ 20,000	(2,000)		18,000
Common stock issued for settlement of accrued interest on note payable, shares				20,000,000
Common stock issued for conversion of convertible note payables				$ 62,787	2,637		65,424
Common stock issued for conversion of convertible note payables, shares				62,787,345
Net loss						(1,136,460)	(1,136,460)
Loss on extinguishment of notes payable					186,294		186,294
Ending balance at Dec. 31, 2023			$ 26	$ 470,016	$ 7,350,291	$ (10,443,597)	$ (2,623,264)
Ending balance, shares at Dec. 31, 2023	25,845	0		470,015,292

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows From Operating Activities
Net loss	$ (1,136,460)	$ (1,076,881)
Adjustments to reconcile net loss to net cash (used) by operating activities
Stock compensation expense for services	4,665	900
Bad debts	214,103	0
Discount on note receivable	0	4,716
Amortization of debt discount on notes payable and preferred stock	12,400	0
Amortization of intangible assets	49,500	49,500
Loss on extinguishment of notes payable	186,294	0
Changes in Operating Assets and Liabilities
Decrease (increase) in accounts receivable	4,663	(17,661)
Decrease in prepaid expenses and other current assets	5,467	0
Increase (decrease) in accounts payable	86,145	(27,763)
Increase in accrued liabilities	248,368	148,558
Increase in derivative liability	65,779	267,257
(Decrease) increase in unearned interest	(5,151)	5,151
(Decrease) in deferred revenue	0	(15,000)
Increase in shares payable to related parties	601	14,624
Increase (decrease) in salaries payable to related parties	117,063	(10,410)
Net Cash Used by Operating Activities	(146,564)	(657,009)
Cash Flows from Investing Activities
Cash paid for note receivable	0	(200,000)
Net Cash used in Investing Activities	0	(200,000)
Cash Flows from Financing Activities
Cash received from sale of common stock, net	51,872	545,924
Proceeds from sale of Series B Preferred Stock	62,000	297,600
Net Cash Provided by Financing Activities	113,872	843,524
Net (Decrease) in Cash and Cash Equivalents	(32,692)	(13,485)
Cash and Cash Equivalents - Beginning of Period	33,336	46,821
Cash and Cash Equivalents - End of Period	644	33,336
Supplement Disclosures of Cash Flow Information
Interest paid	0	0
Income taxes paid	0	0
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Discount on notes payable	0	32,852
Conversion of convertible notes payable and derivative liabilities	4,665	90,000
Deferred financing cost on notes payable	75,700	0
Discount on Series B Convertible Preferred Stock	$ 0	$ 297,600

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (1,067,929)	$ (1,024,227)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

NATURE OF OPERATIONS, BASIS OF

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN	NOTE 1 - NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN Unless otherwise indicated, any reference to “the Company”, “we”, “us”, or “its” refers to IIOT-OXYS, Inc., a Nevada corporation, and as applicable to its wholly-owned subsidiaries, OXYS Corporation, a Nevada corporation, and HereLab, Inc., a Delaware corporation. IIOT-OXYS, Inc., incorporated in Nevada on July 6, 2017, (the “ Company Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“ GAAP Principles of Consolidation The consolidated financial statements for the years ended December 31, 2023 and 2022, respectively, include the accounts of Company, and its wholly-owned subsidiaries OXYS Corporation and HereLab, Inc. All significant intercompany balances and transactions have been eliminated. Reclassifications Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no effect on previously reported net income. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related party. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the accompanying financial statements, the Company has suffered continuing operating losses and reported a net loss of $ 1,136,460 146,564 10,443,597 Management believes that the Company will be able to achieve a satisfactory level of liquidity to meet the Company’s obligations for the next 12 months by generating cash through additional borrowings and/or sale of equity securities, as needed. However, there can be no assurance that the Company will be able to generate sufficient liquidity to maintain its operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. These accounting policies conform to GAAP in all material respects and have been consistently applied in preparing the accompanying financial statements. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company reported a cash balance of $ 644 33,336 Customer Concentration For the year ended December 31, 2023, 100 100 Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. The Company determines the allowance for doubtful accounts by identifying potential troubled accounts and by using historical experience and future expectations applied to an aging of accounts and follows the guidelines and processes of measuring both current and expected future credit losses. Trade accounts receivable are written off when deemed uncollectible. Recoveries of trade accounts receivable previously written off are recorded as income when received. The Company has adopted and implemented Accounting Standards Codification (“ASC”) Topic 326 Financial Instruments – Credit Losses no Long-Lived Assets The Company regularly reviews the carrying value and estimated lives of its long-lived assets to determine whether indicators of impairment may exist that warrant adjustments to the carrying value or estimated useful lives. The determinants used for this evaluation include management’s estimate of the asset’s ability to generate positive income from operations and positive cash flow in future periods as well as the strategic significance of the assets to the Company’s business objectives. Definite-lived intangible assets are amortized on a straight-line basis over the estimated periods benefited and are reviewed when appropriate for possible impairment. Basic and Diluted Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”), ASC 260, “ Earnings per Share” Revenue Recognition The Company recognize revenues when the products are delivered to the customer or services are performed in accordance with the contractual terms of the contract with its customer. The Company recognizes revenue in accordance with ASC Topic No. 606, Revenue from Contracts with Customers According to ASC 606, the Company recognizes revenue based on the following criteria: · Identification of a contract or contracts, with a customer. · Identification of performance obligations in the contract. · Determination of contract price. · Allocation of transaction price to the performance obligation. · Recognition of revenue when, or as, performance obligation is satisfied. Advance payments received from customers for products or services that are to be delivered or performed in the future are recorded as deferred revenues. The Company has elected to treat shipping and handling activities as cost of sales. Additionally, the Company has elected to record revenue net of sales and other similar taxes. Concentration of Credit Risk Financial instruments that potentially expose the Company to concentrations of risk consist primarily of cash and cash equivalents which are generally not collateralized. The Company’s policy is to place its cash and cash equivalents with high quality financial institutions, in order to limit the amount of credit exposure. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC), up to $250,000. At December 31, 2023 and December 31, 2022, the Company had no Fair Value of Financial Instruments and Fair Value Measurements ASC 820, “ Fair Value Measurements and Disclosures”, Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company recorded derivative liabilities as Level 3 to measure the fair value of the change in derivative liabilities. The Company’s consolidated financial instruments consist principally of cash, accounts receivable, prepaid expenses, note receivable, accounts payable, accrued liabilities, notes payable and related parties payable. The Company believes that the recorded values of all the financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions Convertible Debt and Convertible Preferred Stock When the Company issues convertible debt or convertible preferred stock, it first evaluates the balance sheet classification of the convertible instrument in its entirety to determine whether the instrument should be classified as a liability under ASC 480, Distinguishing Liabilities from Equity Derivatives and Hedging Effective January 1, 2022, we early adopted ASU 2020-06, “ Debt—Debt with Conversion and Other Options Derivatives and Hedging—Contracts in Entity’s Own Equity Debt—Debt with Conversion and Other Options Interest Recent Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 720): Improvements to Income Tax Disclosures (“ASU 2023-09”) In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”),

NOTE RECEIVABLE

NOTE RECEIVABLE	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
NOTE RECEIVABLE	NOTE 3 - NOTE RECEIVABLE On April 4, 2022, the Company issued an unsecured convertible promissory note with the principal sum of $ 200,000 7,500 April 4, 2024 192,500 20,000 The Company recorded interest income earned on the Note of $ 20,000 14,849 3,750 2,784 0 5,151 966 4,716 The noteholder is in default of paying $20,000 in interest payments within the six months of April 4, 2022, and has not made any principal payments on the Note to the Company. The Company has provided an allowance for bad debt for the total amount of $ 200,000 15,068

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 - INTANGIBLE ASSETS The Company’s intangible assets comprise of intellectual property revolving around their field tests, sensor integrations, and board designs. Intangible assets, net of amortization at December 31, 2023 and 2022, amounted to $ 199,085 248,585 Schedule of intangible assets December 31, 2023 December 31, 2022 Intangible Assets $ 495,000 $ 495,000 Accumulated amortization (295,915 ) (246,415 ) Intangible Assets, net $ 199,085 $ 248,585 The Company determined that none of its intangible assets were impaired at December 31, 2023 and 2022, respectively. Amortizable intangible assets are amortized using the straight-line method over their estimated useful lives of ten years. Amortization expense of finite-lived intangibles was $ 49,500 49,500 The following table summarizes the Company’s estimated future amortization expense of intangible assets with finite lives as of December 31, 2023: Schedule of future amortization Amortization expense 2024 $ 49,500 2025 49,500 2026 49,500 2027 49,500 Thereafter 1,085 Total $ 199,085

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 - COMMITMENTS AND CONTINGENCIES In prior years, the Company entered into consulting agreements with one director, three executive officers, and one engineer of the Company, which include commitments to issue shares of the Company’s common stock from the Company’s 2017 Stock Incentive Plan and 2019 Stock Incentive Plans. All the consulting agreements have been terminated and shares have been issued in conjunction with the related separation agreements. According to the terms of the agreements, 3,547,788 3,530,000 3,080,000 In the event that the agreement is terminated by either party pursuant to the terms of the agreement, all unvested shares which have been earned shall vest on a pro-rata basis as of the effective date of the termination of the agreement and all unearned, unvested shares shall be terminated. The value of the shares was assigned at fair market value on the effective date of the agreement and the pro-rata number of shares earned was calculated and amortized at the end of each reporting period. On March 18, 2022, the Company adopted 2022 Stock Incentive Plan and reserved for issuance 20,000,000 3,100,000 0 Employment Agreement - CEO On June 2, 2022, the Board approved an Employment Agreement with the CEO dated effective April 1, 2022 whereby, the CEO will receive an annual salary of $100,000 which accrues unless converted into shares of common stock of the Company at a stipulated conversion rate. If the Company reaches $1,000,000 in cumulative sales over a 12-month period, the annual salary will increase to $150,000 commencing the following month. If the Company reaches $5,000,000 in cumulative sales over a 12-month period, the annual salary will increase to $200,000 commencing the following month. The Company awarded the CEO an aggregate of 7,000,000 shares of the Company’s common stock under the 2022 Stock Incentive Plan, which will vest (i) 1,500,000 shares on April 1, 2023, (ii) 2,500,000 shares on April 1, 2024, and (iii) 3,000,000 shares on April 1, 2025. The Company has recorded $ 199,053 and $ 142,424 in salaries payable to the CEO as of December 31, 2023 and 2022, respectively. Employment Agreement – COO/Interim CFO On June 2, 2022, the Board approved an Employment Agreement with the COO/Interim CFO dated effective April 1, 2022, whereby, the officer will receive an annual salary of $100,000 which accrues unless converted into shares of common stock of the Company at a stipulated conversion rate. If the Company reaches $1,000,000 in cumulative sales over a 12-month period, the annual salary will increase to $150,000 commencing the following month. If the Company reaches $5,000,000 in cumulative sales over a 12-month period, the annual salary will increase to $200,000 commencing the following month. The Company awarded the COO/Interim CFO an aggregate of 7,000,000 1,500,000 2,500,000 3,000,000 The shares are valued at the 90% of the fair value of the average share price of the shares of 30 trading days at the end of each quarter. 181,526 121,092

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 6 - CONVERTIBLE NOTES PAYABLE The following table summarizes the outstanding balance of convertible notes payable, interest and conversion rates as of December 31, 2023 and December 31, 2022, respectively. Schedule of convertible notes payable December 31, 2023 December 31, 2022 A. $ 205,000 $ 205,000 B. 55,000 55,000 D. 50,000 50,000 E. 125,000 125,000 F. – 33,167 G. 58,988 75,000 493,988 543,167 Less deferred financing costs – (75,700 ) Net balance 493,988 467,467 Less current portion (435,000 ) (363,167 ) Long term portion $ 58,988 $ 104,300 A. January 18, 2018 Convertible Note and Warrants (“Note A”) On March 14, 2022, the noteholder of Note A agreed to extend the maturity date of March 1, 2022 of the Senior Secured Convertible Promissory Note to March 1, 2023, in exchange for the reduction of the conversion price to $0.008 per share, and all prior Events of Default (as defined in the Note A) including penalties were waived, and all future Events of Default (as defined in the Note A) pertaining to the future payment of interest were waived through maturity. On July 21, 2023, the noteholder of Note A agreed to extend the maturity date to March 1, 2024 · Upon request of the noteholder of Note A, the Company shall issue twenty thousand dollars ($20,000) worth of common shares (the “1 st st · The Company shall use its best efforts to file a registration statement registering the resales of the 1 st · Upon full conversion of the Note A and Note D, the Company shall issue to the holder of Note A fifty thousand dollars ($50,000) worth of common shares (the “2nd Incentive Shares”) and the price per 2nd Incentive Share shall be the VWAP per common share of the Company (subject to adjustments) for the previous ten (10) Trading Days. · The Company shall use its best efforts to file a registration statement registering the resales of the 2nd Incentive Shares within forty-five (45) calendar days from the date of issuance. The Company shall use is best efforts to have the registration statement declared “effective” within sixty (60) calendar days from its filing. The Company shall use its best efforts to have a registration statement registering the resales of the 2nd Incentive Shares remain effective until such time that the noteholder of Note A no longer holds any such 2nd Incentive Shares. All other terms and conditions of the convertible promissory note remain the same. The noteholder of Note A waives all events of default pertaining to the Note A, known or unknown to the noteholder, by the Company prior to the date hereof. The noteholder also waives all defaults of the transaction documents, known or unknown to the noteholder of Note A by the Company prior to the date hereof. The Company recorded interest expense of $ 24,600 28,832 184,468 159,868 The principal balance payable on Note A amounted to $ 205,000 B. January 2019 Convertible Note and Warrants (“Note B”) Effective March 1, 2021, the noteholder of Note B agreed to extend the maturity date of the Senior Secured Convertible Promissory Note to March 1, 2024, and all prior Events of Default (as defined in the Note B) including penalties were waived, and all other terms of the Note B remain the same. The Company recorded interest expense of $ 2,750 2,750 13,592 10,842 149,766 The principal balance payable on Note B amounted to $ 55,000 D. March 2019 Convertible Note and Warrants (“Note D”) On March 14, 2022, the noteholder of Note D agreed to extend the maturity date of March 1, 2022 of the Senior Secured Convertible Promissory Note to March 1, 2023, in exchange for the reduction of the conversion price to $0.008 per share, and all prior Events of Default (as defined in the Note D) including penalties were waived, and all future Events of Default (as defined in the Note D) pertaining to the future payment of interest were waived through maturity. On July 21, 2023, the noteholder of Note A agreed to extend the maturity of March 1, 2023 date to March 1, 2024 The Company recorded interest expense of $ 6,000 6,000 26,698 20,698 36,528 50,000 E. August 2019 Convertible Note and Warrants (“Note E”) On August 2, 2021, the noteholder of Note E agreed to extend the maturity date of the Senior Secured Convertible Promissory Note to August 2, 2024. All other terms and conditions of the Note E remain the same. The Company recorded interest expense of $ 15,000 15,000 63,690 48,690 125,000 F. August 29, 2019 Convertible Note and Warrants (“Note F”) On April 29, 2022, the noteholder of Note F agreed to extend the maturity date of the Secured Convertible Promissory Note to April 29, 2023 25,814 5,787 17,837,838 7,353 71 4,949,507 The Company recorded interest expense of $ 829 3,317 0 5,029 0 33,167 G . July 2020 Equity Financing Arrangement (“Note G”) On April 29, 2022, the noteholder of Note G agreed to extend the maturity date of the Secured Convertible Promissory Note to April 29, 2023 On October 1, 2023, the noteholder G converted $ 18,000 20 0.0009 3,137 7,863 20 0.00055 12,875 1,125 20 0.0007 The Company recorded interest expense of $ 11,148 7,500 0 17,240 75,700 The principal balance payable of Note G amounted to $ 58,988 75,000

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 7 - EARNINGS (LOSS) PER SHARE The following table sets forth the computation of basic and diluted net loss per share of common stock for the years ended December 31, 2023 and 2022: Schedule of earnings per share Year ended 2023 2022 Net loss attributable to common stockholders (basic) $ (1,136,460 ) $ (1,076,881 ) Shares used to compute net loss per common share, basic and diluted 406,685,267 273,238,664 Net loss per share attributable to common stockholders, basic and diluted $ (0.00 ) $ (0.00 ) Basic net loss per share is calculated by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted-average number of common shares and common share equivalents outstanding for the period. Common stock equivalents are only included when their effect is dilutive. The Company’s potentially dilutive securities which include stock options, convertible debt, convertible preferred stock and common stock warrants have been excluded from the computation of diluted net loss per share as they would be anti-dilutive. For all periods presented, there is no difference in the number of shares used to compute basic and diluted shares outstanding due to the Company’s net loss position. The following outstanding common stock equivalents have been excluded from diluted net loss per common share for the years ended December 31, 2023 and 2022, respectively, because their inclusion would be anti-dilutive: Schedule of anti dilutive shares As of December 31, 2023 2022 Warrants to purchase common stock 2,868,397 2,868,397 Potentially issuable shares related to convertible notes payable 837,994,510 366,996,915 Total anti-dilutive common stock equivalents 840,862,907 369,865,312

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 8 - RELATED PARTIES At December 31, 2023 and 2022, the amount due to two stockholders was $ 1,000 3,000 250 The Company executed a convertible promissory note payable with an officer and director (see Note B) and indebted in the principal amount of $ 55,000 13,592 10,842 The Company executed three convertible promissory notes payable with a director (see Note E) and indebted in the principal amount of $ 125,000 63,690 48,690 The Company awarded shares payable to officers and a director valued at $ 4,441 13,941 15,225 14,624

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 9 - STOCKHOLDERS' EQUITY Common Stock 3,000,000,000 0.001 10,000,000 0.001 470,015,293 352,174,583 25,845 Common Stock Holders of shares of common stock are entitled to one vote for each share on all matters to be voted on by the stockholders. Holders of common stock do not have cumulative voting rights. Holders of common stock are entitled to share ratably in dividends, if any, as may be declared from time to time by the Board of Directors in its discretion from funds legally available, therefore. In the event of liquidation, dissolution, or winding up of the Company, the holders of common stock are entitled to share pro rata in all assets remaining after payment in full of all liabilities. All of the outstanding shares of common stock are fully paid and non-assessable. Holders of common stock have no preemptive rights to purchase the Company’s common stock. There are no conversion or redemption rights or sinking fund provisions with respect to the common stock. On February 24, 2021, the Company entered into a Common Stock Purchase Agreement with an investor pursuant to which the investor agreed to purchase up to $5,000,000 of the Company’s registered common stock at $0.015 per share. Pursuant to the Agreement, purchases may be made by the Company during the Commitment Period (as defined in the Agreement) through the submission of a purchase notice to the investor no sooner than ten business days after the preceding closing. No purchase notice can be made in an amount less than $10,000 or greater than $500,000 or greater than two times the average of the daily trading dollar volume for the Company’s common stock during the ten business days preceding the purchase date. Each purchase notice is limited to the investor beneficially owning no more than 4.99% of the total outstanding common stock of the Company at any given time. There are certain conditions precedent to each purchase including, among others, an effective registration statement in place and the VWAP of the closing price of the Company’s common stock greater than $0.0175 for the Company's common stock during the five business days prior to the closing. From January 1, 2023 to December 31, 2023, the investor purchased 31,603,364 54,196 The Company issued to consultants 3,450,000 4,665 On March 23, 2023, the noteholder of Note F converted the principal balance of $ 25,814 7,186 17,837,838 On April 27, 2023, the noteholder of Note F converted the principal balance of $ 7,353 71 4,949,507 On October 17, 2023, the Company issued to noteholder of Note G 20,000,000 18,000 On November 14, 2023, the noteholder of Note G converted the principal balance of $ 3,132 7,862 11,000 20,000,000 On December 14, 2023, the noteholder of Note G converted the principal balance of $ 12,875 1,125 14,000 20,000,000 The Company recorded a loss on extinguishment on Note B and Note D of $ 186,294 As a result of all common stock issuances, the Company recorded 470,015,293 352,174,583 Stock Incentive Plans On December 14, 2017 (the “Effective Date”), the Board of Directors of the Company approved the 2017 Stock Inventive Plan (the “2017 Plan”). Awards may be made under the 2017 Plan for up to 4,500,000 On March 11, 2019 (the “Effective Date”) the Board of Directors of the Company approved the 2019 Stock Incentive Plan (the “2019 Plan”). Awards may be made under the Plan for up to 5,000,000 On March 18, 2022, the Board of Directors approved and adopted the 2022 Stock Incentive Plan (the “2022 Plan”). Awards may be made under the 2022 Plan for up to 20,000,000 7,000,000 7,000,000 300,000 3,100,000 11,200,000 For the years ended December 31, 2023 and 2022, under the 2022 Plan, the Company recorded stock compensation expense of $ 4,441 14,624 3,000,000 2,568,493 The shares earned are valued at the 90% of the average market price of the shares of 30 trading days at the end of each quarter. Shares earned and issued related to the consulting agreements are issued under the 2017 Plan and the 2019 Plan (Note 5). Vesting of the shares is subject to acceleration of vesting upon the occurrence of certain events such as a Change of Control (as defined in the agreement) or the listing of the Company’s common stock on a senior exchange. A summary of the status of the Company’s non-vested shares at December 31, 2023 and 2022 and changes during the year then ended, is presented below: Schedule of summary of non-vested shares 2022 Stock Incentive Plan Shares of Common Stock Weighted Average Exercise Price Balance at December 31, 2021 – $ – Awarded 14,300,000 0.006146 Vested – – Forfeited – – Balance at December 31, 2022 14,300,000 0.006146 Awarded – – Vested (3,100,000 ) – Forfeited – – Balance at December 31, 2023 – (Unvested) 11,200,000 $ 0.006146 Balance at December 31, 2023 – (Vested) 3,100,000 – Total Options outstanding – December 31, 2023 14,300,000 $ 0.006146 Preferred Stock Series A Supervoting Convertible Preferred Stock On July 2, 2020, the Board of Directors of the Corporation had authorized issuance of 15,600 0.001 Dividends: Liquidation and Redemption Rights Conversion Rank Voting Rights A. If at least one share of Series A Super Voting Preferred Stock is issued and outstanding, then the total aggregate issued shares of Series A Super Voting Preferred Stock at any given time, regardless of their number, shall have voting rights equal to 20 times the sum of: i) the total number of shares of Common stock which are issued and outstanding at the time of voting, plus ii) the total number of shares of all Series of Preferred stocks which are issued and outstanding at the time of voting. B. Each individual share of Series A Super Voting Preferred Stock shall have the voting rights equal to: [twenty times the sum of: {all shares of Common stock issued and outstanding at the time of voting + all shares of Series A and any newly designated Preferred stock issued and outstanding at the time of voting}] Divided by: [the number of shares of Series A Super Voting Preferred Stock issued and outstanding at the time of voting] With respect to all matters upon which stockholders are entitled to vote or to which stockholders are entitled to give consent , the holders of the outstanding shares of Series A Super Voting Preferred Stock shall vote together with the holders of Common Stock without regard to class, except as to those matters on which separate class voting is required by applicable law or the Articles of Incorporation or Bylaws. The Company had 25,845 Series B Convertible Preferred Stock Equity Financing On November 16, 2020, the Board of Directors of the Corporation had authorized issuance of up to 600 0.001 1,200 Dividends: Voting Rights Liquidation Conversion Redemption: · 115% of the stated value if the redemption takes place within 90 days of issuance; · 120% of the stated value if the redemption takes place after 90 days and within 120 days of issuance · 125% of the stated value if the redemption takes place after 120 days and within 180 days of issuance; and · each share of Preferred Stock is redeemed one year from the day of issuance November 19, 2020 On November 19, 2020, pursuant to the terms of a Securities Purchase Agreement dated November 16, 2020 (the “SPA”), the Company entered into a new preferred equity financing agreement with GHS Investments, LLC (“GHS”) in the amount of up to $600,000. The SPA provides for GHS’s purchase, from time to time, of up to 600 shares of the newly-designated Series B Convertible Preferred Stock. The initial closing under the SPA consisted of 45 45,000 25 No additional closings may take place after the two-year anniversary of the SPA, or once the entire $600,000 amount has been funded. If the average daily dollar trading volume for the Company’s common stock for the 30 trading days preceding a particular additional closing is at least $50,000 per day, the Company may, at its option, increase the amount of that additional closing to 75 shares of Series B Convertible Preferred Stock ($75,000). The Series B Convertible Preferred Stock is classified as temporary equity, as it is convertible upon issuance at an amount equal to the lowest traded price for the Company’s common stock for the fifteen trading days immediately preceding the date of conversion. Based on the requirements of ASC 815, Derivatives and Hedging On November 19, 2020, GHS purchased a total of 70 45,000 900 On November 19, 2020 (the date of receipt of cash proceeds of $45,000 issuance), the Company valued the fair value of the derivative and recorded an initial derivative liability of $ 103,267 58,267 39,000 39,000 45,000 The Company recalculated the value of the derivative liability associated with this convertible preferred stock recording a loss of $ 211 21,393 The Company recorded $ 10,080 31,400 21,320 72,667 72,456 84,000 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.0141, the closing stock price of the Company's common stock on the date of valuation ranging from $0.00065 to $0.0184, an expected dividend yield of 0%, expected volatility ranging from 160.41% to 440.99%, risk-free interest rates ranging from 0.07% to 5.46%, and an expected term ranging from 0.13 years to 1.50 years. December 16, 2020 On December 16, 2020, pursuant to the terms of the SPA, GHS purchased an additional 85 85,000 1,700 On December 16, 2020 (the date of receipt of cash proceeds of $85,000 issuance), the Company valued the fair value of the derivative and recorded an initial derivative liability of $ 106,241 21,241 17,000 17,000 85,000 The Company recalculated the value of the derivative liability associated with this convertible preferred stock and recorded a loss of $ 256 31,043 12,240 37,223 24,983 88,238 87,982 102,000 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.0141, the closing stock price of the Company's common stock on the date of valuation ranging from $0.00065 to $0.0184, an expected dividend yield of 0%, expected volatility ranging from 160.41% to 437.59%, risk-free interest rates ranging from 0.07% to 5.46%, and an expected term ranging from 0.21 years to 1.50 years. December 20, 2021 On December 20, 2021, pursuant to the terms of the SPA, GHS purchased an additional 51 51,000 1,000 51 The Company recalculated the value of the derivative liability associated with this convertible preferred stock recording a loss of $ 154 52,789 9,200 7,344 7,565 14,909 7,565 52,943 52,789 61,200 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.005 the closing stock price of the Company's common stock on the date of valuation ranging from $0.00065 to $0.0070, an expected dividend yield of 0%, expected volatility ranging from 174.58% to 221.64%, risk-free interest rates ranging from 0.91% to 5.46%, and an expected term of 1.50 years. February 7, 2022 On February 7, 2022, pursuant to the terms of the SPA, GHS purchased an additional 51 51,000 1,000 On February 7, 2022 (the date of receipt of cash proceeds of $51,000 issuance), the Company valued the fair value of the derivative and recorded an initial derivative liability of $ 65,025 14,025 10,200 10,200 51,000 154 12,234 7,344 6,579 13,923 6,579 52,943 52,789 61,200 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.0096, the closing stock price of the Company's common stock on the date of valuation ranging from $0.00065 to $0.0172, an expected dividend yield of 0%, expected volatility ranging from 160.35% to 201.38%, risk-free interest rates ranging from 1.09% to 5.46%, and an expected term of 1.35 to 1.5 years. March 24, 2022 On March 24, 2022, pursuant to the terms of the SPA, GHS purchased an additional 136 136,000 2,720 On March 24, 2022 (the date of receipt of cash proceeds of $136,000 issuance), the Company valued the fair value of the derivative and recorded an initial derivative liability of $ 328,422 192,422 27,200 27,200 136,000 410 187,650 19,584 15,131 34,715 15,131 141,182 140,772 163,200 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.0096, the closing stock price of the Company's common stock on the date of valuation ranging from $0.00065 to $0.00183, an expected dividend yield of 0%, expected volatility ranging from 160.35% to 201.38%, risk-free interest rates ranging from 1.55% to 5.46%, and an expected term of 1.48 to 1.5 years. November 17, 2022 On November 17, 2022, pursuant to the terms of the SPA, GHS purchased an additional 61 61,000 1,220 On November 17, 2022 (the date of receipt of cash proceeds of $61,000 issuance), the Company valued the fair value of the derivative and recorded an initial derivative liability of $ 54,072 6,928 12,200 12,200 61,000 184 9,069 8,784 1,059 9,843 1,059 63,324 63,140 73,200 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.0020, the closing stock price of the Company's common stock on the date of valuation ranging from $0.00065 to $0.0022, an expected dividend yield of 0%, expected volatility ranging from 174.58% to 201.388%, risk-free interest rates ranging from 4.68% to 5.46%, and an expected term of 1.5 years. August 24, 2023 On August 24, 2023, pursuant to the terms of the SPA, GHS purchased 62 62,000 1,240 On August 24, 2023 (the date of receipt of cash proceeds of $62,000 issuance), the Company valued the fair value of the derivative and recorded an initial derivative liability of $ 61,679 321 12,400 12,400 62,000 The Company recalculated the value of the derivative liability associated with the convertible note at December 31, 2023 and recorded a loss of $ 2,732 3,155 3,155 64,411 74,400 The Company valued the conversion feature using the Black-Scholes option pricing model with the following assumptions: conversion exercise prices ranging from $0.0006 to $0.0014, the closing stock price of the Company’s common stock on the date of valuation ranging from $0.00065 to $0.0015, an expected dividend yield of 0%, expected volatility ranging from 189.98% to 201.38%, risk-free interest rates ranging from 4.79% to 5.46%, and an expected term of 1.5 years. The following table represents the change in the fair value of the derivative liabilities for the years ended December 31, 2023 and 2022, respectively. Level 1 Level 2 Level 3 Balance at December 31, 2021 $ – $ – $ 237,544 Change in the fair value of derivative liability – – 232,328 Balance at December 31, 2022 – – 469,872 Change in the fair value of derivative liability – – 65,781 Balance at December 31, 2023 $ – $ – $ 535,653 As a result of issuance of derivative instruments, the Company recorded a derivative liability of $ 535,653 469,873 619,200 544,800 Warrants A summary of the status of the Company’s warrants as of December 31, 2023 and 2022 and changes during the years then ended, is presented below: Schedule of summary of warrant activity Shares Under Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding at December 31, 2021 2,868,397 $ 0.00084 2.4 Issued – – Expired/Forfeited – – Outstanding at December 31, 2022 2,868,397 $ 0.00084 1.4 Issued – – Exercised – – Expired/Forfeited – – Outstanding at December 31, 2023 2,868,397 $ 0.00084 0.4

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 - INCOME TAXES Income tax expense for the year ended December 31, 2023 and 2022 is summarized as follows: Schedule of components of income tax expense (benefit) December 31, December 31, Deferred: Federal $ (238,657 ) $ (226,145 ) State (55,118 ) (52,229 ) Change in valuation allowance 293,775 278,374 Income tax expense (benefit) $ – $ – The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations: Schedule of effective income tax rate reconciliation December 31, December 31, Tax at statutory tax rate 21.00% 21.00% State taxes 4.85% 4.85% Other permanent items (0.02)% (0.24)% Valuation allowance -25.83% -25.61% Income tax expense – – The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at December 31, 2023 and 2022 are as follows: Schedule of deferred tax assets and liabilities December 31, December 31, Deferred tax assets: Net operating loss carry forward $ 2,700,136 $ 2,405,788 Total gross deferred tax assets 2,700,136 2,405,788 Less: valuation allowance (2,700,136 ) (2,405,788 ) Net deferred tax assets $ – $ – Deferred income taxes are provided for the tax effects of transactions reported in the financial statements and consist of deferred taxes related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. At December 31, 2023 and 2022, the Company had accumulated net operating losses of approximately $ 10,444,000 9,307,000 In the ordinary course of business, the Company’s income tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessment by these taxing authorities. Accordingly, the Company believes that it is more likely than not that it will realize the benefits of tax positions it has taken in its tax returns or for the amount of any tax benefit that exceeds the cumulative probability threshold in accordance with FASB ASC 740. Differences between the estimated and actual amounts determined upon ultimate resolution, individually or in the aggregate, are not expected to have a material adverse effect on the Company’s financial position. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of December 31, 2023, tax years 2022, 2021 and 2020 remain open for examination by the Internal Revenue Service and the Massachusetts Division of Revenue. The Company has received no notice of audit from the Internal Revenue Service or the Massachusetts Division of Revenue for any of the open tax years.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date of this Report, the date the financial statements were available to be issued, noting the following items that would impact the accounting for events or transactions in the current period or require additional disclosure. On January 4, 2024, the noteholder of Convertible Promissory Note G elected to convert $9,381 of the principal amount of the note and accrued and unpaid interest of $619 into 20,000,000 shares of common stock at the conversion price the lowest traded price of $0.0005 per share. On January 25, 2024, the noteholder of Convertible Promissory Note G elected to convert $9,480 of the principal amount of the note and accrued and unpaid interest of $520 into 20,000,000 shares of common stock at the conversion price of the lowest traded price of $0.0005 per share. On February 5, 2024, the Company and the noteholder of Convertible Promissory Note B entered into a Debt Exchange Agreement to convert $55,000 principal balance of Note B and $14,600 of accrued and unpaid interest as of the maturity date of Note B on March 1, 2024. In exchange for the cancellation of all indebtedness of the Company owed to the noteholder B as evidenced by the Convertible Note, and for no additional consideration, the Company agreed to issue to the noteholder B, 57 shares of the Company’s Series C convertible preferred stock at the stated value of $1,200 per share. On February 19, 2024, the noteholder of Convertible Promissory Note G elected to convert $11,499 of the principal amount of the note and accrued and unpaid interest of $501 into 20,000,000 shares of common stock at the conversion price the lowest traded price of $0.0006 per share. On March 12, 2024, the noteholder of Convertible Promissory Note G elected to convert $14,686 of the principal amount of the note and accrued and unpaid interest of $314 into 25,000,000 shares of common stock at the conversion price the lowest traded price of $0.0006 per share. On April 15, 2024, pursuant to the terms of the SPA, GHS purchased 20 shares of Series B Convertible Preferred Stock for gross proceeds of $20,000. The Company paid $400 in selling commissions to complete this financing and $2,000 in purchaser’s legal fees. On May 28, 2024, the Company filed an amendment to its Articles of Incorporation increasing its authorized common shares to 3,000,000,000.

NATURE OF OPERATIONS, BASIS O_2

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“ GAAP
Principles of Consolidation	Principles of Consolidation The consolidated financial statements for the years ended December 31, 2023 and 2022, respectively, include the accounts of Company, and its wholly-owned subsidiaries OXYS Corporation and HereLab, Inc. All significant intercompany balances and transactions have been eliminated.
Reclassifications	Reclassifications Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no effect on previously reported net income.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related party. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Going Concern	Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the accompanying financial statements, the Company has suffered continuing operating losses and reported a net loss of $ 1,136,460 146,564 10,443,597 Management believes that the Company will be able to achieve a satisfactory level of liquidity to meet the Company’s obligations for the next 12 months by generating cash through additional borrowings and/or sale of equity securities, as needed. However, there can be no assurance that the Company will be able to generate sufficient liquidity to maintain its operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company reported a cash balance of $ 644 33,336
Customer Concentration	Customer Concentration For the year ended December 31, 2023, 100 100
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. The Company determines the allowance for doubtful accounts by identifying potential troubled accounts and by using historical experience and future expectations applied to an aging of accounts and follows the guidelines and processes of measuring both current and expected future credit losses. Trade accounts receivable are written off when deemed uncollectible. Recoveries of trade accounts receivable previously written off are recorded as income when received. The Company has adopted and implemented Accounting Standards Codification (“ASC”) Topic 326 Financial Instruments – Credit Losses no
Long-Lived Assets	Long-Lived Assets The Company regularly reviews the carrying value and estimated lives of its long-lived assets to determine whether indicators of impairment may exist that warrant adjustments to the carrying value or estimated useful lives. The determinants used for this evaluation include management’s estimate of the asset’s ability to generate positive income from operations and positive cash flow in future periods as well as the strategic significance of the assets to the Company’s business objectives. Definite-lived intangible assets are amortized on a straight-line basis over the estimated periods benefited and are reviewed when appropriate for possible impairment.
Basic and Diluted Earnings (Loss) Per Common Share	Basic and Diluted Earnings (Loss) Per Common Share The Company computes earnings (loss) per share in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”), ASC 260, “ Earnings per Share”
Revenue Recognition	Revenue Recognition The Company recognize revenues when the products are delivered to the customer or services are performed in accordance with the contractual terms of the contract with its customer. The Company recognizes revenue in accordance with ASC Topic No. 606, Revenue from Contracts with Customers According to ASC 606, the Company recognizes revenue based on the following criteria: · Identification of a contract or contracts, with a customer. · Identification of performance obligations in the contract. · Determination of contract price. · Allocation of transaction price to the performance obligation. · Recognition of revenue when, or as, performance obligation is satisfied. Advance payments received from customers for products or services that are to be delivered or performed in the future are recorded as deferred revenues. The Company has elected to treat shipping and handling activities as cost of sales. Additionally, the Company has elected to record revenue net of sales and other similar taxes.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially expose the Company to concentrations of risk consist primarily of cash and cash equivalents which are generally not collateralized. The Company’s policy is to place its cash and cash equivalents with high quality financial institutions, in order to limit the amount of credit exposure. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC), up to $250,000. At December 31, 2023 and December 31, 2022, the Company had no
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements ASC 820, “ Fair Value Measurements and Disclosures”, Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company recorded derivative liabilities as Level 3 to measure the fair value of the change in derivative liabilities. The Company’s consolidated financial instruments consist principally of cash, accounts receivable, prepaid expenses, note receivable, accounts payable, accrued liabilities, notes payable and related parties payable. The Company believes that the recorded values of all the financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740-10, “ Accounting for Uncertain Income Tax Positions
Convertible Debt and Convertible Preferred Stock	Convertible Debt and Convertible Preferred Stock When the Company issues convertible debt or convertible preferred stock, it first evaluates the balance sheet classification of the convertible instrument in its entirety to determine whether the instrument should be classified as a liability under ASC 480, Distinguishing Liabilities from Equity Derivatives and Hedging Effective January 1, 2022, we early adopted ASU 2020-06, “ Debt—Debt with Conversion and Other Options Derivatives and Hedging—Contracts in Entity’s Own Equity Debt—Debt with Conversion and Other Options Interest
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 720): Improvements to Income Tax Disclosures (“ASU 2023-09”) In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”),

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets December 31, 2023 December 31, 2022 Intangible Assets $ 495,000 $ 495,000 Accumulated amortization (295,915 ) (246,415 ) Intangible Assets, net $ 199,085 $ 248,585
Schedule of future amortization	Schedule of future amortization Amortization expense 2024 $ 49,500 2025 49,500 2026 49,500 2027 49,500 Thereafter 1,085 Total $ 199,085

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Schedule of convertible notes payable December 31, 2023 December 31, 2022 A. $ 205,000 $ 205,000 B. 55,000 55,000 D. 50,000 50,000 E. 125,000 125,000 F. – 33,167 G. 58,988 75,000 493,988 543,167 Less deferred financing costs – (75,700 ) Net balance 493,988 467,467 Less current portion (435,000 ) (363,167 ) Long term portion $ 58,988 $ 104,300

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of earnings per share	Schedule of earnings per share Year ended 2023 2022 Net loss attributable to common stockholders (basic) $ (1,136,460 ) $ (1,076,881 ) Shares used to compute net loss per common share, basic and diluted 406,685,267 273,238,664 Net loss per share attributable to common stockholders, basic and diluted $ (0.00 ) $ (0.00 )
Schedule of anti dilutive shares	Schedule of anti dilutive shares As of December 31, 2023 2022 Warrants to purchase common stock 2,868,397 2,868,397 Potentially issuable shares related to convertible notes payable 837,994,510 366,996,915 Total anti-dilutive common stock equivalents 840,862,907 369,865,312

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of summary of non-vested shares	Schedule of summary of non-vested shares 2022 Stock Incentive Plan Shares of Common Stock Weighted Average Exercise Price Balance at December 31, 2021 – $ – Awarded 14,300,000 0.006146 Vested – – Forfeited – – Balance at December 31, 2022 14,300,000 0.006146 Awarded – – Vested (3,100,000 ) – Forfeited – – Balance at December 31, 2023 – (Unvested) 11,200,000 $ 0.006146 Balance at December 31, 2023 – (Vested) 3,100,000 – Total Options outstanding – December 31, 2023 14,300,000 $ 0.006146
Schedule of summary of warrant activity	Schedule of summary of warrant activity Shares Under Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding at December 31, 2021 2,868,397 $ 0.00084 2.4 Issued – – Expired/Forfeited – – Outstanding at December 31, 2022 2,868,397 $ 0.00084 1.4 Issued – – Exercised – – Expired/Forfeited – – Outstanding at December 31, 2023 2,868,397 $ 0.00084 0.4

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense (benefit)	Schedule of components of income tax expense (benefit) December 31, December 31, Deferred: Federal $ (238,657 ) $ (226,145 ) State (55,118 ) (52,229 ) Change in valuation allowance 293,775 278,374 Income tax expense (benefit) $ – $ –
Schedule of effective income tax rate reconciliation	Schedule of effective income tax rate reconciliation December 31, December 31, Tax at statutory tax rate 21.00% 21.00% State taxes 4.85% 4.85% Other permanent items (0.02)% (0.24)% Valuation allowance -25.83% -25.61% Income tax expense – –
Schedule of deferred tax assets and liabilities	Schedule of deferred tax assets and liabilities December 31, December 31, Deferred tax assets: Net operating loss carry forward $ 2,700,136 $ 2,405,788 Total gross deferred tax assets 2,700,136 2,405,788 Less: valuation allowance (2,700,136 ) (2,405,788 ) Net deferred tax assets $ – $ –

NATURE OF OPERATIONS, BASIS O_3

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Net loss	$ 1,136,460	$ 1,076,881
Cash flows in operating activities	146,564	657,009
Accumulated deficit	$ 10,443,597	$ 9,307,137

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Cash and cash equivalents	$ 644	$ 33,336
Allowance for doubtful accounts	0	0
Cash in excess of FDIC insurance limit	$ 0	$ 0
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage	100%	100%

NOTE RECEIVABLE (Details Narrat

NOTE RECEIVABLE (Details Narrative) - USD ($)		12 Months Ended
	Apr. 04, 2022	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advance for note receivable		$ 0	$ 200,000
Amortized the discount on note receivable		3,750	2,784
Unearned interest		0	5,151
Allowance for bad debts		214,103	0
Note Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable, face amount	$ 200,000
Note receivable, unamortized discount	$ 7,500	966	4,716
Note receivable, maturity date	Apr. 04, 2024
Advance for note receivable	$ 192,500
Prepaid interest received	$ 20,000
Interest income		20,000	14,849
Unearned interest		0	$ 5,151
Allowance for bad debts		200,000
Interest receivable		$ 15,068

INTANGIBLE ASSETS (Details - In

INTANGIBLE ASSETS (Details - Intangible assets) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	$ 495,000	$ 495,000
Accumulated amortization	(295,915)	(246,415)
Intangible Assets, net	$ 199,085	$ 248,585

INTANGIBLE ASSETS (Details - Es

INTANGIBLE ASSETS (Details - Estimated future amortization expense)	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 49,500
2025	49,500
2026	49,500
2027	49,500
Thereafter	1,085
Total	$ 199,085

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets, net of amortization	$ 199,085	$ 248,585
Amortization expense	$ 49,500	$ 49,500

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jun. 02, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 18, 2022	Mar. 11, 2019	Dec. 14, 2017
Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Salaries payable		$ 199,053	$ 142,424
Chief Operating Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Salaries payable		$ 181,526	$ 121,092
2017 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares		3,547,788	3,547,788
Stock vested, shares						4,500,000
2019 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares		3,530,000	3,080,000
Stock vested, shares					5,000,000
2022 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares		3,100,000	0
Common stock reserved for issuance				20,000,000
Stock vested, shares				20,000,000
2022 Stock Incentive Plan [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
[custom:StockGrantedDuringPeriod]	7,000,000
2022 Stock Incentive Plan [Member] | Chief Executive Officer [Member] | April 1, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	1,500,000
2022 Stock Incentive Plan [Member] | Chief Executive Officer [Member] | April 1, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	2,500,000
2022 Stock Incentive Plan [Member] | Chief Executive Officer [Member] | April 1, 2025 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	3,000,000
2022 Stock Incentive Plan [Member] | Chief Operating Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	7,000,000
2022 Stock Incentive Plan [Member] | Chief Operating Officer [Member] | April 1, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	1,500,000
2022 Stock Incentive Plan [Member] | Chief Operating Officer [Member] | April 1, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	2,500,000
2022 Stock Incentive Plan [Member] | Chief Operating Officer [Member] | April 1, 2025 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock vested, shares	3,000,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Convertible note payable, gross	$ 493,988	$ 543,167
Less: deferred financing costs	0	(75,700)
Net balance	493,988	467,467
Less current portion	(435,000)	(363,167)
Long term portion	58,988	104,300
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Convertible note payable, gross	205,000	205,000
Convertible Notes Payable One [Member]
Debt Instrument [Line Items]
Convertible note payable, gross	55,000	55,000
Convertible Notes Payable Two [Member]
Debt Instrument [Line Items]
Convertible note payable, gross	50,000	50,000
Convertible Notes Payable Three [Member]
Debt Instrument [Line Items]
Convertible note payable, gross	125,000	125,000
Convertible Notes Payable Four [Member]
Debt Instrument [Line Items]
Convertible note payable, gross	0	33,167
Convertible Notes Payable Five [Member]
Debt Instrument [Line Items]
Convertible note payable, gross	$ 58,988	$ 75,000

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)								12 Months Ended
	Dec. 14, 2023	Nov. 14, 2023	Oct. 02, 2023	Jul. 21, 2023	Apr. 27, 2023	Mar. 23, 2023	Apr. 29, 2022	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Convertible notes payable								$ 493,988	$ 543,167
Loss on extinguishment of debt								186,294	0
Debt converted, amount converted	$ 14,000	$ 11,000
Note A [Member]
Debt Instrument [Line Items]
Maturity date				Mar. 01, 2024
Interest expense								24,600	28,832
Accrued interest								184,468	159,868
Convertible notes payable								205,000	205,000
Note B [Member]
Debt Instrument [Line Items]
Interest expense								2,750	2,750
Accrued interest								13,592	10,842
Convertible notes payable								55,000	55,000
Loss on extinguishment of debt								149,766
Note D [Member]
Debt Instrument [Line Items]
Maturity date				Mar. 01, 2024
Interest expense								6,000	6,000
Accrued interest								26,698	20,698
Convertible notes payable								50,000	50,000
Loss on extinguishment of debt								36,528
Note E [Member]
Debt Instrument [Line Items]
Interest expense								15,000	15,000
Accrued interest								63,690	48,690
Convertible notes payable								125,000	125,000
Note F [Member]
Debt Instrument [Line Items]
Maturity date							Apr. 29, 2023
Interest expense								829	3,317
Accrued interest								0	5,029
Convertible notes payable								0	33,167
Debt converted, amount converted					$ 7,353	$ 25,814
Debt converted, interest converted					$ 71	$ 5,787
Debt converted, shares issued					4,949,507	17,837,838
Note G [Member]
Debt Instrument [Line Items]
Maturity date							Apr. 29, 2023
Interest expense								11,148	7,500
Accrued interest								0	17,240
Convertible notes payable								58,988	$ 75,000
Debt converted, amount converted	12,875	3,132
Debt converted, interest converted	$ 1,125	$ 7,863	$ 18,000
Debt converted, shares issued	20,000,000	20,000,000	20,000,000
Debt converted, conversion price	$ 0.0007	$ 0.00055	$ 0.0009
Coversion principal amount		$ 3,137
Deferred financing costs								$ 75,700

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details - Per share info) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net loss attributable to common stockholders (basic)	$ (1,136,460)	$ (1,076,881)
Shares used to compute net loss per common share, basic	406,685,267	273,238,664
Shares used to compute net loss per common share, diluted	406,685,267	273,238,664
Net loss per share attributable to common stockholders, basic	$ 0	$ 0
Net loss per share attributable to common stockholders, diluted	$ 0	$ 0

EARNINGS (LOSS) PER SHARE (De_2

EARNINGS (LOSS) PER SHARE (Details - Antidilutive shares) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock equivalents	840,862,907	369,865,312
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock equivalents	2,868,397	2,868,397
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock equivalents	837,994,510	366,996,915

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Aug. 02, 2021	Mar. 01, 2021
Related Party Transaction [Line Items]
Amount due to stockholders	$ 1,000	$ 1,000
Directors and Officers [Member]
Related Party Transaction [Line Items]
Shares issued, value	4,441	13,941
Professional expense paid	15,225	14,624
Note B [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount				$ 55,000
Accrued interest	13,592	10,842
Note E [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount			$ 125,000
Accrued interest	63,690	48,690
Stockholder [Member]
Related Party Transaction [Line Items]
Rent expense paid to stockholder	3,000	3,000
Rent payable	$ 250	$ 250

STOCKHOLDERS' EQUITY (Details -

STOCKHOLDERS' EQUITY (Details - Non-vested shares) - 2022 Stock Incentive Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares, Beginning Balance	14,300,000	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price, Beginning Balance	$ 0.006146	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	0	14,300,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 0.006146
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares	(3,100,000)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period	0	0
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares, Ending Balance	11,200,000	14,300,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price, Ending Balance	$ 0.006146	$ 0.006146
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares	3,100,000	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	14,300,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.006146

STOCKHOLDERS' EQUITY (Details_2

STOCKHOLDERS' EQUITY (Details - Warrants) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Warrants Outstanding, Beginning Balance	2,868,397	2,868,397
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 0.00084	$ 0.00084
Weighted Average Remaining Contractual Life	4 months 24 days	1 year 4 months 24 days	2 years 4 months 24 days
Warrants Issued	0	0
Weighted Average Exercise Price, Issued	$ 0	$ 0
Warrants Expired/Forfeited	0	0
Weighted Average Exercise Price, Expired/Forfeited	$ 0	$ 0
Warrants Exercised	0
Weighted Average Exercise Price, Exercised	$ 0
Warrants Outstanding, Ending Balance	2,868,397	2,868,397	2,868,397
Weighted Average Exercise Price Outstanding, Ending Balance	$ 0.00084	$ 0.00084	$ 0.00084

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)															12 Months Ended
	Dec. 14, 2023	Nov. 14, 2023	Oct. 17, 2023	Oct. 02, 2023	Aug. 24, 2023	Apr. 27, 2023	Mar. 23, 2023	Nov. 17, 2022	Oct. 03, 2022	Mar. 24, 2022	Feb. 07, 2022	Dec. 20, 2021	Dec. 16, 2020	Nov. 19, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 18, 2022	Nov. 16, 2020	Jul. 02, 2020	Mar. 11, 2019	Dec. 14, 2017
Class of Stock [Line Items]
Common Stock, Shares Authorized															1,000,000,000	1,000,000,000		3,000,000,000
Common Stock, Par or Stated Value Per Share															$ 0.001	$ 0.001
Preferred stock, shares authorized															10,000,000	10,000,000
Preferred stock, par value															$ 0.001	$ 0.001
Common stock, shares outstanding															470,015,293	352,174,583
Issuance of stock value															$ 51,872	$ 545,924
Number of shares issued for services, value															4,665	900
Convertible notes payable, face amount	$ 14,000	$ 11,000
Gain (Loss) on Extinguishment of Debt															$ (186,294)	$ 0
Common stock, shares issued															470,015,293	352,174,583
Stock compensation expense															$ 4,665	$ 900
Shares issued															0	0
Derivative liability payable															$ 535,653	$ 469,873
Amortization of debt discount (premium)															$ 12,400	$ 0
2017 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Shares authorized under the plan																							4,500,000
2019 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Shares authorized under the plan																						5,000,000
2022 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Shares authorized under the plan																			20,000,000
Stock awarded															0	14,300,000
Common shares vested															3,100,000	0
Common shares outstanding, nonvested															11,200,000
Stock compensation expense															$ 4,441	$ 14,624
2022 Stock Incentive Plan [Member] | Officer [Member]
Class of Stock [Line Items]
Stock awarded																7,000,000
2022 Stock Incentive Plan [Member] | Director [Member]
Class of Stock [Line Items]
Stock awarded																7,000,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares outstanding															470,015,293	352,174,583
Number of shares issued for services, shares															3,450,000	100,000
Number of shares issued for services, value															$ 3,450	$ 100
Common stock, shares issued															470,015,293	352,174,583
Note F [Member]
Class of Stock [Line Items]
Convertible notes payable, face amount						$ 7,353	$ 25,814
Accrued interest						$ 71	$ 7,186
Number of shares converted						4,949,507	17,837,838
Interest expense															$ 829	$ 3,317
Note G [Member]
Class of Stock [Line Items]
Number of shares issued, shares			20,000,000
Convertible notes payable, face amount	12,875	3,132
Accrued interest	$ 1,125	$ 7,862	$ 18,000
Number of shares converted	20,000,000	20,000,000		20,000,000
Interest expense															11,148	$ 7,500
Note B And Note G [Member]
Class of Stock [Line Items]
Gain (Loss) on Extinguishment of Debt															$ 186,294
Consultant [Member]
Class of Stock [Line Items]
Number of shares issued for services, shares															3,450,000
Number of shares issued for services, value															$ 4,665
Advisor [Member] | 2022 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Stock awarded									300,000
Officer Advisor And Director [Member] | 2022 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Shares issued															3,000,000	2,568,493
Common Stock Purchase Agreement [Member]
Class of Stock [Line Items]
Number of shares issued, shares															31,603,364
Issuance of stock value															$ 54,196
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding															25,845	25,845
Preferred stock, shares issued															25,845	25,845
Series A Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued December 2021 [Member]
Class of Stock [Line Items]
Number of shares sold																	51
Series A Supervoting Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																					15,600
Preferred stock, par value																					$ 0.001
Preferred stock, shares outstanding															25,845	25,845
Preferred stock, shares issued															25,845	25,845
Series B Convertible Preferred Stock Equity Financing [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																				600
Preferred stock, par value																				$ 0.001
Preferred stock, stated value																				$ 1,200
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized															600	600
Preferred stock, par value															$ 0.001	$ 0.001
Preferred stock, stated value															$ 1,200	$ 1,200
Derivative liability payable															619,200	544,800
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued November 2020 [Member]
Class of Stock [Line Items]
Number of shares issued, shares														45
Stock issued new, value														$ 45,000
Derivative liability payable														103,267	72,667	72,456
Derivative loss on derivative														58,267
Interest expense														39,000
Mezzanine derivative liability														39,000	84,000	84,000
Amortization of debt discount (premium)														$ 45,000
Loss on derivative liability															211	211
Gain on derivative liability															21,393	21,393
Preferred stock dividend expense															10,080	10,080
Derivative liability payable															31,400	21,320
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued November 2020 [Member] | Commitment Fee [Member]
Class of Stock [Line Items]
Number of shares issued, shares														25
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued November 2020 [Member] | Additional Sale [Member]
Class of Stock [Line Items]
Number of shares issued, shares														70
Proceeds from sale of equity														$ 45,000
Payments of stock issuance costs														$ 900
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued December 2020 [Member]
Class of Stock [Line Items]
Number of shares issued, shares													85
Proceeds from sale of equity													$ 85,000
Payments of stock issuance costs													1,700
Derivative liability payable													106,241		88,238	87,982
Derivative loss on derivative													21,241
Interest expense													17,000
Mezzanine derivative liability													17,000		102,000	102,000
Amortization of debt discount (premium)													$ 85,000
Loss on derivative liability															256	256
Gain on derivative liability															31,043	31,043
Preferred stock dividend expense															12,240	12,240
Derivative liability payable															37,223	24,983
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued December 2021 [Member]
Class of Stock [Line Items]
Number of shares issued, shares												51
Proceeds from sale of equity												$ 51,000
Payments of stock issuance costs												1,000
Derivative liability payable															52,943	52,789
Mezzanine derivative liability															61,200	61,200
Loss on derivative liability															154	52,789
Preferred stock dividend expense															7,344	7,565
Derivative liability payable															14,909	7,565
Interest expense												$ 9,200
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued February 2022 [Member]
Class of Stock [Line Items]
Number of shares issued, shares											51
Proceeds from sale of equity											$ 51,000
Payments of stock issuance costs											1,000
Derivative liability payable															52,943	52,789
Derivative loss on derivative											14,025
Mezzanine derivative liability											10,200				61,200	61,200
Amortization of debt discount (premium)											51,000
Loss on derivative liability															154	154
Gain on derivative liability															12,234	12,234
Preferred stock dividend expense															7,344	6,579
Derivative liability payable															13,923	6,579
Interest expense											10,200
Initial derivative liability											$ 65,025
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued March 2022 [Member]
Class of Stock [Line Items]
Number of shares issued, shares										136
Proceeds from sale of equity										$ 136,000
Payments of stock issuance costs										2,720
Derivative liability payable															141,182	140,772
Derivative loss on derivative										192,422
Mezzanine derivative liability										27,200					163,200	163,200
Amortization of debt discount (premium)										136,000
Loss on derivative liability															410	410
Gain on derivative liability															187,650	187,650
Preferred stock dividend expense															19,584	15,131
Derivative liability payable															34,715	15,131
Interest expense										27,200
Initial derivative liability										$ 328,422
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued November 2022 [Member]
Class of Stock [Line Items]
Number of shares issued, shares								61
Proceeds from sale of equity								$ 61,000
Payments of stock issuance costs								1,220
Derivative liability payable															63,324	63,140
Mezzanine derivative liability								12,200							73,200	73,200
Amortization of debt discount (premium)								61,000
Loss on derivative liability															184	9,069
Preferred stock dividend expense															8,784	1,059
Derivative liability payable															9,843	$ 1,059
Interest expense								12,200
Initial derivative liability								54,072
Day one gain on derivative								$ 6,928
Series B Convertible Preferred Stock [Member] | Securities Purchase Agreement [Member] | Issued August 2023 [Member]
Class of Stock [Line Items]
Number of shares issued, shares					62
Proceeds from sale of equity					$ 62,000
Payments of stock issuance costs					1,240
Derivative liability payable															64,411
Mezzanine derivative liability					12,400										74,400
Amortization of debt discount (premium)					62,000
Loss on derivative liability															2,732
Preferred stock dividend expense															3,155
Derivative liability payable															$ 3,155
Interest expense					12,400
Initial derivative liability					61,679
Day one gain on derivative					$ 321

INCOME TAXES (Details - Income

INCOME TAXES (Details - Income tax expense) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred:
Federal	$ (238,657)	$ (226,145)
State	(55,118)	(52,229)
Change in valuation allowance	293,775	278,374
Income tax expense (benefit)	$ 0	$ 0

INCOME TAXES (Details - Reconci

INCOME TAXES (Details - Reconciliation)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax at statutory tax rate	21%	21%
State taxes	4.85%	4.85%
Other permanent items	(0.02%)	(0.24%)
Valuation allowance	(25.83%)	(25.61%)
Income tax expense	0%	0%

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred tax assets) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carry forward	$ 2,700,136	$ 2,405,788
Total gross deferred tax assets	2,700,136	2,405,788
Less: valuation allowance	(2,700,136)	(2,405,788)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating losses	$ 10,444,000	$ 9,307,000