Cover
Cover - shares | 9 Months Ended | |
Sep. 30, 2023 | Nov. 10, 2023 | |
Cover [Abstract] | ||
Document Type | 10-Q/A | |
Amendment Flag | true | |
Amendment Description | This 10Q filed on November 14, 2023 is being amended to delete disclosure of Good Gaming, Inc. shares that were completely disposed of as of December 31, 2021. The disclosure was inadvertently input in the document in error. The disclosure is no longer required as the Company no longer owns any shares of Good Gaming, Inc. | |
Document Quarterly Report | true | |
Document Transition Report | false | |
Document Period End Date | Sep. 30, 2023 | |
Document Fiscal Period Focus | Q3 | |
Document Fiscal Year Focus | 2023 | |
Current Fiscal Year End Date | --12-31 | |
Entity File Number | 000-51770 | |
Entity Registrant Name | CMG HOLDINGS GROUP, INC. | |
Entity Central Index Key | 0001346655 | |
Entity Tax Identification Number | 87-0733770 | |
Entity Incorporation, State or Country Code | NV | |
Entity Address, Address Line One | 2130 North Lincoln Park West 8N | |
Entity Address, City or Town | Chicago | |
Entity Address, State or Province | IL | |
Entity Address, Postal Zip Code | 60614 | |
City Area Code | (773) | |
Local Phone Number | 770-3440 | |
Entity Current Reporting Status | Yes | |
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 Common Stock, Shares Outstanding | 438,672,016 |
Consolidated Balance Sheet
Consolidated Balance Sheet - USD ($) | Sep. 30, 2023 | Dec. 31, 2022 |
CURRENT ASSETS | ||
Cash | $ 102,368 | $ 338,157 |
Loan to shareholder | 100,000 | 100,000 |
Loan receivable | 1,621,089 | 1,514,764 |
Total current assets | 1,823,457 | 1,952,921 |
Property and equipment | 621 | 2,483 |
Total Assets | 1,824,078 | 1,955,404 |
CURRENT LIABILITIES | ||
Accrued liabilities | 58,511 | 39,011 |
Deferred compensation | 488,014 | 385,514 |
Loan from outside party | 15,000 | 15,000 |
Loan payable | 712,000 | 722,000 |
Note payable | 60,000 | 60,000 |
Total current liabilities | 1,333,525 | 1,221,525 |
TOTAL LIABILITIES | 1,333,525 | 1,221,525 |
STOCKHOLDERS' DEFICIT | ||
Common Stock 450,000,000 shares authorized; $0.001 par value, 438,672,016 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively | 438,672 | 438,672 |
Additional paid in capital | 14,630,689 | 14,630,689 |
Accumulated deficit | (14,578,808) | (14,335,482) |
TOTAL STOCKHOLDERS DEFICIT | 490,553 | 733,879 |
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $ 1,824,078 | $ 1,955,404 |
Consolidated Balance Sheet (Par
Consolidated Balance Sheet (Parenthetical) - $ / shares | Sep. 30, 2023 | Dec. 31, 2022 |
Statement of Financial Position [Abstract] | ||
Common Stock, Shares Authorized | 450,000,000 | 450,000,000 |
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 |
Common Stock, Shares, Issued | 438,672,016 | 438,672,016 |
Common Stock, Shares, Outstanding | 438,672,016 | 438,672,016 |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) | 3 Months Ended | 9 Months Ended | ||
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | |
Income Statement [Abstract] | ||||
Revenues | $ 146,143 | $ 911,206 | $ 625,568 | $ 1,886,761 |
Operating expenses | ||||
Cost of revenues | 27,921 | 581,254 | 301,864 | 1,379,140 |
General and administrative expenses | 250,158 | 194,971 | 644,283 | 507,397 |
Total operating expenses | 278,079 | 776,225 | 946,147 | 1,886,537 |
Net income from operations | (131,936) | 134,981 | (320,579) | 224 |
Other income | ||||
Interest expense | (24,072) | (6,000) | ||
Interest income | 34,450 | 29,544 | 101,325 | 85,833 |
PPP loan forgiveness | 62,500 | |||
Total other income | 34,450 | 29,544 | 77,253 | 142,333 |
Net income | $ (97,486) | $ 164,525 | $ (243,326) | $ 142,557 |
Consolidated Statement of Stock
Consolidated Statement of Stockholders Equity - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Dec. 31, 2021 | $ 438,672 | $ 14,630,689 | $ (14,353,100) | $ 716,261 |
Shares, Issued at Dec. 31, 2021 | 438,672,016 | |||
Net Income(Loss) for the year | 142,557 | 142,557 | ||
Ending balance, value at Sep. 30, 2022 | $ 438,672 | 14,630,689 | (14,210,543) | 858,818 |
Shares, Issued at Sep. 30, 2022 | 438,672,016 | |||
Beginning balance, value at Dec. 31, 2022 | $ 438,672 | 14,630,689 | (14,335,482) | 733,879 |
Shares, Issued at Dec. 31, 2022 | 438,672,016 | |||
Net Income(Loss) for the year | (243,326) | (243,326) | ||
Ending balance, value at Sep. 30, 2023 | $ 438,672 | $ 14,630,689 | $ (14,578,808) | $ 490,553 |
Shares, Issued at Sep. 30, 2023 | 438,672,016 |
Consolidated Statement of Cash
Consolidated Statement of Cash Flows - USD ($) | 9 Months Ended | |
Sep. 30, 2023 | Sep. 30, 2022 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Net income | $ (243,326) | $ 142,557 |
Adjustments to reconcile net income to cash used in operating activities | ||
Accrued liabilities | 35,130 | |
Depreciation | 1,862 | 2,785 |
Deferred compensation | 135,000 | (53,000) |
Interest expense | 19,500 | 6,000 |
Interest income | (101,325) | (85,833) |
PPP loan forgiveness | (62,500) | |
Net cash provided by operations | (188,289) | (14,861) |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Loan receivable | (21,940) | |
Proceeds from repayment of notes receivable | 12,000 | |
Proceeds from Loans | (10,000) | (80,000) |
Proceeds from Loans | 10,000 | 80,000 |
Loan to shareholder | (100,000) | |
Payment of notes receivable | (17,000) | |
Payment of deferred compensation | (32,500) | |
Net cash used in investing activities | (47,500) | (41,940) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||
Net cash provided by (used in) financing activities | ||
Net increase in cash | (235,789) | (56,801) |
Cash, beginning of period | 338,157 | 595,430 |
Cash, end of period | $ 102,368 | $ 538,629 |
1 Nature of Operations and Cont
1 Nature of Operations and Continuance of Business | 9 Months Ended |
Sep. 30, 2023 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
1 Nature of Operations and Continuance of Business | 1 Nature of Operations and Continuance of Business Creative Management Group, Inc. was formed in Delaware on August 13, 2002 as a limited liability company named Creative Management Group, LLC. On August 7, 2007, this entity converted to a corporation. The Company is a sports, entertainment, marketing and management company providing event management implementation, sponsorships, licensing and broadcast, production and syndication. On February 20, 2008, Creative Management Group, Inc. formed CMG Acquisitions, Inc., a Delaware company, for the purpose of acquiring companies and expansion strategies. On February 20, 2008, Creative Management Group, Inc. acquired 92.6% Beach 22,135,148 22,135,148 On April 1, 2009, the Company, through a newly formed subsidiary CMGO Capital, Inc., a Nevada corporation, completed the acquisition of XA, The Experiential Agency, Inc. On March 31, 2010, the Company and AudioEye, Inc. (“AudioEye”) completed a Stock Purchase Agreement under which the Company acquired all the capital stock of AudioEye. On June 22, 2011 the Company entered into a Master Agreement subject to shareholder approval and closing conditions with AudioEye Acquisition Corp., a Nevada corporation where the shareholders of AudioEye Acquisition Corp. exchanged 100% of the stock in AudioEye Acquisition Corp for 80% of the capital stock of AudioEye. The Company retained 15% of AudioEye subject to transfer restrictions in accordance with the Master Agreement; in October 2012, the Company distributed to its shareholders, in a dividend, 5% of the |
2 Summary of Significant Accoun
2 Summary of Significant Accounting | 9 Months Ended |
Sep. 30, 2023 | |
Accounting Policies [Abstract] | |
2 Summary of Significant Accounting | 2 Summary of Significant Accounting a) Basis of Presentation and Principle of Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America ("GAAP") and are expressed in US dollars. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Lincoln Acquisitions Inc. All intercompany transactions have been eli year-end b) Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and li abilities 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 recoverability of its long-lived assets, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and c) Cash and Cash Equivalents The the d) Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, the e) Financial Instruments ASC 820, “Fair Value Measurements,” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 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 observable data. Level 3 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's financial instruments consist principally of cash, accounts payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of our cash is determined based on "Level I" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all our other financial instruments approximate their current fair f) Property and Equipment Property and equipment are comprised of a vehicle and is amortized on a straight-line basis over an expected useful life of three years. Maintenance and repairs are charged to expense as incurred. The land is not depreciated. g) Impairment of long lived assets The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed. h) Reclassifications Certain prior period amounts have been reclassified to conform to current presentation. |
3 Accounts Receivable
3 Accounts Receivable | 9 Months Ended |
Sep. 30, 2023 | |
Credit Loss [Abstract] | |
3 Accounts Receivable | 3 Accounts Receivable Accounts receivable consist of invoices for events that occurred prior to period end that the payments were received in the following year. 0 0 |
4 Loan Receivable
4 Loan Receivable | 9 Months Ended |
Sep. 30, 2023 | |
Receivables [Abstract] | |
4 Loan Receivable | 4 Loan Receivable On November 15, 2019 the company entered into an agreement to a line of credit (LOC) with Pristec America Inc. (Pristec). The LOC was for $75,000 $67,500 12% $32,500 100 $1,000 $125,430 $123,430 On June 24, 2020 The Company entered into an agreement with New Vacuum Technologies LLC(NVT) whereby the Company loaned NVT $50,000 $999,201 $60,000 10% $1,459,209 $1,391,334 On September 3, 2022, The Company loan its CEO Glenn Laken $100,000 |
5 Accounts Payable
5 Accounts Payable | 9 Months Ended |
Sep. 30, 2023 | |
Payables and Accruals [Abstract] | |
5 Accounts Payable | 5 Accounts Payable Accounts payable consist of expenses incurred during the year that had not yet been paid. The balance of accounts payable at September 30, 2023 is $ 0 0 |
6 Equity
6 Equity | 9 Months Ended |
Sep. 30, 2023 | |
Equity [Abstract] | |
6 Equity | 6 Equity a. Common Stock During the periods ended September 30, 2023 and December 31, 2022, the Company did not sell any shares of its $0.001 b. Common Stock Warrants During the periods ended September 30, 2023 and December 31, 2022; , the 40,000,000 $0.0035 5 |
7 Notes Payable
7 Notes Payable | 9 Months Ended |
Sep. 30, 2023 | |
Debt Disclosure [Abstract] | |
7 Notes Payable | 7 Notes Payable Convertible Promissory Notes On November 23, 2021, the Company borrowed $500,000 6 $0.0165 $0.0092 per share $0.007 per share lower of Fixed Price 75% average of the two lowest VWAP’s Exchange ten . $222,000 $712,000 |
8 Legal Proceedings
8 Legal Proceedings | 9 Months Ended |
Sep. 30, 2023 | |
Commitments and Contingencies Disclosure [Abstract] | |
8 Legal Proceedings | 8 Legal Proceedings We are subject to certain claims and litigation in the ordinary course of business. It is the opinion of management that the outcome of such matters will not have a material adverse effect on our consolidated financial position, results of operations or cash flows. In October 2014, Ronald Burkhard, XA ’ s former Executive Chairman and former member of the Company's Board of Directors filed a lawsuit in the Supreme Court of the State of New York, County of New York, alleging $695,000 damages $775,000 $105,000 |
9 Income Taxes
9 Income Taxes | 9 Months Ended |
Sep. 30, 2023 | |
Income Tax Disclosure [Abstract] | |
9 Income Taxes | 9 Income Taxes The Company has a net operating loss carried forward of $14,578,808 21% , 2023 2022 Income tax recovery at Statutory rate $ 29,937 $ (25,877 ) Permanent differences and other — — Valuation allowance charges (29,937 ) 25,877 Provision for income taxes $ — $ — The significant components of deferred income tax assets and liabilities at September 30, 2023 and December 31, 2022 are as follows: September 30, 2023 December 31, 2022 Net operating loss carried forward $ 14,578,808 $ 14,335,482 Valuation allowance (14,578,808 ) (14,335,482 ) Net deferred income tax asset $ — $ — |
10 Segments
10 Segments | 9 Months Ended |
Sep. 30, 2023 | |
Segment Reporting [Abstract] | |
10 Segments | 10 Segments The Company splits its business activities during the period ended September 30, 2023 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the three months ended September 30, 2023. Reportable Segments CMG Holding XA Group Total Revenues 146,143 — 146,143 Operating expenses 219,024 59,055 278,079 Operating income (loss) (72,881 ) (59,055 ) (131,936 ) Other income (expense) — 34,450 34,450 Net income (loss) (72,881 ) (24,605 ) (97,486 ) The Company splits its business activities during the period ended September 30, 2022 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the three months ended September 30, 2022. CMG Holding XA Group Total Revenues 911,206 — 911,206 Operating expenses 665,384 116,840 782,224 Operating income (loss) 245,822 (116,840 ) 128,982 Other income (expense) — 29,544 29,544 Net income (loss) 245,822 (87,296 ) 158,526 The Company splits its business activities during the period ended September 30, 2023 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the nine months ended September 30, 2023. CMG Holding XA Group Total Revenues 625,568 — 625,568 Operating expenses 735,530 210,616 946,146 Operating income (loss) (111,962 ) (210,616 ) (320,578 ) Other income (expense) — 77,253 77,253 Net income (loss) (111,962 ) (133,363 ) 243,325 The Company splits its business activities during the period ended September 30, 2022 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the nine months ended September 30, 2022. CMG Holding XA Group Total Revenues 1,886,761 — 1,886,761 Operating expenses 1,563,057 329,480 1,892,537 Operating income (loss) 323,704 (329,480 ) (5776 ) Other income (expense) — 148,333 148,333 Net income (loss) 323,704 (181,147 ) 142,557 |
11 Related Party Transactions
11 Related Party Transactions | 9 Months Ended |
Sep. 30, 2023 | |
Related Party Transactions [Abstract] | |
11 Related Party Transactions | 11 Related Party Transactions The Company borrowed $125,000 0% 15,000 The Company issued the Company CEO a warrant to purchase 40,000,000 $0.0155 $.0035 5 The board of directors approved a monthly salary for the Company CEO of $15,000 $438,514 $53,000 $44,862 $135,000 $180,000 The Company paid $75,000 $150,000 On September 2, 2023, the Company loaned the CEO $ 100,000 |
12 Subsequent Events
12 Subsequent Events | 9 Months Ended |
Sep. 30, 2023 | |
Subsequent Events [Abstract] | |
12 Subsequent Events | 12 Subsequent Events The Company is in negotiations with New Vacuum Technologies LLC (NVT), to convert the note receivable into an equity investment. Per management review, no other material subsequent events have occurred. |
2 Summary of Significant Acco_2
2 Summary of Significant Accounting (Policies) | 9 Months Ended |
Sep. 30, 2023 | |
Accounting Policies [Abstract] | |
a) Basis of Presentation and Principle of Consolidation | a) Basis of Presentation and Principle of Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America ("GAAP") and are expressed in US dollars. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Lincoln Acquisitions Inc. All intercompany transactions have been eli year-end |
b) Use of Estimates | b) Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and li abilities 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 recoverability of its long-lived assets, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and |
c) Cash and Cash Equivalents | c) Cash and Cash Equivalents The the |
d) Basic and Diluted Net Loss Per Share | d) Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, the |
e) Financial Instruments | e) Financial Instruments ASC 820, “Fair Value Measurements,” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 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 observable data. Level 3 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's financial instruments consist principally of cash, accounts payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of our cash is determined based on "Level I" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all our other financial instruments approximate their current fair |
f) Property and Equipment | f) Property and Equipment Property and equipment are comprised of a vehicle and is amortized on a straight-line basis over an expected useful life of three years. Maintenance and repairs are charged to expense as incurred. The land is not depreciated. |
g) Impairment of long lived assets | g) Impairment of long lived assets The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed. |
h) Reclassifications | h) Reclassifications Certain prior period amounts have been reclassified to conform to current presentation. |
9 Income Taxes (Tables)
9 Income Taxes (Tables) | 9 Months Ended |
Sep. 30, 2023 | |
Income Tax Disclosure [Abstract] | |
Income Taxes - Provision for Income tax | 2023 2022 Income tax recovery at Statutory rate $ 29,937 $ (25,877 ) Permanent differences and other — — Valuation allowance charges (29,937 ) 25,877 Provision for income taxes $ — $ — |
Income Taxes - Deferred Income Tax | September 30, 2023 December 31, 2022 Net operating loss carried forward $ 14,578,808 $ 14,335,482 Valuation allowance (14,578,808 ) (14,335,482 ) Net deferred income tax asset $ — $ — |
10 Segments (Tables)
10 Segments (Tables) | 9 Months Ended |
Sep. 30, 2023 | |
Segment Reporting [Abstract] | |
Reportable Segments | Reportable Segments CMG Holding XA Group Total Revenues 146,143 — 146,143 Operating expenses 219,024 59,055 278,079 Operating income (loss) (72,881 ) (59,055 ) (131,936 ) Other income (expense) — 34,450 34,450 Net income (loss) (72,881 ) (24,605 ) (97,486 ) The Company splits its business activities during the period ended September 30, 2022 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the three months ended September 30, 2022. CMG Holding XA Group Total Revenues 911,206 — 911,206 Operating expenses 665,384 116,840 782,224 Operating income (loss) 245,822 (116,840 ) 128,982 Other income (expense) — 29,544 29,544 Net income (loss) 245,822 (87,296 ) 158,526 The Company splits its business activities during the period ended September 30, 2023 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the nine months ended September 30, 2023. CMG Holding XA Group Total Revenues 625,568 — 625,568 Operating expenses 735,530 210,616 946,146 Operating income (loss) (111,962 ) (210,616 ) (320,578 ) Other income (expense) — 77,253 77,253 Net income (loss) (111,962 ) (133,363 ) 243,325 The Company splits its business activities during the period ended September 30, 2022 into two Reportable Segments. Each segment represents an entity of which are included in the consolidation. The table below represents the operations results for each segment or entity, for the nine months ended September 30, 2022. CMG Holding XA Group Total Revenues 1,886,761 — 1,886,761 Operating expenses 1,563,057 329,480 1,892,537 Operating income (loss) 323,704 (329,480 ) (5776 ) Other income (expense) — 148,333 148,333 Net income (loss) 323,704 (181,147 ) 142,557 |
1 Nature of Operations and Co_2
1 Nature of Operations and Continuance of Business (Details Narrative) | 1 Months Ended |
Feb. 20, 2008 shares | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Business Acquisition, Percentage of Voting Interests Acquired | 92.60% |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | 22,135,148 |
3 Accounts Receivable (Details
3 Accounts Receivable (Details Narrative) - USD ($) | Sep. 30, 2023 | Dec. 31, 2022 |
Credit Loss [Abstract] | ||
Accounts Receivable | $ 0 | $ 0 |
4 Loan Receivable (Details Narr
4 Loan Receivable (Details Narrative) - USD ($) | 2 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Dec. 31, 2019 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2020 | Dec. 31, 2022 | Sep. 03, 2022 | Jun. 24, 2020 | |
Accounts, Notes, Loans and Financing Receivable [Line Items] | |||||||
Loans Receivable with Fixed Rates of Interest | $ 75,000 | ||||||
Increase (Decrease) in Notes Receivables | $ 67,500 | $ 21,940 | $ 32,500 | ||||
Interest rate | 12% | ||||||
Convert Loan Receivable to Shares | 100 | ||||||
Convert Loan Receivable, Amount | $ 1,000 | ||||||
Loan Receivable | 1,621,089 | $ 1,514,764 | |||||
Loan Receivable from Officer | 100,000 | 100,000 | $ 100,000 | $ 50,000 | |||
Note Receivable Increase | 999,201 | ||||||
Repayment | 60,000 | ||||||
Debt Instrument, Interest Rate During Period | 10% | ||||||
Pristec [Member] | |||||||
Accounts, Notes, Loans and Financing Receivable [Line Items] | |||||||
Loan Receivable | 125,430 | 123,430 | |||||
N V T Loan Receivable [Member] | |||||||
Accounts, Notes, Loans and Financing Receivable [Line Items] | |||||||
Loan Receivable | $ 1,459,209 | $ 1,391,334 |
5 Accounts Payable (Details Nar
5 Accounts Payable (Details Narrative) - USD ($) | Sep. 30, 2023 | Dec. 31, 2022 |
Payables and Accruals [Abstract] | ||
Accounts Payable | $ 0 | $ 0 |
6 Equity (Details Narrative)
6 Equity (Details Narrative) - $ / shares | 11 Months Ended | |||
Dec. 15, 2017 | Sep. 30, 2023 | Dec. 31, 2022 | Dec. 15, 2015 | |
Equity [Abstract] | ||||
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | ||
Class of Warrant or Right, Outstanding | 40,000,000 | |||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.0035 | $ 0.0155 | ||
Term of Warrant | 5 years |
7 Notes Payable (Details Narrat
7 Notes Payable (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Sep. 30, 2023 | |
Debt Disclosure [Abstract] | ||
Proceeds from Loan Originations | $ 500,000 | |
Debt Instrument, Interest Rate, Effective Percentage | 6% | |
Debt Instrument, Convertible, Conversion Price | $ 0.0165 | |
Additional proceeds from convertible note | $ 222,000 | |
Loans Payable, Current | $ 722,000 | $ 712,000 |
8 Legal Proceedings (Details Na
8 Legal Proceedings (Details Narrative) - Burkhard [Member] | 1 Months Ended |
Oct. 31, 2014 USD ($) | |
Loss Contingencies [Line Items] | |
Damages sought | $ 695,000 |
Damages settlement | 775,000 |
Damages paid | $ 105,000 |
Income Taxes - Provision for In
Income Taxes - Provision for Income tax (Details) - USD ($) | 9 Months Ended | |
Sep. 30, 2023 | Sep. 30, 2022 | |
Income Tax Disclosure [Abstract] | ||
Income tax recovery at Statutory rate | $ 29,937 | $ (25,877) |
Permanent differences and other | ||
Valuation allowance charges | (29,937) | 25,877 |
Provision for income taxes |
Income Taxes - Deferred Income
Income Taxes - Deferred Income Tax (Details) - USD ($) | Sep. 30, 2023 | Dec. 31, 2022 |
Income Tax Disclosure [Abstract] | ||
Net operating loss carried forward | $ 14,578,808 | $ 14,335,482 |
Valuation allowance | (14,578,808) | (14,335,482) |
Net deferred income tax asset |
9 Income Taxes (Details Narrati
9 Income Taxes (Details Narrative) - USD ($) | 9 Months Ended | |
Sep. 30, 2023 | Dec. 31, 2022 | |
Income Tax Disclosure [Abstract] | ||
Operating Loss Carryforwards | $ 14,578,808 | |
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent | 21% |
Reportable Segments (Details)
Reportable Segments (Details) - USD ($) | 3 Months Ended | 9 Months Ended | ||
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | |
Segment Reporting Information [Line Items] | ||||
Revenues | $ 146,143 | $ 911,206 | $ 625,568 | $ 1,886,761 |
Operating expenses | 278,079 | 782,224 | 946,146 | 1,892,537 |
Operating income (loss) | (131,936) | 128,982 | (320,578) | (5,776) |
Other income (expense) | 34,450 | 29,544 | 77,253 | 148,333 |
Net income (loss) | (97,486) | 158,526 | 243,325 | 142,557 |
X A [Member] | ||||
Segment Reporting Information [Line Items] | ||||
Revenues | 146,143 | 911,206 | 625,568 | 1,886,761 |
Operating expenses | 219,024 | 665,384 | 735,530 | 1,563,057 |
Operating income (loss) | (72,881) | 245,822 | (111,962) | 323,704 |
Other income (expense) | ||||
Net income (loss) | (72,881) | 245,822 | (111,962) | 323,704 |
Operating Segments [Member] | ||||
Segment Reporting Information [Line Items] | ||||
Revenues | ||||
Operating expenses | 59,055 | 116,840 | 210,616 | 329,480 |
Operating income (loss) | (59,055) | (116,840) | (210,616) | (329,480) |
Other income (expense) | 34,450 | 29,544 | 77,253 | 148,333 |
Net income (loss) | $ (24,605) | $ (87,296) | $ (133,363) | $ (181,147) |
11 Related Party Transactions (
11 Related Party Transactions (Details Narrative) - USD ($) | 9 Months Ended | 11 Months Ended | 12 Months Ended | ||||
Sep. 30, 2023 | Sep. 30, 2022 | Dec. 15, 2017 | Dec. 31, 2022 | Sep. 03, 2022 | Jun. 24, 2020 | Dec. 15, 2015 | |
Related Party Transaction [Line Items] | |||||||
Related Party Transaction, Rate | 0% | ||||||
Loans Payable | $ 15,000 | $ 15,000 | |||||
Warrants outstanding | 40,000,000 | ||||||
Warrants outstanding, price per share | $ 0.0035 | $ 0.0155 | |||||
Warrants outstanding term | 5 years | ||||||
Deferred compensation | 488,014 | 385,514 | |||||
Financing Receivable, after Allowance for Credit Loss, Current | 100,000 | 100,000 | $ 100,000 | $ 50,000 | |||
Affiliated Entity [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Proceeds from Related Party Debt | 125,000 | ||||||
Chief Executive Officer [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Monthly Salary | 15,000 | ||||||
Deferred compensation | $ 438,514 | ||||||
Payment of Salaries | 53,000 | $ 44,862 | |||||
Salaries | 135,000 | 180,000 | |||||
President [Member] | |||||||
Related Party Transaction [Line Items] | |||||||
Compensation | $ 75,000 | $ 150,000 |