Omnitek Engineering (OMTK) 10-Q 13 May 22 2022 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 11, 2022
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
Entity File Number	000-53955
Entity Registrant Name	OMNITEK ENGINEERING CORP.
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	33-0984450
Entity Address, Address Line One	1345 Specialty Dr. #E
Entity Address, City or Town	Vista
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92081
City Area Code	760
Local Phone Number	591-0089
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		21,948,091
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Document Transition Report	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 40,604	$ 59,674
Accounts receivable, net	12,563	9,555
Inventories, net	678,239	717,044
Inventory Net	13,221	13,221
Deposits	21,200	4,230
Total Current Assets	765,827	803,724
PROPERTY & EQUIPMENT, net	13,621	14,373
OTHER ASSETS
Operating lease - Right-of-use asset	563,846	593,697
Long-term deposit	13,514	13,514
Total Other Assets	577,360	607,211
TOTAL ASSETS	1,356,808	1,425,308
CURRENT LIABILITIES
Accounts payable and accrued expenses	396,486	373,221
Accrued management compensation	628,812	620,735
Accounts payable - related parties	123,320	124,472
Notes payable - related parties, current portion	15,000	15,000
Convertible notes payable - related party	20,000	31,090
Contract liabilities	75,000	75,000
Customer deposits	170,870	170,870
Operating lease liabilities - current	109,242	106,149
Total Current Liabilities	1,538,730	1,516,537
LONG-TERM LIABILITIES
Loans payable - SBA, net of current portion	198,674	198,674
Convertible notes payable - related party, net of current portion	21,220	12,826
Operating lease liabilities - long-term	475,822	504,963
Total Long-term Liabilities	695,716	716,463
Total Liabilities	2,234,446	2,233,000
STOCKHOLDERS' DEFICIT
Common stock, 125,000,000 shares authorized; no par value; 21,948,091 and 21,600,189 shares, respectively issued and outstanding	8,607,086	8,607,086
Additional paid-in capital	12,036,016	12,033,454
Accumulated deficit	(21,520,740)	(21,448,232)
Total Stockholders' Deficit	(877,638)	(807,692)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,356,808	$ 1,425,308

Condensed Balance Sheets - Pare

Condensed Balance Sheets - Parenthetical - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Details
Common Stock, Shares Authorized	125,000,000	125,000,000
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares, Issued	21,948,091	21,600,189
Common Stock, Shares, Outstanding	21,948,091	21,600,189

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Details
Revenues	$ 258,851	$ 218,113
COST OF GOODS SOLD	170,605	104,410
INVENTORY RESERVE ADJUSTMENT	0	24,901
Total Cost of Goods Sold	170,605	129,311
GROSS MARGIN	88,246	88,802
OPERATING EXPENSES
General and administrative	138,696	166,453
Research and development	16,252	16,456
Depreciation and amortization	752	135
Total Operating Expenses	155,700	183,044
LOSS FROM OPERATIONS	(67,454)	(94,242)
OTHER INCOME (EXPENSE)
Interest expense	(5,054)	(6,808)
Forgiveness of debt	0	100,655
Total Other Income (Expense)	(5,054)	93,847
LOSS BEFORE INCOME TAXES	(72,508)	(395)
INCOME TAX EXPENSE	0	0
NET LOSS	$ (72,508)	$ (395)
BASIC AND DILUTED LOSS PER SHARE	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,600,189	21,600,189

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Deficit) (unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2020	$ 8,578,210	$ 12,013,298	$ (21,465,641)	$ (874,133)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	21,600,189
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	11,283	0	11,283
Net loss	0	0	(395)	(395)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2021	$ 8,578,210	12,024,581	(21,466,036)	(863,245)
Shares, Outstanding, Ending Balance at Mar. 31, 2021	21,600,189
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2021	$ 8,607,086	12,033,454	(21,448,232)	(807,692)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	21,948,091
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	2,562		2,562
Net loss	0		(72,508)	(72,508)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2022	$ 8,607,086	$ 12,036,016	$ (21,520,740)	$ (877,638)
Shares, Outstanding, Ending Balance at Mar. 31, 2022	21,948,091

Statements of Cash Flows

Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
OPERATING ACTIVITIES
Net loss	$ (72,508)	$ (395)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation and amortization	752	135
Obsolete inventory adjustment	0	24,901
Stock option expense	2,562	11,283
Amortization of ROU asset	29,850	0
Forgiveness of debt	0	(100,655)
Changes in operating assets and liabilities
Accounts receivable	(3,008)	5,072
Operating lease liability	(26,048)	0
Accounts receivable-related parties	0	(4,980)
Deposits	(16,970)	(11,022)
Inventory	38,805	14,621
Accounts payable and accrued expenses	23,266	(6,273)
Customer deposits	0	(43,436)
Accounts payable-related parties	(1,152)	1,833
Accrued management compensation	8,077	8,077
Net Cash Used in Operating Activities	(16,374)	(100,839)
INVESTING ACTIVITIES
Net cash from Investing Activities	0	0
FINANCING ACTIVITIES
Payments on Related Party Notes Payable	(2,696)	0
Proceeds from notes payable	0	100,000
Net cash Provided by Financing Activities	(2,696)	100,000
NET CHANGE IN CASH	(19,070)	(839)
CASH AT BEGINNING OF YEAR	59,674	60,729
CASH AT END OF PERIOD	40,604	59,890
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS CASH PAID FOR
Interest	$ 2,491	$ 3,183

NOTE 1 - CONDENSED FINANCIAL ST

NOTE 1 - CONDENSED FINANCIAL STATEMENTS	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 1 - CONDENSED FINANCIAL STATEMENTS	NOTE 1 - CONDENSED FINANCIAL STATEMENTS The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2022 and for all periods presented herein, have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2021 audited financial statements. The results of operations for the periods ended March 31, 2022 and 2021 are not necessarily indicative of the operating results for the full years.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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. Actual results could differ from those estimates. Revenue Recognition In general, revenue is recognized when control of the promised goods is transferred to our customers, in an amount that reflects the consideration to which we expect to be entitled in exchange for the goods or services. In order to achieve that core principle, a five-step approach is applied: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue allocated to each performance obligation when we satisfy the performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account for revenue recognition. We recognize revenue on various products and services as follows: Products Contracts Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Performance Obligations Satisfied Over Time Revenues for Omnitek’s long-term contracts that satisfy the criteria for over time recognition (formerly known as percentage-of-completion method) is recognized as the work progresses. The majority of the revenue is derived from long-term engine development agreements that typically span between 12 to 24 months. Omnitek’s long-term contracts will continue to be recognized over time because our typical contract is for a customized asset with no alternative use and generally the Company has a right to payment for work completed to date. Under the new revenue standard, the cost-to-cost measure of progress continues to best depict the transfer of control of assets to the customer, which occurs as the Company incurs costs. Contract costs include labor and material. Revenue from products and services transferred to customers over time accounted for 0% and 0% of revenue for the periods ended March 31, 2022 and 2021, respectively. Performance Obligations Satisfied at a Point in Time Revenue from product sales is recognized at a point in time. These sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risk and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Revenue from goods and services transferred to customers at a point in time accounted for 100% and 100% of revenue for the periods ended March 31, 2022 and 2021, respectively. Assurance-type warranties are the only warranties provided by the Company and, as such, Omnitek does not recognize revenue on warranty-related work. Omnitek generally provides a one-year warranty for products that it sells. Warranty claims historically have been insignificant. Pre-contract costs are generally not incurred by the Company. Contract Estimates Variable Consideration Disaggregation of Revenue For the three months ended March 31, For the three months ended March 31, 2022 2021 Segments Consumer Long-term Total Consumer Long-term Total Domestic $ 115,368 - 115,368 $ 132,782 - 132,782 International 143,483 - 143,483 85,331 - 85,331 $ 258,851 - 258,851 $ 218,113 - 218,113 Filters $ 147,518 - 147,518 $ 104,356 - 104,356 Components 111,333 - 111,333 105,287 - 105,287 Engineering Services - - - 8,470 - 8,470 $ 258,851 - 258,851 $ 218,113 - 218,113 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Inventory Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following: Location : Vista, CA March 31, December 31, Raw materials $ 857,257 $ 846,499 Finished goods 752,717 802,280 Allowance for obsolete inventory (931,735) (931,735) Total $ 678,239 $ 717,044 The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $-0- and $24,901, for the periods ended March 31, 2022 and March 31, 2021, respectively. Property and Equipment Property and equipment at March 31, 2022 and December 31, 2021 consisted of the following: March 31, December 31, 2022 2021 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 10,627 10,627 Less: accumulated depreciation (65,462) (64,710) Total $ 13,621 $ 14,373 Depreciation expense for the periods ended March 31, 2022 and March 31, 2021 was $752 and $135, respectively. Basic and Diluted Loss per Share The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the periods presented. The computation of fully diluted earnings per share includes common stock equivalents outstanding at the balance sheet date. The Company had 3,173,889 and 2,998,889 stock options and warrants that would have been included in the fully diluted earnings per share as of March 31, 2022 and March 31, 2021, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive. Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification Topic 740, Income Taxes ("Topic 740"), which requires the recognition of deferred tax liabilities and assets at currently enacted tax rates for the expected future tax consequences of events that have been included in the financial statements or tax returns. A valuation allowance is recognized to reduce the net deferred tax asset to an amount that is more likely than not to be realized. Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of March 31, 2022 and December 31, 2021 the Company had no accrued interest or penalties related to uncertain tax positions. The Company files an income tax return in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state, and local, or non-U.S. income tax examinations by tax authorities for years before 2012. NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Operating Lease Right-of-Use Assets and Liabilities Operating lease right-of-use asset represents the Company’s right to use an underlying asset for the lease term and operating lease liability represents its obliation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized when the Company takes possession of the leased property (the Commencement Date) based on the present value of lease payments over the lease term. Rent expense on noncancellable leases containing known future scheduled rent increases is recorded on a straight-line basis over the term of the lease beginning on the Commencement Day. Liquidity and Going Concern Historically, the Company has incurred net losses and negative cash flows from operations. As of March 31, 2022, the Company had an accumulated deficit of $21,520,740 and total stockholders’ deficit of $877,638. At March 31, 2022, the Company had current assets of $765,827 including cash of $40,604, and current liabilities of $1,538,730, resulting in negative working capital of $(772,903). For the three months ended March 31, 2022, the Company reported a net loss of $72,508 and net cash used in operating activities of $16,374. Management believes that based on its operating plan, the projected sales for 2022, combined with funds available from its working capital will be sufficient to fund operations for the next twelve months. However, there can be no assurance that operations and operating cash flows will continue at the current levels or improve in the near future. Whether, and when, the Company can attain profitability and positive cash flows from operations is uncertain. The Company is also uncertain whether it can raise additional capital. These uncertainties cast substantial doubt upon the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. Our financial statements have been prepared on a going concern basis, which assumes the realization of assets and liquidation of liabilities in the normal course of operations. The financial statements do not include any adjustments relating to the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities should we be unable to continue as a going concern. Recent Accounting Pronouncements The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

NOTE 3 - CONTRACT ASSETS AND LI

NOTE 3 - CONTRACT ASSETS AND LIABILITIES	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 3 - CONTRACT ASSETS AND LIABILITIES	NOTE 3 – CONTRACT ASSETS AND LIABILITIES The timing of revenue recognition, billings and cash collections results in billed accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts (contract assets) on the balance sheet. For Omnitek’s long-term contracts, amounts are generally billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. Generally, billing occurs subsequent to revenue recognition, resulting in contract assets. However, Omnitek sometimes receives advances or deposits from its customers, before revenue is recognized, resulting in billings in excess of costs and estimated earnings on uncompleted contracts (contract liabilities). The table below reconciles the net excess billings to the amounts included in the balance sheets at those dates: March 31, December 31, 2022 2021 Contract assets $ 13,221 $ 13,221 Contract liabilities $ (75,000) $ (75,000) Net amount of contract liabilities in excess of Contract assets $ (61,779) $ (61,779)

NOTE 4 - LEASES

NOTE 4 - LEASES	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 4 - LEASES	NOTE 4 – LEASES The Company’s leases consist of an operating lease for general office space and warehouse facilities. The Company recognizes rent expense for this lease on a straight-line basis over the lease term. Because the lease does not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available at the lease Commencement Date in determining the present value of future lease payments. On June 3, 2021, the Company entered into a lease for the premises located at 1345 Specialty Drive, Vista, CA, containing approximately 11,751 square feet of rentable area. The lease commenced on July 1, 2021 and expires on June 30, 2026. The monthly base rent under the lease is $9,988 per month and monthly operating expenses during the term of the lease, subject to adjustment under the lease, is $1,175 per month. In agreement with the Company’s former landlord, the Company vacated the previous leasehold effective July 15, 2021. As of March 31, 2022 the outstanding balance of back rent, included in accounts payable, was $23,374. During the quarter ended March 31, 2022, cash paid for amounts included in the measurement of operating lease liabilities was $33,489 and the Company recorded operating lease expenses included in operating expenses of $37,290. Future minimum payments for monthly base rent due under the initial lease term are currently estimated to be as follows: Years ending December 31, 2022 (remaining) $ 100,467 2023 141,036 2024 148,074 2025 176,268 2026 88,134 Total lease payments $ 653,979 Less: Imputed interest (68,915) Total lease liability 585,064 Less: current lease liability (109,242) Long-term lease liability $ 475,822 Weighted average discount rate: Operating leases 4.94%

NOTE 5 - RELATED PARTY TRANSACT

NOTE 5 - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 5 - RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS Accounts Payable – Related Parties The Company regularly incurs expenses that are paid to related parties and purchases goods and services from related parties. As of March 31, 2022 and December 31, 2021, the Company owed a board member’s company for such services in the amounts of $123,320 and $124,472, respectively. Accrued Management Compensation For the periods ended March 31, 2022 and December 31, 2021, the Company’s president was due amounts for services performed for the Company. As of March 31, 2022 and December 31, 2021 the accrued management fees consisted of the following: March 31, December 31, 2022 2021 Amounts due to the president $ 628,812 $ 620,735 Total $ 628,812 $ 620,735

NOTE 6 - NOTES PAYABLE - RELATE

NOTE 6 - NOTES PAYABLE - RELATED PARTY	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 6 - NOTES PAYABLE - RELATED PARTY	NOTE 6 – NOTES PAYABLE - RELATED PARTY Convertible Notes – Related Parties On June 4, 2021 the Company issued a convertible promissory note for $30,000 to its CEO. The note has an annual interest rate of 8% and is unsecured. The note calls for monthly installment payments of $1,050 commencing on July 4, 2021. The unpaid principal amount of the note and all unpaid accrued interest is due and payable on or before June 4, 2023. The note has a conversion feature, wherein, at the maturity date the lender may convert the remaining principal balance and any unpaid accrued interest into shares of the Company’s common stock. The number of shares of common stock to be issued upon such conversion shall be equal to the quotient obtained by dividing (i) the remaining unpaid principal balance and any unpaid accrued interest of this note by (ii) 90% of the average closing price of the common stock of the Company, for the five (5) trading days (between days 15 and 10 days) before the maturity date. Due to this provision, the Company considered whether the embedded conversion option qualifies for derivative accounting under ASC 815-15 “Derivatives and Hedging.” As the note isn’t convertible until maturity, no derivative liability was recognized as of March 31, 2022. On June 4, 2021 the Company issued a convertible promissory note for $20,000 to a board member. The note has an annual interest rate of 8% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before December 4, 2021. The note has a conversion feature, wherein, at the maturity date the lender may convert the remaining principal balance and any unpaid accrued interest into shares of the Company’s common stock. The number of shares of common stock to be issued upon such conversion shall be equal to the quotient obtained by dividing (i) the remaining unpaid principal balance and any unpaid accrued interest of this note by (ii) 90% of the average closing price of the common stock of the Company, for the five (5) trading days (between days 15 and 10 days) before the maturity date. Due to this provision, the Company considered whether the embedded conversion option qualifies for derivative accounting under ASC 815-15 “Derivatives and Hedging.” As the note isn’t convertible until maturity, no derivative liability was recognized as of March 31, 2022. On December 14, 2021, the Convertible Promissory Note dated June 4, 2021, in the original principal amount of $20,000, with an original Maturity Date of December 4, 2021, was extended for an additional period of 3 months until March 4, 2022. On March 4, 2022, the Note was extended for an additional period of 3 months until June 4, 2022. As of March 31, 2022 and December 31, 2021 Convertible Notes – Related Party consisted of the following: March 31, December 31, 2022 2021 Convertible Note payable, related parties $ 41,220 $ 43,916 Less current portion (20,000) $ (31,090) Total $ 21,220 $ 12,826 Notes Payable – Related Party On January 19, 2017 the Company issued a promissory note for $15,000 to a related party. The note has an annual interest rate of 5% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before January 19, 2023. As of March 31, 2022, and December 31, 2021 Note Payable – Related Party consisted of the following: March 31, December 31, 2022 2021 Note payable, related party, current portion $ 15,000 $ 15,000 Total $ 15,000 $ 15,000

NOTE 7 - DEBT

NOTE 7 - DEBT	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 7 - DEBT	NOTE 7 – DEBT Loans payable – SBA Economic Injury Disaster Loan On April 21, 2020, the Company obtained a loan (the “SBA EIDL Loan”) under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) adminitstered by the U.S. Small Business Administration. The Company received total proceeds of $199,000 from the SBA EIDL loan. The SBA EIDL Loan is evidenced by a Loan Authorization and Agreement, a Secured Promissory Note (the “Note” and Security Agreement. Interest on the unpaid principal balance of the Note shall accrue at the rate of three and 75/100 percent (3.75%) per annum. Pursuant to the terms of the Note, commencing May 21, 2022 (i.e., twenty-four (24) months from the Note date), the Company shall make principal and interest payments in the amount of $970 every month, with any unpaid principal and accrued interest due and payable on April 21, 2050. The obligations under the Loan Authorization and Agreement, and the Note shall be secured pursuant to the Security Agreement and a first position lien and security interest in the Collateral (as defined in the Security Agreement). The collateral in which the security interest is granted includes all tangible and intangible personal property, including, but not limited to: (a) inventory, and (b) equipment. As of March 31, 2022 and December 31, 2021 Debt consisted of the following: March 31, December 31, 2022 2021 Loan payable – SBA EIDL $ 198,674 $ 198,674 Less current portion - - Total $ 198,674 $ 198,674

NOTE 8 - STOCK OPTIONS AND WARR

NOTE 8 - STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 8 - STOCK OPTIONS AND WARRANTS	NOTE 8 - STOCK OPTIONS AND WARRANTS During the three months ended March 31, 2022 and 2021, the Company granted -0- and 400,000 options for services, respectively. During the three months ended March 31, 2022 and 2021, the Company recognized expense of $2,562 and $11,283, respectively, for options that vested during the periods pursuant to ASC Topic 718. As of March 31, 2022 total remaining amount of compensation expense to be recognized in future periods is $20,182. On August 3, 2011 the Board of Directors adopted the Omnitek Engineering Corp. 2011 Long-term Incentive Plan (the “2011 Plan”), under which 1,000,000 shares of Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of March 31, 2022 the Company has a total of 75,000 options issued under the 2011 Plan. On September 11, 2015 the Board of Directors adopted the Omnitek Engineering Corp. 2015 Long Term Incentive Plan (the “2015 Plan”), under which 2,500,000 shares of the Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of March 31, 2022 the Company has a total of 1,915,556 options issued under the 2015 Plan. In October 2017, the Company’s shareholders approved its 2017 Long-Term Incentive Plan (the “2017 Plan”). Under the 2017 plan, the Company may issue up to 5,000,000 shares of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of March 31, 2022, the Company has a total of 1,300,000 options issued under the 2017 Plan. During the three months ended March 31, 2022 and 2021 the Company issued -0- and -0- warrants, respectively. The Company recognizes compensation expense for stock-based awards expected to vest on a straight-line basis over the requisite service period of the award based on their grant date fair value. The Company estimates the fair value of stock options using a Black-Scholes option pricing model which requires management to make estimates for certain assumptions regarding risk-free interest rate, expected life of options, expected volatility of stock and expected dividend yield of stock. When determining expected volatility, the Company considers the historical performance of the Company’s stock, as well as implied volatility. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant, based on the options’ expected term. The expected term of the options is based on the Company’s evaluation of option holders’ exercise patterns and represents the period of time NOTE 8 - STOCK OPTIONS AND WARRANTS (Continued) that options are expected to remain unexercised. The Company uses historical data to estimate the timing and amount of forfeitures. The following table presents the assumptions used to estimate the fair values of the stock options granted: March 31, 2022 March 31, 2021 Expected volatility N/A 201 % Expected dividends N/A 0 % Expected term N/A 7 Years Risk-free interest rate N/A 1.2 % A summary of the status of the options and warrants granted at March 31, 2022 and December 31, 2021 and changes during the periods then ended is presented below: March 31, December 31, 2022 2021 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 3,290,556 $ 0.19 2,890,556 $ 0.20 Granted - - 400,000 0.11 Exercised - - - - Expired or cancelled - - - - Outstanding at end of period 3,290,556 0.19 3,290,556 0.19 Exercisable 3,173,889 0.19 3,065,556 $ 0.19 A summary of the status of the options and warrants outstanding at March 31, 2022 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-0.99 3,290,556 2.71 years 3,173,889 0.19

NOTE 9 SUBSEQUENT EVENT

NOTE 9 SUBSEQUENT EVENT	3 Months Ended
	Mar. 31, 2022
Notes
NOTE 9 SUBSEQUENT EVENT	NOTE 9 SUBSEQUENT EVENT On April 18, 2022, in consideration for their services as independent directors, the Company granted to each of Messrs. Gary S. Maier and John M. Palumbo, a Non-Qualified Stock Option pursuant to the 2017 Long-Term Incentive Plan to purchase 50,000 shares of common stock at an exercise price of $0.0531, representing 100% of the closing price of the common stock of the Corporation as of such date. Said Options shall vest and be exercisable immediately and shall be exercisable for a period of seven years from the date of grant. Also on April 18, 2022, the Company granted to Werner Funk, President and CEO, a Non-qualified Stock Option pursuant to the 2017 Long-Term Incentive Plan, to purchase 50,000 shares of common stock at any exercise price of $0.05841, representing 110% of the closing price of the common stock of the Corporation as of such date. Said Options shall vest and be exercisable immediately and shall be exercisable for a period of seven years from the date of grant. The securities were issued pursuant to an exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933. The individual receiving the options is intimately acquainted with the Company’s business plan and proposed activities at the time of issuance, and possessed information on the Company necessary to make an informed investment decision.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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. Actual results could differ from those estimates.

NOTE 2 - SIGNIFICANT ACCOUNTI_3

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Revenue Recognition	Revenue Recognition In general, revenue is recognized when control of the promised goods is transferred to our customers, in an amount that reflects the consideration to which we expect to be entitled in exchange for the goods or services. In order to achieve that core principle, a five-step approach is applied: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue allocated to each performance obligation when we satisfy the performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account for revenue recognition. We recognize revenue on various products and services as follows: Products Contracts Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Performance Obligations Satisfied Over Time Revenues for Omnitek’s long-term contracts that satisfy the criteria for over time recognition (formerly known as percentage-of-completion method) is recognized as the work progresses. The majority of the revenue is derived from long-term engine development agreements that typically span between 12 to 24 months. Omnitek’s long-term contracts will continue to be recognized over time because our typical contract is for a customized asset with no alternative use and generally the Company has a right to payment for work completed to date. Under the new revenue standard, the cost-to-cost measure of progress continues to best depict the transfer of control of assets to the customer, which occurs as the Company incurs costs. Contract costs include labor and material. Revenue from products and services transferred to customers over time accounted for 0% and 0% of revenue for the periods ended March 31, 2022 and 2021, respectively. Performance Obligations Satisfied at a Point in Time Revenue from product sales is recognized at a point in time. These sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risk and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Revenue from goods and services transferred to customers at a point in time accounted for 100% and 100% of revenue for the periods ended March 31, 2022 and 2021, respectively. Assurance-type warranties are the only warranties provided by the Company and, as such, Omnitek does not recognize revenue on warranty-related work. Omnitek generally provides a one-year warranty for products that it sells. Warranty claims historically have been insignificant. Pre-contract costs are generally not incurred by the Company. Contract Estimates Variable Consideration Disaggregation of Revenue For the three months ended March 31, For the three months ended March 31, 2022 2021 Segments Consumer Long-term Total Consumer Long-term Total Domestic $ 115,368 - 115,368 $ 132,782 - 132,782 International 143,483 - 143,483 85,331 - 85,331 $ 258,851 - 258,851 $ 218,113 - 218,113 Filters $ 147,518 - 147,518 $ 104,356 - 104,356 Components 111,333 - 111,333 105,287 - 105,287 Engineering Services - - - 8,470 - 8,470 $ 258,851 - 258,851 $ 218,113 - 218,113

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
e. Inventory	Inventory Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following: Location : Vista, CA March 31, December 31, Raw materials $ 857,257 $ 846,499 Finished goods 752,717 802,280 Allowance for obsolete inventory (931,735) (931,735) Total $ 678,239 $ 717,044 The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $-0- and $24,901, for the periods ended March 31, 2022 and March 31, 2021, respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Property and Equipment	Property and Equipment Property and equipment at March 31, 2022 and December 31, 2021 consisted of the following: March 31, December 31, 2022 2021 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 10,627 10,627 Less: accumulated depreciation (65,462) (64,710) Total $ 13,621 $ 14,373 Depreciation expense for the periods ended March 31, 2022 and March 31, 2021 was $752 and $135, respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_6

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Basic and Diluted Loss per Share	Basic and Diluted Loss per Share The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the periods presented. The computation of fully diluted earnings per share includes common stock equivalents outstanding at the balance sheet date. The Company had 3,173,889 and 2,998,889 stock options and warrants that would have been included in the fully diluted earnings per share as of March 31, 2022 and March 31, 2021, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive.

NOTE 2 - SIGNIFICANT ACCOUNTI_7

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification Topic 740, Income Taxes ("Topic 740"), which requires the recognition of deferred tax liabilities and assets at currently enacted tax rates for the expected future tax consequences of events that have been included in the financial statements or tax returns. A valuation allowance is recognized to reduce the net deferred tax asset to an amount that is more likely than not to be realized. Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of March 31, 2022 and December 31, 2021 the Company had no accrued interest or penalties related to uncertain tax positions. The Company files an income tax return in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state, and local, or non-U.S. income tax examinations by tax authorities for years before 2012.

NOTE 2 - SIGNIFICANT ACCOUNTI_8

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Operating Lease Right-of-Use Assets and Liabilities (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Operating Lease Right-of-Use Assets and Liabilities	Operating Lease Right-of-Use Assets and Liabilities Operating lease right-of-use asset represents the Company’s right to use an underlying asset for the lease term and operating lease liability represents its obliation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized when the Company takes possession of the leased property (the Commencement Date) based on the present value of lease payments over the lease term. Rent expense on noncancellable leases containing known future scheduled rent increases is recorded on a straight-line basis over the term of the lease beginning on the Commencement Day.

NOTE 2 - SIGNIFICANT ACCOUNTI_9

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Liquidity and Going Concern	Liquidity and Going Concern Historically, the Company has incurred net losses and negative cash flows from operations. As of March 31, 2022, the Company had an accumulated deficit of $21,520,740 and total stockholders’ deficit of $877,638. At March 31, 2022, the Company had current assets of $765,827 including cash of $40,604, and current liabilities of $1,538,730, resulting in negative working capital of $(772,903). For the three months ended March 31, 2022, the Company reported a net loss of $72,508 and net cash used in operating activities of $16,374. Management believes that based on its operating plan, the projected sales for 2022, combined with funds available from its working capital will be sufficient to fund operations for the next twelve months. However, there can be no assurance that operations and operating cash flows will continue at the current levels or improve in the near future. Whether, and when, the Company can attain profitability and positive cash flows from operations is uncertain. The Company is also uncertain whether it can raise additional capital. These uncertainties cast substantial doubt upon the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. Our financial statements have been prepared on a going concern basis, which assumes the realization of assets and liquidation of liabilities in the normal course of operations. The financial statements do not include any adjustments relating to the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities should we be unable to continue as a going concern.

NOTE 2 - SIGNIFICANT ACCOUNT_10

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2022
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

NOTE 2 - SIGNIFICANT ACCOUNT_11

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule of Disaggregation of Revenue	For the three months ended March 31, For the three months ended March 31, 2022 2021 Segments Consumer Long-term Total Consumer Long-term Total Domestic $ 115,368 - 115,368 $ 132,782 - 132,782 International 143,483 - 143,483 85,331 - 85,331 $ 258,851 - 258,851 $ 218,113 - 218,113 Filters $ 147,518 - 147,518 $ 104,356 - 104,356 Components 111,333 - 111,333 105,287 - 105,287 Engineering Services - - - 8,470 - 8,470 $ 258,851 - 258,851 $ 218,113 - 218,113

NOTE 2 - SIGNIFICANT ACCOUNT_12

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule Of Inventory Current	Location : Vista, CA March 31, December 31, Raw materials $ 857,257 $ 846,499 Finished goods 752,717 802,280 Allowance for obsolete inventory (931,735) (931,735) Total $ 678,239 $ 717,044

NOTE 2 - SIGNIFICANT ACCOUNT_13

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Property Plant And Equipment	March 31, December 31, 2022 2021 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 10,627 10,627 Less: accumulated depreciation (65,462) (64,710) Total $ 13,621 $ 14,373

NOTE 3 - CONTRACT ASSETS AND _2

NOTE 3 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Long-Term Contract or Program Disclosure	March 31, December 31, 2022 2021 Contract assets $ 13,221 $ 13,221 Contract liabilities $ (75,000) $ (75,000) Net amount of contract liabilities in excess of Contract assets $ (61,779) $ (61,779)

NOTE 4 - LEASES_ Schedule of Ma

NOTE 4 - LEASES: Schedule of Maturities of Operating Lease Liabilities (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule of Maturities of Operating Lease Liabilities	Future minimum payments for monthly base rent due under the initial lease term are currently estimated to be as follows: Years ending December 31, 2022 (remaining) $ 100,467 2023 141,036 2024 148,074 2025 176,268 2026 88,134 Total lease payments $ 653,979 Less: Imputed interest (68,915) Total lease liability 585,064 Less: current lease liability (109,242) Long-term lease liability $ 475,822 Weighted average discount rate: Operating leases 4.94%

NOTE 5 - RELATED PARTY TRANSA_2

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule Of Related Party Transactions Table	March 31, December 31, 2022 2021 Amounts due to the president $ 628,812 $ 620,735 Total $ 628,812 $ 620,735

NOTE 6 - NOTES PAYABLE - RELA_2

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule of Convertible Notes - Related Parties	As of March 31, 2022 and December 31, 2021 Convertible Notes – Related Party consisted of the following: March 31, December 31, 2022 2021 Convertible Note payable, related parties $ 41,220 $ 43,916 Less current portion (20,000) $ (31,090) Total $ 21,220 $ 12,826

NOTE 6 - NOTES PAYABLE - RELA_3

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule Of Notes Payable Related Party table	As of March 31, 2022, and December 31, 2021 Note Payable – Related Party consisted of the following: March 31, December 31, 2022 2021 Note payable, related party, current portion $ 15,000 $ 15,000 Total $ 15,000 $ 15,000

NOTE 7 - DEBT_ Schedule of Debt

NOTE 7 - DEBT: Schedule of Debt (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule of Debt	As of March 31, 2022 and December 31, 2021 Debt consisted of the following: March 31, December 31, 2022 2021 Loan payable – SBA EIDL $ 198,674 $ 198,674 Less current portion - - Total $ 198,674 $ 198,674

NOTE 8 - STOCK OPTIONS AND WA_2

NOTE 8 - STOCK OPTIONS AND WARRANTS: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	March 31, 2022 March 31, 2021 Expected volatility N/A 201 % Expected dividends N/A 0 % Expected term N/A 7 Years Risk-free interest rate N/A 1.2 %

NOTE 8 - STOCK OPTIONS AND WA_3

NOTE 8 - STOCK OPTIONS AND WARRANTS: Share-based Payment Arrangement, Option, Activity (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Share-based Payment Arrangement, Option, Activity	March 31, December 31, 2022 2021 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 3,290,556 $ 0.19 2,890,556 $ 0.20 Granted - - 400,000 0.11 Exercised - - - - Expired or cancelled - - - - Outstanding at end of period 3,290,556 0.19 3,290,556 0.19 Exercisable 3,173,889 0.19 3,065,556 $ 0.19

NOTE 8 - STOCK OPTIONS AND WA_4

NOTE 8 - STOCK OPTIONS AND WARRANTS: Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)	3 Months Ended
	Mar. 31, 2022
Tables/Schedules
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable	A summary of the status of the options and warrants outstanding at March 31, 2022 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-0.99 3,290,556 2.71 years 3,173,889 0.19

NOTE 2 - SIGNIFICANT ACCOUNT_14

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Details)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Transferred over Time
Concentration Risk, Percentage	0.00%	0.00%
Transferred at Point in Time
Concentration Risk, Percentage	100.00%	100.00%

NOTE 2 - SIGNIFICANT ACCOUNT_15

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Geographic Distribution, Domestic
Consumer Products	$ 115,368	$ 132,782
Long-term Contract	0	0
Revenues	115,368	132,782
Geographic Distribution, Foreign
Consumer Products	143,483	85,331
Long-term Contract	0	0
Revenues	143,483	85,331
Filters
Consumer Products	147,518	104,356
Long-term Contract	0	0
Revenues	147,518	104,356
Components
Consumer Products	111,333	105,287
Long-term Contract	0	0
Revenues	111,333	105,287
Engineering Services
Consumer Products	0	8,470
Long-term Contract	0	0
Revenues	0	8,470
Consumer Products	258,851	218,113
Long-term Contract	0	0
Revenues	$ 258,851	$ 218,113

NOTE 2 - SIGNIFICANT ACCOUNT_16

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Details
Raw materials	$ 857,257	$ 846,499
Finished goods	752,717	802,280
Allowance for obsolete inventory	(931,735)	(931,735)
Total	$ 678,239	$ 717,044

NOTE 2 - SIGNIFICANT ACCOUNT_17

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Details
INVENTORY RESERVE ADJUSTMENT	$ 0	$ 24,901

NOTE 2 - SIGNIFICANT ACCOUNT_18

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Production Equipment
Property Plant And Equipment Gross	$ 68,456	$ 68,456
Land and Land Improvements
Property Plant And Equipment Gross	10,627	10,627
Property Plant And Equipment Gross	13,621	14,373
Less: accumulated depreciation	$ (65,462)	$ (64,710)

NOTE 2 - SIGNIFICANT ACCOUNT_19

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Details
Depreciation	$ 752	$ 135

NOTE 2 - SIGNIFICANT ACCOUNT_20

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,173,889	2,998,889

NOTE 2 - SIGNIFICANT ACCOUNT_21

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Details
Accumulated deficit	$ 21,520,740		$ 21,448,232
Total Stockholders' Deficit	877,638		807,692
Total Current Assets	765,827		803,724
Cash	40,604		59,674
Total Current Liabilities	1,538,730		$ 1,516,537
Working Capital	(772,903)
Net loss	72,508	$ 395
Net Cash Used in Operating Activities	$ 16,374	$ 100,839

NOTE 3 - CONTRACT ASSETS AND _3

NOTE 3 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Details
Contract assets	$ 13,221	$ 13,221
Contract liabilities	(75,000)	(75,000)
Net amount of contract liabilities in excess of Contract assets	$ (61,779)	$ (61,779)

NOTE 4 - LEASES (Details)

NOTE 4 - LEASES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Accounts payable and accrued expenses	$ 396,486	$ 373,221
Back Rent
Accounts payable and accrued expenses	$ 23,374

NOTE 4 - LEASES_ Schedule of _2

NOTE 4 - LEASES: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Details
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 100,467
Lessee, Operating Lease, Liability, to be Paid, Year Two	141,036
Lessee, Operating Lease, Liability, to be Paid, Year Three	148,074
Lessee, Operating Lease, Liability, to be Paid, Year Four	176,268
Lessee, Operating Lease, Liability, to be Paid, Thereafter	88,134
Lessee, Operating Lease, Liability, to be Paid	653,979
Operating Lease, Imputed interest	(68,915)
Operating Lease, Liability	585,064
Operating lease liabilities - current	(109,242)	$ (106,149)
Operating lease liabilities - long-term	$ 475,822	$ 504,963
Operating Lease, Weighted Average Discount Rate, Percent	4.94%

NOTE 5 - RELATED PARTY TRANSA_3

NOTE 5 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Details
Accounts payable - related parties	$ 123,320	$ 124,472

NOTE 5 - RELATED PARTY TRANSA_4

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
President
Accrued management compensation	$ 628,812		$ 620,735
Accrued management compensation	$ 628,812	$ 620,735	$ 620,735

NOTE 6 - NOTES PAYABLE - RELA_4

NOTE 6 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Convertible Note payable, related parties	$ 41,220	$ 41,220	$ 43,916
Debt Instrument, Interest Rate During Period		5.00%
Debt Conversion, Original Debt, Amount		$ 15,000
Chief Executive Officer
Convertible Note payable, related parties	$ 30,000	30,000
Debt Instrument, Interest Rate During Period	8.00%
Board Member
Convertible Note payable, related parties	$ 20,000	$ 20,000
Debt Instrument, Interest Rate During Period	8.00%

NOTE 6 - NOTES PAYABLE - RELA_5

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Details
Convertible Note payable, related parties	$ 41,220	$ 43,916
Convertible notes payable - related party	(20,000)	(31,090)
Convertible notes payable - related party, net of current portion	$ 21,220	$ 12,826

NOTE 6 - NOTES PAYABLE - RELA_6

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Details
Notes payable - related parties, current portion	$ 15,000	$ 15,000
Notes Payable, Related Parties	$ 15,000	$ 15,000

NOTE 7 - DEBT (Details)

NOTE 7 - DEBT (Details) - SBA EIDL Loan	23 Months Ended
	Mar. 31, 2022USD ($)
Proceeds from Loans	$ 199,000
Debt Instrument, Interest Rate, Effective Percentage	3.75%
Interest Expense, Debt	$ 970
Debt Instrument, Maturity Date	Apr. 21, 2050

NOTE 7 - DEBT_ Schedule of De_2

NOTE 7 - DEBT: Schedule of Debt (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
SBA EIDL Loan
Loans Payable	$ 198,674	$ 198,674
Loans Payable, Current	0	0
Loans Payable, Noncurrent	$ 198,674	$ 198,674

NOTE 8 - STOCK OPTIONS AND WA_5

NOTE 8 - STOCK OPTIONS AND WARRANTS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2019	Oct. 01, 2017	Aug. 03, 2011
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	0	400,000
Stock option expense	$ 2,562	$ 11,283
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 20,182
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	3,290,556		3,290,556	2,890,556
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	0	400,000
Employee Stock Option | 2011 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	75,000
Employee Stock Option | 2015 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,915,556
Employee Stock Option | 2017 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,300,000

NOTE 8 - STOCK OPTIONS AND WA_6

NOTE 8 - STOCK OPTIONS AND WARRANTS: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	3 Months Ended
	Mar. 31, 2021
Details
Expected volatility	201.00%
Expected dividends	0.00%
Expected term	7 years
Risk-free interest rate	1.20%

NOTE 8 - STOCK OPTIONS AND WA_7

NOTE 8 - STOCK OPTIONS AND WARRANTS: Share-based Payment Arrangement, Option, Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2019
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	3,290,556		3,290,556	2,890,556
Outstanding, Weighted Average Exercise Price	$ 0.19		$ 0.19	$ 0.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	0	400,000
Granted, Weighted Average Exercise Price	$ 0	$ 0.11
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Expired or cancelled	0	0
Expired or cancelled, Weighted Average Exercise Price	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	3,290,556
Exercisable	3,173,889	3,065,556
Exercisable, Weighted Average Exercise Price	$ 0.19	$ 0.19

NOTE 8 - STOCK OPTIONS AND WA_8

NOTE 8 - STOCK OPTIONS AND WARRANTS: Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)	3 Months Ended
	Mar. 31, 2022$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares	3,290,556
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	2 years 8 months 15 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares	3,173,889
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.19
Minimum
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	0.01
Maximum
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 0.99