Omnitek Engineering (OMTK) 10-Q 16 Aug 22 2022 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Aug. 12, 2022
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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 Drive, #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	Q2
Document Transition Report	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 6,530	$ 59,674
Accounts receivable, net	21,030	9,555
Accounts receivable - Related Party	1,212	0
Inventories, net	646,293	717,044
Contract assets	0	13,221
Deposits	8,726	4,230
Total Current Assets	683,791	803,724
PROPERTY & EQUIPMENT, net	12,869	14,373
OTHER ASSETS
Operating lease - Right-of-use asset	533,673	593,697
Long-term deposit	13,514	13,514
Total Other Assets	547,187	607,211
TOTAL ASSETS	1,243,847	1,425,308
CURRENT LIABILITIES
Accounts payable and accrued expenses	370,307	373,221
Accrued management compensation	632,658	620,735
Accounts payable - related parties	129,101	124,472
Notes payable - related parties, current portion	15,000	15,000
Convertible notes payable - related party	20,000	31,090
Contract liabilities	0	75,000
Customer deposits	231,419	170,870
Operating lease liabilities - current	112,375	106,149
Total Current Liabilities	1,510,860	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	18,475	12,826
Operating lease liabilities - long-term	446,317	504,963
Total Long-term Liabilities	663,466	716,463
Total Liabilities	2,174,326	2,233,000
STOCKHOLDERS' DEFICIT
Common stock, 125,000,000 shares authorized; no par value; 21,948,091 shares, issued and outstanding	8,607,086	8,607,086
Additional paid-in capital	12,046,557	12,033,454
Accumulated deficit	(21,584,122)	(21,448,232)
Total Stockholders' Deficit	(930,479)	(807,692)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,243,847	$ 1,425,308

Condensed Balance Sheets - Pare

Condensed Balance Sheets - Parenthetical - $ / shares	Jun. 30, 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	21,948,091
Common Stock, Shares, Outstanding	21,948,091	21,948,091

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Details
Revenues	$ 224,438	$ 228,307	$ 483,289	$ 446,420
COST OF GOODS SOLD	135,306	161,572	305,911	290,883
GROSS MARGIN	89,132	66,735	177,378	155,537
OPERATING EXPENSES
General and administrative	130,326	132,424	269,022	298,877
Research and development	15,383	17,099	31,635	33,555
Depreciation and amortization	752	136	1,504	271
Total Operating Expenses	146,461	149,659	302,161	332,703
LOSS FROM OPERATIONS	(57,329)	(82,924)	(124,783)	(177,166)
OTHER INCOME (EXPENSE)
Other Income	0	67	0	67
Gain on extinguishment of liability	0	0	0	100,655
Interest expense	(5,253)	(5,524)	(10,307)	(12,332)
Debt Instrument, Decrease, Forgiveness			0	100,655
Total Other Income (Expense)	(5,253)	(5,457)	(10,307)	88,390
LOSS BEFORE INCOME TAXES	(62,582)	(88,381)	(135,090)	(88,776)
INCOME TAX EXPENSE	800	800	800	800
NET LOSS	$ (63,382)	$ (89,181)	$ (135,890)	$ (89,576)
BASIC AND DILUTED LOSS PER SHARE	$ 0	$ 0	$ (0.01)	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,948,091	21,600,189	21,948,091	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 Attributable to Parent, 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
Issuance of Stock Options	$ 0	11,283	0	11,283
Net loss	0	0	(395)	(395)
Stockholders' Equity Attributable to Parent, 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 Attributable to Parent, 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
Net loss				(89,576)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2021	$ 8,878,210	12,027,172	(21,555,217)	(949,835)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	21,600,189
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2021	$ 8,578,210	12,024,581	(21,466,036)	(863,245)
Shares, Outstanding, Beginning Balance at Mar. 31, 2021	21,600,189
Issuance of Stock Options	$ 0	2,591	0	2,591
Net loss	0	0	(89,181)	(89,181)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2021	$ 8,878,210	12,027,172	(21,555,217)	(949,835)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	21,600,189
Stockholders' Equity Attributable to Parent, 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
Issuance of Stock Options	$ 0	2,562	0	2,562
Net loss	0	0	(72,508)	(72,508)
Stockholders' Equity Attributable to Parent, 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
Stockholders' Equity Attributable to Parent, 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
Net loss				(135,890)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2022	$ 8,607,086	12,046,557	(21,584,122)	(930,479)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	21,948,091
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2022	$ 8,607,086	12,036,016	(21,520,740)	(877,638)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	21,948,091
Issuance of Stock Options	$ 0	10,541	0	10,541
Net loss	0	0	(63,382)	(63,382)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2022	$ 8,607,086	$ 12,046,557	$ (21,584,122)	$ (930,479)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	21,948,091

Statements of Cash Flows

Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
OPERATING ACTIVITIES
Net loss	$ (135,890)	$ (89,576)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	1,504	271
Options issued for services	13,103	13,874
Gain on extinguishment of liability	0	(100,655)
Amortization of ROU asset	60,024	0
Write-off of contract asset	13,221	0
Bad Dept Expense	41,000	0
Change in Inventory reserve	18	(88,956)
Changes in operating assets and liabilities
Accounts receivable	29,525	3,478
Accounts receivable-related parties	(1,212)	(1,208)
Prepaid expenses	0	(11,164)
Deposits	(4,496)	(8,088)
Inventory	70,733	146,558
Accounts payable and accrued expenses	(2,914)	(8,469)
Customer deposits	60,549	(69,571)
Contract liabilities	(75,000)	0
Operating lease liability	(52,421)	0
Accounts payable-related parties	4,629	7,025
Accrued management compensation	11,923	16,730
Net Cash Used in Operating Activities	(47,703)	(189,751)
INVESTING ACTIVITIES
Net Cash Used in Investing Activities	0	0
FINANCING ACTIVITIES
Payments on note payable	0	(326)
Proceeds from (payments on) note payable-related party	(5,441)	50,000
Proceeds from loans payable - SBA	0	100,000
Net Cash (Used in) Provided by Financing Activities	(5,441)	149,674
NET CHANGE IN CASH	(53,144)	(40,077)
CASH AT BEGINNING OF YEAR	59,674	60,729
CASH AT END OF PERIOD	6,530	20,652
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Interest	5,048	8,716
Income taxes	$ 800	$ 800

NOTE 1 - CONDENSED FINANCIAL ST

NOTE 1 - CONDENSED FINANCIAL STATEMENTS	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 1 - CONDENSED FINANCIAL STATEMENTS	NOTE 1 - CONDENSED FINANCIAL STATEMENTS The accompanying condensed 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 June 30, 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 June 30, 2022 and 2021 are not necessarily indicative of the operating results for the full years.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 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 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good 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 June 30, 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 June 30, 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 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Disaggregation of Revenue The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended June 30, 2022 and June 30, 2021: For the three months ended June 30, 2022 For the three months ended June 30, 2021 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 91,324 - 91,324 $ 101,088 - 101,088 International 133,114 - 133,114 127,220 - 127,220 $ 224,438 - 224,438 $ 228,307 - 228,307 Filters $ 78,646 - 78,646 $ 106,051 - 106,051 Components 145,792 - 145,792 122,257 - 122,257 Engineering Services - - - - - - $ 224,438 - 224,438 $ 228,307 - 228,307 The following table presents Omnitek’s revenues disaggregated by region and product type for the six months ended June 30, 2022 and June 30, 2021: For the six months ended June 30, 2022 For the six months ended June 30, 2021 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 206,693 - 206,693 $ 233,869 - 233,869 International 276,596 - 276,596 212,551 - 212,551 $ 483,289 - 483,289 $ 446,420 - 446,420 Filters $ 226,164 - 226,164 $ 210,407 - 210,407 Components 257,125 - 257,125 227,543 - 227,543 Engineering Services - - - 8,470 - 8,470 $ 483,289 - 483,289 $ 446,420 - 446,420 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: June 30, December 31, Location : Vista, CA 2022 2021 Raw materials $ 831,746 $ 846,499 Finished goods 746,300 802,280 Allowance for obsolete inventory (931,753) (931,735) Total $ 646,293 $ 717,044 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $0 and $88,956, for the periods ended June 30, 2022 and June 30, 2021, respectively. Property and Equipment Property and equipment at June 30, 2022 and December 31, 2021 consisted of the following: June 30, December 31, 2022 2021 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 10,627 10,627 Less: accumulated depreciation (66,214) (64,710) Total $ 12,869 $ 14,373 Depreciation expense for the periods ended June 30, 2022 and June 30, 2021 was $1,504 and $271, 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 3,374,726 and 3,023,889 stock options that would have been included in the fully diluted earnings per share as of June 30, 2022 and June 30, 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 June 30, 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) Liquidity and Going Concern Historically, the Company has incurred net losses and negative cash flows from operations. As of June 30, 2022, the Company had an accumulated deficit of $21,584,122 and total stockholders’ deficit of $(930,479). At June 30, 2022, the Company had current assets of $683,791 including cash of $6,530, and current liabilities of $1,510,860, resulting in negative working capital of $(827,069). For the six months ended June 30, 2022, the Company reported a net loss of $135,890 and net cash used in operating activities of $47,703. 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 significant doubt upon the Company’s ability to continue as a going concern for 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 - CUSTOMER DEPOSITS

NOTE 3 - CUSTOMER DEPOSITS	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 3 - CUSTOMER DEPOSITS	NOTE 3 – CUSTOMER DEPOSITS The customers deposit account relates to payments received from customers before product has been shipped. When the product is shipped the Company recognizes the associated revenue by reclassifying the customer deposit to the appropriate revenue account. By contrast, the Contract Liabilities account (see Note 4) relates to long-term contracts where revenue is recognized over the term of the contract. For the periods ended June 30, 2022 and December 31, 2021, the balance due under customer deposits was $231,419 and $170,870, respectively.

NOTE 4 - CONTRACT ASSETS AND LI

NOTE 4 - CONTRACT ASSETS AND LIABILITIES	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 4 - CONTRACT ASSETS AND LIABILITIES	NOTE 4 – 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. During the quarter the Company's sole ongoing long-term contract was cancelled by the customer. In response to the cancellation, the Company wrote-off the contact asset and reclassified the associated net contract liability as a customer deposit, allowing the customer to apply the net deposit to future projects. The table below reconciles the net excess billings to the amounts included in the balance sheets at those dates: June 30, December 31, 2022 2021 Contract assets $ - 13,221 Contract liabilities $ - (75,000) Net amount of contract liabilities in excess of contract assets $ - (61,779)

NOTE 5 - OPERATING LEASE

NOTE 5 - OPERATING LEASE	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 5 - OPERATING LEASE	NOTE 5 – OPERATING LEASE 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. During the quarter ended June 30, 2022, cash paid for amounts included in the measurement of operating lease liabilities was $66,978 and the Company recorded operating lease expenses included in operating expenses of $25,267 and cost of sales of $49,214, for a total of $74,581. 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) $ 66,978 2023 141,036 2024 148,074 2025 176,268 2026 88,134 Total lease payments $ 620,490 Less: Imputed interest (61,798) Total lease liability 558,692 Less: current lease liability (112,375) Long-term lease liability $ 446,317 Weighted average discount rate: Operating leases 4.94%

NOTE 6 - RELATED PARTY TRANSACT

NOTE 6 - RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 6 - RELATED PARTY TRANSACTIONS	NOTE 6 - 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 June 30, 2022 and December 31, 2021, the Company owed board members and a board member’s company for such services in the amounts of $129,101 and $124,472, respectively. Accrued Management Compensation For the periods ended June 30, 2022 and December 31, 2021, the Company’s president was due $632,658 and $620,735, respectively.

NOTE 7 - NOTES PAYABLE - RELATE

NOTE 7 - NOTES PAYABLE - RELATED PARTY	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 7 - NOTES PAYABLE - RELATED PARTY	NOTE 7 – NOTES PAYABLE - RELATED PARTIES 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 June 30, 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. 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. On June 4, 2022, the Note was extended for an additional period of 3 months until September 4, 2022. 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 June 30, 2022. As of June 30, 2022 and December 31, 2021 Convertible Notes – Related Party consisted of the following: June 30, December 31, 2022 2021 Convertible Note payable, related parties $ 38,475 43,916 Less current portion (20,000) (31,090) Total $ 18,475 12,826 Notes Payable – Related Parties On January 19, 2017 the Company issued a promissory note for $15,000 to the Company’s president. 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 June 30, 2022, and December 31, 2021 Note Payable – Related Party consisted of the following: June 30, December 31, 2022 2021 Note payable, related party, current portion $ 15,000 $ 15,000 Total $ 15,000 $ 15,000

NOTE 8 - DEBT

NOTE 8 - DEBT	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 8 - DEBT	NOTE 8 – 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 November 21, 2022 (i.e., thirty (30) 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 June 30, 2022 and December 31, 2021 Debt consisted of the following: June 30, December 31, 2022 2021 Loan payable – SBA EIDL $ 198,674 $ 198,674 Less current portion - - Total $ 198,674 $ 198,674

NOTE 9 - STOCK OPTIONS

NOTE 9 - STOCK OPTIONS	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 9 - STOCK OPTIONS	NOTE 9 - STOCK OPTIONS During the six months ended June 30, 2022 and 2021, the Company granted 150,000 and 400,000 options for services, respectively. During the six months ended June 30, 2022 and 2021, the Company recognized expense of $10,541 and $13,874, respectively, for options that vested during the periods pursuant to ASC Topic 718. As of June 30, 2022 total remaining amount of compensation expense to be recognized in future periods is $17,592. 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. The 2011 Plan expired on August 2, 2021 and no further options may be issued under the 2011 Plan. As of June 30, 2022 there are 75,000 options issued under the 2011 Plan, all of which will expired, if not exercised, on August 3, 2022. 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 June 30, 2022 there are 1,915,556 options currently issued, and 334,444 options available for issuance 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 June 30, 2022, the Company has a total of 1,450,000 options issued, and 3,550,000 options available for issuance under the 2017 Plan. 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 NOTE 9 - STOCK OPTIONS (Continued) 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 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: June 30, 2022 June 30, 2021 Expected volatility 207% 201 % Expected dividends 0% 0 % Expected term 7 Years 7 Years Risk-free interest rate 2.95% 1.2 % A summary of the status of the options granted at June 30, 2022 and December 31, 2021 and changes during the periods then ended is presented below: June 30, 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 150,000 0.05 400,000 0.11 Exercised - - - - Expired or cancelled - - - - Outstanding at end of period 3,440,556 0.18 3,290,556 0.19 Exercisable 3,265,556 $ 0.18 3,065,556 $ 0.19 A summary of the status of the options outstanding at June 30, 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 3,440,556 2.65 years 3,265,556 0.18

NOTE 10 SUBSEQUENT EVENT

NOTE 10 SUBSEQUENT EVENT	6 Months Ended
	Jun. 30, 2022
Notes
NOTE 10 SUBSEQUENT EVENT	NOTE 10 - SUBSEQUENT EVENTS The Company has evaluated all subsequent events through the date these financial statements were issued.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good 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 June 30, 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 June 30, 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 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Disaggregation of Revenue The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended June 30, 2022 and June 30, 2021: For the three months ended June 30, 2022 For the three months ended June 30, 2021 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 91,324 - 91,324 $ 101,088 - 101,088 International 133,114 - 133,114 127,220 - 127,220 $ 224,438 - 224,438 $ 228,307 - 228,307 Filters $ 78,646 - 78,646 $ 106,051 - 106,051 Components 145,792 - 145,792 122,257 - 122,257 Engineering Services - - - - - - $ 224,438 - 224,438 $ 228,307 - 228,307 The following table presents Omnitek’s revenues disaggregated by region and product type for the six months ended June 30, 2022 and June 30, 2021: For the six months ended June 30, 2022 For the six months ended June 30, 2021 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 206,693 - 206,693 $ 233,869 - 233,869 International 276,596 - 276,596 212,551 - 212,551 $ 483,289 - 483,289 $ 446,420 - 446,420 Filters $ 226,164 - 226,164 $ 210,407 - 210,407 Components 257,125 - 257,125 227,543 - 227,543 Engineering Services - - - 8,470 - 8,470 $ 483,289 - 483,289 $ 446,420 - 446,420

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Policies)	6 Months Ended
	Jun. 30, 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: June 30, December 31, Location : Vista, CA 2022 2021 Raw materials $ 831,746 $ 846,499 Finished goods 746,300 802,280 Allowance for obsolete inventory (931,753) (931,735) Total $ 646,293 $ 717,044 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $0 and $88,956, for the periods ended June 30, 2022 and June 30, 2021, respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Policies)	6 Months Ended
	Jun. 30, 2022
Policies
Property and Equipment	Property and Equipment Property and equipment at June 30, 2022 and December 31, 2021 consisted of the following: June 30, December 31, 2022 2021 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 10,627 10,627 Less: accumulated depreciation (66,214) (64,710) Total $ 12,869 $ 14,373 Depreciation expense for the periods ended June 30, 2022 and June 30, 2021 was $1,504 and $271, respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_6

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Policies)	6 Months Ended
	Jun. 30, 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 3,374,726 and 3,023,889 stock options that would have been included in the fully diluted earnings per share as of June 30, 2022 and June 30, 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)	6 Months Ended
	Jun. 30, 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 June 30, 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: Liquidity and Going Concern (Policies)	6 Months Ended
	Jun. 30, 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 June 30, 2022, the Company had an accumulated deficit of $21,584,122 and total stockholders’ deficit of $(930,479). At June 30, 2022, the Company had current assets of $683,791 including cash of $6,530, and current liabilities of $1,510,860, resulting in negative working capital of $(827,069). For the six months ended June 30, 2022, the Company reported a net loss of $135,890 and net cash used in operating activities of $47,703. 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 significant doubt upon the Company’s ability to continue as a going concern for 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 ACCOUNTI_9

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 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_10

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Schedule of Disaggregation of Revenue	The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended June 30, 2022 and June 30, 2021: For the three months ended June 30, 2022 For the three months ended June 30, 2021 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 91,324 - 91,324 $ 101,088 - 101,088 International 133,114 - 133,114 127,220 - 127,220 $ 224,438 - 224,438 $ 228,307 - 228,307 Filters $ 78,646 - 78,646 $ 106,051 - 106,051 Components 145,792 - 145,792 122,257 - 122,257 Engineering Services - - - - - - $ 224,438 - 224,438 $ 228,307 - 228,307 The following table presents Omnitek’s revenues disaggregated by region and product type for the six months ended June 30, 2022 and June 30, 2021: For the six months ended June 30, 2022 For the six months ended June 30, 2021 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 206,693 - 206,693 $ 233,869 - 233,869 International 276,596 - 276,596 212,551 - 212,551 $ 483,289 - 483,289 $ 446,420 - 446,420 Filters $ 226,164 - 226,164 $ 210,407 - 210,407 Components 257,125 - 257,125 227,543 - 227,543 Engineering Services - - - 8,470 - 8,470 $ 483,289 - 483,289 $ 446,420 - 446,420

NOTE 2 - SIGNIFICANT ACCOUNT_11

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Schedule Of Inventory Current	June 30, December 31, Location : Vista, CA 2022 2021 Raw materials $ 831,746 $ 846,499 Finished goods 746,300 802,280 Allowance for obsolete inventory (931,753) (931,735) Total $ 646,293 $ 717,044

NOTE 2 - SIGNIFICANT ACCOUNT_12

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Property Plant And Equipment	June 30, December 31, 2022 2021 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 10,627 10,627 Less: accumulated depreciation (66,214) (64,710) Total $ 12,869 $ 14,373

NOTE 4 - CONTRACT ASSETS AND _2

NOTE 4 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Long-Term Contract or Program Disclosure	June 30, December 31, 2022 2021 Contract assets $ - 13,221 Contract liabilities $ - (75,000) Net amount of contract liabilities in excess of contract assets $ - (61,779)

NOTE 5 - OPERATING LEASE_ Sched

NOTE 5 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 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) $ 66,978 2023 141,036 2024 148,074 2025 176,268 2026 88,134 Total lease payments $ 620,490 Less: Imputed interest (61,798) Total lease liability 558,692 Less: current lease liability (112,375) Long-term lease liability $ 446,317 Weighted average discount rate: Operating leases 4.94%

NOTE 7 - NOTES PAYABLE - RELA_2

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Schedule of Convertible Notes - Related Parties	As of June 30, 2022 and December 31, 2021 Convertible Notes – Related Party consisted of the following: June 30, December 31, 2022 2021 Convertible Note payable, related parties $ 38,475 43,916 Less current portion (20,000) (31,090) Total $ 18,475 12,826

NOTE 7 - NOTES PAYABLE - RELA_3

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Schedule Of Notes Payable Related Party table	As of June 30, 2022, and December 31, 2021 Note Payable – Related Party consisted of the following: June 30, December 31, 2022 2021 Note payable, related party, current portion $ 15,000 $ 15,000 Total $ 15,000 $ 15,000

NOTE 8 - DEBT_ Schedule of Debt

NOTE 8 - DEBT: Schedule of Debt (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Schedule of Debt	As of June 30, 2022 and December 31, 2021 Debt consisted of the following: June 30, December 31, 2022 2021 Loan payable – SBA EIDL $ 198,674 $ 198,674 Less current portion - - Total $ 198,674 $ 198,674

NOTE 9 - STOCK OPTIONS_ Schedul

NOTE 9 - STOCK OPTIONS: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	June 30, 2022 June 30, 2021 Expected volatility 207% 201 % Expected dividends 0% 0 % Expected term 7 Years 7 Years Risk-free interest rate 2.95% 1.2 %

NOTE 9 - STOCK OPTIONS_ Share-b

NOTE 9 - STOCK OPTIONS: Share-based Payment Arrangement, Option, Activity (Tables)	6 Months Ended
	Jun. 30, 2022
Tables/Schedules
Share-based Payment Arrangement, Option, Activity	June 30, 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 150,000 0.05 400,000 0.11 Exercised - - - - Expired or cancelled - - - - Outstanding at end of period 3,440,556 0.18 3,290,556 0.19 Exercisable 3,265,556 $ 0.18 3,065,556 $ 0.19

NOTE 9 - STOCK OPTIONS_ Share_2

NOTE 9 - STOCK OPTIONS: Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)	6 Months Ended
	Jun. 30, 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 outstanding at June 30, 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 3,440,556 2.65 years 3,265,556 0.18

NOTE 2 - SIGNIFICANT ACCOUNT_13

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Details)	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Transferred over Time
Concentration Risk, Percentage	0%	0%
Transferred at Point in Time
Concentration Risk, Percentage	100%	100%

NOTE 2 - SIGNIFICANT ACCOUNT_14

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Geographic Distribution, Domestic
Products	$ 91,324	$ 101,088	$ 206,693	$ 233,869
Contract	0	0	0	0
Revenues	91,324	101,088	206,693	233,869
Geographic Distribution, Foreign
Products	133,114	127,220	276,596	212,551
Contract	0	0	0	0
Revenues	133,114	127,220	276,596	212,551
Filters
Products	78,646	106,051	226,164	210,407
Contract	0	0	0	0
Revenues	78,646	106,051	226,164	210,407
Components
Products	145,792	122,257	257,125	227,543
Contract	0	0	0	0
Revenues	145,792	122,257	257,125	227,543
Engineering Services
Products	0	0	0	8,470
Contract	0	0	0	0
Revenues	0	0	0	8,470
Products	224,438	228,307	483,289	446,420
Contract	0	0	0	0
Revenues	$ 224,438	$ 228,307	$ 483,289	$ 446,420

NOTE 2 - SIGNIFICANT ACCOUNT_15

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Raw materials	$ 831,746	$ 846,499
Finished goods	746,300	802,280
Allowance for obsolete inventory	(931,753)	(931,735)
Total	$ 646,293	$ 717,044

NOTE 2 - SIGNIFICANT ACCOUNT_16

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Details
Inventory Write-down	$ 0	$ 88,956

NOTE 2 - SIGNIFICANT ACCOUNT_17

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Details) - USD ($)	Jun. 30, 2022	Dec. 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	12,869	14,373
Less: accumulated depreciation	$ (66,214)	$ (64,710)

NOTE 2 - SIGNIFICANT ACCOUNT_18

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Details
Depreciation	$ 1,504	$ 271

NOTE 2 - SIGNIFICANT ACCOUNT_19

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Details) - shares	3 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,374,726	3,023,889

NOTE 2 - SIGNIFICANT ACCOUNT_20

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Details
Accumulated deficit	$ 21,584,122				$ 21,584,122		$ 21,448,232
Total Stockholders' Deficit	(930,479)	$ (877,638)	$ (949,835)	$ (863,245)	(930,479)	$ (949,835)	(807,692)	$ (874,133)
Total Current Assets	683,791				683,791		803,724
Cash	6,530				6,530		59,674
Total Current Liabilities	1,510,860				1,510,860		$ 1,516,537
Working Capital	(827,069)				(827,069)
Net loss	$ 63,382	$ 72,508	$ 89,181	$ 395	135,890	89,576
Net Cash Used in Operating Activities					$ 47,703	$ 189,751

NOTE 3 - CUSTOMER DEPOSITS (Det

NOTE 3 - CUSTOMER DEPOSITS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Customer deposits	$ 231,419	$ 170,870

NOTE 4 - CONTRACT ASSETS AND _3

NOTE 4 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Contract assets	$ 0	$ 13,221
Contract liabilities	0	(75,000)
Net amount of contract liabilities in excess of contract assets	$ 0	$ (61,779)

NOTE 5 - OPERATING LEASE (Detai

NOTE 5 - OPERATING LEASE (Details)	6 Months Ended
	Jun. 30, 2022 USD ($)
Details
Monthly Base Rent	$ 9,988
Monthly Operating Expense	$ 1,175

NOTE 5 - OPERATING LEASE_ Sch_2

NOTE 5 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 66,978
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	620,490
Operating Lease, Imputed interest	(61,798)
Operating Lease, Liability	558,692
Operating lease liabilities - current	(112,375)	$ (106,149)
Operating lease liabilities - long-term	$ 446,317	$ 504,963
Operating Lease, Weighted Average Discount Rate, Percent	4.94%

NOTE 6 - RELATED PARTY TRANSA_2

NOTE 6 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Accounts payable - related parties	$ 129,101	$ 124,472
Accrued management compensation	$ 632,658	$ 620,735

NOTE 7 - NOTES PAYABLE - RELA_4

NOTE 7 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Convertible Note payable, related parties	$ 38,475	$ 38,475	$ 43,916
Debt Instrument, Interest Rate During Period		5%
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%
Board Member
Convertible Note payable, related parties	$ 20,000	$ 20,000
Debt Instrument, Interest Rate During Period	8%

NOTE 7 - NOTES PAYABLE - RELA_5

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Convertible Note payable, related parties	$ 38,475	$ 43,916
Convertible notes payable - related party	(20,000)	(31,090)
Convertible notes payable - related party, net of current portion	$ 18,475	$ 12,826

NOTE 7 - NOTES PAYABLE - RELA_6

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Notes payable - related parties, current portion	$ 15,000	$ 15,000
Notes Payable, Related Parties	$ 15,000	$ 15,000

NOTE 8 - DEBT (Details)

NOTE 8 - DEBT (Details) - USD ($)	6 Months Ended		26 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022
Proceeds from loans payable - SBA	$ 0	$ 100,000
SBA EIDL Loan
Proceeds from loans payable - SBA			$ 199,000
Debt Instrument, Interest Rate, Effective Percentage	3.75%		3.75%
Interest Expense, Debt			$ 970
Debt Instrument, Maturity Date			Apr. 21, 2050

NOTE 8 - DEBT_ Schedule of De_2

NOTE 8 - DEBT: Schedule of Debt (Details) - USD ($)	Jun. 30, 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 9 - STOCK OPTIONS (Details

NOTE 9 - STOCK OPTIONS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Oct. 01, 2017	Aug. 03, 2011
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	400,000
Stock or Unit Option Plan Expense	$ 10,541	$ 13,874
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 17,592
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	3,440,556		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	150,000	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	1,450,000

NOTE 9 - STOCK OPTIONS_ Sched_2

NOTE 9 - STOCK OPTIONS: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Details
Expected volatility	207%	201%
Expected dividends	0%	0%
Expected term	7 years	7 years
Risk-free interest rate	2.95%	1.20%

NOTE 9 - STOCK OPTIONS_ Share_3

NOTE 9 - STOCK OPTIONS: Share-based Payment Arrangement, Option, Activity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	3,440,556		3,290,556	2,890,556
Outstanding, Weighted Average Exercise Price	$ 0.18		$ 0.19	$ 0.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	400,000
Granted, Weighted Average Exercise Price	$ 0.05	$ 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	3,440,556
Exercisable	3,265,556	3,065,556
Exercisable, Weighted Average Exercise Price	$ 0.18	$ 0.19

NOTE 9 - STOCK OPTIONS_ Share_4

NOTE 9 - STOCK OPTIONS: Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)	6 Months Ended
	Jun. 30, 2022 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares	3,440,556
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	2 years 7 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares	3,265,556
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.18
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