Omnitek Engineering (OMTK) 10-Q 19 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 19, 2023
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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	2023
Document Fiscal Period Focus	Q1
Document Transition Report	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 71,321	$ 56,379
Accounts receivable, net	14,736	10,180
Accounts receivable - related parties	1,179	2,252
Inventory Net	503,229	543,353
Deposits	4,230	7,657
Total Current Assets	594,695	619,821
LONG-TERM ASSETS
Property & Equipment, net	6,975	7,412
Operating lease - right-of-use asset	441,168	472,342
Long-term deposit	13,514	13,514
Total Long-Term Assets	461,657	493,268
TOTAL ASSETS	1,056,352	1,113,089
CURRENT LIABILITIES
Accounts payable and accrued expenses	363,644	353,591
Accrued management compensation	638,042	635,158
Accounts payable - related parties	128,965	127,192
Notes payable - related parties, current portion	35,000	15,000
Convertible notes payable - related party	29,911	32,827
Customer deposits	229,318	231,418
Operating lease liabilities - current	120,228	118,756
Total Current Liabilities	1,545,108	1,513,942
LONG-TERM LIABILITIES
Loans payable - SBA, net of current portion	199,000	199,000
Operating lease liabilities - long-term	355,592	386,207
Total Long-term Liabilities	554,592	585,207
Total Liabilities	2,099,700	2,099,149
STOCKHOLDERS' DEFICIT
Common stock, 125,000,000 shares authorized; no par value; 21,948,091 and 21,948,091 shares, respectively issued and outstanding	8,607,086	8,607,086
Additional paid-in capital	12,054,357	12,051,795
Accumulated deficit	(21,704,791)	(21,644,941)
Total Stockholders' Deficit	(1,043,348)	(986,060)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,056,352	$ 1,113,089

Condensed Balance Sheets - Pare

Condensed Balance Sheets - Parenthetical - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Condensed Balance Sheets
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

Condensed Statements of Operati

Condensed Statements of Operations (unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Condensed Statements of Operations (unaudited)
Revenues	$ 225,204	$ 258,851
COST OF GOODS SOLD	130,418	170,605
GROSS MARGIN	94,786	88,246
OPERATING EXPENSES
General and administrative	130,730	138,696
Research and development	17,939	16,252
Depreciation and amortization	436	752
Total Operating Expenses	149,105	155,700
LOSS FROM OPERATIONS	(54,319)	(67,454)
OTHER INCOME (EXPENSE)
Interest expense	(5,531)	(5,054)
Forgiveness of debt	0	0
Total Other Income (Expense)	(5,531)	(5,054)
LOSS BEFORE INCOME TAXES	(59,850)	(72,508)
INCOME TAX EXPENSE	0	0
NET LOSS	$ (59,850)	$ (72,508)
BASIC AND DILUTED LOSS PER SHARE	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,948,091	21,948,091

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Deficit) (unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
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)
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
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2022	$ 8,607,086	12,051,795	(21,644,941)	(986,060)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	21,948,091
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	2,562		2,562
Net loss	0		(59,850)	(59,850)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2023	$ 8,607,086	$ 12,054,357	$ (21,704,791)	$ (1,043,348)
Shares, Outstanding, Ending Balance at Mar. 31, 2023	21,948,091

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
OPERATING ACTIVITIES
Net loss	$ (59,850)	$ (72,508)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization and depreciation expense	437	752
Stock option expense	2,562	2,562
Amortization of ROU asset	31,174	29,850
Changes in operating assets and liabilities
Accounts receivable	(4,556)	(3,008)
Accounts receivable-related parties	1,073	0
Deposits	3,427	(16,970)
Inventory	40,124	38,805
Accounts payable and accrued expenses	10,053	23,266
Customer deposits	(2,100)	0
Operating lease liability	(29,143)	(26,048)
Accounts payable-related parties	1,773	(1,152)
Accrued management compensation	2,884	8,077
Net Cash Used in Operating Activities	(2,142)	(16,374)
INVESTING ACTIVITIES
Net Cash Used in Investing Activities	0	0
FINANCING ACTIVITIES
Proceeds from notes payable - related party	20,000	0
Payments on related party note payable	(2,916)	(2,696)
Net Cash (Used in) Provided by Financing Activities	17,084	(2,696)
NET CHANGE IN CASH	14,942	(19,070)
CASH AT BEGINNING OF YEAR	56,379	59,674
CASH AT END OF PERIOD	71,321	40,604
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Interest	$ 5,796	$ 2,491

NOTE 1 - ORGANIZATION AND BUSIN

NOTE 1 - ORGANIZATION AND BUSINESS ACTIVITY	3 Months Ended
	Mar. 31, 2023
Notes
NOTE 1 - ORGANIZATION AND BUSINESS ACTIVITY	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 March 31, 2023, 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, 2022, audited financial statements. The results of operations for the periods ended March 31, 2023, and March 31, 2022, 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, 2023
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 Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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. Disaggregation of Revenue For the three months ended March 31, For the three months ended March 31, 2023 2022 Segments Consumer Total Consumer Total Domestic $ 90,319 90,139 $ 115,368 115,368 International 134,885 134,885 143,483 143,483 $ 225,204 225,204 $ 258,851 258,851 Filters $ 155,418 155,418 $ 147,518 147,518 Components 69,291 69,291 111,333 111,333 Engineering Services 495 495 - - $ 225,204 225,204 $ 258,851 258,851 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 $ 826,536 $ 836,833 Finished goods 604,448 634,275 Allowance for obsolete inventory (927,755) (927,755) Total $ 503,229 $ 543,353 The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $-0- and $-0-, for the periods ended March 31, 2023, and March 31, 2022, respectively. Property and Equipment Property and equipment at March 31, 2023, and December 31, 2022, consisted of the following: March 31, December 31, 2023 2022 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 4,689 4,689 Less: accumulated depreciation (66,170) (65,733) Total $ 6,975 $ 7,412 Depreciation expense for the periods ended March 31, 2023, and March 31, 2022, was $437 and $752, respectively. NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) 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 3,265,556 and 3,173,889 stock options and warrants that would have been included in the fully diluted earnings per share as of March 31, 2023, and March 31, 2022, respectively. However, the common stock equivalents were not included in the 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, 2023, and December 31, 2022, 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. Liquidity and Going Concern Historically, the Company has incurred net losses and negative cash flows from operations. As of March 31, 2023, the Company had an accumulated deficit of $21,704,791 and total stockholders’ deficit of $1,043,348. At March 31, 2023, the Company had current assets of $594,695 including cash of $71,321, and current liabilities of $1,545,108, resulting in negative working capital of $(950,413). For the three months ended March 31, 2023, the Company reported a net loss of $59,850 and net cash used in operating activities of $2,142. Management believes that based on its operating plan, the projected sales for 2023, 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 - CUSTOMER DEPOSITS

NOTE 3 - CUSTOMER DEPOSITS	3 Months Ended
	Mar. 31, 2023
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 relates to long-term contracts where revenue is recognized over the term of the contract. For the periods ended March 31, 2023 and December 31, 2022, the balance due under customer deposits was $229,318 and $231,418, respectively.

NOTE 4 - OPERATING LEASE

NOTE 4 - OPERATING LEASE	3 Months Ended
	Mar. 31, 2023
Notes
NOTE 4 - OPERATING LEASE	NOTE 4 – OPERATING 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. During the quarter ended March 31, 2023, cash paid for amounts included in the measurement of operating lease liabilities was $35,259 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, 2023 (remaining) 105,777 2024 148,074 2025 176,268 2026 88,134 Total lease payments $ 518,253 Less: Imputed interest (42,432) Total lease liability 475,821 Less: current lease liability (120,228) Long-term lease liability $ 355,592 Weighted average discount rate: Operating leases 4.94%

NOTE 5 - RELATED PARTY TRANSACT

NOTE 5 - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
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, 2023, and December 31, 2022, the Company owed a board member’s company for such services in the amounts of $128,965 and $127,192, respectively. Accounts Receivable – Related Parties As of March 31, 2023, and December 31, 2022, the Company was owed $1,179 and $2,252, respectively, by an entity controlled by the Company’s CEO for the purchase of products and services. Accrued Management Compensation For the periods ended March 31, 2023, and December 31, 2022, the Company’s president was due amounts for services performed for the Company. As of March 31, 2023, and December 31, 2022, the accrued management fees consisted of the following: March 31, December 31, 2023 2022 Amounts due to the president $ 638,042 $ 635,158 Total $ 638,042 $ 635,158

NOTE 6 - NOTES PAYABLE - RELATE

NOTE 6 - NOTES PAYABLE - RELATED PARTY	3 Months Ended
	Mar. 31, 2023
Notes
NOTE 6 - NOTES PAYABLE - RELATED PARTY	NOTE 6 – NOTES PAYABLE - RELATED PARTY Convertible Notes – Related Parties On June 4, 2021, the Company issued an unsecured convertible promissory note for $30,000 to its CEO. Simple interest at the rate of 8% per annum accrues on the unpaid principal balance of the note. The note calls for monthly installment payments of $1,050 commencing on July 4, 2021. The unpaid principal and 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, 2023. On June 4, 2021, the Company issued an unsecured convertible promissory note for $20,000 to a board member. Simple interest at the rate of 8% per annum accrues on the unpaid principal balance of the note. The unpaid principal and accrued interest on the note was due on December 4, 2021 (the “Maturity Date”). On December 14, 2021, the Maturity Date of note was extended for by months until March 4, 2022. On March 4, 2022, Maturity Date of note was extended for an additional three months until June 4, 2022. On June 4, 2022, the Maturity Date of note was extended for an additional six months until December 4, 2022. And, on December 4, 2022, the Maturity Date of note was further extended for an additional six months until 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, 2023. As of March 31, 2023 and December 31, 2022 Convertible Notes – Related Party consisted of the following: March 31, December 31, 2023 2022 Convertible Note payable, related parties $ 29,911 $ 32,827 Less current portion (29,911) $ (32,827) Total $ - $ - 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, 2024. On March 23, 2023, the Company issued a Working Capital Promissory Note, in favor of its CEO, evidencing the additional loans to the Company by the CEO, with an Initial Principal Balance of $20,000, and to evidence any future additional loans by the CEO to the Company thereafter. Pursuant to the terms of the note, the unpaid principal and accrued simple interest at the rate of 8.0% per annum (“ Applicable Rate Maturity Date As of March 31, 2023, and December 31, 2022, Note Payable – Related Party consisted of the following: March 31, December 31, 2023 2022 Note payable, related party $ 35,000 $ 15,000 Total $ 35,000 $ 15,000

NOTE 7 - DEBT

NOTE 7 - DEBT	3 Months Ended
	Mar. 31, 2023
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 October 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. As of March 31, 2023, accrued interest was $15,127. Current monthly payments are applied to the accrued interest. 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, 2023 and December 31, 2022, Debt consisted of the following: March 31, December 31, 2023 2022 Loan payable – SBA EIDL $ 199,000 $ 199,000 Less current portion - - Total $ 199,000 $ 199,000

NOTE 8 - STOCKHOLDERS' DEFICIT

NOTE 8 - STOCKHOLDERS' DEFICIT	3 Months Ended
	Mar. 31, 2023
Notes
NOTE 8 - STOCKHOLDERS' DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Options and Warrants During the three months ended March 31, 2023, and March 31, 2022, the Company granted -0- and -0- options for services, respectively. During the three months ended March 31, 2023, and March 31, 2022, the Company recognized expense of $2,562 and $2,562, respectively, for options that vested during the periods pursuant to ASC Topic 718. As of March 31, 2023, the total remaining amount of compensation expense to be recognized in future periods is $9,792. 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, 2023, the Company has a total of 1,815,556 options issued under the 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, 2023, the Company had a total of 1,450,000 options issued under the 2017 Plan. During the quarter ended March 31, 2023 the Company issued -0- options. 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 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, 2023 March 31, 2022 Expected volatility N/A N/A Expected dividends N/A N/A Expected term N/A N/A Risk-free interest rate N/A N/A A summary of the status of the options and warrants granted at March 31, 2023, and December 31, 2022, and changes during the periods then ended is presented below: March 31, December 31, 2023 2022 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 3,265,556 $ 0.15 3,290,556 $ 0.19 Granted - - 150,000 0.05 Exercised - - - - Expired or cancelled - - (175,000) 0.77 Outstanding at end of period 3,265,556 0.15 3,265,556 0.15 Exercisable 3,165,556 0.15 3,140,556 $ 0.15 NOTE 8 - STOCKHOLDERS’ DEFICIT (Continued) A summary of the status of the options and warrants outstanding at March 31, 2023 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-1.00 3,265,556 2.03 years 3,165,556 0.15

NOTE 10 - SUBSEQUENT EVENT

NOTE 10 - SUBSEQUENT EVENT	3 Months Ended
	Mar. 31, 2023
Notes
NOTE 10 - SUBSEQUENT EVENT	NOTE 9 - SUBSEQUENT EVENT On April 14, 2023, options to purchase 570,000 shares of common Stock at an exercise price of $0.286 per share, and options to purchase 150,000 shares of common Stock at an exercise price of $0.26 per share, expired. On April 18, 2023, 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 $0.0361, 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, 2023, 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 $0.0397, 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, 2023
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, 2023
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 Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 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. Disaggregation of Revenue For the three months ended March 31, For the three months ended March 31, 2023 2022 Segments Consumer Total Consumer Total Domestic $ 90,319 90,139 $ 115,368 115,368 International 134,885 134,885 143,483 143,483 $ 225,204 225,204 $ 258,851 258,851 Filters $ 155,418 155,418 $ 147,518 147,518 Components 69,291 69,291 111,333 111,333 Engineering Services 495 495 - - $ 225,204 225,204 $ 258,851 258,851

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)	3 Months Ended
	Mar. 31, 2023
Policies
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 $ 826,536 $ 836,833 Finished goods 604,448 634,275 Allowance for obsolete inventory (927,755) (927,755) Total $ 503,229 $ 543,353 The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $-0- and $-0-, for the periods ended March 31, 2023, and March 31, 2022, respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Policies)	3 Months Ended
	Mar. 31, 2023
Policies
Property and Equipment	Property and Equipment Property and equipment at March 31, 2023, and December 31, 2022, consisted of the following: March 31, December 31, 2023 2022 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 4,689 4,689 Less: accumulated depreciation (66,170) (65,733) Total $ 6,975 $ 7,412 Depreciation expense for the periods ended March 31, 2023, and March 31, 2022, was $437 and $752, respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_6

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Policies)	3 Months Ended
	Mar. 31, 2023
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 3,265,556 and 3,173,889 stock options and warrants that would have been included in the fully diluted earnings per share as of March 31, 2023, and March 31, 2022, respectively. However, the common stock equivalents were not included in the computation because they are anti-dilutive.

NOTE 2 - SIGNIFICANT ACCOUNTI_7

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)	3 Months Ended
	Mar. 31, 2023
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, 2023, and December 31, 2022, 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)	3 Months Ended
	Mar. 31, 2023
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, 2023, the Company had an accumulated deficit of $21,704,791 and total stockholders’ deficit of $1,043,348. At March 31, 2023, the Company had current assets of $594,695 including cash of $71,321, and current liabilities of $1,545,108, resulting in negative working capital of $(950,413). For the three months ended March 31, 2023, the Company reported a net loss of $59,850 and net cash used in operating activities of $2,142. Management believes that based on its operating plan, the projected sales for 2023, 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 ACCOUNTI_9

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2023
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)	3 Months Ended
	Mar. 31, 2023
Tables/Schedules
Schedule of Disaggregation of Revenue	For the three months ended March 31, For the three months ended March 31, 2023 2022 Segments Consumer Total Consumer Total Domestic $ 90,319 90,139 $ 115,368 115,368 International 134,885 134,885 143,483 143,483 $ 225,204 225,204 $ 258,851 258,851 Filters $ 155,418 155,418 $ 147,518 147,518 Components 69,291 69,291 111,333 111,333 Engineering Services 495 495 - - $ 225,204 225,204 $ 258,851 258,851

NOTE 2 - SIGNIFICANT ACCOUNT_11

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory: Schedule Of Inventory Current (Tables)	3 Months Ended
	Mar. 31, 2023
Tables/Schedules
Schedule Of Inventory Current	Location : Vista, CA March 31, December 31, Raw materials $ 826,536 $ 836,833 Finished goods 604,448 634,275 Allowance for obsolete inventory (927,755) (927,755) Total $ 503,229 $ 543,353

NOTE 2 - SIGNIFICANT ACCOUNT_12

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Tables/Schedules
Property Plant And Equipment	March 31, December 31, 2023 2022 Production equipment $ 68,456 $ 68,456 Leasehold Improvements 4,689 4,689 Less: accumulated depreciation (66,170) (65,733) Total $ 6,975 $ 7,412

NOTE 4 - OPERATING LEASE_ Sched

NOTE 4 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 (remaining) 105,777 2024 148,074 2025 176,268 2026 88,134 Total lease payments $ 518,253 Less: Imputed interest (42,432) Total lease liability 475,821 Less: current lease liability (120,228) Long-term lease liability $ 355,592 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, 2023
Tables/Schedules
Schedule Of Related Party Transactions Table	March 31, December 31, 2023 2022 Amounts due to the president $ 638,042 $ 635,158 Total $ 638,042 $ 635,158

NOTE 6 - NOTES PAYABLE - RELA_2

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)	3 Months Ended
	Mar. 31, 2023
Tables/Schedules
Schedule of Convertible Notes - Related Parties	As of March 31, 2023 and December 31, 2022 Convertible Notes – Related Party consisted of the following: March 31, December 31, 2023 2022 Convertible Note payable, related parties $ 29,911 $ 32,827 Less current portion (29,911) $ (32,827) Total $ - $ -

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, 2023
Tables/Schedules
Schedule Of Notes Payable Related Party table	As of March 31, 2023, and December 31, 2022, Note Payable – Related Party consisted of the following: March 31, December 31, 2023 2022 Note payable, related party $ 35,000 $ 15,000 Total $ 35,000 $ 15,000

NOTE 7 - DEBT_ Schedule of Debt

NOTE 7 - DEBT: Schedule of Debt (Tables)	3 Months Ended
	Mar. 31, 2023
Tables/Schedules
Schedule of Debt	As of March 31, 2023 and December 31, 2022, Debt consisted of the following: March 31, December 31, 2023 2022 Loan payable – SBA EIDL $ 199,000 $ 199,000 Less current portion - - Total $ 199,000 $ 199,000

NOTE 8 - STOCKHOLDERS' DEFICIT_

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Tables)	3 Months Ended
	Mar. 31, 2023
Tables/Schedules
Share-Based Payment Arrangement, Option, Activity	March 31, December 31, 2023 2022 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 3,265,556 $ 0.15 3,290,556 $ 0.19 Granted - - 150,000 0.05 Exercised - - - - Expired or cancelled - - (175,000) 0.77 Outstanding at end of period 3,265,556 0.15 3,265,556 0.15 Exercisable 3,165,556 0.15 3,140,556 $ 0.15

NOTE 8 - STOCKHOLDERS' DEFICI_2

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-1.00 3,265,556 2.03 years 3,165,556 0.15

NOTE 2 - SIGNIFICANT ACCOUNT_13

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Geographic Distribution, Domestic
Consumer Products	$ 90,319	$ 115,368
Revenues	90,139	115,368
Geographic Distribution, Foreign
Consumer Products	134,885	143,483
Revenues	134,885	143,483
Filters
Consumer Products	155,418	147,518
Revenues	155,418	147,518
Components
Consumer Products	69,291	111,333
Revenues	69,291	111,333
Engineering Services
Consumer Products	495	0
Revenues	495	0
Consumer Products	225,204	258,851
Revenues	$ 225,204	$ 258,851

NOTE 2 - SIGNIFICANT ACCOUNT_14

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory: Schedule Of Inventory Current (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Details
Raw materials	$ 826,536	$ 836,833
Finished goods	604,448	634,275
Allowance for obsolete inventory	(927,755)	(927,755)
Total	$ 503,229	$ 543,353

NOTE 2 - SIGNIFICANT ACCOUNT_15

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Details
Inventory Write-down	$ 0	$ 0

NOTE 2 - SIGNIFICANT ACCOUNT_16

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Production Equipment
Property Plant And Equipment Gross	$ 68,456	$ 68,456
Land and Land Improvements
Property Plant And Equipment Gross	4,689	4,689
Property Plant And Equipment Gross	6,975	7,412
Less: accumulated depreciation	$ (66,170)	$ (65,733)

NOTE 2 - SIGNIFICANT ACCOUNT_17

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Details
Amortization and depreciation expense	$ 437	$ 752

NOTE 2 - SIGNIFICANT ACCOUNT_18

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Details) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,265,556	3,173,889

NOTE 2 - SIGNIFICANT ACCOUNT_19

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Details
Accumulated deficit	$ 21,704,791		$ 21,644,941
Total Stockholders' Deficit	1,043,348		986,060
Total Current Assets	594,695		619,821
Cash	71,321		56,379
Total Current Liabilities	1,545,108		$ 1,513,942
Working Capital	(950,413)
Net loss	59,850	$ 72,508
Net Cash Used in Operating Activities	$ 2,142	$ 16,374

NOTE 3 - CUSTOMER DEPOSITS (Det

NOTE 3 - CUSTOMER DEPOSITS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Details
Customer deposits	$ 229,318	$ 231,418

NOTE 4 - OPERATING LEASE (Detai

NOTE 4 - OPERATING LEASE (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Details
Monthly Base Rent	$ 9,988
Monthly Operating Expense	1,175
Operating Lease, Payments	35,259
Operating Lease, Expense	$ 37,290

NOTE 4 - OPERATING LEASE_ Sch_2

NOTE 4 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Details
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 105,777
Lessee, Operating Lease, Liability, to be Paid, Year Two	148,074
Lessee, Operating Lease, Liability, to be Paid, Year Three	176,268
Lessee, Operating Lease, Liability, to be Paid, Year Four	88,134
Lessee, Operating Lease, Liability, to be Paid	518,253
Operating Lease, Imputed interest	(42,432)
Operating Lease, Liability	475,821
Operating lease liabilities - current	(120,228)	$ (118,756)
Operating lease liabilities - long-term	$ 355,592	$ 386,207
Operating Lease, Weighted Average Discount Rate, Percent	4.94%

NOTE 5 - RELATED PARTY TRANSA_3

NOTE 5 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Details
Accounts Payable, Related Parties, Current	$ 128,965	$ 127,192

NOTE 5 - RELATED PARTY TRANSA_4

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
President
Accrued management compensation	$ 638,042		$ 635,158
Accrued management compensation	$ 638,042	$ 635,158	$ 635,158

NOTE 6 - NOTES PAYABLE - RELA_4

NOTE 6 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)		3 Months Ended
	Mar. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Convertible Note payable, related parties	$ 29,911	$ 29,911	$ 32,827
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 6 - NOTES PAYABLE - RELA_5

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Details
Convertible Note payable, related parties	$ 29,911	$ 32,827
Convertible notes payable - related party	(29,911)	(32,827)
Convertible Notes Payable, Noncurrent	$ 0	$ 0

NOTE 6 - NOTES PAYABLE - RELA_6

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Details
Notes Payable, Related Parties, Current	$ 35,000	$ 15,000
Notes Payable, Related Parties	$ 35,000	$ 15,000

NOTE 7 - DEBT (Details)

NOTE 7 - DEBT (Details) - SBA EIDL Loan	35 Months Ended
	Mar. 31, 2023 USD ($)
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, 2023	Dec. 31, 2022
SBA EIDL Loan
Loans Payable	$ 199,000	$ 199,000
Loans Payable, Current	0	0
Loans Payable, Noncurrent	$ 199,000	$ 199,000

NOTE 8 - STOCKHOLDERS' DEFICIT

NOTE 8 - STOCKHOLDERS' DEFICIT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	0	150,000
Stock option expense	$ 2,562	$ 2,562
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 9,792
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	3,265,556		3,265,556	3,290,556
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	0	0
Employee Stock Option | 2015 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized	2,500,000
Employee Stock Option | 2017 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	1,450,000

NOTE 8 - STOCKHOLDERS' DEFICI_3

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2020
Details
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	3,265,556		3,265,556	3,290,556
Outstanding, Weighted Average Exercise Price	$ 0.15		$ 0.15	$ 0.19
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	0	150,000
Granted, Weighted Average Exercise Price	$ 0	$ 0.05
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Expired or cancelled	0	(175,000)
Expired or cancelled, Weighted Average Exercise Price	$ 0	$ 0.77
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	3,265,556
Exercisable	3,165,556	3,140,556
Exercisable, Weighted Average Exercise Price	$ 0.15	$ 0.15

NOTE 8 - STOCKHOLDERS' DEFICI_4

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares	3,265,556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	2 years 10 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares	3,165,556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.15
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	$ 1