Omnitek Engineering (OMTK) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Securities Act 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	2024
Document Fiscal Period Focus	Q2
Document Transition Report	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash	$ 37,853	$ 73,703
Accounts receivable, net	17,342	12,233
Accounts receivable - related parties	1,279	1,304
Inventory Net	271,858	370,838
Deposits	153,501	24,443
Total Current Assets	481,833	482,521
LONG-TERM ASSETS
Property & Equipment, net	10,602	5,667
Operating lease - right-of-use asset	279,787	345,459
Long-term deposit	13,514	13,514
Total Long-Term Assets	303,903	364,640
TOTAL ASSETS	785,736	847,161
CURRENT LIABILITIES
Accounts payable and accrued expenses	323,120	323,236
Accrued management compensation	635,158	635,158
Accounts payable - related parties	132,359	131,285
Notes payable - related parties	37,940	37,940
Convertible notes payable - related party	10,000	10,000
Customer deposits	479,408	310,025
Operating lease liabilities - current	152,957	131,868
Total Current Liabilities	1,770,942	1,579,512
LONG-TERM LIABILITIES
Loans payable - SBA, net of current portion	199,000	199,000
Operating lease liabilities - long-term	171,641	254,339
Total Long-term Liabilities	370,641	453,339
Total Liabilities	2,141,583	2,032,851
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	12,072,228	12,067,571
Accumulated deficit	(22,035,161)	(21,860,347)
Total Stockholders' Deficit	(1,355,847)	(1,185,690)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 785,736	$ 847,161

Condensed Balance Sheets - Pare

Condensed Balance Sheets - Parenthetical - $ / shares	Jun. 30, 2024	Dec. 31, 2023
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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Condensed Statements of Operations (unaudited)
Revenues	$ 266,971	$ 251,719	$ 504,047	$ 476,925
COST OF GOODS SOLD	156,170	150,258	309,527	280,675
GROSS MARGIN	110,801	101,461	194,520	196,250
OPERATING EXPENSES
General and administrative	156,953	155,917	282,997	286,649
Research and development	17,629	15,197	36,100	33,136
Depreciation and amortization	964	436	1,401	873
Total Operating Expenses	175,546	171,550	320,498	320,658
LOSS FROM OPERATIONS	(64,745)	(70,089)	(125,978)	(124,408)
OTHER INCOME (EXPENSE)
Allowance for Obsolete inventory	(37,647)		(37,647)
Interest expense	(5,164)	(6,017)	(10,389)	(11,548)
Total Other Expense	(42,811)	(6,017)	(48,036)	(11,548)
LOSS BEFORE INCOME TAXES	(107,556)	(76,106)	(174,014)	(135,956)
INCOME TAX EXPENSE	800	800	800	800
NET LOSS	$ (108,356)	$ (76,906)	$ (174,814)	$ (136,756)
BASIC AND DILUTED LOSS PER SHARE	$ 0	$ 0	$ (0.01)	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,948,091	21,948,091	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
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	21,948,091
Net income (loss)	$ 0	$ 0	$ (59,850)	$ (59,850)
Shares, Outstanding, Ending Balance at Mar. 31, 2023	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 8,607,086	12,051,795	(21,644,941)	(986,060)
Value of options and warrants	0	2,562	0	2,562
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2023	$ 8,607,086	12,054,357	(21,704,791)	(1,043,348)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	21,948,091
Net income (loss)				(136,756)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 8,607,086	12,051,795	(21,644,941)	(986,060)
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2023	$ 8,607,086	12,062,333	(21,781,697)	(1,112,278)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	21,948,091
Net income (loss)	$ 0	0	(76,906)	(76,906)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	21,948,091
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2023	$ 8,607,086	12,054,357	(21,704,791)	(1,043,348)
Value of options and warrants	0	7,976	0	7,976
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2023	$ 8,607,086	12,062,333	(21,781,697)	(1,112,278)
Shares, Outstanding, Beginning Balance at Dec. 31, 2023	21,948,091
Net income (loss)	$ 0	0	(66,458)	(66,458)
Shares, Outstanding, Ending Balance at Mar. 31, 2024	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2023	$ 8,607,086	12,067,571	(21,860,347)	(1,185,690)
Value of options and warrants	0	1,963	0	1,963
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2024	$ 8,607,086	12,069,534	(21,926,805)	(1,250,185)
Shares, Outstanding, Beginning Balance at Dec. 31, 2023	21,948,091
Net income (loss)				(174,814)
Shares, Outstanding, Ending Balance at Jun. 30, 2024	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2023	$ 8,607,086	12,067,571	(21,860,347)	(1,185,690)
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2024	$ 8,607,086	12,072,228	(22,035,161)	(1,355,847)
Shares, Outstanding, Beginning Balance at Mar. 31, 2024	21,948,091
Net income (loss)	$ 0	0	(108,356)	(108,356)
Shares, Outstanding, Ending Balance at Jun. 30, 2024	21,948,091
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2024	$ 8,607,086	12,069,534	(21,926,805)	(1,250,185)
Value of options and warrants	0	2,694	0	2,694
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2024	$ 8,607,086	$ 12,072,228	$ (22,035,161)	$ (1,355,847)

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
OPERATING ACTIVITIES
Net income (loss)	$ (174,814)	$ (136,756)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization and depreciation expense	1,401	873
Stock option expense	4,657	10,538
Amortization of ROU asset	65,672	62,709
Change in Inventory reserve	92,302	27
Changes in operating assets and liabilities
Accounts receivable	(5,109)	(28,506)
Accounts receivable-related parties	25	1,001
Deposits	(129,059)	(835)
Inventory	6,677	75,045
Accounts payable and accrued expenses	(116)	7,325
Customer deposits	169,384	(477)
Contract liabilities	0	0
Operating lease liability	(61,609)	(58,646)
Accounts payable-related parties	1,074	5,811
Net cash provided by (used in) operating activities	(29,514)	(61,891)
INVESTING ACTIVITIES
Purchase of fixed assets	(6,336)	0
Net Cash Used in Investing Activities	(6,336)	0
FINANCING ACTIVITIES
Proceeds from (payments on) notes payable-related party	0	15,113
Net Cash (Used in) Provided by Financing Activities	0	15,113
NET CHANGE IN CASH	(35,850)	(46,778)
CASH AT BEGINNING OF YEAR	73,703	56,379
CASH AT END OF PERIOD	37,853	9,601
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Interest	5,071	11,830
Income taxes	$ 800	$ 800

NOTE 1 - ORGANIZATION AND BUSIN

NOTE 1 - ORGANIZATION AND BUSINESS ACTIVITY	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 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, 2023 audited financial statements. The results of operations for the periods ended June 30, 2024 and June 30, 2023 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, 2024
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 or service to a customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of Omnitek’s contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. 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. 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 The following table presents Omnitek’s revenues disaggregated by region and product type: For the three months ended June 30, 2024 For the three months ended June 30, 2023 Segments Products Total Products Total Domestic $ 105,493 105,493 $ 81,559 81,559 International 161,478 161,478 170,160 170,160 $ 266,971 266,971 $ 251,719 251,719 Filters $ 139,909 139,909 $ 108,123 108,123 Components 127,062 127,062 143,596 143,596 Engineering Services - - - - $ 266,971 266,971 $ 251,719 251,719 The following table presents Omnitek’s revenues disaggregated by region and product type: For the six months ended June 30, 2024 For the six months ended June 30, 2023 Segments Products Total Products Total Domestic $ 185,901 185,901 $ 173,336 176,336 International 318,146 318,146 303,589 303,589 $ 504,047 504,047 $ 476,925 476,925 Filters $ 208,296 208,296 $ 263,543 263,543 Components 295,751 295,751 213,382 213,382 Engineering Services - - - - $ 504,047 504,047 $ 476,925 476,925 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 June 30, December 31, 2024 2023 Raw materials $ 839,633 $ 799,642 Finished goods 447,406 494,074 Total $ 1,287,039 $ 1,293,716 Allowance for obsolete inventory 1,015,181 922,878 Total $ 271,858 $ 370,838 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) Property and Equipment Property and equipment at June 30, 2024 and December 31, 2023 consisted of the following: June 30, December 31, 2024 2023 Production/Office equipment $ 74,792 $ 68,456 Leasehold Improvements 4,689 4,689 Less: accumulated depreciation (68,879) (67,478) Total $ 10,602 $ 5,667 Depreciation expense for the periods ended June 30, 2024 and June 30, 2023 was $1,401 and $873 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 2,340,000 and 2,520,556 stock options and warrants that would have been included in the fully diluted earnings per share as of June 30, 2024 and June 30, 2023, 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 Codifi cation 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, 2024 and December 31, 2023 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 June 30, 2024, the Company had an accumulated deficit of $22,035,161 and total stockholders’ deficit of $1,355,847. At June 30, 2024, the Company had current assets of $481,833 including cash of $37,853, and current liabilities of $1,770,942, resulting in negative working capital of $1,289,109. For the six months ended June 30, 2024, the Company reported a net loss of $174,814 and net cash used in operating activities of $29,514. Management believes that based on its operating plan, the projected sales for 2024, 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 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) 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, 2024
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 June 30, 2024 and December 31, 2023, the balance due under customer deposits was $479,408 and $310,025, respectively.

NOTE 4 - OPERATING LEASE

NOTE 4 - OPERATING LEASE	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 4 - OPERATING LEASE	NOTE 4 – OPERATING LEASE The Company’s lease consists 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, 2024, 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, 2024 (remaining) $ 77,556 2025 176,268 2026 88,134 Total lease payments $ 341,958 Less: Imputed interest (17,360) Total lease liability 324,598 Less: current lease liability (152,957) Long-term lease liability $ 171,641 Weighted average discount rate: Operating leases 4.94%

NOTE 5 - RELATED PARTY TRANSACT

NOTE 5 - RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
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 for purchases of goods and services from related parties. As of June 30, 2024 and December 31, 2023, the Company owed related parties for such goods and services in the amounts of $132,359 and $131,285, respectively. Accounts Receivable – Related Parties As of June 30, 2024, and December 31, 2023, the Company was owed $1,279 and $1,304, respectively, by an entity controlled by the Company’s CEO for the purchase of products and services. Accrued Management Compensation For the periods ended June 30, 2024 and December 31, 2023, the Company’s president was due amounts for services performed for the Company. As of June 30, 2024, and December 31, 2023, the accrued amounts consisted of the following: June 30, December 31, 2024 2023 Amounts due to the president $ 635,158 $ 635,158 Total $ 635,158 $ 635,158

NOTE 6 - NOTES PAYABLE - RELATE

NOTE 6 - NOTES PAYABLE - RELATED PARTY	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 6 - NOTES PAYABLE - RELATED PARTY	NOTE 6 – NOTES PAYABLE - RELATED PARTIES 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 was due and payable on or before June 4, 2023. On the maturity date, June 4, 2023, the lender elected to transfer the unpaid principal balance of $7,940 to the Working Capital Promissory Note. 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 maturity date of convertible promissory note was extended for an additional period of 3 months until March 4, 2022. Subsequently the maturity date was extended for additional periods to June 4, 2022, September 4, 2022, December 4, 2022, June 4, 2023 and December 4, 2023. On December 4, 2023 the Company made a payment of $10,000 reducing the outstanding balance to $10,000 and also extended the note until December 4, 2024. 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 is not convertible until maturity, no derivative liability was recognized as of June 30, 2024. As of June 30, 2024 and December 31, 2023 Convertible Notes – Related Party consisted of the following: June 30, 2024 December 31, 2023 Convertible Note payable, related parties $ 10,000 $ 10,000 Less current portion (10,000) $ (10,000) Total $ - $ - NOTE 6 – NOTES PAYABLE - RELATED PARTIES (Continued) Notes Payable – Related Parties 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, 2018. The maturity date of the note was extended annually for additional one-year period, with a current due date of January 19, 2024. On September 15, 2023, the lender elected to transfer the unpaid principal balance of $15,000 to the Working Capital Promissory Note. 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 June 30, 2024, and December 31, 2023, Note Payable – Related Party consisted of the following: June 30, December 31, 2024 2023 Note payable, related party $ 37,940 $ 37,940 Total $ 37,940 $ 37,940

NOTE 7 - DEBT

NOTE 7 - DEBT	6 Months Ended
	Jun. 30, 2024
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 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 loan. The SBA EIDL Loan is evidenced by a Loan Authorization and Agreement, a Secured Promissory Note (the “Note” and Security Agreement. Interest on the unpaid principal balance of the Note shall accrue at the rate of three and 75/100 percent (3.75%) per annum. Pursuant to the terms of the Note, commencing May 21, 2022 (i.e., twenty-four (24) months from the Note date), the Company shall make principal and interest payments in the amount of $970 every month, with any unpaid principal and accrued interest due and payable on April 21, 2050. As of June 30, 2024, accrued interest was $9,921. 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 June 30, 2024 and December 31, 2023 Debt consisted of the following: June 30, December 31, 2024 2023 Loan payable – SBA EIDL $ 199,000 $ 199,000 Less current portion - - Total $ 199,000 $ 199,000

NOTE 8 - STOCKHOLDERS' DEFICIT

NOTE 8 - STOCKHOLDERS' DEFICIT	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 8 - STOCKHOLDERS' DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Options and Warrants The Company has no warrants outstanding. During the six months ended June 30, 2024, and June 30, 2023, the Company granted 450,000 and 150,000 options for services, respectively. During the six months ended June 30, 2024, and June 30, 2023, the Company recognized expense of $4,657 and $10,538 respectively, for options that vested during the periods pursuant to ASC Topic 718. As of June 30, 2024, the total remaining amount of compensation expense to be recognized in future periods is $3,974. 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. On February 9, 2024, 855,556 option issued under the 2015 Plan expired. As of June 30, 2024, the Company has a total of 290,000 options issued under the 2015 plan. On 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. During the quarter ended June 30, 2024 the Company issued 450,000 options. As of June 30, 2024, the Company had a total of 2,050,000 options issued 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 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, 2024 June 30, 2023 Expected volatility 210% 206% Expected dividends 0% 0% Expected term 7 Years 7 Years Risk-free interest rate 4.66 3.63 A summary of the status of the options granted at June 30, 2024, and December 31, 2023, and changes during the periods then ended is presented below: June 30, 2024 December 31, 2023 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 2,745,556 $ 0.11 3,265,556 $ 0.15 Granted 450,000 0.02 150,000 0.04 Exercised - - - - Expired or cancelled (855,556) 0.18 (670,000) 0.28 Outstanding at end of period 2,340,000 0.07 2,745,556 0.11 Exercisable 2,056,667 0.07 2,720,556 0.11 NOTE 8 – STOCKHOLDERS’ DEFICIT (Continued) A summary of the status of the options and warrants outstanding at June 30, 2024 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-1.00 2,340,000 3.51 years 2,556,067 0.07

NOTE 9 SUBSEQUENT EVENT

NOTE 9 SUBSEQUENT EVENT	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 9 SUBSEQUENT EVENT	NOTE 9 - SUBSEQUENT EVENTS On July 29, 2024, the court stayed the case Olson-Ecologic Engine Testing Laboratories, LLC -v- Michael Naylor, Omnitek Engineering Corp., and Moto Concerto, Inc.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	6 Months Ended
	Jun. 30, 2024
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, 2024
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 or service to a customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of Omnitek’s contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. 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. 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 The following table presents Omnitek’s revenues disaggregated by region and product type: For the three months ended June 30, 2024 For the three months ended June 30, 2023 Segments Products Total Products Total Domestic $ 105,493 105,493 $ 81,559 81,559 International 161,478 161,478 170,160 170,160 $ 266,971 266,971 $ 251,719 251,719 Filters $ 139,909 139,909 $ 108,123 108,123 Components 127,062 127,062 143,596 143,596 Engineering Services - - - - $ 266,971 266,971 $ 251,719 251,719 The following table presents Omnitek’s revenues disaggregated by region and product type: For the six months ended June 30, 2024 For the six months ended June 30, 2023 Segments Products Total Products Total Domestic $ 185,901 185,901 $ 173,336 176,336 International 318,146 318,146 303,589 303,589 $ 504,047 504,047 $ 476,925 476,925 Filters $ 208,296 208,296 $ 263,543 263,543 Components 295,751 295,751 213,382 213,382 Engineering Services - - - - $ 504,047 504,047 $ 476,925 476,925

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
e. Inventory	Inventory Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following: Location: Vista, CA June 30, December 31, 2024 2023 Raw materials $ 839,633 $ 799,642 Finished goods 447,406 494,074 Total $ 1,287,039 $ 1,293,716 Allowance for obsolete inventory 1,015,181 922,878 Total $ 271,858 $ 370,838

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
Property and Equipment	Property and Equipment Property and equipment at June 30, 2024 and December 31, 2023 consisted of the following: June 30, December 31, 2024 2023 Production/Office equipment $ 74,792 $ 68,456 Leasehold Improvements 4,689 4,689 Less: accumulated depreciation (68,879) (67,478) Total $ 10,602 $ 5,667 Depreciation expense for the periods ended June 30, 2024 and June 30, 2023 was $1,401 and $873 respectively.

NOTE 2 - SIGNIFICANT ACCOUNTI_6

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Policies)	6 Months Ended
	Jun. 30, 2024
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 2,340,000 and 2,520,556 stock options and warrants that would have been included in the fully diluted earnings per share as of June 30, 2024 and June 30, 2023, 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)	6 Months Ended
	Jun. 30, 2024
Policies
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codifi cation 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, 2024 and December 31, 2023 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, 2024
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, 2024, the Company had an accumulated deficit of $22,035,161 and total stockholders’ deficit of $1,355,847. At June 30, 2024, the Company had current assets of $481,833 including cash of $37,853, and current liabilities of $1,770,942, resulting in negative working capital of $1,289,109. For the six months ended June 30, 2024, the Company reported a net loss of $174,814 and net cash used in operating activities of $29,514. Management believes that based on its operating plan, the projected sales for 2024, 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 NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (Continued) 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, 2024
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, 2024
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, 2024 For the three months ended June 30, 2023 Segments Products Total Products Total Domestic $ 105,493 105,493 $ 81,559 81,559 International 161,478 161,478 170,160 170,160 $ 266,971 266,971 $ 251,719 251,719 Filters $ 139,909 139,909 $ 108,123 108,123 Components 127,062 127,062 143,596 143,596 Engineering Services - - - - $ 266,971 266,971 $ 251,719 251,719 The following table presents Omnitek’s revenues disaggregated by region and product type: For the six months ended June 30, 2024 For the six months ended June 30, 2023 Segments Products Total Products Total Domestic $ 185,901 185,901 $ 173,336 176,336 International 318,146 318,146 303,589 303,589 $ 504,047 504,047 $ 476,925 476,925 Filters $ 208,296 208,296 $ 263,543 263,543 Components 295,751 295,751 213,382 213,382 Engineering Services - - - - $ 504,047 504,047 $ 476,925 476,925

NOTE 2 - SIGNIFICANT ACCOUNT_11

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Schedule Of Inventory Current	Location: Vista, CA June 30, December 31, 2024 2023 Raw materials $ 839,633 $ 799,642 Finished goods 447,406 494,074 Total $ 1,287,039 $ 1,293,716 Allowance for obsolete inventory 1,015,181 922,878 Total $ 271,858 $ 370,838

NOTE 2 - SIGNIFICANT ACCOUNT_12

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Property Plant And Equipment	June 30, December 31, 2024 2023 Production/Office equipment $ 74,792 $ 68,456 Leasehold Improvements 4,689 4,689 Less: accumulated depreciation (68,879) (67,478) Total $ 10,602 $ 5,667

NOTE 4 - OPERATING LEASE_ Sched

NOTE 4 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 (remaining) $ 77,556 2025 176,268 2026 88,134 Total lease payments $ 341,958 Less: Imputed interest (17,360) Total lease liability 324,598 Less: current lease liability (152,957) Long-term lease liability $ 171,641 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)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Schedule Of Related Party Transactions Table	June 30, December 31, 2024 2023 Amounts due to the president $ 635,158 $ 635,158 Total $ 635,158 $ 635,158

NOTE 6 - NOTES PAYABLE - RELA_2

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Schedule of Convertible Notes - Related Parties	As of June 30, 2024 and December 31, 2023 Convertible Notes – Related Party consisted of the following: June 30, 2024 December 31, 2023 Convertible Note payable, related parties $ 10,000 $ 10,000 Less current portion (10,000) $ (10,000) Total $ - $ -

NOTE 6 - NOTES PAYABLE - RELA_3

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Schedule Of Notes Payable Related Party table	As of June 30, 2024, and December 31, 2023, Note Payable – Related Party consisted of the following: June 30, December 31, 2024 2023 Note payable, related party $ 37,940 $ 37,940 Total $ 37,940 $ 37,940

NOTE 7 - DEBT_ Schedule of Debt

NOTE 7 - DEBT: Schedule of Debt (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Schedule of Debt	As of June 30, 2024 and December 31, 2023 Debt consisted of the following: June 30, December 31, 2024 2023 Loan payable – SBA EIDL $ 199,000 $ 199,000 Less current portion - - Total $ 199,000 $ 199,000

NOTE 8 - STOCKHOLDERS' DEFICIT_

NOTE 8 - STOCKHOLDERS' DEFICIT: Schedule of Assumptions Used to Estimate the Fair Values of Stock Options Granted (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Schedule of Assumptions Used to Estimate the Fair Values of Stock Options Granted	June 30, 2024 June 30, 2023 Expected volatility 210% 206% Expected dividends 0% 0% Expected term 7 Years 7 Years Risk-free interest rate 4.66 3.63

NOTE 8 - STOCKHOLDERS' DEFICI_2

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Tables)	6 Months Ended
	Jun. 30, 2024
Tables/Schedules
Share-Based Payment Arrangement, Option, Activity	A summary of the status of the options granted at June 30, 2024, and December 31, 2023, and changes during the periods then ended is presented below: June 30, 2024 December 31, 2023 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 2,745,556 $ 0.11 3,265,556 $ 0.15 Granted 450,000 0.02 150,000 0.04 Exercised - - - - Expired or cancelled (855,556) 0.18 (670,000) 0.28 Outstanding at end of period 2,340,000 0.07 2,745,556 0.11 Exercisable 2,056,667 0.07 2,720,556 0.11

NOTE 8 - STOCKHOLDERS' DEFICI_3

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-1.00 2,340,000 3.51 years 2,556,067 0.07

NOTE 2 - SIGNIFICANT ACCOUNT_13

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Geographic Distribution, Domestic
Products	$ 105,493	$ 81,559	$ 185,901	$ 173,336
Revenues	105,493	81,559	185,901	176,336
Geographic Distribution, Foreign
Products	161,478	170,160	318,146	303,589
Revenues	161,478	170,160	318,146	303,589
Filters
Products	139,909	108,123	208,296	263,543
Revenues	139,909	108,123	208,296	263,543
Components
Products	127,062	143,596	295,751	213,382
Revenues	127,062	143,596	295,751	213,382
Engineering Services
Products	0	0	0	0
Revenues	0	0	0	0
Products	266,971	251,719	504,047	476,925
Revenues	$ 266,971	$ 251,719	$ 504,047	$ 476,925

NOTE 2 - SIGNIFICANT ACCOUNT_14

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Details
Inventory, Raw Materials, Gross	$ 839,633	$ 799,642
Inventory, Finished Goods, Gross	447,406	494,074
Inventory Gross	1,287,039	1,293,716
Allowance for obsolete inventory	1,015,181	922,878
Inventory Net	$ 271,858	$ 370,838

NOTE 2 - SIGNIFICANT ACCOUNT_15

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Production Equipment
Property Plant And Equipment Gross	$ 74,792	$ 68,456
Land and Land Improvements
Property Plant And Equipment Gross	4,689	4,689
Property Plant And Equipment Gross	10,602	5,667
Less: accumulated depreciation	$ (68,879)	$ (67,478)

NOTE 2 - SIGNIFICANT ACCOUNT_16

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Details
Amortization and depreciation expense	$ 1,401	$ 873

NOTE 2 - SIGNIFICANT ACCOUNT_17

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Details) - shares	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,340,000	2,520,556

NOTE 2 - SIGNIFICANT ACCOUNT_18

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Details
Accumulated deficit	$ 22,035,161				$ 22,035,161		$ 21,860,347
Total Stockholders' Deficit	1,355,847	$ 1,250,185	$ 1,112,278	$ 1,043,348	1,355,847	$ 1,112,278	1,185,690	$ 986,060
Total Current Assets	481,833				481,833		482,521
Cash	37,853				37,853		73,703
Total Current Liabilities	1,770,942				1,770,942		$ 1,579,512
Working Capital	1,289,109				1,289,109
Net income (loss)	$ 108,356	$ 66,458	$ 76,906	$ 59,850	$ 174,814	$ 136,756

NOTE 3 - CUSTOMER DEPOSITS (Det

NOTE 3 - CUSTOMER DEPOSITS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Details
Customer deposits	$ 479,408	$ 310,025

NOTE 4 - OPERATING LEASE (Detai

NOTE 4 - OPERATING LEASE (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)
Details
Monthly Base Rent	$ 9,988
Monthly Operating Expense	1,175
Cash Paid for Operating Lease Liabilities	$ 35,259

NOTE 4 - OPERATING LEASE_ Sch_2

NOTE 4 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Details
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 77,556
Lessee, Operating Lease, Liability, to be Paid, Year Two	176,268
Lessee, Operating Lease, Liability, to be Paid, Year Three	88,134
Lessee, Operating Lease, Liability, to be Paid	341,958
Operating Lease, Imputed interest	(17,360)
Operating Lease, Liability	324,598
Operating lease liabilities - current	(152,957)	$ (131,868)
Operating lease liabilities - long-term	$ 171,641	$ 254,339
Operating Lease, Weighted Average Discount Rate, Percent	4.94%

NOTE 5 - RELATED PARTY TRANSA_3

NOTE 5 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Details
Accounts Payable, Related Parties, Current	$ 132,359	$ 131,285

NOTE 5 - RELATED PARTY TRANSA_4

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
President
Accrued management compensation	$ 635,158		$ 635,158
Accrued management compensation	$ 635,158	$ 635,158	$ 635,158

NOTE 6 - NOTES PAYABLE - RELA_4

NOTE 6 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2023
Convertible Note payable, related parties	$ 10,000	$ 10,000	$ 10,000
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 ($)	Jun. 30, 2024	Dec. 31, 2023
Details
Convertible Note payable, related parties	$ 10,000	$ 10,000
Convertible notes payable - related party	(10,000)	(10,000)
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 ($)	Jun. 30, 2024	Dec. 31, 2023
Details
Notes Payable, Related Parties, Current	$ 37,940	$ 37,940
Notes Payable, Related Parties	$ 37,940	$ 37,940

NOTE 7 - DEBT (Details)

NOTE 7 - DEBT (Details) - SBA EIDL Loan	50 Months Ended
	Jun. 30, 2024 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 ($)	Jun. 30, 2024	Dec. 31, 2023
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 ($)		6 Months Ended		12 Months Ended
	Feb. 09, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Oct. 01, 2017	Nov. 09, 2015
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures		450,000		150,000
Stock option expense		$ 4,657	$ 10,538
Common Stock, Shares, Issued		21,948,091		21,948,091
2017 Long Term Incentive Plan
Common Stock, Shares, Issued		2,050,000
2015 Long Term Incentive Plan
Common Stock, Shares, Issued		290,000
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures		450,000	150,000
Employee Stock Option | 2011 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, Number of Shares Authorized					5,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period	855,556

NOTE 8 - STOCKHOLDERS' DEFICI_4

NOTE 8 - STOCKHOLDERS' DEFICIT: Schedule of Assumptions Used to Estimate the Fair Values of Stock Options Granted (Details)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Details
Expected volatility	210%	206%
Expected dividends	0%	0%
Expected term	7 years	7 years
Risk-free interest rate	4.66%	3.63%

NOTE 8 - STOCKHOLDERS' DEFICI_5

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Details
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	2,340,000	2,745,556	3,265,556
Outstanding, Weighted Average Exercise Price	$ 0.07	$ 0.11	$ 0.15
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	450,000	150,000
Granted, Weighted Average Exercise Price	$ 0.02	$ 0.04
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Expired or cancelled	(855,556)	(670,000)
Expired or cancelled, Weighted Average Exercise Price	$ 0.18	$ 0.28
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	2,340,000	2,745,556
Exercisable	2,056,667	2,720,556
Exercisable, Weighted Average Exercise Price	$ 0.07	$ 0.11

NOTE 8 - STOCKHOLDERS' DEFICI_6

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number | shares	2,340,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	3 years 6 months 3 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number | shares	2,556,067
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.07
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