Omnitek Engineering (OMTK) 10-Q 14 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 14, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Omnitek Engineering Corp.
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Entity Central Index Key	0001404804
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		20,420,402
Entity Filer Category	Non-accelerated Filer
Entity's Reporting Status Current	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Current Reporting Status	Yes
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Trading Symbol	omtk
Contained File Information, File Number	000-53955
Entity Incorporation, State Country Name	California
Entity Address, Address Line One	1333 Keystone Way, #101
Entity Address, City or Town	Vista
Entity Address, State or Province	California
Entity Address, Postal Zip Code	92081
City Area Code	760
Local Phone Number	591-0089

Condensed Balance Sheets (unaud

Condensed Balance Sheets (unaudited) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash	$ 33,533	$ 17,060
Accounts receivable, net	16,123	13,442
Accounts receivable - related parties	7,606	6,666
Inventory, net	1,310,966	1,359,678
Contract assets	34,457	12,772
Deposits	5,438	5,811
Total Current Assets	1,408,123	1,415,429
PROPERTY & EQUIPMENT, net	2,216	2,376
OTHER ASSETS
Other noncurrent assets	30,425	30,425
Total Other Assets	30,425	30,425
TOTAL ASSETS	1,440,764	1,448,230
CURRENT LIABILITIES
Accounts payable and accrued expenses	359,505	362,363
Accrued management compensation	552,603	506,103
Accounts payable - related parties	156,314	145,171
Notes payable - related parties	15,000	15,000
Convertible notes payable	85,000	100,000
Contract liabilities	98,336	84,496
Customer deposits	159,566	140,338
Total Current Liabilities	1,426,324	1,353,471
Total Liabilities	1,426,324	1,353,471
STOCKHOLDERS' EQUITY
Common stock, 125,000,000 shares authorized; no par value; 20,420,402 shares issued and outstanding	8,427,210	8,427,210
Additional paid-in capital	11,948,963	11,923,056
Accumulated deficit	(20,361,733)	(20,255,507)
Total Stockholders' Equity	14,440	94,759
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,440,764	$ 1,448,230

Condensed Balance Sheets (una_2

Condensed Balance Sheets (unaudited) (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common Stock, par or stated value	$ 0	$ 0
Common Stock, shares authorized	125,000,000	125,000,000
Common Stock, shares issued	20,420,402	20,420,402
Common Stock, shares outstanding	20,420,402	20,420,402

Condensed Statements of Operati

Condensed Statements of Operations (unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
REVENUES	$ 351,348	$ 359,530
COST OF GOODS SOLD	204,879	204,492
GROSS MARGIN	146,469	155,038
OPERATING EXPENSES
General and administrative	222,253	220,530
Research and development	24,843	26,802
Depreciation and amortization	160	3,981
Total Operating Expenses	247,256	251,313
LOSS FROM OPERATIONS	(100,787)	(96,275)
OTHER INCOME (EXPENSE)
Interest expense	(5,439)	(2,765)
Other income	0	950
Total Other Income (Expense)	(5,439)	(1,815)
LOSS BEFORE INCOME TAXES	(106,226)	(98,090)
INCOME TAX EXPENSE	0	0
NET LOSS	$ (106,226)	$ (98,090)
BASIC AND DILUTED LOSS PER SHARE	$ (0.01)	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	20,420,402	20,281,082

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
OPERATING ACTIVITIES
Net loss	$ (106,226)	$ (98,090)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization and depreciation expense	160	3,981
Obsolete inventory adjustment	25,000	25,000
Options and warrants granted	25,907	21,971
Changes in operating assets and liabilities:
Accounts receivable	(2,681)	(19,132)
Accounts receivable-related parties	(940)	(4,312)
Deposits	373	(4,627)
Contract assets	(21,685)	0
Prepaid Expense	0	(20,250)
Contract liabilities	13,840	0
Inventory	23,712	16,876
Accounts payable and accrued expenses	(2,858)	3,696
Customer deposits	19,228	26,371
Accounts payable-related parties	11,143	11,515
Accrued management compensation	46,500	25,244
Net Cash Provided by (Used in) Operating Activities	31,473	(11,757)
INVESTING ACTIVITIES
Net cash from Investing Activities	0	0
FINANCING ACTIVITIES
Payments on convertible note payable	(15,000)	0
Net cash Used in Financing Activities	(15,000)	0
NET CHANGE IN CASH	16,473	(11,757)
CASH AT BEGINNING OF YEAR	17,060	23,279
CASH AT END OF PERIOD	33,533	11,522
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS CASH PAID FOR:
Interest	$ 5,369	$ 2,284

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Stockholders' Equity, beginning of period, Value at Dec. 31, 2017	$ 8,411,411	$ 11,852,363	$ (19,787,101)	$ 476,673
Stockholders' Equity, beginning of period, Shares at Dec. 31, 2017	20,281,082
Value of options issued for services		21,971		21,971
Net loss			(98,090)	(98,090)
Stockholders' Equity, end of period, Value at Mar. 31, 2018	$ 8,411,411	11,874,334	(19,885,191)	400,554
Stockholders' Equity, end of period, Shares at Mar. 31, 2018	20,281,082
Stockholders' Equity, beginning of period, Value at Dec. 31, 2018	$ 8,427,210	11,923,056	(20,255,507)	94,759
Stockholders' Equity, beginning of period, Shares at Dec. 31, 2018	20,420,402
Value of options issued for services		25,907		25,907
Net loss			(106,226)	(106,226)
Stockholders' Equity, end of period, Value at Mar. 31, 2019	$ 8,427,210	$ 11,948,963	$ (20,361,733)	$ 14,440
Stockholders' Equity, end of period, Shares at Mar. 31, 2019	20,420,402

NOTE 1 - CONDENSED FINANCIAL ST

NOTE 1 - CONDENSED FINANCIAL STATEMENTS	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
NOTE 1 - CONDENSED FINANCIAL STATEMENTS	NOTE 1 - CONDENSED FINANCIAL STATEMENTS The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2019 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, 2018 audited financial statements. The results of operations for the periods ended March 31, 2019 and 2018 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, 2019
Disclosure Text Block [Abstract]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition In general, revenue is recognized when control of the promised goods is transferred to our customers, in an amount that reflects the consideration to which we expect to be entitled in exchange for the goods or services. In order to achieve that core principle, a five-step approach is applied: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue allocated to each performance obligation when we satisfy the performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account for revenue recognition. We recognize revenue on various products and services as follows: Products Contracts Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good 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. Performance Obligations Satisfied Over Time Revenues for Omnitek’s long-term contracts that satisfy the criteria for over time recognition (formerly known as percentage-of-completion method) is recognized as the work progresses. The majority of the revenue is derived from long-term engine development agreements that typically span between 12 to 24 months. Omnitek’s long-term contracts will continue to be recognized over time because our typical contract is for a customized asset with no alternative use and generally the Company has a right to payment for work completed to date. Under the new revenue standard, the cost-to-cost measure of progress continues to best depict the transfer of control of assets to the customer, which occurs as the Company incurs costs. Contract costs include labor and material. Revenue from products and services transferred to customers over time accounted for 7% and 0% of revenue for the periods ended March 31, 2019 and 2018, respectively. Performance Obligations Satisfied at a Point in Time Revenue from product sales is recognized at a point in time. These sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risk and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Revenue from goods and services transferred to customers at a point in time accounted for 93% and 100% of revenue for the periods ended March 31, 2019 and 2018, respectively. Assurance-type warranties are the only warranties provided by the Company and, as such, Omnitek does not recognize revenue on warranty-related work. Omnitek generally provides a one-year warranty for products that it sells. Warranty claims historically have been insignificant. Pre-contract costs are generally not incurred by the Company. Contract Estimates Accounting for long-term contracts involves the use of various techniques to estimate total contract revenue and costs. For long-term contracts, Omnitek estimates the profit on a contract as the difference between the total estimated revenue and expected costs to complete a contract and recognizes that profit over the life of the contract. Variable Consideration The transaction price for contracts may include variable consideration, which includes increases to transaction price for approved and unapproved change orders, claims and incentives, and reductions to transaction price for liquidated damages. Variable consideration historically has been insignificant. Disaggregation of Revenue The following table presents Omnitek’s revenues disaggregated by region and product type: March 31, March 31, 2019 2018 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 115,838 - 115,838 $ 137,640 - 137,640 International 209,500 26,010 235,510 221,890 - 221,890 $ 325,338 26,010 351,348 $ 359,530 - 359,530 Filters $ 239,886 - 239,886 $ 247,486 - 247,486 Components 85,452 - 85,452 112,044 - 112,044 Engineering Services - 26,010 26,010 - - - $ 325,338 26,010 351,348 $ 359,530 - 359,530 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, 2019 December 31, 2018 Raw materials $ 954,046 $ 948,060 Finished goods 1,127,965 1,147,052 Inventory in transit - 10,611 Allowance for obsolete inventory (771,045) (746,045) Total $ 1,310,966 $ 1,359,678 The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $25,000 and $25,000, for the periods ended March 31, 2019 and March 31, 2018, respectively. Property and Equipment Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: March 31, December 31, 2019 2018 Production equipment $ 64,673 $ 64,673 Computers/Office equipment 28,540 28,540 Tooling equipment 12,380 12,380 Leasehold Improvements 42,451 42,451 Less: accumulated depreciation (145,828) (145,668) Total $ 2,216 $ 2,376 Depreciation expense for the periods ended March 31, 2019 and March 31, 2018 was $160 and $3,981, 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 2,847,640 and 2,690,973 stock options and warrants that would have been included in the fully diluted earnings per share as of March 31, 2019 and March 31, 2018, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive. Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification Topic 740, Income Taxes ("Topic 740"), which requires the recognition of deferred tax liabilities and assets at currently enacted tax rates for the expected future tax consequences of events that have been included in the financial statements or tax returns. A valuation allowance is recognized to reduce the net deferred tax asset to an amount that is more likely than not to be realized. Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of March 31, 2019 and December 31, 2018 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, 2019, the Company had an accumulated deficit of $20,361,733 and total stockholders’ equity of $14,440. At March 31, 2019, the Company had current assets of $1,408,123 including cash of $33,533, and current liabilities of $1,426,324, resulting in negative working capital of $(18,201). For the three months ended March 31, 2019, the Company reported a net loss of $106,226 and net cash provided by operating activities of $31,473. Management believes that based on its operating plan, the projected sales for 2019, 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. 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. Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2016-2 - Leases (Topic 842) In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployees Share-Based Payment Accounting Recent Accounting Pronouncements The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

NOTE 3 - CONTRACT ASSETS AND LI

NOTE 3 - CONTRACT ASSETS AND LIABILITIES	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
NOTE 3 - Contract Assets And Liabilities	NOTE 3 – CONTRACT ASSETS AND LIABILITIES Contract Balances The timing of revenue recognition, billings and cash collections results in billed accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts (contract assets) on the balance sheet. For Omnitek’s long-term contracts, amounts are generally billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. Generally, billing occurs subsequent to revenue recognition, resulting in contract assets. However, Omnitek sometimes receives advances or deposits from its customers, before revenue is recognized, resulting in billings in excess of costs and estimated earnings on uncompleted contracts (contract liabilities). The table below reconciles the net excess billings to the amounts included in the balance sheets at those dates: March 31, December 31, 2019 2018 Contract assets $ 34,457 $ 12,772 Contract liabilities $ (98,336) $ (84,496) Net amount of contract liabilities in excess of Contract assets $ (63,879) $ (71,724)

NOTE 4 - RELATED PARTY TRANSACT

NOTE 4 - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
NOTE 4 - RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS Accounts Receivable – Related Parties The Company holds a non-controlling interest in various distributors in exchange for use of the Company’s name and logo. As of March 31, 2019, the Company owned a 15% interest in Omnitek Engineering Thailand Co. Ltd. and a 20% interest in Omnitek Peru S.A.C. As of March 31, 2019 and December 31, 2018, the Company was owed $7,606 and $6,666, respectively, by related parties for the purchase of products and services. 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, 2019 and December 31, 2018, the Company owed related parties for such expenses, goods and services in the amounts of $156,314 and $145,171, respectively. Accrued Management Expenses For the periods ended March 31, 2019 and December 31, 2018, the Company’s president and chief financial officer were due amounts for services performed for the Company. As of March 31, 2019 and December 31, 2018 the accrued management fees consisted of the following: March 31, December 31, 2019 2018 Amounts due to the president $ 431,411 $ 399,296 Amounts due to the chief financial officer 121,192 106,807 Total $ 552,603 $ 506,103

NOTE 5 - NOTE PAYABLE - RELATED

NOTE 5 - NOTE PAYABLE - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
NOTE 5 - NOTE PAYABLE - RELATED PARTY TRANSACTIONS	NOTE 5 – NOTE PAYABLE - RELATED PARTY TRANSACTIONS Note 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, 2020. As of March 31, 2019 and December 31, 2018 Note Payable – Related Party consisted of the following: March 31, December 31, 2019 2018 Note payable, related party $ 15,000 $ 15,000 Total $ 15,000 $ 15,000

NOTE 6 - CONVERTIBLE NOTE PAYAB

NOTE 6 - CONVERTIBLE NOTE PAYABLE	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
NOTE 6 - CONVERTIBLE NOTE PAYABLE	NOTE 6 – CONVERTIBLE NOTE PAYABLE On June 15, 2018 the Company entered into a Securities Purchase Agreement with an accredited investor, under which the investor purchased a Secured Convertible Promissory Note from the Company in the principal amount of $100,000. Under the terms of the Note simple interest will accrue at a rate of 10% per annum. The note will automatically mature and be due and payable on the eighteen (18) month anniversary. The Company shall make principal payments under the Note in the amount of $5,000 per month, beginning on the seventh month anniversary and continuing each month thereafter through the maturity date. Also commencing on the seventh month anniversary of the Note, the Company shall make interest payments under this Note based on the unpaid principal balance. The Note is secured by the inventory of the Company in accordance with a Security Agreement executed concurrently with the Note and UCC-1 Financing Statement perfecting said security interest. The Note includes a conversion feature wherein, under certain circumstances, the Lender may request a portion of the principal repayment be converted and payable in restricted shares of the Company’s Common Stock at the lesser of five cents ($0.05) per share or 90% of the average closing price calculated over the prior 20 trading days, but not less than $.025 per share. The floor of $0.025 per share prevents the embedded conversion option from qualifying for derivative accounting under ASC 815-15 “Derivative and Hedging”. As of March 31, 2019 and December 31, 2018 Convertible Note Payable consisted of the following: March 31, December 31, 2019 2018 Convertible note payable $ 85,000 $ 100,000 Total $ 85,000 $ 100,000

NOTE 7 - STOCK OPTIONS AND WARR

NOTE 7 - STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
NOTE 7 - STOCK OPTIONS AND WARRANTS	NOTE 7 - STOCK OPTIONS AND WARRANTS During the three months ended March 31, 2019 and 2018, the Company granted 250,000 and 590,000 options for services, respectively. During the three months ended March 31, 2019 and 2018, the Company recognized expense of $25,907 and $21,971, respectively, for options and warrants that vested during the periods pursuant to ASC Topic 718. As of March 31, 2018 total remaining amount of compensation expense to be recognized in future periods is $19,493. On August 3, 2011 the Board of Directors adopted the Omnitek Engineering Corp. 2011 Long-term Incentive Plan (the “2011 Plan”), under which 1,000,000 shares of Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of March 31, 2019 the Company has a total of 600,000 options issued under the 2011 Plan. On September 11, 2015 the Board of Directors adopted the Omnitek Engineering Corp. 2015 Long Term Incentive Plan (the “2015 Plan”), under which 2,500,000 shares of the Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of March 31, 2019 the Company has a total of 2,065,556 options issued under the 2015 Plan. In October 2017, the Company’s shareholders approved its 2017 Long-Term Incentive Plan (the “2017 Plan”). Under the 2017 plan, the Company may issue up to 5,000,000 shares of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of March 31, 2019, the Company has a total of 550,000 options issued under the 2017 Plan. During the three months ended March 31, 2019 and 2018 the Company issued -0- and -0- warrants, respectively. The Company recognizes compensation expense for stock-based awards expected to vest on a straight-line basis over the requisite service period of the award based on their grant date fair value. The Company estimates the fair value of stock options using a Black-Scholes option pricing model which requires management to make estimates for certain assumptions regarding risk-free interest rate, expected life of options, expected volatility of stock and expected dividend yield of stock. When determining expected volatility, the Company considers the historical performance of the Company’s stock, as well as implied volatility. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant, based on the options’ expected term. The expected term of the options is based on the Company’s evaluation of option holders’ exercise patterns and represents the period of time 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, 2019 March 31, 2018 Expected volatility 132 % 150 % Expected dividends 0 % 0 % Expected term 7 Years 7 Years Risk-free interest rate 2.62 % 2.46 % A summary of the status of the options and warrants granted at March 31, 2019 and December 31, 2018 and changes during the periods then ended is presented below: March 31, December 31, 2019 2018 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 2,965,556 $ 0.63 2,600,556 $ 0.82 Granted 250,000 0.09 590,000 0.07 Exercised - - - - Expired or cancelled - - (225,000) 1.33 Outstanding at end of period 3,215,556 0.59 2,965,556 0.63 Exercisable 2,847,640 $ 0.62 2,556,390 $ 0.67 A summary of the status of the options and warrants outstanding at March 31, 2019 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-0.99 2,690,556 4.77 years 2,322,640 0.22 $1.00-1.99 75,000 0.93 years 75,000 1.37 $2.00-2.99 450,000 0.56 years 450,000 2.53 $0.01-2.99 3,215,556 4.09 years 2,847,640 $0.62

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2019
Policy Text Block [Abstract]
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.
Revenue Recognition	Revenue Recognition In general, revenue is recognized when control of the promised goods is transferred to our customers, in an amount that reflects the consideration to which we expect to be entitled in exchange for the goods or services. In order to achieve that core principle, a five-step approach is applied: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue allocated to each performance obligation when we satisfy the performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account for revenue recognition. We recognize revenue on various products and services as follows: Products Contracts Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good 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. Performance Obligations Satisfied Over Time Revenues for Omnitek’s long-term contracts that satisfy the criteria for over time recognition (formerly known as percentage-of-completion method) is recognized as the work progresses. The majority of the revenue is derived from long-term engine development agreements that typically span between 12 to 24 months. Omnitek’s long-term contracts will continue to be recognized over time because our typical contract is for a customized asset with no alternative use and generally the Company has a right to payment for work completed to date. Under the new revenue standard, the cost-to-cost measure of progress continues to best depict the transfer of control of assets to the customer, which occurs as the Company incurs costs. Contract costs include labor and material. Revenue from products and services transferred to customers over time accounted for 7% and 0% of revenue for the periods ended March 31, 2019 and 2018, respectively. Performance Obligations Satisfied at a Point in Time Revenue from product sales is recognized at a point in time. These sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risk and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Revenue from goods and services transferred to customers at a point in time accounted for 93% and 100% of revenue for the periods ended March 31, 2019 and 2018, respectively. Assurance-type warranties are the only warranties provided by the Company and, as such, Omnitek does not recognize revenue on warranty-related work. Omnitek generally provides a one-year warranty for products that it sells. Warranty claims historically have been insignificant. Pre-contract costs are generally not incurred by the Company. Contract Estimates Accounting for long-term contracts involves the use of various techniques to estimate total contract revenue and costs. For long-term contracts, Omnitek estimates the profit on a contract as the difference between the total estimated revenue and expected costs to complete a contract and recognizes that profit over the life of the contract. Variable Consideration The transaction price for contracts may include variable consideration, which includes increases to transaction price for approved and unapproved change orders, claims and incentives, and reductions to transaction price for liquidated damages. Variable consideration historically has been insignificant. Disaggregation of Revenue The following table presents Omnitek’s revenues disaggregated by region and product type: March 31, March 31, 2019 2018 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 115,838 - 115,838 $ 137,640 - 137,640 International 209,500 26,010 235,510 221,890 - 221,890 $ 325,338 26,010 351,348 $ 359,530 - 359,530 Filters $ 239,886 - 239,886 $ 247,486 - 247,486 Components 85,452 - 85,452 112,044 - 112,044 Engineering Services - 26,010 26,010 - - - $ 325,338 26,010 351,348 $ 359,530 - 359,530
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, 2019 December 31, 2018 Raw materials $ 954,046 $ 948,060 Finished goods 1,127,965 1,147,052 Inventory in transit - 10,611 Allowance for obsolete inventory (771,045) (746,045) Total $ 1,310,966 $ 1,359,678 The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $25,000 and $25,000, for the periods ended March 31, 2019 and March 31, 2018, respectively.
Property and Equipment	Property and Equipment Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: March 31, December 31, 2019 2018 Production equipment $ 64,673 $ 64,673 Computers/Office equipment 28,540 28,540 Tooling equipment 12,380 12,380 Leasehold Improvements 42,451 42,451 Less: accumulated depreciation (145,828) (145,668) Total $ 2,216 $ 2,376 Depreciation expense for the periods ended March 31, 2019 and March 31, 2018 was $160 and $3,981, respectively.
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 2,847,640 and 2,690,973 stock options and warrants that would have been included in the fully diluted earnings per share as of March 31, 2019 and March 31, 2018, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive.
Income Taxes	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, 2019 and December 31, 2018 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	Liquidity and Going Concern Historically, the Company has incurred net losses and negative cash flows from operations. As of March 31, 2019, the Company had an accumulated deficit of $20,361,733 and total stockholders’ equity of $14,440. At March 31, 2019, the Company had current assets of $1,408,123 including cash of $33,533, and current liabilities of $1,426,324, resulting in negative working capital of $(18,201). For the three months ended March 31, 2019, the Company reported a net loss of $106,226 and net cash provided by operating activities of $31,473. Management believes that based on its operating plan, the projected sales for 2019, 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. 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.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2016-2 - Leases (Topic 842) In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployees Share-Based Payment Accounting
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 ACCOUNTI_3

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
Schedule of Disaggregation of Revenue	The following table presents Omnitek’s revenues disaggregated by region and product type: March 31, March 31, 2019 2018 Consumer Long-term Consumer Long-term Segments Products Contract Total Products Contract Total Domestic $ 115,838 - 115,838 $ 137,640 - 137,640 International 209,500 26,010 235,510 221,890 - 221,890 $ 325,338 26,010 351,348 $ 359,530 - 359,530 Filters $ 239,886 - 239,886 $ 247,486 - 247,486 Components 85,452 - 85,452 112,044 - 112,044 Engineering Services - 26,010 26,010 - - - $ 325,338 26,010 351,348 $ 359,530 - 359,530
Schedule of 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, 2019 December 31, 2018 Raw materials $ 954,046 $ 948,060 Finished goods 1,127,965 1,147,052 Inventory in transit - 10,611 Allowance for obsolete inventory (771,045) (746,045) Total $ 1,310,966 $ 1,359,678
Schedule of Property and Equipment	Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: March 31, December 31, 2019 2018 Production equipment $ 64,673 $ 64,673 Computers/Office equipment 28,540 28,540 Tooling equipment 12,380 12,380 Leasehold Improvements 42,451 42,451 Less: accumulated depreciation (145,828) (145,668) Total $ 2,216 $ 2,376

NOTE 3 - CONTRACT ASSETS AND _2

NOTE 3 - CONTRACT ASSETS AND LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure Text Block [Abstract]
Schedule of Costs in Excess of Billings	The table below reconciles the net excess billings to the amounts included in the balance sheets at those dates: March 31, December 31, 2019 2018 Contract assets $ 34,457 $ 12,772 Contract liabilities $ (98,336) $ (84,496) Net amount of contract liabilities in excess of Contract assets $ (63,879) $ (71,724)

NOTE 4 - RELATED PARTY TRANSA_2

NOTE 4 - RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2019
Table Text Block Supplement [Abstract]
Schedule of Accrued Management Fees	As of March 31, 2019 and December 31, 2018 the accrued management fees consisted of the following: March 31, December 31, 2019 2018 Amounts due to the president $ 431,411 $ 399,296 Amounts due to the chief financial officer 121,192 106,807 Total $ 552,603 $ 506,103

NOTE 5 - NOTE PAYABLE - RELAT_2

NOTE 5 - NOTE PAYABLE - RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2019
Table Text Block Supplement [Abstract]
Schedule of Note Payable Related Party	As of March 31, 2019 and December 31, 2018 Note Payable – Related Party consisted of the following: March 31, December 31, 2019 2018 Note payable, related party $ 15,000 $ 15,000 Total $ 15,000 $ 15,000

Note 6 - CONVERTIBLE NOTE PAY_2

Note 6 - CONVERTIBLE NOTE PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2019
Table Text Block Supplement [Abstract]
Schedule of Convertible Note payable	As of March 31, 2019 and December 31, 2018 Convertible Note Payable consisted of the following: March 31, December 31, 2019 2018 Convertible note payable $ 85,000 $ 100,000 Total $ 85,000 $ 100,000

NOTE 7 - STOCK OPTIONS AND WA_2

NOTE 7 - STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2019
Table Text Block Supplement [Abstract]
Schedule of Assumptions Used to Estimate the Fair Values of Stock Options Granted	The following table presents the assumptions used to estimate the fair values of the stock options granted: March 31, 2019 March 31, 2018 Expected volatility 132 % 150 % Expected dividends 0 % 0 % Expected term 7 Years 7 Years Risk-free interest rate 2.62 % 2.46 %
Schedule of Stock Options and Warrants, Activity	A summary of the status of the options and warrants granted at March 31, 2019 and December 31, 2018 and changes during the periods then ended is presented below: March 31, December 31, 2019 2018 Weighted-Average Weighted-Average Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 2,965,556 $ 0.63 2,600,556 $ 0.82 Granted 250,000 0.09 590,000 0.07 Exercised - - - - Expired or cancelled - - (225,000) 1.33 Outstanding at end of period 3,215,556 0.59 2,965,556 0.63 Exercisable 2,847,640 $ 0.62 2,556,390 $ 0.67
Summary of the Status of the Options and Warrants Outstanding	A summary of the status of the options and warrants outstanding at March 31, 2019 is presented below: Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life Number Exercisable Weighted-Average Exercise Price $0.01-0.99 2,690,556 4.77 years 2,322,640 0.22 $1.00-1.99 75,000 0.93 years 75,000 1.37 $2.00-2.99 450,000 0.56 years 450,000 2.53 $0.01-2.99 3,215,556 4.09 years 2,847,640 $0.62

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Performance Obligations (Details)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Performance Obligations Satisfied Over Time [Member]
Revenue percentage	7.00%	0.00%
Performance Obligations Satisfied at a Point in Time [Member]
Revenue percentage	93.00%	100.00%

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES : Revenue Recognition: Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Consumer Products	$ 325,338	$ 359,530
Long-term Contract	26,010	0
Revenues	351,348	359,530
Filters
Consumer Products	239,886	247,486
Long-term Contract	0	0
Revenues	239,886	247,486
Components
Consumer Products	85,452	112,044
Long-term Contract	0	0
Revenues	85,452	112,044
Engineering Services
Consumer Products	0	0
Long-term Contract	26,010	0
Revenues	26,010	0
Domestic
Consumer Products	115,838	137,640
Long-term Contract	0	0
Revenues	115,838	137,640
International
Consumer Products	209,500	221,890
Long-term Contract	26,010	0
Revenues	$ 235,510	$ 221,890

NOTE 2 - SIGNIFICANT ACCOUNTI_6

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Text Block [Abstract]
Expense for Obsolete Inventory	$ 25,000	$ 25,000

NOTE 2 - SIGNIFICANT ACCOUNTI_7

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory: Schedule of Inventory (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Text Block [Abstract]
Raw materials	$ 954,046	$ 948,060
Finished goods	1,127,965	1,147,052
Inventory in transit	0	10,611
Allowance for obsolete inventory	(771,045)	(746,045)
Total	$ 1,310,966	$ 1,359,678

NOTE 2 - SIGNIFICANT ACCOUNTI_8

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Schedule of Property and Equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Less: accumulated depreciation	$ (145,828)	$ (145,668)
Total	2,216	2,376
Production Equipment
Property, Plant and Equipment, Gross	64,673	64,673
Computer Equipment
Property, Plant and Equipment, Gross	28,540	28,540
Tools, Dies and Molds
Property, Plant and Equipment, Gross	12,380	12,380
Leasehold Improvements
Property, Plant and Equipment, Gross	$ 42,451	$ 42,451

NOTE 2 - SIGNIFICANT ACCOUNTI_9

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Text Block [Abstract]
Depreciation expense	$ 160	$ 3,981

NOTE 2 - SIGNIFICANT ACCOUNT_10

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Text Block [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,847,640	2,690,973

NOTE 2 - SIGNIFICANT ACCOUNT_11

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Disclosure Text Block [Abstract]
Accrued interest and penalties	$ 0	$ 0

NOTE 2 - SIGNIFICANT ACCOUNT_12

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Accumulated deficit	$ (20,361,733)		$ (20,255,507)
Total Stockholders' Equity	14,440	$ 400,554	94,759	$ 476,673
Total Current Assets	1,408,123		1,415,429
Cash	33,533	11,522	17,060	$ 23,279
Total Current Liabilities	1,426,324		$ 1,353,471
Working Capital	(18,201)
NET LOSS	(106,226)
Net Cash Used in Operating Activities	$ 31,473	$ (11,757)

NOTE 3 - CONTRACT ASSETS AND _3

NOTE 3 - CONTRACT ASSETS AND LIABILITIES: Net excess billings (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Notes to Financial Statements
Contract assets	$ 34,457	$ 12,772
Contract liabilities	(98,336)	(84,496)
Net amount of contract liabilities in excess of Contract assets	$ (63,879)	$ (71,724)

NOTE 4 - RELATED PARTY TRANSA_3

NOTE 4 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Accounts receivable - related parties	$ 7,606	$ 6,666
Accounts payable - related parties	$ 156,314	$ 145,171
Omnitek Peru SAC
Noncontrolling Interest, Ownership Percentage by Parent	20.00%
Omnitek Engineering Thailand Co Ltd
Noncontrolling Interest, Ownership Percentage by Parent	15.00%

NOTE 4 - RELATED PARTY TRANSA_4

NOTE 4 - RELATED PARTY TRANSACTIONS : Schedule of Related Party Transactions (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Accrued management compensation	$ 552,603	$ 506,103
President
Accrued management compensation	431,411	399,296
Chief Financial Officer
Accrued management compensation	$ 121,192	$ 106,807

NOTE 5 - NOTE PAYABLE - RELAT_3

NOTE 5 - NOTE PAYABLE - RELATED PARTY TRANSACTIONS (Details) - Notes Payable Related Party	1 Months Ended
	Jan. 19, 2018USD ($)
Promissory note	$ 15,000
Debt Instrument, Interest Rate During Period	5.00%
Debt Instrument, Maturity Date	Jan. 19, 2020

NOTE 5 - NOTE PAYABLE - RELAT_4

NOTE 5 - NOTE PAYABLE - RELATED PARTY TRANSACTIONS: Schedule of Note Payable Related Party (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Notes to Financial Statements
Note payable, related party	$ 15,000	$ 15,000
Total	$ 15,000	$ 15,000

NOTE 6 - CONVERTIBLE NOTE PAY_3

NOTE 6 - CONVERTIBLE NOTE PAYABLE (Details) - Secured Convertible Promissory Note - USD ($)	3 Months Ended
	Mar. 31, 2019	Jun. 15, 2018
Debt Instrument, Face Amount		$ 100,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Periodic Payment	$ 5,000
Debt Instrument, Convertible, Conversion Price	$ 0.025
Debt Instrument, Description	The note will automatically mature and be due and payable on the eighteen (18) month anniversary. The Company shall make principal payments under the Note in the amount of $5,000 per month
Debt Instrument, Convertible, Conversion Price	The Note includes a conversion feature wherein, under certain circumstances, the Lender may request a portion of the principal repayment be converted and payable in restricted shares of the Company’s Common Stock at the lesser of five cents ($0.05) per share or 90% of the average closing price calculated over the prior 20 trading days, but not less than $.025 per share.

NOTE 6 - CONVERTIBLE NOTE PAY_4

NOTE 6 - CONVERTIBLE NOTE PAYABLE: Convertible Note Payable (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Disclosure Text Block [Abstract]
Convertible note payable	$ 85,000	$ 100,000
Total	$ 85,000	$ 100,000

NOTE 7 - STOCK OPTIONS AND WA_3

NOTE 7 - STOCK OPTIONS AND WARRANTS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Sep. 11, 2015	Aug. 03, 2011
Granted	250,000	590,000
Expense recognized for options and warrants vested	$ 25,907	$ 21,971
Total remaining amount of compensation expense to be recognized in future periods	$ 19,493
Shares outstanding	3,215,556	2,965,556	2,965,556	2,600,556
Warrant
Granted	0	0
2017 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	5,000,000
Shares outstanding	550,000
Employee Stock Option
Granted	250,000	590,000
Employee Stock Option | 2011 Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						1,000,000
Shares outstanding	600,000
Employee Stock Option | 2015 Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					2,500,000
Shares outstanding	2,065,556

NOTE 7 - STOCK OPTIONS AND WAR

NOTE 7 - STOCK OPTIONS AND WARRANTS: Schedule of Assumptions Used (Details)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Text Block [Abstract]
Expected volatility	132.00%	150.00%
Expected dividends	0.00%	0.00%
Expected term	7 years	7 years
Risk-free interest rate	2.62%	2.46%

NOTE 7 - STOCK OPTIONS AND WA_4

NOTE 7 - STOCK OPTIONS AND WARRANTS : Schedule of Stock Options and Warrants, Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Text Block [Abstract]
Outstanding at beginning of year	2,965,556	2,600,556
Outstanding, Weighted Average Exercise Price at beginning of year	$ 0.63	$ 0.82
Granted	250,000	590,000
Granted, Weighted Average Exercise Price	$ 0.09	$ 0.07
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	0	0
Exercised, Weighted Average Exercise	$ 0	$ 0
Expired or cancelled	0	(225,000)
Expired or cancelled, Weighted Average Exercise Price	$ 0	$ 1.33
Outstanding at end of year	3,215,556	2,965,556
Outstanding, Weighted Average Exercise Price at end of year	$ 0.59	$ 0.63
Exercisable	2,847,640	2,556,390
Exercisable, Weighted Average Exercise Price	$ 0.62	$ 0.67

NOTE 7 - STOCK OPTIONS AND WA_5

NOTE 7 - STOCK OPTIONS AND WARRANTS: Summary of the Status of the Options and Warrants Outstanding (Details)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
$0.01-0.99
Exercise Price Range, Lower Range Limit	$ 0.01
Exercise Price Range, Upper Range Limit	$ 0.99
Number Outstanding | shares	2,690,556
Weighted-Average Remaining Contractual Life	4 years 9 months 7 days
Number Exercisable | shares	2,322,640
Weighted-Average Exercise Price	$ 0.22
$1.00-1.99
Exercise Price Range, Lower Range Limit	1
Exercise Price Range, Upper Range Limit	$ 1.99
Number Outstanding | shares	75,000
Weighted-Average Remaining Contractual Life	11 months 4 days
Number Exercisable | shares	75,000
Weighted-Average Exercise Price	$ 1.37
$2.00-2.99
Exercise Price Range, Lower Range Limit	2
Exercise Price Range, Upper Range Limit	$ 2.99
Number Outstanding | shares	450,000
Weighted-Average Remaining Contractual Life	6 months 21 days
Number Exercisable | shares	450,000
Weighted-Average Exercise Price	$ 2.53
$0.01-2.99
Exercise Price Range, Lower Range Limit	0.01
Exercise Price Range, Upper Range Limit	$ 2.99
Number Outstanding | shares	3,215,556
Weighted-Average Remaining Contractual Life	4 years 1 month 2 days
Number Exercisable | shares	2,847,640
Weighted-Average Exercise Price	$ 0.62