iCoreConnect 10-Q 15 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 08, 2020
Document And Entity Information
Entity Registrant Name	iCoreConnect Inc.
Entity Central Index Key	0001408057
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Mar. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		72,576,928
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2020	Dec. 31, 2019
ASSETS
Cash and cash equivalents	$ 61,000	$ 445,000
Accounts receivable, net of allowance for doubtful accounts	126,000	101,000
Prepaid expenses	23,000	8,000
Total current assets	210,000	554,000
Property and equipment, net	5,000	6,000
Right of use lease asset - operating	48,000	53,000
Software development costs, net	713,000	625,000
Acquired technology, net	794,000	891,000
Customer relationships, net	454,000	32,000
Goodwill	491,000	361,000
Total long-term assets	2,505,000	1,968,000
TOTAL ASSETS	2,715,000	2,522,000
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts payable and accrued expenses	1,082,000	1,001,000
Operating lease liability, current portion	49,000	55,000
Current maturities of long-term debt	908,000	880,000
Deferred revenue, current portion	7,000
Total current liabilities	2,046,000	1,936,000
Long-term debt, net of current maturities	13,000	13,000
Deferred revenue, net of current portion	103,000	108,000
Total long-term liabilities	116,000	121,000
TOTAL LIABILITIES	2,162,000	2,057,000
STOCKHOLDERS' EQUITY
Preferred Stock, Undesignated par value $0.001; Authorized 10,000,000 shares; none issued or outstanding
Common stock par value $0.001; 600,000,000 shares authorized; Issued and Outstanding: 70,673,594 as of March 31, 2020 and 67,476,089 as of December 31, 2019	71,000	67,000
Additional paid-in-capital	75,602,000	74,738,000
Accumulated deficit	(75,120,000)	(74,340,000)
TOTAL STOCKHOLDERS' EQUITY	553,000	465,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,715,000	$ 2,522,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, share authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, share issued	70,673,594	67,476,089
Common stock, share outstanding	70,673,594	67,476,089

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
Revenue	$ 506,000	$ 280,000
Cost of sales	219,000	88,000
Gross profit	287,000	192,000
Expenses
Selling, general and administrative	809,000	797,000
Depreciation and amortization	223,000	107,000
Total operating expenses	1,032,000	904,000
Loss from operations	(745,000)	(712,000)
Interest expense	(35,000)	(49,000)
Net loss	$ (780,000)	$ (761,000)
Net loss per share available to common stockholders, basic and diluted	$ (0.01)	$ (0.01)
Weighted average number of shares, basic and diluted	69,844,262	52,210,810

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2018		50,864,131
Balance, amount at Dec. 31, 2018	$ (958,000)	$ 51,000	$ 70,335,000	$ (71,344,000)
Cumulative adjustment for the adoption of a new accounting pronouncement	(13,000)			(13,000)
Stock issued for cash and conversion of notes payable, shares		2,395,607
Stock issued for cash and conversion of notes payable, amount	675,000	$ 2,000	673,000
Stock compensation expense, shares		212,500
Stock compensation expense, amount	208,000		208,000
Net loss	(761,000)			(761,000)
Stock issued for asset acquisition of TrinIT (Note 8), amount
Balance, shares at Mar. 31, 2019		53,472,238
Balance, amount at Mar. 31, 2019	(849,000)	$ 53,000	71,216,000	(72,118,000)
Balance, shares at Dec. 31, 2019		67,476,089
Balance, amount at Dec. 31, 2019	465,000	$ 67,000	74,738,000	(74,340,000)
Stock issued for cash and conversion of notes payable, amount	20,000		20,000
Stock compensation expense, shares		131,250
Stock compensation expense, amount	95,000		95,000
Net loss	$ (780,000)			(780,000)
Stock issued for cash, shares	2,280,000	2,280,000
Stock issued for cash, amount	$ 570,000	$ 3,000	567,000
Stock issued for conversion of note payable, shares		$ 56,255
Stock issued for asset acquisition of TrinIT (Note 8), shares		730,000
Stock issued for asset acquisition of TrinIT (Note 8), amount	183,000	$ 1,000	182,000
Balance, shares at Mar. 31, 2020		70,673,594
Balance, amount at Mar. 31, 2020	$ 553,000	$ 71,000	$ 75,602,000	$ (75,120,000)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITTIES:
Net loss	$ (780,000)	$ (761,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	4,000	1,000
Amortization expense	219,000	106,000
Stock compensation expense	95,000	208,000
Non-cash interest expense	12,000
Decrease (increase) in:
Accounts receivable	(25,000)	102,000
Prepaid expenses	(9,000)	(17,000)
Right of use asset, net of lease liability	(1,000)	(3,000)
Accounts payable and accrued expenses	53,000	(14,000)
Deferred revenue	(4,000)	4,000
NET CASH USED IN OPERATING ACTIVITIES	(436,000)	(374,000)
INVESTING ACTIVITIES
Purchase of property & equipment
Cash paid for acquisition of TrinIT, net of acquired cash (see Note 8)	(375,000)
Cash paid for capitalized software development costs	(181,000)	(94,000)
NET CASH USED IN INVESTING ACTIVITIES	(556,000)	(94,000)
FINANCING ACTIVITES
Net proceeds from debt	88,000
Payments on debt	(50,000)	(49,000)
Proceeds from issuance of common stock	570,000	655,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	608,000	606,000
NET (DECREASE) INCREASE IN CASH	(384,000)	138,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD	445,000	1,000
CASH AND CASH EQUIVALENTS AT END OF THE PERIOD	61,000	139,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	38,000	36,000
Stock issued for acquisition of TrinIT	183,000
Stock issued for conversion of convertible notes payable	$ 20,000

NATURE OF OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2020
NATURE OF OPERATIONS
Note 1 - NATURE OF OPERATIONS	iCoreConnect, Inc., (the "Company") a Nevada Corporation, builds secure cloud-based communications systems, focused on healthcare, although the core technology can be adopted to other vertical markets that require a high degree of secure data communication, such as the legal, financial and education fields. iCoreConnect’s iCoreExchange (Health Information Exchange), allows providers and health care professionals to exchange patient specific healthcare information via the internet while maintaining compliance with all Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) regulations and the current Direct protocol. Our solutions allow providers and health care professionals to use the internet in ways previously unavailable to them due to HIPAA restrictions to quickly and cost effectively exchange and share patient medical information. The Company creates communication and practice management software that allows you to share information at the highest level of security and is a national provider of secure communications for high compliance industries. Our software allows organizations and individuals to easily exchange information utilizing 2048-bit encryption in full compliance with current federal laws. The Company currently designs, engineers and sells cloud-based software for the healthcare industry, with potential application in other industries with a need for secure information communication compliance. Due to current HIPAA regulations, providers and health care professionals have been prohibited from electronically exchanging unencrypted personal health information. Until recently, there was no cost-effective platform for transferring this information in a HIPAA compliant environment. We solved this problem. During Q1 2020 iCoreConnect iCoreRx iCoreHuddle iCoreRx iCoreHuddle Software products The Company currently markets nine different customizable secure HIPAA compliant cloud-based software products: iCoreExchange, iCoreCodeGenius, iCoreSecure, iCoreMD, iCoreDental, iCoreMobile, iCoreExam, iCoreHuddle and iCoreRx. IT Services On January 3, 2020, the Company purchased the assets of Computer Plumber, LLC, doing business as TrinIT (“TrinIT”), an IT service company located in the Charlotte, North Carolina area, to complement our technology line up. The trend in IT Services companies for over a decade has been to move away from a “Break/Fix '' model to a “Managed Service Provider (MSP)” model with recurring revenue. TrinIT was an early adopter operating in the MSP market. The MSP approach, by using preventative measures, keeps computers and networks up and running while data is accessible and safeguarded. Installation of critical patches and updates to virus protection are automated. Systems are monitored and backed up in real-time. They are fixed or upgraded before they cause a service disruption. A Unified Threat Management solution is deployed to protect against virus, malware, SPAM, phishing and ransomware attacks. Remote technical support is a click away. All support is delivered at a predictable monthly cost. Going forward, by leveraging managed services with our expertise in cloud computing, our customers can easily scale their business without extensive capital investment or disruption in services. The Company is positioned perfectly to address the growing need for managed services: · Our current and future customers need managed IT services, along with cloud computing, storage and HIPAA compliant backup and encryption. · Managed service providers that can support the migration to cloud computing are in high demand. · The decision makers for our current technology and those for managed services are, in many cases, the same person or group of people. · Our management team has decades of experience operating successful IT companies. · The MSP revenue model matches our SaaS, HaaS, PaaS & IaaS MRR models. In addition to the advantages described regarding the acquisition of TrinIT, we were also looking to strengthen our management team. TrinIT’s founder has become the Vice President of our growing IT services division and will be responsible for the operations and growth of the division. BASIS OF PRESENTATION Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted pursuant to the Securities and Exchange Commission (“SEC”) rules and regulations. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto for the fiscal year ended December 31, 2019, which are included in the Company’s Annual Report filed on Form 10-K with the SEC on March 27, 2020. The accompanying condensed balance sheet as of December 31, 2019 has been derived from the audited financial statements at that date, but does not include all information and footnotes required by GAAP for complete financial statements. The results of operations for the three month period ended March 31, 2020 are not necessarily indicative of results that may be expected for any other interim period or for the full fiscal year. Readers of this Quarterly Report are strongly encouraged to review the risk factors relating to the Company which are set forth in the Company’s Form 10-K filed with the SEC.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2020
GOING CONCERN
Note 2 - GOING CONCERN	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. For the three month period ended March 31, 2020 the Company generated an operating loss of $745,000. In addition, the Company has an accumulated deficit, total stockholders’ equity and net working capital deficit of $75,120,000, $553,000 and $1,836,000, respectively, at March 31, 2020. The Company’s activities were primarily financed through private placements of equity securities. The Company intends to raise additional capital through the issuance of debt and/or equity securities to fund its operations. The Company is reliant on future fundraising to finance operations in the near future. The financing may not be available on terms satisfactory to the Company, if at all. In light of these matters, there is substantial doubt that the Company will be able to continue as a going concern. In August 2019 the Company signed a $78,000 convertible promissory note due twelve months after issuance and received $75,000 net of closing fees. Interest at 10% per annum is not due until maturity. One hundred eighty (180) days following the date of funding and thereafter, the note is convertible into Common Stock. The conversion price of the note is 61% of the Market Price (as defined in the note) for the Common Stock (a discount of 39%). The conversion price is determined on the basis of the average of the three (3) lowest closing bid prices for the Common Stock during the prior fifteen (15) trading day period. There is an ascending prepayment penalty percentage applied should the Company prepay the note during the first one hundred eighty (180) days after which the Company shall have no right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. During 1Q 2020 the note holder converted on two separate occasions a total of $20,000 in convertible note principal into 56,255 common shares of the Company at an average conversion price of $0.36 per common share. In December 2019 the Company signed a $45,000 convertible promissory note payable to a second finance company due twelve (12) months after issuance and received $40,000 net of closing fees. Interest at 10% per annum is not due until maturity. One hundred eighty (180) days following the date of funding and thereafter, the note is convertible into Common Stock. The conversion price of the note is 61% of the Market Price (as defined in the note) for the Common Stock (a discount of 39%). The conversion price is determined on the basis of the lowest traded price for the Common Stock during the prior twenty (20) trading day period. There is an ascending prepayment penalty percentage applied should the Company prepay the note during the first one hundred eighty (180) days after which the Company shall have no right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. In January 2020 the Company signed a $100,000 convertible promissory note payable to a third finance company due twelve (12) months after issuance and received $88,500 net of closing fees. Interest at 10% per annum is not due until maturity. One hundred eighty (180) days following the date of funding and thereafter, the note is convertible into Common Stock. The conversion price of the note is 61% of the Market Price (as defined in the note) for the Common Stock (a discount of 39%). The conversion price is determined on the basis of the lowest traded price for the Common Stock during the prior twenty (20) trading day period. There is an ascending prepayment penalty percentage applied should the Company prepay the note during the first one hundred eighty (180) days after which the Company shall have no right of prepayment. The note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time. On March 11, 2020, the World Health Organization characterized the spread of a novel strain of coronavirus (“COVID-19”) as a global pandemic and continued widespread infection in the United States is a possibility. Actions have been taken by federal, state and local governmental authorities to combat the spread of COVID-19, including issuance of “stay-at-home” directives and similar mandates for many individuals to substantially restrict daily activities and for many businesses to curtail or cease normal operations. These measures, while intended to protect human life, have led to reduced economic activity. The rapid development and fluidity of the situation precludes any prediction as to the ultimate impact COVID-19 will have on the Company’s business, financial condition, results of operation and cash flows, which will depend largely on future developments directly or indirectly relating to the duration and scope of the COVID-19 outbreak in the United States. Currently, management intends to develop a vastly improved healthcare communications system and intends to develop alliances with strategic partners to generate revenues that will sustain the Company. While management believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, there can be no assurances to that effect. Management’s ability to continue as a going concern is ultimately dependent upon its ability to continually increase the Company’s customer base and realize increased revenues from signed contracts. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Note 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Accounting The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”). Significant accounting principles followed by the Company and the methods of applying those principles, which materially affect the determination of our financial position, results of operations and cash flows are summarized below. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are customer obligations due under normal trade terms. We maintain an allowance for doubtful accounts for estimated losses resulting from the potential inability of certain customers to make required future payments on amounts due us. Management determines the adequacy of this allowance by periodically evaluating the aging and past due nature of individual customer receivable balances and considering the customer’s current financial situation as well as the existing industry economic conditions and other relevant factors that would be useful in assessing the risk of collectability. If the future financial condition of our customers were to deteriorate, resulting in their inability to make specific required payments, additions to the allowance for doubtful accounts may be required. Conversely, if the financial condition of our customers improves and collections of amounts outstanding commence or are reasonably assured, then we may reverse previously established allowances for doubtful accounts. The Company has estimated and recorded an allowance for doubtful accounts of $17,000 at both March 31, 2020 and December 31, 2019. Property, Equipment and Depreciation Property, equipment, and leasehold improvements are recorded at their historical cost. Depreciation and amortization have been determined using the straight-line method over the estimated useful lives of the assets which are computers and office equipment (3 years) and for office furniture and fixtures (7 years). Software Development Costs and Acquired Software The Company accounts for software development costs, including costs to develop software products or the software component of products to be sold to external users. In accordance with ASC 985-730, Computer Software Research and Development, research and planning phase costs are expensed as incurred and development phase costs including direct materials and services, payroll and benefits and interest costs are capitalized. We have determined that technological feasibility for our products to be marketed to external users was reached before the release of those products. As a result, the development costs and related acquisition costs after the establishment of technological feasibility were capitalized as incurred. Capitalized costs for software to be sold to external users and software acquired in a business combination are amortized based on current and projected future revenue for each product with an annual minimum equal to the straight-line amortization over three years. Impairment of Long-Lived Assets Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount that the carrying amount of the asset exceeds the fair value of the asset. Goodwill Goodwill acquired in a business combination is not amortized, but is tested for impairment annually or between annual tests when an impairment indicator exists. If an optional qualitative goodwill impairment assessment is not performed, we are required to determine the fair value of each reporting unit. If a reporting unit’s fair value is lower than its carrying value, we must determine the amount of implied goodwill that would be established if the reporting unit were hypothetically acquired on the impairment test date. If the carrying amount of a reporting unit’s goodwill exceeds the amount of implied goodwill, an impairment loss equal to the excess would be recorded. The recoverability of indefinite lived intangible assets is assessed by comparison of the carrying value of the asset to its estimated fair value. If we determine that the carrying value of the asset exceeds its estimated fair value, an impairment loss equal to the excess would be recorded. Revenue Recognition The Company has five primary sources of revenue: 1. Electronic Health Records (EHR) licenses and rental services 2. Encrypted Secure & HIPPA Compliant email services (“Encrypted Secure email”) 3. ICD Coding Software 4. IT Project ( new from TrinIT acquisition) 5. Managed IT Services ( new from TrinIT acquisition Revenue from EHR software licensing arrangements include private cloud hosting services and post contract support provided to clients that have purchased a perpetual or specific term license to the EHR software solution and have contracted with the Company to host the software. These arrangements provide a client with a contractual right to take possession of the software at any time during the private cloud hosting period and it is feasible for the client to either use the software on its own equipment or to contract with an unrelated third party to host the software. The Company recognizes revenue from a sale of its EHR software license at the time the customer has access to use the software, with deferral of revenues associated with the cloud hosting and post contract support performance objectives, allocated based on relative fair value. The Company defers revenue from the sale of its EHR software products associated with cloud hosting and post contract support performance objectives over the term of the license agreement. Cloud hosting performance objective revenues are deferred based on forecasted cloud storage costs, encrypted secure email performance objective revenues are deferred based on the forecasted sales price of those services to other customers of the Company and customer support performance objective revenues are deferred based on forecasted customer support costs based on Company experience. Encrypted Secure email services are provided on a fee basis as software as a service (“SaaS”) arrangements and are recognized as revenue ratably over the annual contract terms beginning on the date our solutions are made available to the customer. ICD coding services are provided on a fee basis as SaaS arrangements and are recognized as revenue ratably over the contract terms beginning on the date the Company’s solutions are made available to the customer. The length of a customer service period varies from multi-year annually renewed to monthly over which such customer has the right to use the Company’s ICD coding software solution. IT Project revenue, new from the TrinIT acquisition in Q1 2020, relates to the “ad hoc” customer projects involving time and material with the corresponding revenue being recognized after job completion. Managed IT Services, new from the TrinIT acquisition in Q1 2020, offers customers bundled IT services with annual contracts invoiced monthly as services are performed or prepaid annually with any unearned revenue being deferred and amortized ratably over the course of the remaining year. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Net Loss Per Share Basic net loss per share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding for the period. Diluted net loss per share reflects the potential dilution of securities by adding other Common Stock equivalents, including stock options, shares issuable on exercise of warrants, convertible preferred stock and convertible notes in the weighted average number of shares of common stock outstanding for a period, if dilutive. Common stock equivalents that are anti-dilutive were excluded from the computation of diluted earnings per share which consisted of all outstanding common stock options, warrants and shares to be issued under convertible debt instruments. Stock-Based Compensation The Company accounts for the granting of share purchase options using the fair value method whereby all awards are recorded at fair value on the date of the grant. Share based awards granted with a performance condition are measured based on the probable outcome of that performance condition during the requisite service period. Such an award with a performance condition is accrued if it is probable that the performance condition will be achieved. Compensation costs for stock-based payments that do not include performance conditions are recognized on a straight-line basis over the requisite service period. Upon exercise of share purchase options, the consideration paid by the option holder, together with the amount previously recognized in additional capital surplus, is recorded as an increase to share capital. The fair value of restricted stock units issued are determined by the Company based on the estimated fair value of the Company’s common stock. The Company estimates the fair value of each option award on the date of grant using a Black-Scholes option pricing model. The Company estimates the fair value of its common stock using the closing stock price of its common stock on the date of the agreement. The Company estimates the volatility of its common stock at the date of grant based on its historical stock prices. The Company determines the expected life based on the Simplified Method as allowed by SAB 107. The Company uses the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award. The Company has never paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. Recently Issued Accounting Pronouncements The Company does not believe that any issued, but not yet effective accounting standards, if currently adopted, will have a material effect on the Company’s consolidated financial position, results of operations and cash flows.

COMMON STOCK AND PREFERRED STOC

COMMON STOCK AND PREFERRED STOCK	3 Months Ended
	Mar. 31, 2020
COMMON STOCK AND PREFERRED STOCK
Note 4 - COMMON STOCK AND PREFERRED STOCK	Stock Issuances During the three month period ended March 31, 2020, the Company issued 2,280,000 shares of common stock for cash proceeds totaling $570,000. August 2019 convertible note holders also converted $20,000 of note principal into 56,255 shares. In addition, a total of 131,250 restricted shares of common stock issued in 2019 vested during the three month period ended March 31, 2020. Lastly, the Company issued 730,000 shares of common stock as part of the consideration to acquire the assets of TrinIT (See Note 8). Stock Options During the three month period ended March 31, 2020, no options to purchase shares of common stock granted to employees expired and no options were forfeited or exercised. A summary of option activity for the three month period ended March 31, 2020, is presented below: Options Outstanding Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Aggregate Intrinsic Value Balance Outstanding - January 1, 2020 1,410,000 $ 0.24 9.2 $ - Granted - $ - Exercised - Forfeited - $ - Balance Outstanding - March 31, 2020 1,410,000 $ 0.24 8.9 $ - Exercisable - March 31, 2020 976,667 $ 0.24 8.9 $ - Nonvested Options Number of Options Weighted Average Grant Date Fair Value Weighted Average Remaining Years to Vest Nonvested - January 1, 2020 433,333 $ 0.13 0.6 Granted - $ - Vested - $ - Forfeited/expired - Nonvested - March 31, 2020 433,333 $ 0.13 0.4

SOFTWARE DEVELOPMENT COSTS

SOFTWARE DEVELOPMENT COSTS	3 Months Ended
	Mar. 31, 2020
SOFTWARE DEVELOPMENT COSTS
Note 5 - SOFTWARE DEVELOPMENT COSTS	The Company continued to develop its software products with significant features and enhancements during the three month period ended March 31, 2020 and has continued to capitalize development costs during that period. A summary of the capitalization and amortization of the software development costs is as follows: March 31, December 31, 2020 2019 Development costs $ 2,117,000 $ 1,936,000 Acquired technology 1,277,000 1,277,000 Less accumulated amortization (1,887,000 ) (1,697,000 ) $ 1,507,000 $ 1,516,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
Note 6 - COMMITMENTS AND CONTINGENCIES	LEASE COMMITMENTS On November 15, 2017 the Company signed a three-year lease agreement for approximately 4,100 square feet of office space located in Winter Garden, Florida in which the Company has its headquarters. The lease provides for a one-year renewal term at the option of the Company. On January 3, 2020, the Company purchased the assets of Computer Plumber, LLC, doing business as TrinIT (“TrinIT”), an IT service company located in the Charlotte, North Carolina area, to complement our technology line up. TrinIT signed a two-year lease for its headquarters starting on November 1, 2018. As of March 31, 2020, undiscounted future lease obligations for the office spaces are as follows: Year Ended Lease Amount December 31, 2020 $ 51,000 December 31, 2021 - $ 51,000 Lease costs for the three months ended March 31, 2020 were $17,000 and cash paid for amounts included in the measurement of lease liabilities for the three months ended March 31, 2020 were $21,000. As of March 31, 2020, the following represents the difference between the remaining undiscounted lease commitments under non-cancelable leases and the lease liabilities: Undiscounted minimum lease commitments $ 51,000 Present value adjustment using incremental borrowing rate (2,000 ) Lease liabilities $ 49,000

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	3 Months Ended
	Mar. 31, 2020
CONCENTRATION OF CREDIT RISK
Note 7 - CONCENTRATION OF CREDIT RISK	The Company has historically provided financial terms to customers in accordance with what management views as industry norms. Financial terms could range from immediate payment for access to the Company’s software products to payment over a period of several months. Management periodically and regularly reviews customer account activity to assess the adequacy of allowances for doubtful accounts, considering such factors as economic conditions and each customer’s payment history and creditworthiness. If the financial conditions of our customers were to deteriorate, or if they were otherwise unable to make payments in accordance with management’s expectations, we might have to increase our allowance for doubtful accounts, modify their financial terms and/or pursue alternative collection methods. Revenue concentrations for the three months ended March 31, 2020 and 2019 and the accounts receivable concentrations as of March 31, 2020 and December 31, 2019, expressed as a percentage of the Company’s revenue and accounts receivable, respectively, are as follows: Net Sales For the Three Months Ended Accounts Receivable at March 31, March 31, March 31, December 31, 2020 2019 2020 2019 Customer A 20 % 38 % 27 % 32 % Customer B 0 % 19 % 0 % 0 % Customer C 0 % 0 % 23 % 29 %

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended
	Mar. 31, 2020
BUSINESS COMBINATIONS
Note 8 - BUSINESS COMBINATIONS	On January 3, 2020 the Company acquired substantially all of the assets and business of Computer Plumber, LLC, a North Carolina limited liability company doing business as TrinIT (“Seller”), in exchange for (i) 730,000 shares of Common Stock of Buyer, (ii) $400,000 in cash, and (iii) the assumption of certain specified debts, liabilities and obligations, all upon the terms and conditions set forth in an Asset Purchase Agreement dated as of January 3, 2020 (the “Computer Plumber LLC Asset Purchase Agreement”). Pursuant to the guidance in FASB Accounting Standards Codification (“ASC”) Topic 805, Business Combinations, the Company calculated the estimated fair value of the acquired customer relationships using the discounted cash flow approach. The key assumptions and inputs into the cash flow model used were: (1) an annual customer attrition rate of 8%, (2) a gross margin percentage of 55%, (3) a tax rate of 23.50% and (4) a discount rate of 12%. Certain fair values of the acquired assets and assumed liabilities may be estimated at the acquisition date pending confirmation or completion of the valuation process. Where provisional values are used in accounting for a business combination, they may be adjusted retrospectively in subsequent periods within the measurement period when it reflects new information obtained about facts and circumstances that were in existence at the acquisition date. The measurement period cannot exceed one year from the acquisition date. The following table summarizes the consideration paid and the fair value of the assets acquired and liabilities assumed as of January 3, 2020: Consideration Paid: Cash $ 400,000 Common stock 183,000 $ 583,000 Fair values of identifiable assets acquired and liabilities assumed: Assets acquired: Cash $ 25,000 Other current asset 6,000 Right of Use - Lease 14,000 Fixed Assets 3,000 Customer relationships 450,000 Goodwill 130,000 Total assets acquired 628,000 Liabilities assumed: Due to Seller 10,000 Accrued Liability 15,000 Deferred revenue 6,000 Lease Liability 14,000 Total liabilities assumed 45,000 Net assets acquired $ 583,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2020
SUBSEQUENT EVENTS
Note 9 - SUBSEQUENT EVENTS	Since March 31, 2020, the Board approved the issuance of 1,000,000 shares of the Company’s Common Stock to the President and Chief Executive Officer of the Company which were earned and reflected as a 2019 expense. The Board also approved the issuance of an additional 890,000 shares to its Directors, certain officers, and employees which will be reflected as an expense during 2020.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting	The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”). Significant accounting principles followed by the Company and the methods of applying those principles, which materially affect the determination of our financial position, results of operations and cash flows are summarized below.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable are customer obligations due under normal trade terms. We maintain an allowance for doubtful accounts for estimated losses resulting from the potential inability of certain customers to make required future payments on amounts due us. Management determines the adequacy of this allowance by periodically evaluating the aging and past due nature of individual customer receivable balances and considering the customer’s current financial situation as well as the existing industry economic conditions and other relevant factors that would be useful in assessing the risk of collectability. If the future financial condition of our customers were to deteriorate, resulting in their inability to make specific required payments, additions to the allowance for doubtful accounts may be required. Conversely, if the financial condition of our customers improves and collections of amounts outstanding commence or are reasonably assured, then we may reverse previously established allowances for doubtful accounts. The Company has estimated and recorded an allowance for doubtful accounts of $17,000 at both March 31, 2020 and December 31, 2019.
Property, Equipment and Depreciation	Property, equipment, and leasehold improvements are recorded at their historical cost. Depreciation and amortization have been determined using the straight-line method over the estimated useful lives of the assets which are computers and office equipment (3 years) and for office furniture and fixtures (7 years).
Software Development Costs and Acquired Software	The Company accounts for software development costs, including costs to develop software products or the software component of products to be sold to external users. In accordance with ASC 985-730, Computer Software Research and Development, research and planning phase costs are expensed as incurred and development phase costs including direct materials and services, payroll and benefits and interest costs are capitalized. We have determined that technological feasibility for our products to be marketed to external users was reached before the release of those products. As a result, the development costs and related acquisition costs after the establishment of technological feasibility were capitalized as incurred. Capitalized costs for software to be sold to external users and software acquired in a business combination are amortized based on current and projected future revenue for each product with an annual minimum equal to the straight-line amortization over three years.
Impairment of Long Lived Assets	Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount that the carrying amount of the asset exceeds the fair value of the asset.
Goodwill	Goodwill acquired in a business combination is not amortized, but is tested for impairment annually or between annual tests when an impairment indicator exists. If an optional qualitative goodwill impairment assessment is not performed, we are required to determine the fair value of each reporting unit. If a reporting unit’s fair value is lower than its carrying value, we must determine the amount of implied goodwill that would be established if the reporting unit were hypothetically acquired on the impairment test date. If the carrying amount of a reporting unit’s goodwill exceeds the amount of implied goodwill, an impairment loss equal to the excess would be recorded. The recoverability of indefinite lived intangible assets is assessed by comparison of the carrying value of the asset to its estimated fair value. If we determine that the carrying value of the asset exceeds its estimated fair value, an impairment loss equal to the excess would be recorded.
Revenue Recognition	The Company has five primary sources of revenue: 1. Electronic Health Records (EHR) licenses and rental services 2. Encrypted Secure & HIPPA Compliant email services (“Encrypted Secure email”) 3. ICD Coding Software 4. IT Project ( new from TrinIT acquisition) 5. Managed IT Services ( new from TrinIT acquisition Revenue from EHR software licensing arrangements include private cloud hosting services and post contract support provided to clients that have purchased a perpetual or specific term license to the EHR software solution and have contracted with the Company to host the software. These arrangements provide a client with a contractual right to take possession of the software at any time during the private cloud hosting period and it is feasible for the client to either use the software on its own equipment or to contract with an unrelated third party to host the software. The Company recognizes revenue from a sale of its EHR software license at the time the customer has access to use the software, with deferral of revenues associated with the cloud hosting and post contract support performance objectives, allocated based on relative fair value. The Company defers revenue from the sale of its EHR software products associated with cloud hosting and post contract support performance objectives over the term of the license agreement. Cloud hosting performance objective revenues are deferred based on forecasted cloud storage costs, encrypted secure email performance objective revenues are deferred based on the forecasted sales price of those services to other customers of the Company and customer support performance objective revenues are deferred based on forecasted customer support costs based on Company experience. Encrypted Secure email services are provided on a fee basis as software as a service (“SaaS”) arrangements and are recognized as revenue ratably over the annual contract terms beginning on the date our solutions are made available to the customer. ICD coding services are provided on a fee basis as SaaS arrangements and are recognized as revenue ratably over the contract terms beginning on the date the Company’s solutions are made available to the customer. The length of a customer service period varies from multi-year annually renewed to monthly over which such customer has the right to use the Company’s ICD coding software solution. IT Project revenue, new from the TrinIT acquisition in Q1 2020, relates to the “ad hoc” customer projects involving time and material with the corresponding revenue being recognized after job completion. Managed IT Services, new from the TrinIT acquisition in Q1 2020, offers customers bundled IT services with annual contracts invoiced monthly as services are performed or prepaid annually with any unearned revenue being deferred and amortized ratably over the course of the remaining year.
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.
Net Loss Per Share	Basic net loss per share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding for the period. Diluted net loss per share reflects the potential dilution of securities by adding other Common Stock equivalents, including stock options, shares issuable on exercise of warrants, convertible preferred stock and convertible notes in the weighted average number of shares of common stock outstanding for a period, if dilutive. Common stock equivalents that are anti-dilutive were excluded from the computation of diluted earnings per share which consisted of all outstanding common stock options, warrants and shares to be issued under convertible debt instruments.
Stock-Based Compensation	The Company accounts for the granting of share purchase options using the fair value method whereby all awards are recorded at fair value on the date of the grant. Share based awards granted with a performance condition are measured based on the probable outcome of that performance condition during the requisite service period. Such an award with a performance condition is accrued if it is probable that the performance condition will be achieved. Compensation costs for stock-based payments that do not include performance conditions are recognized on a straight-line basis over the requisite service period. Upon exercise of share purchase options, the consideration paid by the option holder, together with the amount previously recognized in additional capital surplus, is recorded as an increase to share capital. The fair value of restricted stock units issued are determined by the Company based on the estimated fair value of the Company’s common stock. The Company estimates the fair value of each option award on the date of grant using a Black-Scholes option pricing model. The Company estimates the fair value of its common stock using the closing stock price of its common stock on the date of the agreement. The Company estimates the volatility of its common stock at the date of grant based on its historical stock prices. The Company determines the expected life based on the Simplified Method as allowed by SAB 107. The Company uses the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award. The Company has never paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future.
Recently Issued Accounting Pronouncements	The Company does not believe that any issued, but not yet effective accounting standards, if currently adopted, will have a material effect on the Company’s consolidated financial position, results of operations and cash flows.

COMMON STOCK AND PREFERRED ST_2

COMMON STOCK AND PREFERRED STOCK (Tables)	3 Months Ended
	Mar. 31, 2020
COMMON STOCK AND PREFERRED STOCK
Summary of stock option activity	Options Outstanding Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Aggregate Intrinsic Value Balance Outstanding - January 1, 2020 1,410,000 $ 0.24 9.2 $ - Granted - $ - Exercised - Forfeited - $ - Balance Outstanding - March 31, 2020 1,410,000 $ 0.24 8.9 $ - Exercisable - March 31, 2020 976,667 $ 0.24 8.9 $ - Nonvested Options Number of Options Weighted Average Grant Date Fair Value Weighted Average Remaining Years to Vest Nonvested - January 1, 2020 433,333 $ 0.13 0.6 Granted - $ - Vested - $ - Forfeited/expired - Nonvested - March 31, 2020 433,333 $ 0.13 0.4

SOFTWARE DEVELOPMENT COSTS (Tab

SOFTWARE DEVELOPMENT COSTS (Tables)	3 Months Ended
	Mar. 31, 2020
SOFTWARE DEVELOPMENT COSTS
Summary of capitalization and amortization of software development costs	March 31, December 31, 2020 2019 Development costs $ 2,117,000 $ 1,936,000 Acquired technology 1,277,000 1,277,000 Less accumulated amortization (1,887,000 ) (1,697,000 ) $ 1,507,000 $ 1,516,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
Schedule of undiscounted fututre lease obligation	Year Ended Lease Amount December 31, 2020 $ 51,000 December 31, 2021 - $ 51,000
Schedule of undiscounted lease commitments	Undiscounted minimum lease commitments $ 51,000 Present value adjustment using incremental borrowing rate (2,000 ) Lease liabilities $ 49,000

CONCENTRATION OF CREDIT RISK (T

CONCENTRATION OF CREDIT RISK (Tables)	3 Months Ended
	Mar. 31, 2020
CONCENTRATION OF CREDIT RISK
Schedules of concentration of risk by customers	Net Sales For the Three Months Ended Accounts Receivable at March 31, March 31, March 31, December 31, 2020 2019 2020 2019 Customer A 20 % 38 % 27 % 32 % Customer B 0 % 19 % 0 % 0 % Customer C 0 % 0 % 23 % 29 %

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	3 Months Ended
	Mar. 31, 2020
BUSINESS COMBINATIONS (Tables)
Schedule of consideration paid and the fair value of acquired assets and liabilities	Consideration Paid: Cash $ 400,000 Common stock 183,000 $ 583,000 Fair values of identifiable assets acquired and liabilities assumed: Assets acquired: Cash $ 25,000 Other current asset 6,000 Right of Use - Lease 14,000 Fixed Assets 3,000 Customer relationships 450,000 Goodwill 130,000 Total assets acquired 628,000 Liabilities assumed: Due to Seller 10,000 Accrued Liability 15,000 Deferred revenue 6,000 Lease Liability 14,000 Total liabilities assumed 45,000 Net assets acquired $ 583,000

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2020
NATURE OF OPERATIONS
State of incorporation	Nevada

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Loss from operations	$ (745,000)	$ (712,000)
Accumulated deficit	75,120,000		$ 74,340,000
Total stockholders' equity	553,000	$ (849,000)	$ 465,000	$ (958,000)
Working capital deficit	(1,836,000)
January 2020 [Member]
Convertible promissory note	100,000
Proceeds from convertible promissory note	$ 88,500
Debt instrument interest rate	10.00%
Debt conversion price description	The conversion price of the note is 61% of the Market Price (as defined in the note) for the Common Stock (a discount of 39%).
Debt conversion limitation description	note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time.
December 2019 [Member]
Convertible promissory note	$ 45,000
Proceeds from convertible promissory note	$ 40,000
Debt instrument interest rate	10.00%
Debt conversion price description	The conversion price of the note is 61% of the Market Price (as defined in the note) for the Common Stock (a discount of 39%).
Debt conversion limitation description	note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time.
August 2019 [Member]
Convertible promissory note	$ 78,000
Proceeds from convertible promissory note	$ 75,000
Debt instrument interest rate	10.00%
Debt conversion price description	The conversion price of the note is 61% of the Market Price (as defined in the note) for the Common Stock (a discount of 39%).
Debt conversion limitation description	note holder is limited to receive upon conversion no more than 4.99% of the issued and outstanding Common Stock at the time of conversion at any one time.
Debt instrument converted amount	$ 20,000
Debt instrument conversion shares issued	56,255
Debt instrument conversion price	$ 0.36

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Allowance for doubtful accounts	$ 17,000	$ 17,000
Furniture and Fixtures [Member]
Estimated useful life	7 years
Computers and office equipment [Member]
Estimated useful life	3 years

COMMON STOCK AND PREFERRED ST_3

COMMON STOCK AND PREFERRED STOCK (Details)	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Options Outstanding
Number of Options/Warrants Outstanding, Beginning	1,410,000
Number of Options Outstanding, Granted
Number of Options Outstanding, Exercised
Number of Options Outstanding, Forfeited/expired
Number of Options/Warrants Outstanding, Ending	1,410,000
Number of Options Outstanding, Exercisable Ending	976,667
Weighted Average Exercise Price, Beginning | $ / shares	$ 0.24
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Forfeited/expired | $ / shares	0.24
Weighted Average Exercise Price, Ending | $ / shares	$ 0.24
Weighted Average Remaining Contractual Term in Years, Beginning	9 years 2 months 12 days
Weighted Average Remaining Contractual Term in Years, Granted
Weighted Average Remaining Contractual Term in Years, Ending	8 years 10 months 24 days
Weighted Average Remaining Contractual Term in Years, Exercisable Ending	8 years 10 months 24 days
Aggregate Intrinsic Value, Beginning | $
Aggregate Intrinsic Value, Ending | $
Nonvested Options
Number of Options Nonvested, Beginning	433,333
Number of Options Nonvested, Granted
Number of Options Nonvested, Vested
Number of Options Nonvested, Forfeited/expired
Number of Options Nonvested, Ending	433,333
Weighted Average grant date Fair Value Nonvested, Beginning | $ / shares	$ 0.13
Weighted Average grant date Fair Value Granted | $ / shares
Weighted Average grant date Fair Value Vested | $ / shares
Weighted Average grant date Fair Value Forfeited/expired | $ / shares
Weighted Average grant date Fair Value Nonvested, Ending | $ / shares	$ 0.13
Weighted Average Remaining Years to vest Nonvested, Begining	7 months 6 days
Weighted Average Remaining Years to vest Nonvested, Ending	4 months 24 days

COMMON STOCK AND PREFERRED ST_4

COMMON STOCK AND PREFERRED STOCK (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jan. 03, 2020	Mar. 31, 2020	Mar. 31, 2019
Common stock shares issued during the period		2,280,000
Proceeds from issuance of common stock		$ 570,000	$ 655,000
Restricted shares vested		131,250
August 2019 [Member]
Debt instrument converted amount		$ 20,000
Debt instrument conversion shares issued		56,255
TrinIT [Member]
Business acquisition, consideration transferred, shares issued	730,000

SOFTWARE DEVELOPMENT COSTS (Det

SOFTWARE DEVELOPMENT COSTS (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Acquired technology	$ 794,000	$ 891,000
Software development costs, net	713,000	625,000
Software Development [Member]
Development costs	2,117,000	1,936,000
Acquired technology	1,277,000	1,277,000
Less Accumulated amortization	1,887,000	1,697,000
Software development costs, net	$ 1,507,000	$ 1,516,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - Lease [Member]	Mar. 31, 2020USD ($)
December 31, 2020	$ 51,000
December 31, 2021
Total	$ 51,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 1) - Lease [Member]	Mar. 31, 2020USD ($)
Undiscounted minimum lease commitments	$ 51,000
Present value adjustment using incremental borrowing rate	(2,000)
Lease liabilities	$ 49,000

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Lease [Member]	1 Months Ended	3 Months Ended
	Nov. 15, 2017ft²	Mar. 31, 2020USD ($)	Jan. 03, 2020
Operating lease, term			2 years
Operating lease, area | ft²	4,100
Operating lease, renewal term	1 year
Operating lease liabilities, lease costs		$ 17,000
Cash paid for amounts included in the measurement of lease liabilities		$ 21,000

CONCENTRATION OF CREDIT RISK (D

CONCENTRATION OF CREDIT RISK (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Sales Revenue, Net [Member] | Customer B member [Member]
Concentration Risk, Percentage	0.00%	19.00%
Sales Revenue, Net [Member] | Customer A member [Member]
Concentration Risk, Percentage	20.00%	38.00%
Sales Revenue, Net [Member] | Customer C member [Member]
Concentration Risk, Percentage	0.00%	0.00%
Accounts Receivable [Member] | Customer B member [Member]
Concentration Risk, Percentage	0.00%		0.00%
Accounts Receivable [Member] | Customer A member [Member]
Concentration Risk, Percentage	27.00%		32.00%
Accounts Receivable [Member] | Customer C member [Member]
Concentration Risk, Percentage	23.00%		29.00%

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - TrinIT [Member]	Mar. 31, 2020USD ($)
Cash	$ 400,000
Common stock	183,000
Net asset acquired	$ 583,000

BUSINESS COMBINATIONS (Details

BUSINESS COMBINATIONS (Details 1) - TrinIT [Member]	Mar. 31, 2020USD ($)
Assets acquired
Cash	$ 25,000
Other current asset	6,000
Right of Use - Lease	14,000
Fixed Assets	3,000
Customer relationships	450,000
Goodwill	130,000
Total assets acquired	628,000
Liabilities assumed:
Due to Seller	10,000
Accrued Liability	15,000
Deferred revenue	6,000
Lease Liability	14,000
Total liabilities assumed	45,000
Net asset acquired	$ 583,000

BUSINESS COMBINATIONS (Detail_2

BUSINESS COMBINATIONS (Details Narrative) - TrinIT [Member] - USD ($)	1 Months Ended
	Jan. 03, 2020	Mar. 31, 2020
Business acquisition, consideration transferred, shares issued	730,000
Cash		$ 400,000
Annual customer attrition rate	8.00%
Gross margin percentage	55.00%
Tax rate	23.50%
Discount rate	$ 12

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Mar. 31, 2020shares
Directors, Officers, And Employees [Member]
Common stock shares reserved for future issuance	8,900,000
President and Chief Executive Officer [Member]
Common stock shares reserved for future issuance	1,000,000