Equator Beverage (MOJO) 10-K 22 Feb 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Feb. 22, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Mojo Organics, Inc.
Entity Central Index Key	0001414953
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,966,263
Entity Common Stock, Shares Outstanding		30,811,240
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 1,741,919	$ 1,743,021
Cost of Revenue	917,639	908,408
Gross Profit	824,279	834,613
Operating Expenses
Selling, general and administrative	910,218	1,131,812
Loss from Operations	(85,938)	(297,699)
Other Income	2,219
Loss Before Provision for Income Taxes	(83,719)	(297,699)
Provision for Income Taxes
Net Loss	$ (83,719)	$ (297,699)
Net loss per common share, basic and diluted	$ 0	$ (0.01)
Weighted average number of common shares outstanding, basic and diluted	30,037,847	28,621,683

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 50,233	$ 55,978
Accounts receivable, net	73,562	75,087
Inventory	174,171	175,719
Supplier deposits	24,000	11,539
Prepaid expenses	15,104	14,767
Security deposit	4,518	4,518
Total Current Assets	341,588	337,608
CURRENT LIABILITIES:
Accounts payable and accrued expenses	56,167	140,854
Accrued payroll to related parties		25,394
SBA Loans	35,508
Total Current Liabilities	91,675	166,248
STOCKHOLDERS' EQUITY
Common stock, 190,000,000 shares authorized at $0.001 par value, 30,610,240 and 29,351,294 shares issued and outstanding, at December 31, 2020 and December 31, 2019, respectively	30,611	29,352
Additional paid in capital	23,649,639	23,488,626
Accumulated deficit	(23,439,337)	(23,346,618)
Total Stockholders' Equity	249,913	171,360
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 341,588	$ 337,608

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, shares authorized	190,000,000	190,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	30,610,240	29,351,294
Common stock, shares outstanding	30,610,240	29,351,294

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 27,826	$ 23,190,882	$ (23,048,919)	$ 169,789
Balance, shares at Dec. 31, 2018	27,825,773
Stock issued to Directors and employees	$ 1,530	298,490		300,020
Stock issued to Directors and employees, shares	1,529,688
Stock retired to treasury	$ (4)	(746)		(750)
Stock retired to treasury, shares	(4,167)
Net loss			(297,699)	(297,699)
Balance at Dec. 31, 2019	$ 29,352	23,488,626	(23,346,618)	171,360
Balance, shares at Dec. 31, 2019	29,351,294
Stock issued to Directors and employees	$ 1,384	175,938		177,322
Stock issued to Directors and employees, shares	1,383,946
Stock retired to treasury	$ (125)	(14,925)		(15,050)
Stock retired to treasury, shares	(125,000)
Net loss			(83,719)	(83,719)
Balance at Dec. 31, 2020	$ 30,611	$ 23,649,639	$ (23,430,336)	$ 249,913
Balance, shares at Dec. 31, 2020	30,610,240

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (83,719)	$ (297,699)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock and warrants issued to directors and employees	177,322	300,020
Changes in assets and liabilities:
Decrease in accounts receivable	1,525	53,254
Decrease/(Increase) in inventory	1,548	(16,189)
Increase in supplier deposits	(12,461)	(11,539)
Increase in prepaid expenses	(337)	(6,968)
(Decrease)/Increase in accounts payable and accrued expenses	(84,687)	30,923
Decrease in accrued payroll to officers	(25,394)	(19,606)
Net cash (used in)/provided by operating activities	(26,203)	32,196
Net cash provided by/ (used in) financing activities:
Proceeds from SBA Loan	35,508
Shares repurchased for cancellation	(15,050)	(750)
Net cash provided by/ (used in) financing activities	20,458	(750)
Net (decrease)/increase in cash and cash equivalents	(5,745)	31,947
Cash and cash equivalents at beginning of period	55,978	24,031
Cash and cash equivalents at end of periods	50,233	$ 55,978
Summary of non-cash investing and financing activity:
Issued 1,383,946 restricted and non-trading shares with an implied value to settle obligation payable to directors and officers to settle obligations payable	$ 177,322

Statements of Cash Flows (Paren

Statements of Cash Flows (Parenthetical)	12 Months Ended
	Dec. 31, 2020shares
Directors And Officers [Member]
Total number of restricted and non-trading shares issued	1,383,946

Business

Business	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Business	NOTE 1 – BUSINESS Overview MOJO Organics, Inc. (“MOJO” or the “Company”) is a Delaware Corporation headquartered in Jersey City, NJ. The Company engages in new product development, production, marketing, distribution and sales of beverage brands that are Non-GMO Project Verified. The Company’s flagship product is MOJO Pure Coconut Water. In addition to Pure Coconut Water, the Company produces Sparkling Coconut Water, Coconut Water + Mango Juice, Coconut Water + Pineapple Juice and Pure Organic Coconut Water. We seek to grow the market share of our products by expanding our hybrid distribution network through the relationships and efforts of our management and third-party partners and improved broker network, and new products and packaging in 2021. The company predominantly packages its beverages in 100% recyclable, Eco-Friendly packaging that can be recycled infinite times and is not made from carbon oil-based packaging. The packaging has a very low impact on the environment, and does not contribute to landfills and the pollution of our bodies of water.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash equivalents include investment instruments and time deposits purchased with a maturity of three months or less. As of December 31, 2020, and December 31, 2019, the Company did not have any cash equivalents. Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. The Company provides for probable uncollectible amounts based upon its assessment of the current status of the individual receivables and after using reasonable collection efforts. The allowance for doubtful accounts as of December 31, 2020 and 2019 was zero. Inventories Inventories, consisting solely of finished goods, are stated at the lower of cost (first-in, first-out method) or net realizable value (“NRV”). If necessary, the Company provides allowances to adjust the carrying value of its inventories to NRV when NRV is below cost. There were no such adjustments in 2020 or 2019. Revenue Recognition Revenue from sales of products is recognized when the related performance obligation is satisfied. The Company’s performance obligation is satisfied upon the shipment or delivery of products to customers. The Company’s products are sold on cash and credit terms which are established in accordance with standardized industry practices and typically require payment within 30 days of delivery. Costs incurred for sales incentives and discounts are accounted for as reductions in revenue. Deductions from Revenue Costs incurred for sales incentives and discounts are accounted for as a reduction in revenue. These costs include payments to customers for performing merchandising activities on our behalf, including in-store displays, promotions for new items and obtaining optimum shelf space. Shipping and Handling Costs Shipping and Handling Costs incurred to move finished goods from our sales distribution centers to customer locations are included in the line Selling, General and Administrative Expenses in our Statements of Operations. Net Income/(Loss) Per Common Share The Company computes per share amounts in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 260, “Earnings per Share”. The following potentially dilutive securities have been excluded from the computation of weighted average shares outstanding as they would have had an anti-dilutive impact on the Company’s net income/(loss) per common share: Expiration Days to Exercise As of December 31, Issued To Date Expiration Price 2020 2019 Shares underlying options outstanding Glenn Simpson 4/6/2022 461 $ 0.16 505,608 661,858 Income Taxes The Net Operating Loss Carryforwards for federal taxes was $4,637,871 at December 31, 2020 and $5,008,013 for the State of New Jersey. The Deferred Tax Assets for federal taxes was $973,953 at December 31, 2020 and $451,721 for the State of New Jersey. The total Deferred Tax Assets was $1,424,674 at December 31, 2020. The Deferred Tax assets have been fully reserved by valuation allowances beyond that portion which is expected to offset current taxes. As of December 31, 2020, the Company’s Federal income tax payable would be $12,477 and State Income Tax payable would be $5,347 if this had not been offset by the deferred tax assets. The Company provides for income taxes using the asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company did not have a deferred tax liability at December 31, 2020 and December 31, 2019. As of December 31, 2020, and December 31, 2019, the Company had no accrued interest or penalties because there were none. The Company had no Federal or State tax examinations in the past nor does it have any at the current time. Fair value of financial instruments The carrying amounts of financial instruments, which include cash, accounts receivable, accounts payable and accrued expenses approximate their fair values due to their short-term nature. New Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes”.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 3 – COMMITMENTS AND CONTINGENCIES The global coronavirus (COVID-19) pandemic has caused disruptions in supply chains, affecting production and sales across a range of industries. While this disruption is currently expected to be temporary, there is considerable uncertainty around the duration. The extent of the impact of COVID-19 on our operational and financial performance will depend on the effect on our customers and vendors – all of which are uncertain and cannot be predicted. The related financial impact cannot be reasonably estimated at this time. Employment Agreements On April 6, 2017, the Company entered into an Amended and Restated Employment Agreement with Mr. Glenn Simpson (the “Simpson Agreement”), the Company’s Chairman and Chief Executive Officer (the “CEO”). The Simpson Agreement was effective April 1, 2017 and has an eight-year term. Pursuant to the Simpson Agreement dated April 6, 2017, Mr. Simpson will be paid a salary of $5,000 per month in cash and the Company is obligated to grant 67,000 shares of non-trading, restricted Common Stock per month. Additionally, Mr. Simpson is entitled to an annual bonus comprised of cash and non-trading, restricted Common Stock based on the achievement of performance goals established by the Board of Directors of the Company and set forth in the Simpson Agreement. The cash bonus is established at $44,400 per year. The stock bonus is set at 200,000 shares of non-trading, restricted Common Stock per year through March 31, 2025 based upon achieving revenue performance goals. The revenue goals range from $900,000 to $19,200,000 per year. The bonus awards are accelerated when revenues exceed the annual target amounts. During the twelve months ended December 31, 2020, the CEO was issued 804,000 Restricted and Non-Trading shares of Common Stock under the terms of the Simpson Agreement for the stock portion of his annual compensation. Refer to Note 4 – Restricted Stock Issuances. During the first quarter of 2020, Mr. Simpson exercised stock options to purchase 156,250 non-trading, restricted shares at $0.16 per share and the total exercise price of $25,000 reduced the accrued salary owed to him. Refer to Note 4 for the explanation of the conversions. He was paid in cash for the second and fourth quarters, and for the month of September. Mr. Simpson received 108,696 non-trading, restricted shares in lieu of cash payments. The “Simpson Agreement” is the only executive employment agreement in effect as of December 31, 2020. The Company has no other plans in place and has never maintained any plans that provide for the payment of retirement benefits or benefits that will be paid primarily following retirement including, but not limited to, tax qualified deferred benefit plans, supplemental executive retirement plans, tax-qualified deferred contribution plans and nonqualified deferred contribution plans. Lease Commitment The Company maintains office space in Jersey City, NJ. The initial lease agreement was for the period March 1, 2019 to February 29, 2020 and was renewed for one year under the same terms. In April 2020, the Company was given a 50% discount on the rent for April and May 2020 as well as an optional lease extension for an additional three months under the same terms. The base rent under this agreement is $2,343 per month, and expires May 31, 2021. Lease expense amounted to $25,773 and $27,648 for the year ended December 31, 2020 and 2019 respectively. The security deposit for the lease agreement is $4,518 and the lease expires on May 31, 2021.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	NOTE 4 – STOCKHOLDERS’ EQUITY The Company has authorized 190,000,000 shares of Common Stock having a par value of $0.001. On February 4, 2019, the Company, by a vote of its majority shareholders, cancelled the authorization for the issuance of up to 10,000,000 shares of preferred stock. There were no shares of preferred stock issued or outstanding prior to this change. Restricted Stock Issuances During the year ended December 31, 2020, 1,383,946 shares of Restricted and Non-Trading Common Stock were issued to Directors and Officers of the Company. These shares have full voting rights but are restricted for sale or transfer. The CEO exercised options to purchase 156,250 shares at $0.16 per share for a total exercise price of $25,000 which reduced the accrued salary payable to the CEO by the same amount. The CEO was also issued 804,000 shares of Restricted and Non-Trading Common Stock for the stock portion of his annual salary. A Director was issued 90,000 shares of non-trading, restricted Common stock as an award for continuing to serve as a Director of the Company. The Corporate Controller was also issued 225,000 shares of non-trading, restricted Common stock for her annual stock bonus. The value of these shares was recorded as a component of compensation expense. On December 8, 2020 the Company’s Board of Directors signed a unanimous consent to convert Mr. Simpson’s accrued salary payable for the months of July and August amounting $10,000 to 108,696 non-trading, restricted shares in lieu of cash payments. This reduced the salary payable to the CEO by the same amount. Advisory Services On October 3, 2013, the Company entered into an agreement for strategic business advisory services, public relations services and investor relations services with Ian Thompson from Carricklee House, Strabane, Northern Ireland. In connection with this agreement, the Company issued 167,204 shares of restricted Common Stock and recorded consulting fees of $501,612 during 2013, which was the fair market value of the stock on the date of issue. The stock is vested; however, it is restricted from trading. Ian Thompson was also issued 200,000 shares of restricted Common Stock, which was to vest quarterly based upon the Company reaching certain market capitalization and revenue goals, in addition to providing the above services, with the last tranche vesting on June 30, 2014. Consulting fees amounting to $105,000 and $280,000 were recorded in 2014 and 2013, respectively, related to the 200,000 shares of Common Stock. Throughout the term of the agreement, the Company requested that Ian Thompson to render performance under the agreement and to provide evidence of same. Ian Thompson failed to perform in all material respects under the terms of the agreement and refused to provide evidence. On June 27, 2014, the Company terminated the agreement. Empire Stock Transfer, Inc, the Company’s transfer agent was directed to process cancellation requests regarding the certificates listed below. The Board of Directors approved the Company’s irrevocable agreement to indemnify the Transfer Agent for all loss, liability or expense in carrying out the authority and direction contained on the terms of the Unanimous Written Consent to terminate the Thompson Agreement. The Transfer Agent shall maintain the right to uphold the transfer in the event of forgery. Certificate No(s) Registered To No. of Shares CANCELLED No. of Shares 605 Ian Thompson 50,000 CANCELLED 50,000 606 Ian Thompson 50,000 CANCELLED 50,000 607 Ian Thompson 50,000 CANCELLED 50,000 608 Ian Thompson 50,000 CANCELLED 50,000 610 Ian Thompson 167,204 CANCELLED 167,204 Stock Purchased for Cancellation On January 23, 2020 the Company purchased 25,000 shares of its restricted common stock from one shareholder for cancellation. The Company paid $5,250 or $0.21 per share which was the average market price for its traded shares during the period. The shares were cancelled and are available for reissuance. On December 10, 2020 the Company purchased 100,000 shares of its restricted common stock from one shareholder for cancellation. The Company paid $9,800 or $0.098 per share which was the average market price for its traded shares during the period. The shares were cancelled and are available for reissuance.

Stock Options

Stock Options	12 Months Ended
	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
Stock Options	NOTE 5 – STOCK OPTIONS 2012 Incentive Plan On February 18, 2019, the Company’s Board of Directors signed an unanimous consent to terminate the 2012 Incentive Plan, and it was resolved further that 70,000 options to purchase shares of Common Stock be converted into 70,000 shares of non-trading, restricted Common Stock. It also consented the CEO of the Company to exercise options to purchase 222,000 Restricted and Non-Trading shares of Common Stock at $0.255 per share. The total exercise price was $56,610 and this reduced the loan payable to the CEO by the same amount. There are no options outstanding from this plan as of December 31, 2020 and December 31, 2019. 2015 Incentive Plan The 2015 Incentive Plan was terminated by the Board of Directors on January 24, 2019. The 2015 Incentive Plan provided the Company with the ability to issue stock options, stock awards and/or restricted stock purchase offers for up to an aggregate of 1,500,000 shares of Common Stock. There are 505,608 options outstanding from this plan as of December 31, 2020, and 661,858 options were outstanding as of December 31, 2019. Stock Option Activity On February 25, 2019, Mr. Simpson exercised options to purchase 222,000 shares of Non-Trading, Restricted, Common Stock at $0.255 per share and the accrued payroll owed to him was reduced by $56,610. On the same date, two directors who had 35,000 options each were issued a total of 70,000 shares of non-trading, restricted Common Stock following the resolution to terminate the 2012 Incentive Plan. On August 13, 2019, Mr. Simpson exercised options to purchase 93,750 shares of Non-Trading, Restricted, Common Stock at $0.16 per share. The total exercise value is $15,000 and this reduced a non interest loan payable balance to the CEO to $0. On November 1, 2019, Mr. Simpson exercised options to purchase 239,938 shares of Non-Trading, Restricted, Common Stock at $0.16 per share. The total exercise value is $38,390 and the accrued payroll owed to him was reduced by the same amount. On January 14, 2020, Mr. Simpson exercised options to purchase 93,750 Restricted and Non-trading shares at $0.16 per share. The total exercise value was $15,000 and this reduced the accrued salary payable to the CEO by the same amount. On March 6, 2020, Mr. Simpson exercised options to purchase 62,500 Restricted and Non-Trading shares at $0.16 per share. The total exercise value was $10,000 and this reduced the accrued salary payable to the CEO to $0. The following table summarizes stock option activity under the Plans: Issued To Expiration Date Days to Expiration Exercise Price Options Outstanding, December 31, 2019 Glenn Simpson 4/6/2022 827 $ 0.16 661,858 Exercised Glenn Simpson 4/6/2022 736 $ 0.16 (156,250 ) Outstanding, December 31, 2020 Glenn Simpson 4/6/2022 461 $ 0.16 505,608 Exercisable, December 31, 2020 Glenn Simpson 4/6/2022 461 $ 0.16 505,608 During the years ended December 31, 2020 and 2019, compensation expense related to stock options was $0. As of December 31, 2020, there was no unrecognized compensation cost related to non-vested stock options.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
Concentrations	NOTE 6 – CONCENTRATIONS Major Customers During the year ended December 31, 2020, the Company had three customers that accounted for 80% of revenue. The increase in the concentration percentage is due to the shut down of customers that were affected by the COVID-19 mandated closures. Accounts receivable at December 31, 2020 from these three customers amounted to $45,193. For the year ended December 31, 2019, there were two major customers accounting for 48% of total revenue. Major Suppliers During the year ended December 31, 2020, the Company purchased its inventory from two suppliers. The Company has established relationships with other suppliers which management believes could meet its needs on similar terms. Accounts payable at December 31, 2020 to both suppliers was $20,672.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8 – RELATED PARTY TRANSACTIONS On January 14, 2020 the CEO of the Company exercised 93,750 stock options at an exercise price of $0.16. The Company issued 93,750 Restricted and Non-Trading shares of Common Stock, and the accrued payroll owed to him was reduced by $15,000. On March 12, 2020 the $10,000 accrued salary balance was used to pay for an option exercise made by the CEO of the Company. As a result of the transaction, the Company issued 62,500 Restricted and Non-Trading shares of Common Stock to the CEO and the accrued payroll then owed to the CEO was reduced to $0.

SBA Loans Cares Act

SBA Loans Cares Act	12 Months Ended
	Dec. 31, 2020
Debt Instruments [Abstract]
SBA Loans Cares Act	NOTE 9 – SBA LOANS “CARES ACT” On May 5, 2020, the Company received loan proceeds in the amount of $35,508 under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after eight weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the eight-week period. On May 27, 2020, the Company received grant proceeds in the amount of $2,000 under the Economic Injury Disaster Loan (“EIDL”) Program. This grant was recorded as other income during the second quarter of 2020. The EIDL program was created to assist businesses, renters and homeowners located in regions affected by declared disasters. The Company applied for the EIDL Emergency Advance which provides $1,000 per employee up to a maximum of $10,000. On December 18, 2020, the Company applied for the loan forgiveness for the loan proceeds amounting $35,508 under the Paycheck Protection Program. The Company believes it has met the criteria for forgiveness and should receive that determination from the US Treasury.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – SUBSEQUENT EVENTS The Company received the loan forgiveness decision from the SBA in January 2021. The full amount of the loan proceeds amounting $35,508 was forgiven.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include investment instruments and time deposits purchased with a maturity of three months or less. As of December 31, 2020, and December 31, 2019, the Company did not have any cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. The Company provides for probable uncollectible amounts based upon its assessment of the current status of the individual receivables and after using reasonable collection efforts. The allowance for doubtful accounts as of December 31, 2020 and 2019 was zero.
Inventories	Inventories Inventories, consisting solely of finished goods, are stated at the lower of cost (first-in, first-out method) or net realizable value (“NRV”). If necessary, the Company provides allowances to adjust the carrying value of its inventories to NRV when NRV is below cost. There were no such adjustments in 2020 or 2019.
Revenue Recognition	Revenue Recognition Revenue from sales of products is recognized when the related performance obligation is satisfied. The Company’s performance obligation is satisfied upon the shipment or delivery of products to customers. The Company’s products are sold on cash and credit terms which are established in accordance with standardized industry practices and typically require payment within 30 days of delivery. Costs incurred for sales incentives and discounts are accounted for as reductions in revenue.
Deductions from Revenue	Deductions from Revenue Costs incurred for sales incentives and discounts are accounted for as a reduction in revenue. These costs include payments to customers for performing merchandising activities on our behalf, including in-store displays, promotions for new items and obtaining optimum shelf space.
Shipping and Handling Costs	Shipping and Handling Costs Shipping and Handling Costs incurred to move finished goods from our sales distribution centers to customer locations are included in the line Selling, General and Administrative Expenses in our Statements of Operations.
Net Income/(Loss) Per Common Share	Net Income/(Loss) Per Common Share The Company computes per share amounts in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 260, “Earnings per Share”. The following potentially dilutive securities have been excluded from the computation of weighted average shares outstanding as they would have had an anti-dilutive impact on the Company’s net income/(loss) per common share: Expiration Days to Exercise As of December 31, Issued To Date Expiration Price 2020 2019 Shares underlying options outstanding Glenn Simpson 4/6/2022 461 $ 0.16 505,608 661,858
Income Taxes	Income Taxes The Net Operating Loss Carryforwards for federal taxes was $4,637,871 at December 31, 2020 and $5,008,013 for the State of New Jersey. The Deferred Tax Assets for federal taxes was $973,953 at December 31, 2020 and $451,721 for the State of New Jersey. The total Deferred Tax Assets was $1,424,674 at December 31, 2020. The Deferred Tax assets have been fully reserved by valuation allowances beyond that portion which is expected to offset current taxes. As of December 31, 2020, the Company’s Federal income tax payable would be $12,477 and State Income Tax payable would be $5,347 if this had not been offset by the deferred tax assets. The Company provides for income taxes using the asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company did not have a deferred tax liability at December 31, 2020 and December 31, 2019. As of December 31, 2020, and December 31, 2019, the Company had no accrued interest or penalties because there were none. The Company had no Federal or State tax examinations in the past nor does it have any at the current time.
Fair Value of Financial Instruments	Fair value of financial instruments The carrying amounts of financial instruments, which include cash, accounts receivable, accounts payable and accrued expenses approximate their fair values due to their short-term nature.
New Accounting Pronouncements	New Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes”.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following potentially dilutive securities have been excluded from the computation of weighted average shares outstanding as they would have had an anti-dilutive impact on the Company’s net income/(loss) per common share: Expiration Days to Exercise As of December 31, Issued To Date Expiration Price 2020 2019 Shares underlying options outstanding Glenn Simpson 4/6/2022 461 $ 0.16 505,608 661,858

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of Cancellation of Shares	The Transfer Agent shall maintain the right to uphold the transfer in the event of forgery. Certificate No(s) Registered To No. of Shares CANCELLED No. of Shares 605 Ian Thompson 50,000 CANCELLED 50,000 606 Ian Thompson 50,000 CANCELLED 50,000 607 Ian Thompson 50,000 CANCELLED 50,000 608 Ian Thompson 50,000 CANCELLED 50,000 610 Ian Thompson 167,204 CANCELLED 167,204

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
Schedule of Stock Options Activity	The following table summarizes stock option activity under the Plans: Issued To Expiration Date Days to Expiration Exercise Price Options Outstanding, December 31, 2019 Glenn Simpson 4/6/2022 827 $ 0.16 661,858 Exercised Glenn Simpson 4/6/2022 736 $ 0.16 (156,250 ) Outstanding, December 31, 2020 Glenn Simpson 4/6/2022 461 $ 0.16 505,608 Exercisable, December 31, 2020 Glenn Simpson 4/6/2022 461 $ 0.16 505,608

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash equivalents
Allowance for doubtful accounts	0	0
Deferred tax assets	1,424,674
Deferred tax liabilities
Accrued interest or penalties
Federal [Member]
Net operating loss carryforwards	4,637,871
Deferred tax assets	973,953
Income tax payable	12,477
State of New Jeresy [Member]
Net operating loss carryforwards	5,008,013
Deferred tax assets	451,721
State [Member]
Income tax payable	$ 5,347

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Antidilutive Securities Excluded From Computation Of Earnings Per Share (Details) - Glenn Simpson [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Expiration Date	Apr. 6, 2022
Days to Expiration	461 days
Exercise Price	$ 0.16
Number of securities	505,608	661,858

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Apr. 30, 2020	Aug. 31, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Discount on rent	50.00%
Monthly office fee	$ 2,343
Operating lease, existence of option to extend	true
Operating lease, option to extend	P3M
Lease expense				$ 25,773	$ 27,648
Security deposit	$ 4,518			$ 4,518	$ 4,518
Lease expiration date	May 31, 2021
CEO [Member]
Common stock issued				804,000
Exercised stock options, shares				156,250
Exercise price, per share				$ 0.16
Glenn Simpson [Member]
Salary paid out in cash				$ 5,000
Yearly cash bonus				44,400
Exercised stock options, shares		108,696	156,250
Exercise price, per share			$ 0.16
Exercised stock options, value			$ 25,000
Glenn Simpson [Member] | Minimum [Member]
Yearly revenue goals				900,000
Glenn Simpson [Member] | Maximum [Member]
Yearly revenue goals				$ 19,200,000
Glenn Simpson [Member] | Non-trading, Restricted Common Stock [Member]
Shares grant each month				67,000
Yearly stock bonus				200,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Dec. 10, 2020	Dec. 08, 2020	Mar. 12, 2020	Mar. 06, 2020	Jan. 23, 2020	Jan. 14, 2020	Nov. 01, 2019	Aug. 13, 2019	Dec. 31, 2014	Dec. 31, 2013	Oct. 03, 2013	Feb. 25, 2019	Aug. 31, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Feb. 04, 2019
Common stock, shares authorized															190,000,000	190,000,000
Common stock, par value															$ 0.001	$ 0.001
Preferred stock, shares authorization cancelled																	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Issuance of restricted common stock, shares											167,204
Common stock, shares issued															30,610,240	29,351,294
Restricted Common Stock [Member]
Stock repurchased and cancelled, shares	100,000				25,000
Value of stock repurchased	$ 9,800				$ 5,250
Stock price per share	$ 0.098				$ 0.21
Glenn Simpson [Member]
Issuance of restricted and non-trading shares		108,696
Exercised stock options, shares													108,696	156,250
Exercise price, per share														$ 0.16
Exercised stock options, value														$ 25,000
Accrued salary		$ 10,000
Ian Thompson [Member]
Issuance of restricted common stock, shares											200,000
Consulting fees									$ 105,000	$ 280,000	$ 501,612
Common stock, shares issued											200,000
CEO [Member]
Issuance of restricted and non-trading shares															804,000
Exercised stock options, shares															156,250
Exercise price, per share															$ 0.16
Directors [Member]
Issuance of restricted and non-trading shares															90,000
Corporate Controller [Member]
Issuance of restricted and non-trading shares															225,000
Restricted and Non-Trading Shares [Member]
Issuance of restricted and non-trading shares															1,383,946
Exercised stock options, value															$ 25,000
Restricted and Non-Trading Shares [Member] | CEO [Member]
Exercised stock options, shares				62,500		93,750	239,938	93,750				70,000
Exercised stock options, value				$ 10,000		$ 15,000	$ 38,390	$ 15,000				$ 56,610
Accrued salary			$ 0	$ 0		$ 15,000
Issuance of restricted common stock, shares			62,500			93,750						222,000

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Cancellation of Shares (Details)	12 Months Ended
	Dec. 31, 2020shares
Certificate #605 [Member]
Shares cancelled	50,000
Certificate #606 [Member]
Shares cancelled	50,000
Certificate #607 [Member]
Shares cancelled	50,000
Certificate #608 [Member]
Shares cancelled	50,000
Certificate #610 [Member]
Shares cancelled	167,204

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)	Mar. 12, 2020	Mar. 06, 2020	Jan. 14, 2020	Nov. 01, 2019	Aug. 13, 2019	Feb. 18, 2019	Oct. 03, 2013	Feb. 25, 2019	Dec. 31, 2020	Dec. 31, 2019
Stock issued during period shares restricted stock							167,204
Compensation expense									$ 177,322	$ 300,020
Common Stock [Member]
Stock issued during period, shares, new issues									1,383,946	1,529,688
CEO [Member]
Stock issued during period shares stock options exercised									156,250
2015 Incentive Plan [Member] | Common Stock [Member]
Stock issued during period, shares, new issues									1,500,000
Stock Option [Member]
Compensation expense									$ 0	$ 0
Share-based payment arrangement, nonvested award, amount									$ 0
Stock Option [Member] | CEO [Member]
Accrued salary payable	$ 10,000
Stock Option [Member] | 2012 Incentive Plan [Member] | Board of Directors [Member]
Stock issued during period, shares, conversion of convertible securities						70,000
Stock Option [Member] | 2015 Incentive Plan [Member]
Stock options outstanding									505,608	661,858
Non-Trading, Restricted Common Stock [Member] | 2012 Incentive Plan [Member] | Board of Directors [Member] | Common Stock [Member]
Stock issued during period, shares, conversion of convertible securities						70,000
Restricted and Non-Trading Shares [Member]
Stock issued during period value stock options exercised									$ 25,000
Restricted and Non-Trading Shares [Member] | CEO [Member]
Stock issued during period shares restricted stock	62,500		93,750					222,000
Exercise price		$ 0.16	$ 0.16	$ 0.16	$ 0.16			$ 0.255
Stock issued during period value stock options exercised		$ 10,000	$ 15,000	$ 38,390	$ 15,000			$ 56,610
Stock issued during period shares stock options exercised		62,500	93,750	239,938	93,750			70,000
Loan payable					$ 0
Accrued salary payable	$ 0	$ 0	$ 15,000
Restricted and Non-Trading Shares [Member] | Director One [Member]
Stock issued during period shares stock options exercised								35,000
Restricted and Non-Trading Shares [Member] | Director Two [Member]
Stock issued during period shares stock options exercised								35,000
Restricted and Non-Trading Shares [Member] | 2012 Incentive Plan [Member] | CEO [Member]
Stock issued during period shares restricted stock						222,000
Exercise price						$ 0.255
Stock issued during period value stock options exercised						$ 56,610

Stock Options - Schedule of Sto

Stock Options - Schedule of Stock Options Activity (Details) - Stock Option [Member] - Glenn Simpson [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Stock Options Outstanding Beginning, Expiration Date	Apr. 6, 2022
Stock Options Exercised, Expiration Date	Apr. 6, 2022
Stock Options Outstanding Ending, Expiration Date	Apr. 6, 2022
Stock Options Exercisable, Expiration Date	Apr. 6, 2022
Stock Options Outstanding Beginning, Days to Expiration	827 days
Stock Options Exercised, Days to Expiration	736 days
Stock Options Outstanding Ending, Days to Expiration	461 days
Stock Options Exercisable, Days to Expiration	461 days
Stock Options Outstanding Beginning, Exercise Price | $ / shares	$ 0.16
Stock Options Exercised, Exercise Price | $ / shares	0.16
Stock Options Outstanding Ending, Exercise Price | $ / shares	0.16
Stock Options Exercisable, Exercise Price | $ / shares	$ 0.16
Stock Options Outstanding Beginning, Options | shares	661,858
Stock Options Exercised, Options | shares	(156,250)
Stock Options Outstanding Ending, Options | shares	505,608
Stock Options Exercisable, Options | shares	505,608

Concentrations (Details Narrati

Concentrations (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Customer Concentration Risk [Member] | Three Customers [Member]
Concentration of risk	80.00%
Accounts receivable	$ 45,193
Customer Concentration Risk [Member] | Two Customers [Member]
Concentration of risk		48.00%
Supplier Concentration Risk [Member] | Both Suppliers [Member]
Accounts payable	$ 20,672

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Mar. 12, 2020	Mar. 06, 2020	Jan. 14, 2020	Nov. 01, 2019	Aug. 13, 2019	Oct. 03, 2013	Feb. 25, 2019	Dec. 31, 2020
Stock issued during period shares restricted stock						167,204
CEO [Member]
Stock issued during period stock options exercised, shares								156,250
Restricted and Non-Trading Shares [Member] | CEO [Member]
Stock issued during period stock options exercised, shares		62,500	93,750	239,938	93,750		70,000
Exercise price		$ 0.16	$ 0.16	$ 0.16	$ 0.16		$ 0.255
Stock issued during period shares restricted stock	62,500		93,750				222,000
Accrued payroll/salary	$ 0	$ 0	$ 15,000
Stock Option [Member] | CEO [Member]
Accrued payroll/salary	$ 10,000

SBA Loans Cares Act (Details Na

SBA Loans Cares Act (Details Narrative) - USD ($)	Dec. 18, 2020	May 27, 2020	May 05, 2020
Paycheck Protection Program, CARES Act [Member]
Proceeds from loan			$ 35,508
Debt description			The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after eight weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the eight-week period.
Debt forgiveness description	The Company applied for the loan forgiveness for the loan proceeds amounting $35,508 under the Paycheck Protection Program. The Company believes it has met the criteria for forgiveness and should receive that determination from the US Treasury.
Economic Injury Disaster Loan ("EIDL") Program, CARES Act [Member]
Proceeds from loan		$ 2,000
Economic Injury Disaster Loan ("EIDL") Program, CARES Act [Member] | Employee [Member]
Emergency advance amount		$ 1,000
Emergency advance, description		The Company applied for the EIDL Emergency Advance which provides $1,000 per employee up to a maximum of $10,000.
Economic Injury Disaster Loan ("EIDL") Program, CARES Act [Member] | Employee [Member] | Maximum [Member]
Emergency advance amount		$ 10,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Jan. 31, 2021USD ($)
Subsequent Event [Member] | Paycheck Protection Program, CARES Act [Member]
Forgiveness of loan	$ 33,508