Equator Beverage (MOJO) 10-K 17 Feb 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 17, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55269
Entity Registrant Name	MOJO Organics, Inc.
Entity Central Index Key	0001414953
Entity Tax Identification Number	26-0884348
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	185 Hudson Street
Entity Address, Address Line Two	Floor 25
Entity Address, City or Town	Jersey City
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07302
City Area Code	929
Local Phone Number	264 7944
Title of 12(g) Security	Common Stock, $0.001 par value per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,966,263
Entity Common Stock, Shares Outstanding		30,661,080
Auditor Name	Boyle CPA, LLC
Auditor Location	Red Bank, NJ
Auditor Firm ID	6285

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue	$ 1,918,882	$ 1,741,919
Cost of Revenue	1,069,844	917,639
Gross Profit	849,038	824,279
Operating Expenses
Selling, general and administrative	844,654	910,218
Income/(Loss) from Operations	4,384	(85,938)
Other Income	35,508	2,219
Income/Loss Before Provision for Income Taxes	39,892	(83,719)
Provision for Income Taxes
Net Income/ Loss	$ 39,892	$ (83,719)
Net loss per common share, basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	31,080,518	30,037,847

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 46,481	$ 50,233
Accounts receivable, net	108,635	73,562
Inventory	234,566	174,171
Supplier deposits	28,000	24,000
Prepaid expenses	11,702	15,104
Security deposit	113	4,518
Total Current Assets	429,497	341,588
CURRENT LIABILITIES:
Accounts payable and accrued expenses	58,944	56,167
Accrued payroll to related parties
SBA Loans		35,508
Total Current Liabilities	58,944	91,675
STOCKHOLDERS’ EQUITY
Common stock, 40,000,000 shares authorized at $0.001 par value, 31,097,580 and 30,610,240 shares issued and outstanding, at December 31, 2021 and December 31, 2020, respectively	31,098	30,611
Additional paid in capital	23,729,900	23,649,639
Accumulated deficit	(23,390,445)	(23,430,337)
Total Stockholders’ Equity	370,553	249,913
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 429,497	$ 341,588

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, shares authorized	40,000,000	40,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	31,097,580	30,610,240
Common stock, shares outstanding	31,097,580	30,610,240

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 29,352	$ 23,488,626	$ (23,346,618)	$ 171,360
Begining 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)			(125,000)
Net Income (Loss)			(83,719)	$ (83,719)
Ending balance, value at Dec. 31, 2020	$ 30,611	23,649,639	(23,430,337)	249,913
Ending balance, shares at Dec. 31, 2020	30,610,240
Stock issued to Directors and employees	$ 1,253	186,710		187,963
Stock issued to Directors and employees, shares	1,253,166
Stock retired to treasury	$ (766)	(106,449)		$ (107,215)
Stock retired to treasury, shares	(765,826)			(765,826)
Net Income (Loss)			39,892	$ 39,892
Ending balance, value at Dec. 31, 2021	$ 31,098	$ 23,729,900	$ (23,390,445)	$ 370,553
Ending balance, shares at Dec. 31, 2021	31,097,580

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net Income/ Loss	$ 39,892	$ (83,719)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock and warrants issued to directors and employees	187,963	177,322
SBA Loan Forgiveness	(35,508)
Changes in assets and liabilities:
(Increase)/Decrease in accounts receivable	(35,073)	1,525
(Increase)/Decrease in inventory	(60,395)	1,548
Increase in supplier deposits	(4,000)	(12,461)
Decrease/(Increase) in prepaid expenses	7,807	(337)
Increase/(Decrease) in accounts payable and accrued expenses	2,777	(84,687)
Decrease in accrued payroll to officers		(25,394)
Net cash provided by/(used in) operating activities	103,463	(26,203)
Net cash provided by/ (used in) financing activities:
Proceeds from SBA Loan		35,508
Shares repurchased for cancellation	(107,215)	(15,050)
Net cash provided by/ (used in) financing activities	(107,215)	20,458
Net (decrease)/increase in cash and cash equivalents	(3,752)	(5,745)
Cash and cash equivalents at beginning of period	50,233	55,978
Cash and cash equivalents at end of periods	$ 46,481	$ 50,233

Statements of Cash Flows (Paren

Statements of Cash Flows (Parenthetical)	12 Months Ended
	Dec. 31, 2021USD ($)shares
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued to directors and officers	$ 187,963
Directors and Officers [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued to directors and officers, shares | shares	1,253,166
Stock issued to directors and officers	$ 187,963

BUSINESS

BUSINESS	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
BUSINESS	NOTE 1 – BUSINESS Overview MOJO Organics, Inc. (“MOJO”) is a Delaware corporation headquartered in Jersey City, NJ. The Company’s business is new product development, beverage production, marketing, distribution and the sale of beverages that are, Non-GMO Project verified, and USDA Organic. The Company’s flagship product is MOJO Coconut Water. In addition to Coconut Water, the Company produces Sparkling Coconut Water, Coconut Water + Mango Juice and Coconut Water + Pineapple Juice and USDA 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, third party partners and our broker network, and add new products and packaging including pH7 water (pH is a scale of acidity) and energy beverages which are the two largest sectors of the beverage industry. The Company packages its beverages in 100% recyclable, Eco-Friendly packaging. The packaging has a low impact on the environment when recycled.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
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, 2021, and December 31, 2020, the Company did no 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, 2021 and 2020 was zero Inventory Inventory, 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 2021 or 2020. 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”. ASC Topic 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS is based on the weighted average number of shares of common stock and common stock equivalents outstanding during the periods. 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: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE Expiration Days to Exercise As of December 31, Issued To Date Expiration Price 2021 2020 Shares underlying options outstanding Glenn Simpson 4/6/2024 827 $ 0.16 318,108 505,608 Income Taxes The Net Operating Loss Carryforwards for federal taxes was $ 3,746,752 at December 31, 2021 and $ 3,746,752 for the State of New Jersey. The Deferred Tax Assets for federal taxes was $ 786,818 at December 31, 2021 and $ 337,208 for the State of New Jersey. The total Deferred Tax Assets was $ 1,124,026 at December 31, 2021. 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, 2021, the Company’s Federal income tax payable would be $ 39,632 and State Income Tax payable would be $ 16,985 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 no As of December 31, 2021, and December 31, 2020, the Company had no 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 3 – COMMITMENTS AND CONTINGENCIES Employment Agreements Pursuant to the Amended and Restated Employment Agreement (“the Agreement”) dated April 6, 2017 date, Mr. Simpson is paid a salary of $ 5,000 67,000 44,400 200,000 The term of the Agreement is through April 1, 2025. In the event that the Agreement is terminated for good reason, the Company shall pay Mr. Simpson any accrued but unpaid salary for services rendered to the date of termination, and an amount equal to the salary at the time of termination, payable for the remainder of the current term. As of December 31, 2021, there are 39 months remaining on the Agreement. The Company’s liability on the remainder of the Agreement is $ 195,000 2,613,000 During the year ended December 31, 2021, the Mr. Simpson was issued 804,000

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 4 – STOCKHOLDERS’ EQUITY In June 2021, the Company decreased its Authorized Shares from 190,000,000 40,000,000 150,000,000 31,097,580 Restricted Stock Issuances During the year ended December 31, 2021, 1,253,166 187,500 0.16 30,000 Mr. Simpson was also issued 804,000 68,333 193,333 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 167,204 501,612 200,000 105,000 280,000 200,000 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. (Ian Thompson has not complied with the Company’s demand to have the physical certificates returned.) It is the Company’s position that this cancellation reduces the number of shares outstanding by 367,204 SCHEDULE OF CANCELLATION OF SHARES Certificates Registered To No. of Shares Status 605 Ian Thompson 50,000 Cancelled 606 Ian Thompson 50,000 Cancelled 607 Ian Thompson 50,000 Cancelled 608 Ian Thompson 50,000 Cancelled 610 Ian Thompson 167,204 Cancelled Stock Purchased for Cancellation During the year ended December 31, 2021 the Company purchased 765,826 765,826 During the year ended December 31, 2020 the Company purchased 125,000 14,050

STOCK OPTION

STOCK OPTION	12 Months Ended
	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
STOCK OPTION	NOTE 5 – STOCK OPTION On September 24, 2021, the Company extended the expiration date of the options granted to Mr. Glenn Simpson from April 6, 2022 to April 6, 2024. During the year ended December 31, 2021, Mr. Simpson exercised options to purchase 187,500 0.16 30,000 0 During the year ended December 31, 2020, Mr. Simpson exercised options to purchase 156,250 0.16 25,000 0 The following table summarizes stock option activity: SCHEDULE OF STOCK OPTIONS ACTIVITY Issued To Expiration Date Days to Expiration Exercise Price Options Outstanding, December 31, 2020 Glenn Simpson 4/6/2024 1192 $ 0.16 505,608 Exercised Glenn Simpson 4/6/2024 1053 $ 0.16 ( 187,500 ) Exercisable, December 31, 2021 Glenn Simpson 4/6/2024 827 $ 0.16 318,108 During the years ended December 31, 2021 and 2020, compensation expense related to stock options was $ 0 no

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2021
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 6 – CONCENTRATIONS Major Customers During the year ended December 31, 2021, the Company had three customers that accounted for 83 101,635 80 Major Suppliers During the year ended December 31, 2021, 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, 2021 to both suppliers were $ 31,871

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS During the year ended December 31, 2021, Mr. Simpson exercised 187,500 0.16 187,500 30,000 During the year ended December 31, 2020 Mr. Simpson exercised 156,250 0.16 156,250 25,000

SBA LOANS _CARES ACT_

SBA LOANS “CARES ACT”	12 Months Ended
	Dec. 31, 2021
Sba Loans Cares Act
SBA LOANS “CARES ACT”	NOTE 8 – SBA LOANS “CARES ACT” On May 5, 2020, the Company received loan proceeds in the amount of $ 35,508 35,508 35,508

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS In January 2022, the Company purchased 750,000 101,250

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
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, 2021, and December 31, 2020, the Company did no
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, 2021 and 2020 was zero
Inventory	Inventory Inventory, 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 2021 or 2020.
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”. ASC Topic 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS is based on the weighted average number of shares of common stock and common stock equivalents outstanding during the periods. 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: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE Expiration Days to Exercise As of December 31, Issued To Date Expiration Price 2021 2020 Shares underlying options outstanding Glenn Simpson 4/6/2024 827 $ 0.16 318,108 505,608
Income Taxes	Income Taxes The Net Operating Loss Carryforwards for federal taxes was $ 3,746,752 at December 31, 2021 and $ 3,746,752 for the State of New Jersey. The Deferred Tax Assets for federal taxes was $ 786,818 at December 31, 2021 and $ 337,208 for the State of New Jersey. The total Deferred Tax Assets was $ 1,124,026 at December 31, 2021. 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, 2021, the Company’s Federal income tax payable would be $ 39,632 and State Income Tax payable would be $ 16,985 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 no As of December 31, 2021, and December 31, 2020, the Company had no
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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE	SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE Expiration Days to Exercise As of December 31, Issued To Date Expiration Price 2021 2020 Shares underlying options outstanding Glenn Simpson 4/6/2024 827 $ 0.16 318,108 505,608

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SCHEDULE OF CANCELLATION OF SHARES	SCHEDULE OF CANCELLATION OF SHARES Certificates Registered To No. of Shares Status 605 Ian Thompson 50,000 Cancelled 606 Ian Thompson 50,000 Cancelled 607 Ian Thompson 50,000 Cancelled 608 Ian Thompson 50,000 Cancelled 610 Ian Thompson 167,204 Cancelled

STOCK OPTION (Tables)

STOCK OPTION (Tables)	12 Months Ended
	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
SCHEDULE OF STOCK OPTIONS ACTIVITY	The following table summarizes stock option activity: SCHEDULE OF STOCK OPTIONS ACTIVITY Issued To Expiration Date Days to Expiration Exercise Price Options Outstanding, December 31, 2020 Glenn Simpson 4/6/2024 1192 $ 0.16 505,608 Exercised Glenn Simpson 4/6/2024 1053 $ 0.16 ( 187,500 ) Exercisable, December 31, 2021 Glenn Simpson 4/6/2024 827 $ 0.16 318,108

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - Glenn Simpson [Member] - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Expiration date	Apr. 6, 2024
Days to Expiration	827 days
Exercise price	$ 0.16
Shares underlying options outstanding	318,108	505,608

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Cash equivalents	$ 0	$ 0
Allowance for doubtful accounts	0	0
Deferred Tax Assets, Net	1,124,026
Deferred tax liabilities	0	0
Accrued interest or penalties	0	$ 0
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance	3,746,752
Deferred Tax Assets, Net	786,818
Taxes Payable	39,632
New Jersey Division of Taxation [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Valuation Allowance	3,746,752
Deferred Tax Assets, Net	337,208
State [Member]
Operating Loss Carryforwards [Line Items]
Taxes Payable	$ 16,985

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2021USD ($)shares
Non Trading Restricted Common Stock [Member] | Glenn Simpson [Member]
Defined Benefit Plan Disclosure [Line Items]
Issuance of restricted and non-trading, shares	804,000
Glenn Simpson [Member] | Employment Agreements [Member]
Defined Benefit Plan Disclosure [Line Items]
Salary paid out in cash | $	$ 5,000
Yearly cash bonus | $	$ 44,400
Glenn Simpson [Member] | Employment Agreements [Member] | Non Trading Restricted Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares grant each month	67,000
Yearly stock bonus	200,000
Salary | $	$ 195,000
Issuance of restricted and non-trading, shares	2,613,000

SCHEDULE OF CANCELLATION OF SHA

SCHEDULE OF CANCELLATION OF SHARES (Details)	12 Months Ended
	Dec. 31, 2021shares
Certificate 605 [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares cancelled	50,000
Certificate 606 [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares cancelled	50,000
Certificate 607 [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares cancelled	50,000
Certificate 608 [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares cancelled	50,000
Certificate 610 [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares cancelled	167,204

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Oct. 03, 2013	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2014	Dec. 31, 2013	Jun. 30, 2021	Jun. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized		40,000,000	40,000,000			190,000,000
Reduction in common stock shares authorized						150,000,000
Common stock, shares outstanding		31,097,580	30,610,240				367,204
Common stock, shares issued		31,097,580	30,610,240
Stock repurchased and retired during period shares		765,826	125,000
Stock repurchased during period value		$ 765,826	$ 14,050
Ian Thompson [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Consulting fees				$ 105,000	$ 280,000
Common stock, shares issued	200,000
Glenn Simpson [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued during period shares stock options exercised		187,500
Exercise price, per share		$ 0.16
Exercised stock options, value		$ 30,000
Simpson [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of restricted and non-trading, shares		804,000
Devlin [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of restricted and non-trading, shares		68,333
Cudia [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of restricted and non-trading, shares		193,333
Restricted and Non Trading Shares [Member] | Director and Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of restricted and non-trading, shares		1,253,166
Restricted and Non Trading Shares [Member] | Glenn Simpson [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued during period shares stock options exercised		187,500	156,250
Exercised stock options, value		$ 30,000	$ 25,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of restricted common stock, shares	167,204
Fair market value of common stock	$ 501,612
Restricted Stock [Member] | Ian Thompson [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of restricted common stock, shares	200,000

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - Glenn Simpson [Member]	12 Months Ended
	Dec. 31, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price, per share | $ / shares	$ 0.16
Stock issued during period shares stock options exercised | shares	187,500
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding beginning, expiration date	Apr. 6, 2024
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1192 days
Stock Options Outstanding Beginning, Exercise Price | $ / shares	$ 0.16
Stock Options Outstanding Beginning, Options | shares	505,608
Stock options exercised, expiration date.	Apr. 6, 2024
Stock Options Exercised, Days to Expiration.	1053 days
Exercise price, per share | $ / shares	$ 0.16
Stock issued during period shares stock options exercised | shares	187,500
Stock options exercised, expiration date.	Apr. 6, 2024
Stock Options Exercisable, Days to Expiration	827 days
Stock Options Exercisable, Exercise Price | $ / shares	$ 0.16
Stock Options Exercisable, Options | shares	318,108

STOCK OPTION (Details Narrative

STOCK OPTION (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued to directors and employees	$ 187,963	$ 177,322
Equity Option [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued to directors and employees	0
Share-based payment arrangement, nonvested award, amount	$ 0
Glenn Simpson [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued during period shares stock options exercised	187,500
Exercised stock options, value	$ 30,000
Accrued salary payable	$ 0
Glenn Simpson [Member] | Restricted and Non Trading Shares [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued during period shares stock options exercised	187,500	156,250
Exercise price	$ 0.16	$ 0.16
Exercised stock options, value	$ 30,000	$ 25,000
Accrued salary payable	$ 30,000	$ 25,000
Glenn Simpson [Member] | Equity Option [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued during period shares stock options exercised	187,500

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Accounts receivable net	$ 108,635	$ 73,562
Three Customers [Member]
Concentration Risk [Line Items]
Accounts receivable net	101,635
Both Suppliers [Member]
Concentration Risk [Line Items]
Accounts payable	$ 31,871
Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member] | Three Customers [Member]
Concentration Risk [Line Items]
Concentration risk	83.00%	80.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - Glenn Simpson [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued during period shares stock options exercised	187,500
Accrued payroll	$ 0
Restricted and Non Trading Shares [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock issued during period shares stock options exercised	187,500	156,250
Exercise price	$ 0.16	$ 0.16
Issuance of restricted common stock, shares	187,500	156,250
Accrued payroll	$ 30,000	$ 25,000

SBA LOANS _CARES ACT_ (Details

SBA LOANS “CARES ACT” (Details Narrative) - Paycheck Protection Program [Member] - USD ($)	Jan. 31, 2021	Dec. 18, 2020	May 05, 2020
Short-term Debt [Line Items]
Proceeds from loan		$ 35,508	$ 35,508
Forgiveness of loan	$ 35,508

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Stock repurchased and retired during period shares		765,826	125,000
Stock repurchased and retired during period value		$ 107,215	$ 15,050
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock repurchased and retired during period shares	750,000
Stock repurchased and retired during period value	$ 101,250