SMG Industries (SMGI) 10-K 29 May 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	May 29, 2020	Jun. 30, 2019
Document and Entity Information
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	SMG Industries Inc.
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 5,550,957
Trading Symbol	SMGI
Entity Common Stock, Shares Outstanding		17,380,108
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	true

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 30,354	$ 1,608
Accounts receivable, net of allowance for doubtful accounts of $254,483 and $25,000 as of December 31, 2019 and 2018, respectively	1,172,697	703,959
Cost in excess of billings	71,185
Inventory	129,959	140,662
Assets held for sale		42,300
Prepaid expenses and other current assets	300,067	96,871
Total current assets	1,704,262	985,400
Property and equipment, net of accumulated depreciation of $957,703 and $306,155 as of December 31, 2019 and 2018, respectively	4,309,913	1,998,009
Other assets	19,809	27,631
Right of use assets - operating lease	266,158	0
Intangible assets, net of accumulated amortization $18,758 and $10,344 as of December 31, 2019 and 2018, respectively	131,242	329,656
Goodwill	0	185,751
Total assets	6,431,384	3,526,447
Current liabilities:
Accounts payable	2,129,475	968,507
Accounts payable - related party		21,000
Accrued expenses and other liabilities	591,619	207,911
Right of use liabilities - operating leases short term	113,479	0
Right of use liabilities - finance leases short term	47,382	0
Deferred revenue	36,379	39,877
Secured line of credit	845,036	593,888
Current portion of note payable - related party	98	62,750
Current portion of unsecured notes payable	310,879	131,126
Current portion of secured notes payable, net	1,692,775	328,328
Current portion of capital lease liability	0	53,728
Total current liabilities	5,767,122	2,407,115
Long term liabilities:
Convertible note payable, net	260,926	161,970
Note payable - related party, net of current portion	0	46,913
Notes payable - secured, net of current portion	1,135,790	967,846
Right of use liabilities - operating leases, net of current portion	164,679	0
Right of use liabilities - finance leases, net of current portion	24,315	0
Capital lease liability, net of current portion	0	40,552
Total liabilities	7,352,832	3,624,396
Commitments and contingencies
Stockholders' deficit
Common stock - $0.001 par value; authorized 25,000,000 shares; 14,881,372 and 11,910,690 issued and outstanding at December 31, 2019 and December 31, 2018, respectively	14,881	11,911
Additional paid in capital	4,756,194	1,567,567
Accumulated deficit	(5,692,525)	(1,677,427)
Total stockholders' deficit	(921,448)	(97,949)
Total liabilities and stockholders' deficit	6,431,384	3,526,447
Series A Preferred Stock
Stockholders' deficit
Preferred stock 1,000,000 shares authorized	2	0
Series B Preferred Stock
Stockholders' deficit
Preferred stock 1,000,000 shares authorized	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Allowance for Doubtful Accounts Receivable, Current	$ 254,483	$ 25,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	957,703	306,155
Finite-Lived Intangible Assets, Accumulated Amortization	$ 18,758	$ 10,344
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	25,000,000	25,000,000
Common Stock, Shares, Issued	14,881,372	11,910,690
Common Stock, Shares, Outstanding	14,881,372	11,910,690
Series A Preferred Stock
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	2,000	2,000
Preferred Stock, Shares Issued	2,000	2,000
Preferred Stock, Shares Outstanding	0	0
Series B Preferred Stock
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	6,000	6,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUES	$ 6,474,268	$ 4,422,436
COST OF REVENUES	5,531,699	2,769,375
GROSS PROFIT	942,569	1,653,061
OPERATING EXPENSES:
Selling, general and administrative	3,210,475	2,434,819
Impairment expense	577,766	0
Bad debt expense	121,081	22,907
Gain on asset disposal	1,298	21,071
Acquisition cost	70,945	58,905
Total operating expenses	3,978,969	2,495,560
LOSS FROM OPERATIONS	(3,036,400)	(842,499)
OTHER INCOME (EXPENSE)
Gain (loss) on settlement of liabilities	(82,843)	9,151
Gain on asset disposal	1,298	21,071
Other income	31,950
Interest expense, net	(897,065)	(310,030)
Total other income (expense)	(947,958)	(300,879)
NET LOSS	(3,984,358)	(1,143,378)
Series A preferred stock dividend	(30,740)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (4,015,098)	$ (1,143,378)
Net loss per common share
Basic	$ (0.29)	$ (0.11)
Diluted	$ (0.29)	$ (0.11)
Weighted average common shares outstanding
Basic	13,824,474	10,364,775
Diluted	13,824,474	10,364,775

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulate Deficit [Member]	Total
Beginning balance at Dec. 31, 2017		$ 8,865	$ (56,940)	$ (534,049)	$ (582,124)
Beginning balance (in shares) at Dec. 31, 2017		8,865,190
Shares issued for cash		$ 1,390	274,653	0	276,043
Shares issued for cash (in shares)		1,390,000
Beneficial conversion feature on convertible notes		$ 0	100,000	0	100,000
Shares issued for assets		$ 1,000	699,000	0	700,000
Shares issued for assets (In shares)		1,000,000
Shares issued to settle liabilities		$ 26	15,264	0	15,290
Shares issued to settle liabilities (in shares)		25,500
Shares issued for services		$ 80	28,524	0	28,604
Shares issued for services (in shares)		80,000
Shares issued to acquire shares issued for acquisition		$ 550	233,200	0	233,750
Shares issued to acquire shares issued for acquisition (in shares)		550,000
Share based compensation		$ 0	53,053	0	53,053
Warrants issued with note payable		0	220,813	0	220,813
Net loss		0	0	(1,143,378)	(1,143,378)
Ending balance at Dec. 31, 2018		$ 11,911	1,567,567	(1,677,427)	(97,949)
Ending balance (in shares) at Dec. 31, 2018		11,910,690
Shares issued for cash		$ 1,436	357,564	0	359,000
Shares issued for cash (in shares)		1,436,000
Shares issued to settle liabilities		$ 1,334	432,076	0	433,410
Shares issued to settle liabilities (in shares)		1,334,682
Share based compensation		$ 200	245,899	0	246,099
Share based compensation (Shares)		200,000
Shares issued to acquire shares issued for acquisition	$ 2	$ 0	1,938,998	0	1,939,000
Shares issued to acquire shares issued for acquisition (in shares)	2,000
Warrants issued with note payable		0	214,090	0	214,090
Series A preferred stock dividend		0	0	(30,740)	(30,740)
Net loss		0	0	(3,984,358)	(3,984,358)
Ending balance at Dec. 31, 2019	$ 2	$ 14,881	$ 4,756,194	$ (5,692,525)	$ (921,448)
Ending balance (in shares) at Dec. 31, 2019	2,000	14,881,372

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,984,358)	$ (1,143,378)
Adjustments to reconcile net income to net cash used in operating activities:
Share based compensation	246,099	81,657
Depreciation and amortization	485,224	105,287
Amortization of deferred financing costs	516,956	178,267
Amortization of right of use assets - operating leases	174,527	0
Impairment expense	577,766	0
Gain (loss) on settlement of liabilities	69,512	(9,151)
Bad debt expense (recovery)	121,081	22,907
Gain (loss) on disposal of assets	1,298	(13,386)
Changes in:
Accounts receivable	565,833	(240,822)
Inventory	10,703	1,391
Prepaid expenses and other current assets	35,973	(5,992)
Other assets	0	(35,631)
Accounts payable	765,706	551,849
Accounts payable related party	0	(45,585)
Accrued expenses and other liabilities	298,608	128,333
Right of use operating lease liabilities	(162,527)	0
Deferred revenue	(3,498)	39,877
Net cash used in operating activities	(281,097)	(384,377)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition of Trinity Services LLC	(500,000)	0
Cash paid for acquisition of Momentum Water Transfer Services LLC	0	(300,000)
Proceeds from the sale of property and equipment	0	14,000
Cash paid for purchase of property and equipment	(48,399)	(116,564)
Net cash used in investing activities	(548,399)	(402,564)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from secured line of credit, net	207,929	239,913
Proceeds from notes payable	0	546,243
Payments on notes payable	0	(494,411)
Payments on secured borrowings	0	0
Payments on ROU liabilities - finance leases	(66,470)	0
Proceeds from sales of common stock	359,000	276,043
Proceeds from notes payable, related party	97,016	53,200
Payments on notes payable, related party	(188,036)	(101,571)
Payments on capital lease liability	0	(37,438)
Payments on MG Cleaners acquisition - related party	(21,000)	(29,000)
Proceeds from notes payable	1,180,000	0
Payments on notes payable	(760,197)	0
Proceeds from convertible notes payable	50,000	250,000
Net cash provided by financing activities	858,242	702,979
NET CHANGE IN CASH AND CASH EQUIVALENTS	28,746	(83,962)
CASH AND CASH EQUIVALENTS, beginning of period	1,608	85,570
CASH AND CASH EQUIVALENTS, end of period	30,354	1,608
Supplemental disclosures:
Cash paid for income taxes	0	0
Cash paid for interest	221,140	119,438
Noncash investing and financing activities
Shares issued for equipment purchase	0	700,000
Capitalization of ROU assets and liabilities - finance	43,887	0
Capitalization of ROU assets and liabilities - operating	352,785	0
Non-cash consideration paid for business acquisition	1,939,000	1,095,460
Intangible assets acquired from issuance of note payable, related party	0	150,000
Purchase of fixed assets with note payable	0	41,481
Property and equipment purchased with capital lease	0	131,718
Settlement of accounts payable with note payable	259,193	0
Debt discount from issuance of common stock warrants	214,090	220,813
Expenses paid by related party	0	8,034
Advances to related party	18,447	0
Settlement of accounts payable with common stock issuance	144,016	12,000
Beneficial conversion feature on convertible notes payable	0	100,000
Settlement of notes payable with common stock issuance	219,882	0
Prepaid expenses financed with note payable	234,914	65,527
Series A preferred stock dividend	30,740	0
Capitalized accrued interest	$ 4,559	$ 0

Organization and Nature of Busi

Organization and Nature of Business	12 Months Ended
	Dec. 31, 2019
Organization and Nature of Business
Organization and Nature of Business	Note 1 — Organization and Nature of Business Organization and Nature of Business SMG Industries Inc. (the “Company” or “SMG”) is a corporation established pursuant to the laws of the State of Delaware on January 7, 2008. The Company original business was the acquisition and stockpile of a rare metal known as Indium used in cell phones and other industrial applications. The Company eventually sold its stockpile and distributed most of the proceeds to its stockholders via special dividends and share repurchases. On September 19, 2017, the Company entered the domestic oilfield services market and executed an Agreement and Plan of Share Exchange with MG Cleaners LLC, a Texas based product and services company focused on drilling rig contractors and oilfield customers. On September 19, 2017, SMG acquired one hundred percent of the issued and outstanding membership interests of MG Cleaners LLC pursuant to which MG Cleaners LLC became our wholly-owned subsidiary. In connection with the acquisition, we issued 4,578,276 shares and agreed to pay $300,000 in cash to the Managing MG Member, Stephen Christian, payable with $250,000 at closing and the remaining $50,000 paid upon the completion of the Company’s sale of a minimum of $500,000 of its securities in a private offering to investors. The $50,000 liability was recorded as an Accounts Payable – Related Party on the balance sheet. On January 30, 2018 the Company changed its name from SMG Indium Resources Ltd. to its present name SMG Industries Inc. The merger was accounted for as a reverse acquisition with MG Cleaners LLC being treated as the accounting acquirer. As such, the historical information for all periods presented prior to the merger date relate to MG Cleaners LLC. Subsequent to the merger date, the information relates to the consolidated entities of SMG with its subsidiary MG Cleaners LLC. The Company today is a growth-oriented midstream, logistics and oilfield services company that operates throughout the domestic Southwest United States. Through its wholly-owned operating subsidiaries, the Company offers an expanding suite of products and services across the oilfield market segments of drilling, completions and production. On February 27, 2020, we entered into Membership Interest Purchase Agreements for the acquisition of all of the membership interests of each of 5J Oilfield Services LLC, a Texas limited liability company (“5J Oilfield”) and 5J Trucking LLC, a Texas limited liability company (“5J Trucking”) (5J Oilfield and 5J Trucking shall be collectively referred to herein as the “5J Entities”). 5J Oilfield and 5J Trucking services the drilling rig transportation and midstream heavy haul logistics market segments. 5J’s business includes transporting midstream compressors, production equipment and infrastructure components such as cement bridge beams with a fleet of more than 100 trucks, 200 trailers and 15 cranes. MG Cleaners LLC., serves the drilling market segment with proprietary branded products including detergents, surfactants and degreasers (such as Miracle Blue ® ) as well as equipment and service crews that perform on-site repairs, maintenance and drilling rig wash services. SMG’s oil tools rental division includes an inventory of more than 800 bottom hole assembly (BHA) oil tools such as stabilizers, drill collars, crossovers and bit subs rented to oil companies and their directional drillers. SMG’s frac water management division, known as Momentum Water Transfer, focuses in the completion or fracing market segment providing high volume above ground equipment and temporary infrastructure to route water used on location for fracing. On June 3, 2019, we entered into an Agreement and Plan of Share Exchange dated as of such date (with Trinity Services LLC, a Louisiana limited liability company (“Trinity”) and the sole member of Trinity (the “Trinity Member”). We completed the closing of the acquisition of Trinity on June 26, 2019. Trinity Services LLC provides lease roads, location and pad development using construction equipment to build drilling pad locations and well site services using a work over rig to perform services on existing wells. SMG Industries, Inc. headquartered in Houston, Texas has facilities in Palestine, Floresville, Waskom, Carthage, Odessa and Alice, Texas. On March 6, 2018 the Company filed and Information Statement with the Securities and Exchange Commission stating that it had obtained the written consent of a majority of stockholders as of the record date January 30, 2018, to change the name of the company to “SMG Industries, Inc.” and to adopt a new incentive stock option plan with 2,000,000 shares authorized, subject to the Company’s Board and any other required approvals. This stock plan replaces the old plan and any of its remaining shares. The name change to SMG Industries Inc. went effective April 2, 2018.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly subsidiaries, MG Cleaners, LLC and Momentum Water Transfer Services, LLC Jake Oilfield Solutions LLC, Big Vehicle & Equipment Company, LLC and Trinity Services, LLC all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Acquisition Accounting The Company’s acquisitions are accounted for under the acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The statements of operations for the fiscal years presented include the results of operations for each of the acquisitions from the date of acquisition. Customer Concentration and Credit Risk During fiscal year 2019, three of our customers accounted for approximately 40% of our total gross revenues, with customers each accounting for 15%, 13% and 12% respectively. No other customers exceeded 10% of revenues during 2019. During fiscal year 2018, two of our customers accounted for approximately 50% of our total gross revenues, with one customer accounting for 31% and another accounting for 19%. No other customers exceeded 10% of revenues during 2018. Three customers accounted for more than 48% of accounts receivable at December 31, 2019, and three customers accounted for more than 51% of accounts receivable at December 31, 2018. No other customers exceeded 10% of accounts receivable as of December 31, 2019 and 2018. The Company believes it will continue to reduce the customer concentration risks by engaging new customers and increasing activity of existing less active customers and smaller, newer customer relationships. While the Company continues to acquire new customers in an effort to grow and reduce its customer concentration risks, management believes these risks will continue for the foreseeable future. No vendors exceeded 10% of accounts payable at December 31, 2019 and 2018. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company. Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less. Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2019 and 2018, the allowance for bad debts was $254,483 and $25,000, respectively. Inventory Inventory, consisting of raw materials, work in progress and finished goods, is valued at the lower of the inventory’s costs or market, using the first in, first out method to determine the cost. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to net realized value, if lower. Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 -7 years Furniture, Fixtures and Other 3 - 7 years Goodwill, Intangible Assets, and Long-Lived Assets Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows and marketplace data. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2019 and determined that the goodwill should be fully impaired. The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2019 and 2018, the Company evaluated long lived assets for impairment and recorded impairment losses of $577,766 and $0, respectively. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers, which was adopted on January 1, 2018 using the modified retrospective method. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Product sales are recognized all of the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. Net revenues comprise gross revenues less customer discounts and allowances, actual and expected returns. Shipping charges billed to customers are included in net sales. Various taxes on the sale of products and enrollment packages to customers are collected by the Company as an agent and remitted to the respective taxing authority. These taxes are presented on a net basis and recorded as a liability until remitted to the respective taxing authority. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time. Contract Liabilities The Company may at times receive payment at the time customer places an order. Amounts received for undelivered product or services not yet provided are considered a contract liability and are recorded as deferred revenue. As of December 31, 2019 and 2018, the Company had deferred revenue of $36,379 and $39,877, respectively, related to unsatisfied performance obligations. Disaggregation of revenue The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. December 31, 2019 December 31, 2018 Service revenue $ 3,947,518 $ 1,794,151 Product revenue 2,526,750 2,628,285 Total revenue $ 6,474,268 $ 4,422,436 Cost of Revenues Cost of revenue includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, raw materials, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, and fuel. Cost of revenues are recorded in the same period as the resulting revenue. Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year. Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2019 and 2018, the Company recorded non-recurring fair value measurements related to the Trinity Services LLC and Momentum Water Transfer Services LLC acquisitions. These fair value measurements were classified as Level 3 within the fair value hierarchy. See Note 10. Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2019, 845,000 of stock options, 1,430,001 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 600,000 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2018, 640,000 of stock options, 525,001 of stock warrants and 500,000 shares issuable from convertible notes payable were considered for their dilutive effects. Basic and Diluted Loss December 31, 2019 December 31, 2018 Net loss $ (3,984,358) $ (1,143,378) Basic and Dilutive Common Shares: Weighted average basic common shares outstanding 13,824,474 10,364,775 Net dilutive stock options — — Dilutive shares 13,824,474 10,364,775 Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations. Share-Based Payment Arrangements The Company measures the cost of employee services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which an employee is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. Compensation expense for SBP awards granted to nonemployees is remeasured each period as the underlying options vest. The fair value of each option granted during the years ended December 31, 2019 and 2018 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: 2019 2018 Expected dividend yield 0% 0% Expected option term (years) 5 5 Expected volatility 175%-215% 158%-159% Risk-free interest rate 1.6%-2.3% 2.8%-2.9% The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Company’s common stock. The assumed discount rate was the default risk-free five-year interest rate provided by Bloomberg L.P. Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Recent Accounting Pronouncement Effective January 1, 2018, the Company adopted the provisions of ASU 2017‑01 – “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017‑01”). ASU 2017‑01 provides revised guidance to determine when an acquisition meets the definition of a business or alternatively should be accounted for as an asset acquisition. ASU 2017‑01 requires that, when substantially all of the fair value of an acquisition is concentrated in a single identifiable asset or a group of similar identifiable assets, the asset or group of similar identifiable assets does not meet the definition of a business and therefore is required to be accounted for as an asset acquisition. Transaction costs will continue to be capitalized for asset acquisitions and expensed as incurred for business combinations. ASU 2017‑01 will result in most, if not all, of the Company’s post January 1, 2018 acquisitions being accounted for as asset acquisitions because substantially all of the fair value of the gross assets the Company acquires are concentrated in a single asset or group of similar identifiable assets. For asset acquisitions that are “owner occupied” (meaning that the seller either is the tenant or controls the tenant) the purchase price, including capitalized acquisition costs, will be allocated to land and building based on their relative fair values with no value allocated to intangible assets or liabilities. For asset acquisitions where there is a lease in place but not “owner occupied” the Company will allocate the purchase price to tangible assets and any intangible assets acquired or liabilities assumed based on their relative fair values. Compensation—Stock Compensation: On June 20, 2018, the FASB issued ASU No. 2018‑07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU No. 2018‑07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. The Company elected to early adopt this standard in the second quarter of 2018. The adoption had no impact on the Company’s historic financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, The Company adopted this standard on January 1, 2019 using the modified retrospective method. The new standard provides a number of optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permitted the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs; and all of the new standard’s available transition practical expedients. On adoption, the Company recognized additional operating liabilities of $287,519, with corresponding Right of Use assets of the same amount based on the present value of the remaining minimum rental payments under current leasing standards for its existing operating leases. The new standard also provides practical expedients for a company’s ongoing accounting. The Company elected the short-term lease recognition exemption for its leases. For those leases with a lease term of 12 months or less, the Company will not recognize ROU assets or lease liabilities. The Company also made an accounting policy election to combine lease and non-lease components of operating leases for all asset classes.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2019
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, no adjustments to the financial statements have been made to account for this uncertainty. The Company concluded that the uncertainty surrounding the COVID-19 global pandemic, its negative working capital and negative cash flows from operating are conditions that raised substantial doubt about the Company’s ability to continue as a going concern. The Company plans to continue to generate additional revenue (and improve cash flows from operations) partly related to the Company’s acquisition of an additional operating company in 2020 and partly related to the Company cross-selling additional sales initiatives already implemented with the acquisition’s additional customer base. In addition, costs at the Company’s frac water division were reduced in 2019 bringing them more in line with current revenues in that area. The Company believes that loans obtained under the Paycheck Protection Program in 2020 will be forgiven in accordance with the terms of the program.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2019
INVENTORY
INVENTORY	NOTE 4 - INVENTORY Inventory consisted of the following components as of December 31, 2019 and 2018: December 31, 2019 December 31, 2018 Raw materials and supplies $ 46,237 $ 8,690 Finished and purchased products 83,722 131,972 Total inventory $ 129,959 $ 140,662

LONG-LIVED ASSETS

LONG-LIVED ASSETS	12 Months Ended
	Dec. 31, 2019
LONG-LIVED ASSETS
LONG-LIVED ASSETS	NOTE 5 – LONG-LIVED ASSETS Property and equipment Property and equipment at December 31, 2019 and 2018 consisted of the following: December 31, 2019 December 31, 2018 Equipment $ 4,368,196 $ 1,409,237 Downhole oil tools 671,888 700,000 Vehicles 179,867 151,497 Furniture, fixtures and other 47,665 43,430 5,267,616 2,304,164 Less: accumulated depreciation (957,703) (306,155) $ 4,309,913 $ 1,998,009 Depreciation expense for the years ended December 31, 2019 and 2018 was $456,227 and $94,943, respectively. During the year ended December 31, 2019, the Company recorded an impairment charge of $210,298 associated with the downhole oil tools. During the year ended December 31, 2019, the Company recorded an impairment charge of $12,300 associated with the land and building in Carthage, Texas recorded in assets held for sale. In October 2019, the Company sold the $30,000 assets held for sale in Carthage, Texas in exchange for settlement of note payable. See Note 8 for details. Intangible assets Intangible assets as of December 31, 2019 are related to the acquisition of the RigHands™ assets and the acquisition of tradenames of Momentum Water Transfer Services LLC. Intangible assets at December 31, 2019 and December 31, 2018 consisted of the following: Useful Life (yr) December 31, 2019 December 31, 2018 RigHands (Trademark and Formula) 15 $ 150,000 $ 150,000 MWTS Tradename 10 190,000 190,000 340,000 340,000 Less: impairment (190,000) — Less: accumulated amortization (18,758) (10,344) $ 131,242 $ 329,656 Amortization expense for the year ended December 31, 2019 and 2018 was $28,997 and $10,344, respectively. Future amortization of the intangible assets for the years ended December 31, 2020, 2021, 2022, 2023, 2024 and beyond are $10,000, $10,000, $10,000, $10,000, $10,000 and $81,242, respectively. During the year ended December 31, 2019, the Company fully impaired its MWTS Tradename intangible asset of $169,417 related to the acquisition of Momentum Water Transfer Services LLC on December 7, 2018. Goodwill During the year ended December 31, 2019, the Company fully impaired its goodwill of $185,751 related to the acquisition of Momentum Water Transfer Services LLC on December 7, 2018.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2019
ACCRUED EXPENSES AND OTHER LIABILITIES
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 6 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of December 31, 2019 and 2018 included the following: December 31, 2019 December 31, 2018 Payroll and payroll taxes payable $ 276,841 $ 84,916 Sales tax payable 44,964 67,124 Interest payable 101,776 12,325 Credit cards payable 57,226 — Settlement accrual 60,000 — Other 50,812 43,546 Total Accrued Expenses $ 591,619 $ 207,911

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2019
NOTES PAYABLE
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE Notes payable included the following as of December 31, 2019 and 2018: December 31, December 31, 2019 2018 Secured note payable issued on October 15, 2010 and refinanced in January 2015 for purchase of all membership interest, bearing interest of 6% per year and due in monthly installments ending September 25, 2022 $ — $ 180,552 Secured note payable issued August 14, 2017, bearing interest of 7.25% per year, due in monthly installments ending August 1, 2021 — 49,885 Secured finance facility issued February 2, 2017, bearing effective interest of 6%, due monthly installments ending August 20, 2020 10,573 25,960 Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023 28,000 35,561 Secured funding advance agreement issued June 27, 2018, bearing effective interest of 20%, due in daily installments ending April 2019, principal balance $143,965, net of deferred financing costs of $43,412 — 143,965 Secured note payable issued to a shareholder who controls approximately 8.8% of votes December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000, net of deferred financing costs of $65,446 100,000 100,000 Secured note payable issued to a shareholder who controls approximately 7.5% of votes December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000, net of deferred financing costs of $65,446 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000, net of deferred financing costs of $65,446 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of Momentum Water Transfer Services LLC, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023 792,470 800,000 Secured note payable issued to a shareholder who controls approximately 8.8% of votes May 1, 2019, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000. Note was extended to March 30, 2020. 100,000 — Secured note payable issued to a shareholder who controls approximately 8.8% of votes May 1, 2019, bearing interest of 10% per year, due September 30, 2019. 80,000 — Secured note payable issued to a shareholder who controls approximately 8.8% of votes December 12, 2019, bearing interest of 12% per year, due June 3, 2020. 50,000 — Various notes payable secured by equipment of Big Vehicle & Equipment Company, LLC, bearing interest ranging from 2.72% to 8% maturing through August 2023. 638,859 — Secured note payable issued September 20, 2019, bearing interest of 12% per year, due in monthly installments ending December 2019. 200,000 — Secured note payable issued November 1, 2019, bearing interest of 18% per year, due in monthly installments ending April 2020. 747,500 Secured note payable issued July 26, 2019, bearing interest of 7% per year, due in monthly installments ending July 2020 123,818 — Notes payable - secured 3,071,220 1,535,924 Less discounts (242,655) (239,750) Less current portion (1,692,775) (328,328) Notes payable - secured, net of current portion $ 1,135,790 $ 967,846 On October 15, 2010, the former managing member of MG Cleaners purchased MG Cleaners from the previous membership interest owners. In connection with that transaction, a $450,000 seller note was issued to the sellers. The note bears an interest rate of 8% and principal and interest payments are made monthly. The remaining principal balance of $307,391 was refinanced by the note holder in January 2015, bearing an interest rate of 6.00%, with principal and interest payments due monthly. The note is secured by the land and building originally occupied by SMG, and said property is no longer occupied. The balance of this note at December 31, 2019 and 2018 was $0 and $180,552, respectively. On August 14, 2017, we refinanced a note payable for $66,348. The unsecured note bears an interest rate of 7.25% per annum, has 47 monthly payments of $1,400, with a balloon payment of $12,086 at maturity on August 1, 2021. The refinanced amount is identical to the remaining principal balance under the previous loan, thus no gain or loss has been recognized. On February 2, 2017, we refinanced two truck notes existing with a community bank for one new note of $53,610. The term was principal and interest payments monthly over 42 months with an interest rate of 6%. The note is secured by certain trucks and equipment of the Company. The refinanced amount is identical to the remaining principal balance under the previous loan. On January 2, 2018, we financed a truck with a note to a bank. The $41,481 note has an interest rate of 6.29% and payments of principal and interest are paid monthly. The note is secured by the truck purchased. This note matures in January 2023. On December 7, 2018, the Company issued and sold secured promissory notes in the aggregate principal amount of $300,000 to three separate purchasers. In addition to the issuance of the Notes an aggregate of 500,000 warrants (“Warrants”) were issued to the purchasers of the Notes. The Warrants are exercisable for a period of five years and are exercisable at $0.40 per share. Interest on the Notes shall be paid to the purchasers at a rate of 10.0% per annum, paid on a quarterly basis, and the maturity date of the Note is one year after the issuance date. The Notes are secured by all of the assets of the Company and the assets of MWTS, subject to prior liens and security interests. The warrants were valued at $203,337 and recorded as a discount to the notes payable. The discount will be amortized over the life of the notes payable. On December 7, 2018 the Company issued a 6% note to the MWTS Member in the amount of $800,000 as part of the purchase price for MWTS. The note requires monthly payment of $7,500, matures December 8, 2023 and is secured by all the assets of the Company subject to prior security interests. On January 11, 2019 the Company issued a $100,000 10% note to a shareholder who controls approximately 8.8%. The note matures on December 7, 2019 and is secured by a junior lien against the Company assets. In April 2019, the Company issued 511,370 shares of its restricted common stock with a fair value of $203,525 to settle this $100,000 note payable and $2,274 accrued interest in full. The transaction resulted in a loss on settlement of $101,251. In May 2019, the Company issued a promissory note in the amount of $100,000 with a maturity date of July 1, 2019 to an individual accredited investor. The Company issued a five-year warrant to purchase 100,000 shares of the Company’s common stock at a fixed price of $0.30. The warrants were valued $44,091 and recorded as a debt discount that was fully amortized as of December 31, 2019. On June 18, 2019, the Company issued 150,000 warrants with an exercise price of $0.30 and a term of ten years in exchange for an extension of the maturity date of the note through September 30, 2019. The warrants were valued at $67,223 and will be amortized over the extension period of the note. On October 1, 2019, the Company issued 120,000 warrants with an exercise price of $0.15 and a term of ten years in exchange for a second extension of the maturity date of the note through March 30, 2020. The warrants were valued at $14,330 and will be amortized over the extension period of the note. In June 2019, the Company issued a promissory note in the amount of $80,000 to an individual accredited investor. The Company issued a ten-year warrant to purchase 120,000 shares of the Company’s common stock at a fixed price of $0.30 per share. The warrants were valued at $53,780 and recorded as a debt discount. As of September 30, 2019, $53,780 was amortized leaving a discount balance of $0. On October 2, 2019, the Company issued 100,000 warrants with an exercise price of $0.15 and a term of ten years in exchange for a second extension of the maturity date of the note through March 30, 2020. The warrants were valued at $11,942 and will be amortized over the extension period of the note. On July 26, 2019, the Company paid a vendor payable that totaled $247,637, by issuing a promissory note in the name of its frac water company Jake Oilfield Solutions LLC for $123,819. The interest rate was 7% with principal and interest due at maturity July 25, 2020. The remaining balance of $123,818 was converted into 353,766 shares of SMG’s restricted common stock. On September 20, 2019, the Company issued a $200,000 12% promissory note. The note is due and payable in three monthly installments, the first two installments are interest only and the third and final installment for the balance of the principal and accrued interest is due at maturity December 20, 2019. On October 1, 2019, we entered into a second amendment to a unsecured promissory note to extend the maturity of the secured note held by a stockholder to June 30, 2020 and capitalizing the accrued interest of $4,559 where the total principal of the promissory note is now $44,559. All other terms of the note remained. In connection with this amendment, we issued a new common stock purchase warrant for 40,000 shares, with a ten-year term and a fixed exercise price of $0.15 per share and customary other provisions. The warrants were valued at $4,777 and will be amortized over the extension period of the note. See Notes Payable – Unsecured table below. On October 4, 2019, we sold for $30,000 property categorized on our balance sheet as an asset held for sale. This vacant property acquired by MG Cleaners years earlier is located in Carthage, Texas and not a part of our current operations. The original MG Cleaners seller note was secured by this property and received the proceeds of this sale of approximately $30,000. The seller note had a balance of $147,608 at the time of the sale of property. The remainder of the note was retired and paid in full by issuing 400,000 restricted shares of our common stock. See Note 8 – Stockholders’ Deficit. On December 12, 2019, the Company issued a $50,000 12% secured promissory note. The note is due and payable in monthly installments of the principal and accrued interest with the first payment of $25,000 due on or before December 19, 2019. The remaining balance shall be paid in $5,000 monthly installments until maturity on June 3, 2020. On December 12, 2019, the Company issued 75,000 warrants with an exercise price of $0.15 and a term of ten years in exchange for a second extension of the maturity date of the note through June 3, 2020. The warrants were valued at $17,947 and will be amortized over the extension period of the note. Funding Advance Agreements – included with secured notes On June 27, 2018, the Company re-financed and paid off a prior liability due to a funding company. The new facility had an original principal balance of $347,500. Payments of principal and interest are paid daily. This note matured in May 2019 and was paid in full. During the year ended December 31, 2019, $43,411 of debt discount was amortized to interest expense. Future maturities of debt as of December 31, 2019 are as follows: 2020 $ 1,935,430 2021 284,306 2022 222,613 2023 628,871 2024 — Total $ 3,071,220 Notes Payable – Unsecured December 31, December 31, 2019 2018 Financed insurance premium, Note Payable issued on June 8, 2018, bearing interest of 6.5% per year and due in monthly installments ending April 1, 2019 $ — $ 31,126 Financed insurance premium, Note Payable issued on October 2, 2019, bearing interest of 5.5% per year and due in monthly installments ending July 31, 2020 75,576 — Unsecured note payable with a shareholder who controls approximately 7.5% of votes. Note issued on August 10, 2018 for $40.000, due December 30, 2018 (extended to June 30, 2020) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand 44,559 65,000 Unsecured advances from the sellers of Momentum Water Transfer Services LLC, non-interest bearing and due on demand 35,000 35,000 Unsecured note with vendor, issued a $135,375 10% promissory note due at October 30, 2019. The note was issued in exchange for of settlement of accounts payable. 85,375 — Financed insurance premium, Note Payable issued on October 1, 2019, bearing interest of 6.5% per year and due in monthly installments ending July 28, 2020 73,554 — Notes payable - unsecured 314,064 131,126 Less discount (3,185) — 310,879 131,126 Less current portion (310,879) (131,126) Notes payable - unsecured, net of current portion $ — $ — Notes Payable (Related Party) On February 12, 2018, the Company’s wholly-owned subsidiary, MG Cleaners LLC (“ MG ”) entered into an Intellectual Property Sale Agreement (“ Agreement ”) with Stephen Christian, MG’s President, for the purchase of RigHands™ an industrial strength hand cleaner product line. RigHands™ is a trademarked branded product which is focused on the oilfield and industrial markets. MG issued a promissory note to Mr. Christian for the purchase price in the amount of $150,000. The note bears interest at the rate of 5% per year and is payable in 36 equal monthly installments of $4,496. As of December 31, 2019 and December 31, 2018, $98 and $101,220 remains outstanding with $0 and $54,307, respectively included as a current liability. During the year ended December 31, 2019, Stephen Christian advanced $97,016 to the Company and was repaid $188,036 by the Company, and received $18,545 of noncash advances from the Company. As of December 31, 2019 and December 31, 2018, $98 and $8,443 remained outstanding, respectively, with no specific repayment terms or stated interest rate. Capital Lease Liability During the year ended December 31, 2018 the Company entered into a capital lease arrangement to purchase various equipment to be used in operations. Title to the equipment will be transferred to the Company at the completion of the lease payments. The Company purchased $146,354 of equipment payable through May 2020. A down payment of $20,607 was due at inception followed by 23 monthly payments of $5,972 and a final payment of $13,172. As of December 31, 2018, $94,280 remained outstanding with $53,728 included as a current liability. See Note 12 for more information on finance leases following the adoption of ASC 2016-02. Accounts Receivable Financing Facility (Secured Line of Credit) On May 11, 2017, SMG Industries, Inc., formerly SMG Indium Resources Ltd., (the “Borrower”) entered into a $1 million revolving accounts receivable financing facility with Crestmark Bank. The financing facility provides for the Borrower to have access to the lesser of (i) $1 million or (ii) 85% of Net Amount of Eligible Receivables (as defined in the financing agreement). The financing facility is paid for by the assignment of the Borrower’s accounts receivable to Crestmark Bank and is secured by the Borrower’s assets. The financing facility has an interest rate of 7.25% in excess of the prime rate reported by the Wall Street Journal per annum, with a floor minimum rate of 11.5%. There were no loan origination or closing fees and we paid $1,330 to Crestmark to reimburse them for documentation, legal and audit fees. Interest and maintenance fees will be calculated on the higher of the average monthly loan balance from the prior month or a minimum average loan balance of $200,000. The financing facility is for an initial term of two-years and will renew on a year to year basis, unless terminated in accordance with the financing agreement. If the facility is terminated prior to the first anniversary, Borrower is obligated to pay Crestmark Bank a fee of $20,000 and if terminated after the first anniversary and prior to the second anniversary then Borrower shall pay a fee of $5,000. After the second anniversary of the financing facility, no exit fee is due. Crestmark has a senior security interest in the Borrower’s assets. The balance of the Crestmark Bank line of credit was $0 and $593,888 as of December 31, 2019 and December 31, 2018, respectively. As part of our arrangement with Crestmark Bank our customers pay accounts receivable directly to a lock-box. Crestmark Bank is then paid back for prior advances on the Company’s Eligible Receivables. During the year ended December 31, 2019, the Company received total cash proceeds of $2,340,922 and repaid $3,023,808 of the Line of Credit via Crestmark Bank withholding amount collected in our lock-box. In addition, Crestmark withheld $88,998 to pay for interest and fees. Net payments made during the year ended December 31, 2019 on this facility were $593,888. During the year ended December 31, 2018, the Company received total cash proceeds of $4,170,699 and repaid $4,011,508 of the Line of Credit via Crestmark Bank withholding amount collected in our lock-box. In addition, Crestmark withheld $80,722 to pay for interest and fees. Net proceeds received during the year ended December 31, 2018 on this facility were $239,913. On June 19, 2019, each of MG Cleaners LLC (“MG”), Trinity Services LLC (“Trinity”) and Jake Oilfield Solutions LLC (“Jake”), each of which is a wholly-owned subsidiary of the Company, entered into separate revolving accounts receivable financing facilities (collectively the “AR Facility”) with Catalyst Finance L.P. (“Catalyst”). The AR Facility was funded on June 27, 2019. The new AR Facility with Catalyst was used to pay off the Crestmark facility in full. The AR Facility provides for the Company, through MG, Trinity and Jake, to have access to up to 90% of the net amount of eligible receivables (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of each of MG, Trinity and Jake to Catalyst and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 2.25% in excess of the prime rate reported by the Wall Street Journal per annum, plus a financing fee equal to 0.20% of the receivable balance every 15 days, with a maximum cumulative rate of 1.6%. There are no origination fees, monitoring or early termination fees. The AR Facility can be terminated by the Company with thirty days written notice. The Company is a guarantor of the financing facility and our subsidiaries as borrowers have cross-collateralized their accounts receivable with this facility. On June 27, 2019, an accounts receivable financing company funding a total of $1,317,304 pursuant to the AR facility. Of the amounts funded $500,000 was paid directly to the seller of Trinity, $43,219 was used to pay off notes payable of MG Cleaners, $714,239 was used to pay off the Crestmark liability and the remaining $59,846 was deposited to the Company’s bank account. The balances under the above lines of credit was $845,036 and $593,888 as of December 31, 2019 and December 31, 2018, respectively. Convertible Notes Payable On September 28, 2018, the Company entered into a secured note purchase agreement with an individual investor for the purchase and sale of a convertible promissory note (“Convertible Note”) in the principal amount of $250,000. The Convertible Note is convertible at any time after the date of issuance into shares of the Company’s common stock at a conversion price of $0.50 per share. Interest on the Note shall be paid to the investor at a rate of 8.5% per annum, paid on a quarterly basis, and the maturity date of the Convertible Note is two years after the issuance date. The Convertible Note is secured by all of the assets of the Company, subject to prior liens and security interests. The Company evaluated the Convertible Note and determined is a conventional convertible instrument. As a result, a beneficial conversion feature was calculated as $100,000 at the time of issuance and recorded as a discount. During the years ended December 31, 2019 and 2018, $48,995 and $11,970 of the discount was amortized , respectively. In April 2019, the Company issued a convertible promissory note in the amount of $50,000 to an individual investor. The note bears an interest rate of 8 ½ %, payable in cash quarterly, matures in two years and is convertible at any time into shares of the Company’s common stock at a fixed conversion price of $0.50 (fifty cents) per share. The Company evaluated the Convertible Note and determined it is not a conventional convertible instrument.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2019
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Year ended December 31, 2018 During the year ended December 31, 2018, the Company issued 1,390,000 common shares for proceeds of $278,000 from accredited investors. Expenses of $1,957 were incurred related to raising these funds are recorded as a cost of capital. During the year ended December 31, 2018, the Company issued 25,500 common shares in settlement of accounts payable of $12,000 resulting in a loss on settlement of $3,290. During the year ended December 31, 2018, the Company issued a total of 80,000 common shares to three consultants for services. The fair value of the shares of $60,500 will be recognized over the service period ranging from six months to one-year. During the year ended December 31, 2018 $28,604 of expense was recognized. On September 28, 2018, in connection with an asset purchase agreement the Company issued an aggregate of 1,000,000 shares of its common stock to the sellers. The assets consist of approximately 850 downhole oil tools which include stabilizers, crossovers, drilling jars, roller reamers and bit subs, including both non-mag and steel units. The Company plans to rent these assets to customers. The transaction was valued at $700,000 based on the fair value of the common shares on the date of issuance and will be depreciated over the estimated asset life of ten years. Year ended December 31, 2019 During the year ended December 31, 2018, the Company issued a total of 80,000 common shares to three consultants for services. During the year ended December 31, 2019, the Company recognized expense of $31,896 related to these services. In May 2019, the Company issued a total of 200,000 common shares to consultants for services. During the year ended December 31, 2019, the Company recognized expense of $246,099 related to these services. During the year ended December 31, 2019, the Company issued 393,312 shares of its restricted common stock in settlement of $138,012 of liabilities. The fair value of the common stock issued was $124,688 resulting in a gain on settlement of $13,328. During the year ended December 31, 2019, the Company issued 1,436,000 shares of its restricted common stock for proceeds of $359,000 from accredited investors. In April 2019, the Company issued 511,370 shares of its restricted common stock with a fair value of $203,525 to settle $100,000 note payable and $2,274 accrued interest in full. The transaction resulted in a loss on settlement of $101,251. On October 1, 2019, we entered into a second amendment to a secured promissory note to extend the maturity of the secured note held by a stockholder to June 30, 2020 and capitalizing the accrued interest of $4,559 where the total principal of the promissory note is now $44,559. All other terms of the note remained. In connection with this amendment, we issued a new common stock purchase warrant for 40,000 shares, with a ten-year term and a fixed exercise price of $0.15 per share and customary other provisions. On October 4, 2019, we sold property categorized on our balance sheet as an asset held for sale for $30,000 of cash proceeds. This vacant property acquired by MG Cleaners years earlier is located in Carthage, Texas and not a part of our current operations. The original MG Cleaners seller note was secured by this property and the sellers of MG Cleaners received the proceeds of this sale of approximately $30,000. The seller note had a balance of $147,608 at the time of the sale of property. The remainder of the note was retired and paid in full by issuing 400,000 restricted shares of our common stock with a fair value of $99,200. The Company recognized a $18,408 gain on the settlement of note payable. On October 17, 2019, we issued 30,000 shares of our restricted common stock with a fair value of $6,000 in settlement of accounts payable. No gain or loss was recognized on the settlement of accounts payable. Preferred Stock – Series A Convertible Preferred stock On June 4, 2019 the company filed a Certificate of Designation of Preferences, Rights and Limitations of 3% Series “A” Convertible Preferred Stock to create a new class of stock in connection with its pending acquisition. This Series A Convertible Preferred stock has designated 2,000 shares, has a stated value of $1,000 per share and was delivered to the seller of Trinity Services LLC at closing. As of December 31, 2019, the Company has accrued $30,740 in dividends for the Series A preferred stock. The Series A Preferred Stock shall, with respect to dividend distributions and distributions upon liquidation, winding up or dissolution of the Corporation, rank senior to all classes of Common Stock and to each other class of Capital Stock of the Corporation or series of Preferred Stock of the Corporation existing or hereafter created. The Series A Preferred Stock shall pay a three percent (3%) annual dividend on the outstanding Series A Preferred Stock, all of which shall be accrued until the Series A Preferred Stock has been converted. At any time from issuance, the stated value of each outstanding share of Series A Preferred Stock, plus accrued dividends thereon, shall be convertible (in whole or in part), at the option of the Holder into shares of the Company’s Common Stock at a fixed conversion price of $0.50 per share on the date on which the Holder notices a conversion. All outstanding shares of Series A Preferred Stock shall automatically convert into shares of the Company’s Common Stock upon the earlier to occur of: (i) twelve months after the date of issuance of the Series A Preferred Stock; or (ii) six months after the date of issuance of the Series A Preferred Stock, provided that (a) all shares of the Company’s Common Stock issued upon conversion may be sold under Rule 144 or pursuant to an effective registration statement without a restriction on resale, and (b) the average closing price of the Company’s Common Stock has been at least of $0.60 per share during the twenty (20) trading days prior to the date of conversion. The Holders shall have the right to receive notice of any meeting of holders of Common Stock or Series A Preferred Stock and to vote upon any matter submitted to a vote of the holders of Common Stock or Series A Preferred Stock, on an as-converted basis. Except as otherwise expressly set forth in the Certificate of Incorporation (including this Certificate of Designation), the Holders shall vote on each matter submitted to them with the holders of Common Stock and all other classes and series of Capital Stock entitled to vote on such matter, taken together as a single class, if any.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2019
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 9 – STOCK OPTIONS AND WARRANTS Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 510,000 $ 318,150 $0.24-3.29 $ 0.57 Granted 150,000 114,500 $0.75-0.79 $ 0.76 Exercised — — — — Cancelled, forfeited or expired (20,000) (55,850) $2.45-3.29 $ 2.79 Outstanding, December 31, 2018 640,000 $ 376,800 $0.24-2.18 $ 0.50 Granted 325,000 141,250 $0.25-0.79 $ 0.43 Exercised — — — — Cancelled, forfeited or expired (120,000) (77,850) $0.37-2.18 $ 1.54 Outstanding, December 31, 2019 845,000 $ 440,200 $0.24-2.00 $ 0.45 Exercisable, December 31, 2019 886,667 $ 376,167 $0.24-2.00 $ 0.42 Summary of stock option information is as follows: On July 26 , 2019 the Company issued 100,000 common stock options to each of the three independent directors with a total fair value of $87,825. The options vest immediately, have an exercise price of $0.45 and a five-year term. During the year ended December 31, 2019, the Company recognized option expense of $87,825. On October 17, 2019, we issued 30,000 shares of our restricted common stock and 25,000 fully vested common stock options with a five-year term and exercisable at $0.25 for accounting consulting services with a fair value of $3,677. During the year ended December 31, 2019, the Company recognized option expense of $3,677. In May 2018 the Company issued 100,000 stock warrant with an exercise price of $0.75 that vest in twelve equal monthly tranches following issuance. The warrants expire five years after issuance. Option expense of $51,567 will be recorded over the vesting term. In July 2018, the Company granted 50,000 stock options to a consultant with a five-year term and an exercise price of $0.79. The options vest annually over a three-year period with the first one-third vesting July 10, 2019. Option expense of $34,736 will be recorded over the vesting term. The weighted average remaining contractual life is approximately 3.03 years for stock options outstanding on December 31, 2019. At December 31, 2019 and 2018 there was $0 and $84,000 in intrinsic value of outstanding stock options, respectively. During the year ended December 31, 2019 and 2018 share based compensation expense of $154,003 and $53,053 was recognized, respectively. Summary Stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 — $ — — — Granted 525,001 218,750 $0.40-$0.75 $ 0.42 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2018 525,001 218,750 $0.40-$0.75 $ 0.42 Granted 905,000 211,250 $0.15-$0.30 $ 0.30 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2019 1,430,001 $ 430,000 $0.15-$0.75 $ 0.30 Exercisable, December 31, 2019 1,430,001 $ 430,000 $0.15-$0.75 $ 0.30 In May 2019, the Company granted 100,000 stock warrants to a debt holder with five-year terms and an exercise price of $0.30. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.45, Exercise price, $0.30, Term 5 years, Volatility 199%, Discount rate, 2.3%. During the year ended December 31, 2019, the fair value of $44,091 was recoded as a note payable discount and was fully amortized over the life of the note payable. In June 2019, the Company granted 270,000 stock warrants to a debt holder with ten-year terms and an exercise price of $0.30. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.45, Exercise price, $0.30, Term 10 years, Volatility 175% %, Discount rate, 2.1%. During the year ended December 31, 2019, the fair value of $121,004 was recoded as a note payable discount and was fully amortized over the life of the note payable. In September 2019, the Company granted 200,000 stock warrants to a debt holder with five-year terms and an exercise price of $0.25. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.17, Exercise price, $0.25, Term 5 years, Volatility 206%, Discount rate, 1.7%. During the year ended December 31, 2019, the fair value of $33,155 was recoded as a note payable discount and was fully amortized over the life of the note payable. In October 2019, the Company granted 260,000 stock warrants to three debt holders with ten-year terms and an exercise price of $0.15. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.12, Exercise price, $0.15, Term 10 years, Volatility 179%, Discount rate, 1.7%. During the year ended December 31, 2019, the fair value of $31,049 was recoded as a note payable discount and will be amortized over the life of the note payable. In December 2019, the Company granted 75,000 stock warrants a debt holder with ten-year terms and an exercise price of $0.15. The warrants are fully vested at the time of issuance. The Company valued the warrants using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.24, Exercise price, $0.15, Term 10 years, Volatility 182%, Discount rate, 1.9%. During the year ended December 31, 2019, the fair value of $17,947 was recoded as a note payable discount and will be amortized over the life of the note payable. The weighted average remaining contractual life is approximately 6.38 years for stock warrants outstanding on December 31, 2019. At December 31, 2019 and 2018 there was $30,150 and $35,000 in intrinsic value of outstanding stock warrants, respectively.

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 2019
ACQUISITION
ACQUISITION	NOTE 10 – ACQUISITION Trinity Services LLC On June 3, 2019 we entered into an Agreement and Plan of Share Exchange dated as of such date (the “Trinity Exchange Agreement”) with Trinity Services LLC, a Louisiana limited liability company (“Trinity”) and the sole member of Trinity (the “Trinity Member”). We completed the closing of the acquisition of Trinity on June 26, 2019 (“Closing Date”). On the Closing Date, pursuant to the Exchange Agreement, we acquired one hundred percent (100%) of the issued and outstanding membership interests of Trinity (“Trinity Membership Interests”) from the Trinity Member pursuant to which Trinity became our wholly owned subsidiary (“Trinity Acquisition”). In accordance with the terms of the Trinity Exchange Agreement, and in connection with the completion of the Acquisition, on the Closing Date we: (i) issued 2,000 shares of our 3% Series A Secured Convertible Preferred Stock (“Preferred Stock”), stated value $1,000 per share, (ii) paid $500,000 in cash to the Trinity Member, and (iii) assumed approximately $841,000 in notes related to equipment owned by Trinity (“Purchase Price”). The Preferred Stock is convertible at $0.50 per share at any time after the issuance thereof and is secured by all of the unencumbered assets of Trinity. All outstanding shares of Preferred Stock shall automatically convert into shares of the Company’s common stock upon the earlier to occur of: (i) twelve months after the date of issuance of the Preferred Stock; or (ii) six months after the date of issuance of the Preferred Stock, provided that (a) all shares of the Company’s common stock issued upon conversion of the Preferred Stock may be sold under Rule 144 or pursuant to an effective registration statement without a restriction on resale, and (b) the average closing price of the Company’s common stock has been at least of $0.60 per share during the twenty (20) trading days prior to the date of conversion. All of the shares of Preferred Stock, and the shares of the Company’s Common Stock underlying the Preferred Stock, issued in connection with the Acquisition are restricted securities, as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”). Such shares were issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(a)(2) of the Securities Act and the rules and regulations promulgated thereunder. The Preferred Stock issued has a stated value of $2,000,000. The fair value of the Preferred Stock was based on the Black-Scholes model with the following key assumptions ranging from: Stock price $0.50, Exercise price $0.42, Term 3 years, Volatility 36% and Discount rate of 1.7%. The acquisition of Trinity is being accounted for as a business combination under ASC 805. The following information summarizes the purchase consideration and allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 500,000 Preferred stock issued 1,939,000 Total purchase consideration $ 2,439,000 Purchase Price Allocation Accounts receivable $ 1,195,534 Cost in excess of billings 31,303 Property and equipment 2,887,441 Right of use assets - operating leases 87,900 Accounts payable and accrued expenses (834,363) Right of use assets - operating leases (87,900) Notes payable (840,915) Total purchase consideration $ 2,439,000 The Company’s consolidated revenue and net loss for the year ended December 31, 2019 include revenue of $1,878,369 and net loss of $244,762 related to the operations of Trinity since the acquisition date. Momentum Water Transfer Services On December 7, 2018 (“Closing Date”), we entered into an Agreement and Plan of Share Exchange dated as of such date (the “Exchange Agreement”) with Momentum Water Transfer Services LLC, a Texas limited liability company (“MWTS”) and the sole member of MWTS (the “MWTS Member”). On the Closing Date, pursuant to the Exchange Agreement, we acquired one hundred percent (100%) of the issued and outstanding membership interests of MWTS (“MWTS Membership Interests”) from the MWTS Member pursuant to which MWTS became our wholly owned subsidiary (“MWTS Acquisition”). In accordance with the terms of the Exchange Agreement, and in connection with the completion of the Acquisition, on the Closing Date we issued 550,000 shares of our common stock, par value $0.001 per share, paid $308,000 in cash, issued a short term payable of $53,710 that is due on demand and issued a 6% note to the MWTS Member in the amount of $800,000 in exchange for all of the issued and outstanding MWTS Membership Interests. The Company’s consolidated revenue and net loss for the year ended December 31, 2018 includes $48,577 and $67,132 related to the operations of MWTS since the acquisition date. Unaudited Pro Forma Financial Information The following schedule contains pro-forma consolidated results of operations for the years ended December 31, 2019 and 2018 as if the Trinity acquisition occurred on January 1, 2018 and as if the MWTS Acquisition had occurred on January 1, 2017. The pro forma results of operations are presented for informational purposes only and are not indicative of the results of operations that would have been achieved if the acquisition had taken place on January 1, 2018, or of results that may occur in the future. 2019 2018 Pro Forma Pro Forma Revenue $ 9,403,929 $ 4,580,791 Operating loss (3,321,714) (1,367,528) Net loss (3,910,325) (1,668,407) Loss per common share – basic and diluted $ (0.28) $ (0.13)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Employment Agreements On October 31, 2017, and made effective as of September 20, 2017, the Company entered into an employment agreement with Stephen Christian, the former Managing Member, and current President, of our subsidiary MG Cleaners LLC and EVP of SMG. The term is for three years with a monthly salary of $8,333 for the first six months of the effective date and $10,000 a month thereafter. Other terms include payment of Mr. Christian’s health care insurance, use of a company truck and other customary benefits. Termination without cause, as defined in the agreement, grants Mr. Christian six months’ severance pay. In May 2019, the Company adjusted the pay to $14,167 per month. On October 31, 2017, and made effective October 1, 2017, the Company entered into an employment agreement with Matthew Flemming, our Chief Executive Officer. The term is for three years with a monthly salary of $15,000 for the period. The terms of the agreement also include providing health care, auto allowance of $750 per month if a car is not provided by the Company, and other customary benefits. Termination without cause, as defined in the agreement, grants Mr. Flemming six months’ severance pay. On October 2, 2019 we entered into a premium finance note on behalf of Trinity’s insurance renewal for its $125,377 annual premium. At execution, $21,009 was paid down with ten equal payments for the remainder and a 5.5% per annum interest rate. On October 28, 2019 we entered into a premium finance note on behalf of the Company for its insurance renewal for its $114,993 annual premium. At execution, $21,073 was paid down with ten equal payments for the remainder and a 6.5% per annum interest rate . Litigation In May 2018, MG Cleaners LLC, a wholly owned subsidiary of SMG Industries, Inc. was sued in the US District Court for the Western District of Texas, Houston Division, Civil action no. 4:18-cv-00016; Christopher Hunsley et. al. vs MG Cleaners LLC. Five former employees of MG Cleaners, the Plaintiffs, filed claims under the Fair Labor Standards Act (FLSA) asserts amongst other things unpaid overtime wages. The Company adamantly denies these claims. On January 2, 2020, the Company signed a settlement and release agreement with the Plaintiffs. The Plaintiffs release MG Cleaners and its affiliates, agents, and employees from all claims or demands alleged by the Plaintiffs. Per the agreement, MG Cleaners agreed to pay the Plaintiffs $60,000 in two installments. As of December 31, 2019, the Company had $60,000 accrued for this settlement. From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. Other than the above listed matter, in the opinion of management; no other pending or known threatened claims, actions or proceedings against SMG are expected to have a material adverse effect on SMG’s financial position, results of operations or cash flows. SMG cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2019
LEASES
LEASES	NOTE 12 – LEASES The Company has operating and finance leases for sales and administrative offices, motor vehicles and certain machinery and equipment. The Company’s leases have remaining lease terms of 1 year to 4 years. For purposes of calculating operating lease liabilities, lease terms may be deemed to include options to extend the lease when it is reasonably certain that the Company will exercise those options. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance and tax payments. The variable lease payments are not presented as part of the initial ROU asset or lease liability. The Company's lease agreements do not contain any material restrictive covenants. The components of lease cost for operating and finance leases for the year ended December 31, 2019 were as follows: Year Ended December 31, 2019 Lease Cost Operating lease cost $ 256,415 Finance lease cost Amortization of right-of-use assets 40,349 Interest on lease liabilities 16,572 Total finance lease cost $ 56,921 Short-term lease cost $ 633,601 Variable lease cost — Sublease income — Total lease cost $ 946,937 Supplemental cash flow information related to leases was as follows: Year Ended December 31, 2019 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 160,634 Operating cash flows from finance leases $ 16,351 Financing cash flows from finance leases $ 66,470 The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2019: Lease Position December 31, 2019 Operating Leases Operating lease right-of-use assets $ 266,158 Right of use liability operating lease short term $ 113,479 Right of use liability operating lease long term 164,679 Total operating lease liabilities $ 278,158 Finance Leases Equipment $ 190,241 Accumulated depreciation (38,691) Net Property $ 124,463 Long-term debt due within one year 47,382 Long-Term Debt 24,315 Total finance lease liabilities $ 71,697 The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. Lease Term and Discount Rate December 31, 2019 Weighted-average remaining lease term (years) Operating leases 3.6 Finance leases 1.6 Weighted-average discount rate Operating leases 13.0 % Finance leases 9.0 % The following table provides the maturities of lease liabilities at December 31, 2019: Operating Finance Leases Leases Maturity of Lease Liabilities at December 31, 2019 2020 $ 146,937 $ 53,476 2021 106,861 15,769 2022 47,673 10,404 2023 26,000 1,287 2024 10,000 — 2025 and thereafter — — Total future undiscounted lease payments $ 337,471 $ 80,936 Less: Interest (59,313) (9,239) Present value of lease liabilities $ 278,158 $ 71,697 At December 31, 2019, the Company had no additional leases which had not yet commenced. Future minimum lease payments for operating leases accounted for under ASC 840, "Leases," with remaining non-cancelable terms in excess of one year at December 31, 2018 were as follows: Minimum Lease Commitments at December 31, 2018 2019 $ 145,940 2020 39,940 2021 18,340 2022 — 2023 — Total $ 204,220 During the year ended December 31, 2019, the Company entered into two new leases for forklifts that were determined to be finance leases under ASC 842. One lease is for a period of three years, with monthly payments of $671 and the second lease is for a period of 48 months with monthly payments of $644. The Company capitalized an asset and right of use finance lease liability of $43,888 related to these finance leases. The Company also entered into two new operating leases for two vehicles. Each lease is for a period of four years, with monthly payments of $875 per vehicle. The Company recognized initial right of use assets and right of use operating lease liabilities of $65,266 in total for these vehicles. The Company also acquired an operating lease for office and warehouse space as part of the Trinity Acquisition and recognized a right of use asset and operating lease liability of $87,900 as part of the purchase price accounting. This lease is for a term of 60 months with a monthly payment of $2,000.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2019
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS On September 19, 2017, in connection with the acquisition of MG Cleaners, we issued 4,578,276 shares and agreed to pay $300,000 in cash to its Managing MG Member payable with $250,000 at closing and the remaining $50,000 paid upon the completion of the Company’s sale of a minimum of $500,000 of its securities in a private offering to investors. As of December31, 2019 and December 31, 2018 amounts due under this arrangement are $0 and $21,000, respectively. The Company engaged the services of a Director, Mr. John Boylan, effective February 11, 2019, whereby Mr. Boylan was paid as a consultant to the Company in connection with its mergers and acquisition work, whereby Mr. Boylan provided us with mergers and acquisition support including economic analysis, financial modeling and due diligence. Mr. Boylan was paid $13,000 per month for his services. In June 2019 Mr. Flemming, Mr. Boylan and Mr. Christian were each awarded a bonus of $12,500 related to their efforts in closing the Trinity acquisition. On July 30, 2019 the Company appointed R. Michael Villarreal to the Board of Directors filling the position left by the passing in early July 2019 of Director John Boylan. The Company appointed Mr. Boylan Board member Emeritus status in honor of his service to the Company.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2019
INCOME TAXES
INCOME TAXES	NOTE 14 – INCOME TAXES The components of income taxes are as follows, in thousands: For the Year Ended December 31, December 31, 2019 2018 Current income tax expense (benefit) $ — $ — Deferred income tax expense (benefit) — (245,000) Valuation allowance — 245,000 Income tax expense (benefit) $ — $ — The components of deferred tax assets are as follows, in thousands: December 31, December 31, 2019 2018 Deferred tax asset: Net operating loss carryforwards $ 749,000 $ 414,000 Income not currently incurred (77,000) (13,000) Total 672,000 401,000 Valuation allowance (672,000) (401,000) Net deferred tax asset $ — $ — A valuation allowance is provided when it is more likely than not that a portion or all of the deferred tax asset will not be realized. The differences between book income and tax income relate principally to revenue recognition and to differences between accelerated methods of depreciation allowed on income tax returns and straight-line methods of depreciation used for book purposes. At December 31, 2019, the Company has net operating losses available for the 20‑year carryforward of approximately $749,000 (the use of $3,415,000 of prior year losses being mitigated due to the Section 382 limitation) and $4,716,000 available to be carried forward indefinitely. The New Tax Act signed into law on December 22, 2017 made significant changes to the Internal Revenue Code. These changes include of corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. Additionally, the NOL carryforward period for new NOLs will change from 20 succeeding taxable years to an indefinite period. With the elimination of the alternative minimum tax, NOLs for taxable years beginning after December 31, 2017, can offset 80% of Federal taxable income. Due to CARES Act, for years prior to December 31, 2020, the 80% taxable income offset has been eliminated and the 5-year carryback of NOL’s generated in 2018 through 2020 has been reinstated. After January 1, 2021, NOL’s can only be carried forward and the 80% Federal taxable income limitation applies. Since the Company is using the asset and liability method of accounting for income taxes and because deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which temporary differences are expected to reverse, the Company is revaluing the net deferred assets, fully offset by a valuation allowance, to account for future changes in tax law.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS On January 23, 2020, Trinity Services issued a secured promissory note for $1,272,780, which includes precomputed interest of $210,018. The note is due and payable in thirty six monthly installments of $35,355 commencing on March 25, 2020 and the final installment is due on February 25, 2023. The note is secured by machinery and equipment owned by SMG. On February 27, 2020 we entered into Membership Interest Purchase Agreements for the acquisition of all of the membership interests of each of 5J Oilfield Services LLC, a Texas limited liability company (“5J Oilfield”) and 5J Trucking LLC, a Texas limited liability company (“5J Trucking”) (5J Oilfield and 5J Trucking shall be collectively referred to herein as the “5J Entities”) (the “Transaction”). The total purchase price for the 5J Entities was $27.3 million. Due to the recent timing of the acquisition, the Company is currently in the process of determining the fair value of the net assets acquired and liabilities assumed. Pursuant to the terms of the 5J Oilfield Membership Interest Purchase Agreement (“5J Oilfield Agreement”), we acquired 100% of the issued and outstanding membership interests from the sole member of 5J Oilfield (“5J Oilfield Member”), pursuant to which 5J Oilfield has become a wholly-owned subsidiary of SMG Industries Inc. Pursuant to the terms of the 5J Oilfield Agreement, we have: (i) paid the 5J Oilfield Member $6,840,000 in cash; (ii) issued 6,000 shares of our 5% Series B Convertible Preferred Stock (“Preferred Stock”), stated value $1,000 per share; (iii) assumed or refinanced the obligation for truck notes owed by 5J and its affiliates in the principal amount of $1,034,000 and paid off a community line of credit balance as of closing in the amount of $5.86 million; and (iv) caused 5J Oilfield to issue a note (“Seller Note”) to the 5J Oilfield Member in the principal amount of $2,000,000 (“5J Oilfield Purchase Price”). The Series “B” Preferred Stock issued in connection with the acquisition of the 5J Entities is convertible at $1.25 per share at any time after its issuance and shall automatically convert into shares of the Company’s common stock, par value $.001 per share, three years from the date of issuance. The Company shall pay a quarterly dividend of 5% per annum to the holder of the Preferred Stock, subject to certain conditions related to the EBITDA of the 5J Entities. In the event that the consolidated quarterly EBITDA of the 5J Entities is not in excess of the aggregate fixed monthly payments made to Amerisource (defined below) and Utica (defined below), the 5J Oilfield Member will have the option of accruing the dividend, or converting such amount due into shares of the Company’s common stock at the market price at such time. The holder of the Preferred Stock shall vote on all matters presented to the Company’s common stockholders on an as converted basis. All of the shares of Preferred Stock, and the shares of the Company’s Common Stock underlying the Preferred Stock, issued in connection with the Transaction are restricted securities, as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”). Such shares were issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(a)(2) of the Securities Act and the rules and regulations promulgated thereunder. The 10% Secured Promissory Note issued to the 5J Oilfield Member as part of the 5J Oilfield Purchase Price has a three-year term and all outstanding principal and accrued interest is due and payable on February 27, 2023. Interest shall be paid monthly commencing in March 2020 and principal payments shall be made on a quarterly basis, commencing at the end of the second quarter ending June 30, 2020. Principal payments shall be made subject to the 5J Entities availability under the Amerisource AR Facility (defined below). This note and the payment thereof shall be secured by all of 5J Oilfield’s accounts receivable, subject to a prior security interest in the Company’s accounts receivable by Amerisource Funding, Inc. Additionally, the Company has agreed to guaranty all of the obligations due under the note. Notwithstanding the foregoing, principal payments under the note will not be made by 5J Oilfield prior to the maturity date if the 5J Oilfield EBITDA for the trailing twelve (12) month period does not equal or exceed a 1-1 ratio to 5J Oilfield’s debt service payments to Amerisource (defined below) and Utica (defined below) pursuant to the terms of each of Amerisource Financing (defined below) and the Utica Financing (defined below). Pursuant to the terms of the 5J Trucking Membership Interest Purchase Agreement (“5J Trucking Agreement”), we acquired 100% of the issued and outstanding membership interests from the members of 5J Trucking (“5J Trucking Members”), pursuant to which 5J Trucking has become a wholly-owned subsidiary of SMG Industries Inc. Pursuant to the terms of the 5J Trucking Agreement, in exchange for the membership interests, SMGI refinanced the obligation for notes owed by 5J and its affiliates in the principal amount of $5,564,000 (“5J Trucking Purchase Price”). In connection with the acquisition of the 5J Entities, on February 27, 2020, the 5J Entities entered into a Master Lease Agreement with Utica Leaseco LLC (“Utica”) pursuant to which Utica refinanced substantially all of the 5J Entities equipment in the aggregate amount of $11,950,000 (“Utica Financing”) which amount was financed based on 75% of the net forced liquidation value of the equipment. The Company used a portion of the proceeds from the Utica Financing to pay the cash portion of the Purchase Price of the 5J Entities. Pursuant to the terms of the Utica Financing, the 5J Entities will pay a monthly fee to Utica for a period of 51 months, with a cash payment due at the end of the lease term in the amount of $831,880. The 5J Entities own all of the assets financed pursuant to the Utica Financing, subject to Utica’s security interest in all of the equipment of the 5J Entities pursuant to the terms of the security agreement. Each of the Company and Matthew Flemming, its CEO, have entered into guaranty agreements with Utica, whereby they have guaranteed all of the obligations of the 5J Entities under the Utica Master Lease Agreement, pursuant to the guaranty agreements. On February 27, 2020, the 5J Entities entered into a Revolving Accounts Receivable Assignment and Term Loan Financing and Security Agreement with Amerisource Funding Inc. (“Amerisource”) in the aggregate amount of $10,000,000 (“Amerisource Financing”).The Amerisource Financing provides for: (i) an equipment loan in the principal amount of $1,401,559 (“Amerisource Equipment Loan”), (ii) a bridge term facility in the amount of $550,690 (“Bridge Facility”), and (iii) an accounts receivable revolving line of credit up to $10,000,000 (“AR Facility”). The AR Facility has been issued in an amount not to exceed $10,000,000, with the maximum availability limited to 85% of the eligible accounts receivable (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of each of the 5J Entities and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 4.5% in excess of the prime rate per annum, an initial collateral management fee of 0.75% of the maximum account limit per annum, a non-usage fee of 0.35% assessed on a quarterly basis on the difference between the maximum availability under the AR Facility and the average daily revolving loan balance outstanding, and a one time commitment fee equal to $100,000 paid at closing. The AR Facility can be terminated by the 5J Entities with 60 days written notice. There is an early termination fee equal to two percent (2.0%) of the then maximum account limit if there are more than twelve (12) months remaining in term of the AR Facility, or one percent (1.0%) of the then maximum account limit if there twelve months or less remaining in the term of the AR Facility. The Company is a guarantor of the Amerisource Financing. The Amerisource Equipment Loan in the amount of $1,401,559 is secured by certain equipment pledged as collateral, has a term of thirty-six (36) months during which the 5J Entities shall make equal monthly payments of principal and interest, bears an interest rate of prime rate plus five and one-quarter percent (5.25%) and an origination fee equal to one and one-half percent (1.5%) of the loan amount. The Bridge Facility has a term of six (6) months during which the 5J Entities shall make equal monthly payments of principal and interest. In connection with the Bridge Facility, the 5J Entities paid an upfront facility fee of five percent (5%) of the total Bridge Facility amount at closing. On February 27, 2020, the Company entered into a loan agreement with Amerisource Leasing Corporation for the sale of a 10% convertible promissory note in the principal amount of $1,600,000 (“Amerisource Note”) to Amerisource (“Amerisource Loan Agreement”). The Amerisource Note matures on February 27, 2023 and is convertible into shares of the Company’s common stock at a conversion price of $0.25 per share. The interest rate on the Amerisource Note increases to 11% per annum on February 27, 2021 and to 12% per annum on February 27, 2022. Interest shall be paid on a quarterly basis. In addition, 2,498,736 shares of the Company’s common stock were issued to the noteholder in connection with the sale of the Amerisource Note. The Amerisource Note may be prepaid at any time by the Company on 10 days-notice to the noteholder without penalty. On February 28, 2020, the Company issued 2,025,000 common stock options to 5J and SMG employees. The options vest equally over a three-year period starting on February 28, 2021.The stock options have an exercise price of $0.30 and a five-year term. On March 6, 2020, we entered two separate amendments for $100,000 secured promissory notes to extend the maturity of the secured notes held by stockholders to June 30, 2020. All other terms of the note remained. In connection with the amendments, we issued two new common stock purchase warrants for 166,667 shares each, with a ten-year term and a fixed exercise price of $0.20 per share and customary other provisions. On March 6, 2020, Trinity Services, LLC entered into a line of credit agreement with Red River Bank. The revolving line of credit provides for a maximum balance of $200,000, accrues interest at 5.750% annually, and matures on March 6, 2021.Trinity will pay this loan in full immediately upon Red River’s demand. If no demand is made, Trinity will pay this loan in one payment of all outstanding principal plus all unpaid interest at maturity. In April 2020, 5J Oilfield Services LLC was informed by Hancock Whitney Bank, its lender, that they received approval from the U.S. Small Business Administration (“SBA”) to fund 5J’s request for a loan under the SBA’s Paycheck Protection Program (“PPP Loan”) created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) administered by the SBA. In connection with the PPP Loan, 5J has entered into a two-year promissory note. Per the terms of the PPP Loan, 5J will receive total proceeds of $3,148,100 from the Hancock Whitney Bank. In accordance with the requirements of the CARES Act, 5J intends to use the proceeds from the PPP Loan primarily for payroll costs. The PPP Loan is scheduled to mature on April 22, 2022, has a 1.00% interest rate, and is subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. In April and May 2020, SMG Industries, Inc., Trinity Services, LLC, Jake Oilfield Solutions, LLC and MG Cleaner, LLC (the “Companies”) were informed by their lender, Prosperity Bank (the “Bank”), that the Bank received approval from the U.S. Small Business Administration (“SBA”) to fund the Companies’ request for loans under the SBA’s Paycheck Protection Program (“PPP Loan”) created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) administered by the SBA. In connection with the PPP Loans, the Companies have entered into two-year promissory notes. Per the terms of the PPP Loans, SMG will receive total proceeds of $72,500, Trinity will receive total proceeds of $195,000, Jake will receive total proceeds of $21,200 and MG will receive total proceeds of $190,000 from the Bank. In accordance with the requirements of the CARES Act, the Companies intend to use the proceeds from the PPP Loans primarily for payroll costs. The PPP Loans are scheduled to mature on April 20, 2022 for SMG, April 28, 2020 for Trinity and May 1, 2022 for Jake and MG. The loans have a 1.00% interest rate and are subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. Unaudited Pro Forma Financial Information The following schedule contains pro-forma consolidated results of operations for the years ended December 31, 2019 and 2018 as if the 5J Acquisition and Trinity acquisition occurred on January 1, 2018 and as if the MWTS Acquisition had occurred on January 1, 2017. The pro forma results of operations are presented for informational purposes only and are not indicative of the results of operations that would have been achieved if the acquisitions had taken place on the dates noted above, or of results that may occur in the future. 2019 2018 Pro Forma Pro Forma Revenue $ 64,073,002 $ 72,937,686 Operating income (loss) (8,311,860) 1,513,018 Net income (loss) attributable to common shareholders (9,977,719) 1,673,981 Loss per common share - basic and diluted $ (0.72) $ 0.15 In early March 2020, crude oil prices declined significantly in response to the worldwide oil demand concerns due to the economic impacts of COVID-19 which also negatively impacted numerous other industries, domestic and international. These trends, including a potential economic downturn and any potential resulting direct and indirect negative impact to the Company, cannot be determined, but are expected to have a material prospective impact to the Company’s operations, cash flows and liquidity.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Summary of Significant Accounting Policies
Principles of Consolidation	Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly subsidiaries, MG Cleaners, LLC and Momentum Water Transfer Services, LLC Jake Oilfield Solutions LLC, Big Vehicle & Equipment Company, LLC and Trinity Services, LLC all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
Use of Estimates in Financial Statement Preparation	Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Acquisition Accounting	Acquisition Accounting The Company’s acquisitions are accounted for under the acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The statements of operations for the fiscal years presented include the results of operations for each of the acquisitions from the date of acquisition.
Customer Concentration and Credit Risk	Customer Concentration and Credit Risk During fiscal year 2019, three of our customers accounted for approximately 40% of our total gross revenues, with customers each accounting for 15%, 13% and 12% respectively. No other customers exceeded 10% of revenues during 2019. During fiscal year 2018, two of our customers accounted for approximately 50% of our total gross revenues, with one customer accounting for 31% and another accounting for 19%. No other customers exceeded 10% of revenues during 2018. Three customers accounted for more than 48% of accounts receivable at December 31, 2019, and three customers accounted for more than 51% of accounts receivable at December 31, 2018. No other customers exceeded 10% of accounts receivable as of December 31, 2019 and 2018. The Company believes it will continue to reduce the customer concentration risks by engaging new customers and increasing activity of existing less active customers and smaller, newer customer relationships. While the Company continues to acquire new customers in an effort to grow and reduce its customer concentration risks, management believes these risks will continue for the foreseeable future. No vendors exceeded 10% of accounts payable at December 31, 2019 and 2018. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less.
Accounts Receivable	Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2019 and 2018, the allowance for bad debts was $254,483 and $25,000, respectively.
Inventory	Inventory Inventory, consisting of raw materials, work in progress and finished goods, is valued at the lower of the inventory’s costs or market, using the first in, first out method to determine the cost. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to net realized value, if lower.
Property and Equipment	Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 -7 years Furniture, Fixtures and Other 3 - 7 years
Goodwill, Intangible Assets, and Long-Lived Assets	Goodwill, Intangible Assets, and Long-Lived Assets Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows and marketplace data. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2019 and determined that the goodwill should be fully impaired. The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2019 and 2018, the Company evaluated long lived assets for impairment and recorded impairment losses of $577,766 and $0, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers, which was adopted on January 1, 2018 using the modified retrospective method. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Product sales are recognized all of the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. Net revenues comprise gross revenues less customer discounts and allowances, actual and expected returns. Shipping charges billed to customers are included in net sales. Various taxes on the sale of products and enrollment packages to customers are collected by the Company as an agent and remitted to the respective taxing authority. These taxes are presented on a net basis and recorded as a liability until remitted to the respective taxing authority. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time. Contract Liabilities The Company may at times receive payment at the time customer places an order. Amounts received for undelivered product or services not yet provided are considered a contract liability and are recorded as deferred revenue. As of December 31, 2019 and 2018, the Company had deferred revenue of $36,379 and $39,877, respectively, related to unsatisfied performance obligations. Disaggregation of revenue The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. December 31, 2019 December 31, 2018 Service revenue $ 3,947,518 $ 1,794,151 Product revenue 2,526,750 2,628,285 Total revenue $ 6,474,268 $ 4,422,436
Cost of Revenues	Cost of Revenues Cost of revenue includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, raw materials, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, and fuel. Cost of revenues are recorded in the same period as the resulting revenue.
Employee Benefits	Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2019 and 2018, the Company recorded non-recurring fair value measurements related to the Trinity Services LLC and Momentum Water Transfer Services LLC acquisitions. These fair value measurements were classified as Level 3 within the fair value hierarchy. See Note 10.
Basic and Diluted Net Loss per Share	Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2019, 845,000 of stock options, 1,430,001 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 600,000 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2018, 640,000 of stock options, 525,001 of stock warrants and 500,000 shares issuable from convertible notes payable were considered for their dilutive effects. Basic and Diluted Loss December 31, 2019 December 31, 2018 Net loss $ (3,984,358) $ (1,143,378) Basic and Dilutive Common Shares: Weighted average basic common shares outstanding 13,824,474 10,364,775 Net dilutive stock options — — Dilutive shares 13,824,474 10,364,775
Income Taxes	Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations.
Share-Based Payment Arrangements	Share-Based Payment Arrangements The Company measures the cost of employee services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which an employee is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. Compensation expense for SBP awards granted to nonemployees is remeasured each period as the underlying options vest. The fair value of each option granted during the years ended December 31, 2019 and 2018 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: 2019 2018 Expected dividend yield 0% 0% Expected option term (years) 5 5 Expected volatility 175%-215% 158%-159% Risk-free interest rate 1.6%-2.3% 2.8%-2.9% The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Company’s common stock. The assumed discount rate was the default risk-free five-year interest rate provided by Bloomberg L.P.
Reclassification	Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation.
Recent Accounting Pronouncement	Recent Accounting Pronouncement Effective January 1, 2018, the Company adopted the provisions of ASU 2017‑01 – “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017‑01”). ASU 2017‑01 provides revised guidance to determine when an acquisition meets the definition of a business or alternatively should be accounted for as an asset acquisition. ASU 2017‑01 requires that, when substantially all of the fair value of an acquisition is concentrated in a single identifiable asset or a group of similar identifiable assets, the asset or group of similar identifiable assets does not meet the definition of a business and therefore is required to be accounted for as an asset acquisition. Transaction costs will continue to be capitalized for asset acquisitions and expensed as incurred for business combinations. ASU 2017‑01 will result in most, if not all, of the Company’s post January 1, 2018 acquisitions being accounted for as asset acquisitions because substantially all of the fair value of the gross assets the Company acquires are concentrated in a single asset or group of similar identifiable assets. For asset acquisitions that are “owner occupied” (meaning that the seller either is the tenant or controls the tenant) the purchase price, including capitalized acquisition costs, will be allocated to land and building based on their relative fair values with no value allocated to intangible assets or liabilities. For asset acquisitions where there is a lease in place but not “owner occupied” the Company will allocate the purchase price to tangible assets and any intangible assets acquired or liabilities assumed based on their relative fair values. Compensation—Stock Compensation: On June 20, 2018, the FASB issued ASU No. 2018‑07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU No. 2018‑07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. The Company elected to early adopt this standard in the second quarter of 2018. The adoption had no impact on the Company’s historic financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, The Company adopted this standard on January 1, 2019 using the modified retrospective method. The new standard provides a number of optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permitted the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs; and all of the new standard’s available transition practical expedients. On adoption, the Company recognized additional operating liabilities of $287,519, with corresponding Right of Use assets of the same amount based on the present value of the remaining minimum rental payments under current leasing standards for its existing operating leases. The new standard also provides practical expedients for a company’s ongoing accounting. The Company elected the short-term lease recognition exemption for its leases. For those leases with a lease term of 12 months or less, the Company will not recognize ROU assets or lease liabilities. The Company also made an accounting policy election to combine lease and non-lease components of operating leases for all asset classes.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Summary of Significant Accounting Policies
Schedule of Property and Equipment	Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 -7 years Furniture, Fixtures and Other 3 - 7 years
Schedule of disaggregation of revenue between services and products revenue	The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. December 31, 2019 December 31, 2018 Service revenue $ 3,947,518 $ 1,794,151 Product revenue 2,526,750 2,628,285 Total revenue $ 6,474,268 $ 4,422,436
Schedule of basic and diluted net loss per share for their dilutive effects	Basic and Diluted Loss December 31, 2019 December 31, 2018 Net loss $ (3,984,358) $ (1,143,378) Basic and Dilutive Common Shares: Weighted average basic common shares outstanding 13,824,474 10,364,775 Net dilutive stock options — — Dilutive shares 13,824,474 10,364,775
Schedule of weighted average assumptions	The fair value of each option granted during the years ended December 31, 2019 and 2018 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: 2019 2018 Expected dividend yield 0% 0% Expected option term (years) 5 5 Expected volatility 175%-215% 158%-159% Risk-free interest rate 1.6%-2.3% 2.8%-2.9%

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2019
INVENTORY
Schedule of inventory	Inventory consisted of the following components as of December 31, 2019 and 2018: December 31, 2019 December 31, 2018 Raw materials and supplies $ 46,237 $ 8,690 Finished and purchased products 83,722 131,972 Total inventory $ 129,959 $ 140,662

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
LONG-LIVED ASSETS
Schedule of property, plant and equipment	Property and equipment at December 31, 2019 and 2018 consisted of the following: December 31, 2019 December 31, 2018 Equipment $ 4,368,196 $ 1,409,237 Downhole oil tools 671,888 700,000 Vehicles 179,867 151,497 Furniture, fixtures and other 47,665 43,430 5,267,616 2,304,164 Less: accumulated depreciation (957,703) (306,155) $ 4,309,913 $ 1,998,009
Schedule of intangible assets	Intangible assets at December 31, 2019 and December 31, 2018 consisted of the following: Useful Life (yr) December 31, 2019 December 31, 2018 RigHands (Trademark and Formula) 15 $ 150,000 $ 150,000 MWTS Tradename 10 190,000 190,000 340,000 340,000 Less: impairment (190,000) — Less: accumulated amortization (18,758) (10,344) $ 131,242 $ 329,656

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2019
ACCRUED EXPENSES AND OTHER LIABILITIES
Schedule of accrued expenses	Accrued expenses as of December 31, 2019 and 2018 included the following: December 31, 2019 December 31, 2018 Payroll and payroll taxes payable $ 276,841 $ 84,916 Sales tax payable 44,964 67,124 Interest payable 101,776 12,325 Credit cards payable 57,226 — Settlement accrual 60,000 — Other 50,812 43,546 Total Accrued Expenses $ 591,619 $ 207,911

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2019
NOTES PAYABLE
Schedule of notes payable	Notes payable included the following as of December 31, 2019 and 2018: December 31, December 31, 2019 2018 Secured note payable issued on October 15, 2010 and refinanced in January 2015 for purchase of all membership interest, bearing interest of 6% per year and due in monthly installments ending September 25, 2022 $ — $ 180,552 Secured note payable issued August 14, 2017, bearing interest of 7.25% per year, due in monthly installments ending August 1, 2021 — 49,885 Secured finance facility issued February 2, 2017, bearing effective interest of 6%, due monthly installments ending August 20, 2020 10,573 25,960 Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023 28,000 35,561 Secured funding advance agreement issued June 27, 2018, bearing effective interest of 20%, due in daily installments ending April 2019, principal balance $143,965, net of deferred financing costs of $43,412 — 143,965 Secured note payable issued to a shareholder who controls approximately 8.8% of votes December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000, net of deferred financing costs of $65,446 100,000 100,000 Secured note payable issued to a shareholder who controls approximately 7.5% of votes December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000, net of deferred financing costs of $65,446 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance, principal balance $100,000, net of deferred financing costs of $65,446 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of Momentum Water Transfer Services LLC, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023 792,470 800,000 Secured note payable issued to a shareholder who controls approximately 8.8% of votes May 1, 2019, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000. Note was extended to March 30, 2020. 100,000 — Secured note payable issued to a shareholder who controls approximately 8.8% of votes May 1, 2019, bearing interest of 10% per year, due September 30, 2019. 80,000 — Secured note payable issued to a shareholder who controls approximately 8.8% of votes December 12, 2019, bearing interest of 12% per year, due June 3, 2020. 50,000 — Various notes payable secured by equipment of Big Vehicle & Equipment Company, LLC, bearing interest ranging from 2.72% to 8% maturing through August 2023. 638,859 — Secured note payable issued September 20, 2019, bearing interest of 12% per year, due in monthly installments ending December 2019. 200,000 — Secured note payable issued November 1, 2019, bearing interest of 18% per year, due in monthly installments ending April 2020. 747,500 Secured note payable issued July 26, 2019, bearing interest of 7% per year, due in monthly installments ending July 2020 123,818 — Notes payable - secured 3,071,220 1,535,924 Less discounts (242,655) (239,750) Less current portion (1,692,775) (328,328) Notes payable - secured, net of current portion $ 1,135,790 $ 967,846
Schedule of future maturities of secured notes payable	On June 27, 2018, the Company re-financed and paid off a prior liability due to a funding company. The new facility had an original principal balance of $347,500. Payments of principal and interest are paid daily. This note matured in May 2019 and was paid in full. During the year ended December 31, 2019, $43,411 of debt discount was amortized to interest expense. Future maturities of debt as of December 31, 2019 are as follows: 2020 $ 1,935,430 2021 284,306 2022 222,613 2023 628,871 2024 — Total $ 3,071,220
Unsecured Debt [Member]
NOTES PAYABLE
Schedule of notes payable	Notes Payable – Unsecured December 31, December 31, 2019 2018 Financed insurance premium, Note Payable issued on June 8, 2018, bearing interest of 6.5% per year and due in monthly installments ending April 1, 2019 $ — $ 31,126 Financed insurance premium, Note Payable issued on October 2, 2019, bearing interest of 5.5% per year and due in monthly installments ending July 31, 2020 75,576 — Unsecured note payable with a shareholder who controls approximately 7.5% of votes. Note issued on August 10, 2018 for $40.000, due December 30, 2018 (extended to June 30, 2020) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand 44,559 65,000 Unsecured advances from the sellers of Momentum Water Transfer Services LLC, non-interest bearing and due on demand 35,000 35,000 Unsecured note with vendor, issued a $135,375 10% promissory note due at October 30, 2019. The note was issued in exchange for of settlement of accounts payable. 85,375 — Financed insurance premium, Note Payable issued on October 1, 2019, bearing interest of 6.5% per year and due in monthly installments ending July 28, 2020 73,554 — Notes payable - unsecured 314,064 131,126 Less discount (3,185) — 310,879 131,126 Less current portion (310,879) (131,126) Notes payable - unsecured, net of current portion $ — $ —

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2019
STOCK OPTIONS AND WARRANTS
Schedule of stock option information	Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 510,000 $ 318,150 $0.24-3.29 $ 0.57 Granted 150,000 114,500 $0.75-0.79 $ 0.76 Exercised — — — — Cancelled, forfeited or expired (20,000) (55,850) $2.45-3.29 $ 2.79 Outstanding, December 31, 2018 640,000 $ 376,800 $0.24-2.18 $ 0.50 Granted 325,000 141,250 $0.25-0.79 $ 0.43 Exercised — — — — Cancelled, forfeited or expired (120,000) (77,850) $0.37-2.18 $ 1.54 Outstanding, December 31, 2019 845,000 $ 440,200 $0.24-2.00 $ 0.45 Exercisable, December 31, 2019 886,667 $ 376,167 $0.24-2.00 $ 0.42
Schedule of stock warrant information	Summary Stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 — $ — — — Granted 525,001 218,750 $0.40-$0.75 $ 0.42 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2018 525,001 218,750 $0.40-$0.75 $ 0.42 Granted 905,000 211,250 $0.15-$0.30 $ 0.30 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2019 1,430,001 $ 430,000 $0.15-$0.75 $ 0.30 Exercisable, December 31, 2019 1,430,001 $ 430,000 $0.15-$0.75 $ 0.30

ACQUISITION (Tables)

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2019
Business Acquisition [Line Items]
Schedule of preliminary purchase consideration and preliminary allocation	The acquisition of Trinity is being accounted for as a business combination under ASC 805. The following information summarizes the purchase consideration and allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 500,000 Preferred stock issued 1,939,000 Total purchase consideration $ 2,439,000 Purchase Price Allocation Accounts receivable $ 1,195,534 Cost in excess of billings 31,303 Property and equipment 2,887,441 Right of use assets - operating leases 87,900 Accounts payable and accrued expenses (834,363) Right of use assets - operating leases (87,900) Notes payable (840,915) Total purchase consideration $ 2,439,000
Trinity Services LLC and MWTS [Member]
Business Acquisition [Line Items]
Schedule of unaudited pro forma financial information	2019 2018 Pro Forma Pro Forma Revenue $ 9,403,929 $ 4,580,791 Operating loss (3,321,714) (1,367,528) Net loss (3,910,325) (1,668,407) Loss per common share – basic and diluted $ (0.28) $ (0.13)

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2019
LEASES
Schedule of components of lease cost for operating and finance leases	The components of lease cost for operating and finance leases for the year ended December 31, 2019 were as follows: Year Ended December 31, 2019 Lease Cost Operating lease cost $ 256,415 Finance lease cost Amortization of right-of-use assets 40,349 Interest on lease liabilities 16,572 Total finance lease cost $ 56,921 Short-term lease cost $ 633,601 Variable lease cost — Sublease income — Total lease cost $ 946,937
Schedule of supplemental cash flow information	Supplemental cash flow information related to leases was as follows: Year Ended December 31, 2019 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 160,634 Operating cash flows from finance leases $ 16,351 Financing cash flows from finance leases $ 66,470
Schedule of lease position related assets and liabilities recorded in the consolidated balance sheets	The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2019: Lease Position December 31, 2019 Operating Leases Operating lease right-of-use assets $ 266,158 Right of use liability operating lease short term $ 113,479 Right of use liability operating lease long term 164,679 Total operating lease liabilities $ 278,158 Finance Leases Equipment $ 190,241 Accumulated depreciation (38,691) Net Property $ 124,463 Long-term debt due within one year 47,382 Long-Term Debt 24,315 Total finance lease liabilities $ 71,697
Schedule of operating lease other information	The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. Lease Term and Discount Rate December 31, 2019 Weighted-average remaining lease term (years) Operating leases 3.6 Finance leases 1.6 Weighted-average discount rate Operating leases 13.0 % Finance leases 9.0 %
Schedule of maturities of lease liabilities	The following table provides the maturities of lease liabilities at December 31, 2019: Operating Finance Leases Leases Maturity of Lease Liabilities at December 31, 2019 2020 $ 146,937 $ 53,476 2021 106,861 15,769 2022 47,673 10,404 2023 26,000 1,287 2024 10,000 — 2025 and thereafter — — Total future undiscounted lease payments $ 337,471 $ 80,936 Less: Interest (59,313) (9,239) Present value of lease liabilities $ 278,158 $ 71,697
Schedule of future minimum lease payments for operating leases	Future minimum lease payments for operating leases accounted for under ASC 840, "Leases," with remaining non-cancelable terms in excess of one year at December 31, 2018 were as follows: Minimum Lease Commitments at December 31, 2018 2019 $ 145,940 2020 39,940 2021 18,340 2022 — 2023 — Total $ 204,220

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
INCOME TAXES
Schedule of components of income taxes	The components of income taxes are as follows, in thousands: For the Year Ended December 31, December 31, 2019 2018 Current income tax expense (benefit) $ — $ — Deferred income tax expense (benefit) — (245,000) Valuation allowance — 245,000 Income tax expense (benefit) $ — $ —
Schedule of components of deferred tax assets	The components of deferred tax assets are as follows, in thousands: December 31, December 31, 2019 2018 Deferred tax asset: Net operating loss carryforwards $ 749,000 $ 414,000 Income not currently incurred (77,000) (13,000) Total 672,000 401,000 Valuation allowance (672,000) (401,000) Net deferred tax asset $ — $ —

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2019
5J, Trinity and MWTS [Member]
Subsequent Event [Line Items]
Schedule of unaudited pro forma financial information	2019 2018 Pro Forma Pro Forma Revenue $ 64,073,002 $ 72,937,686 Operating income (loss) (8,311,860) 1,513,018 Net income (loss) attributable to common shareholders (9,977,719) 1,673,981 Loss per common share - basic and diluted $ (0.72) $ 0.15

Organization and Nature of Bu_2

Organization and Nature of Business - (Details) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 19, 2017	Dec. 31, 2019	Dec. 31, 2018	Mar. 06, 2018
Payments to Acquire Businesses, Gross		$ 500,000	$ 0
Accounts Payable, Related Parties		$ 50,000
Incentive Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Paym				2,000,000
MG Cleaners LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	4,578,276
Payments to Acquire Businesses, Gross	$ 300,000
Business Combination, Consideration Transferred, Liabilities Incurred	250,000
Business Combination, Consideration Transferred, Other	50,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 500,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Impairment expense	$ 577,766	$ 0
Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life	20 years
Vehicles and trailers [member]
Property, Plant and Equipment, Useful Life	5 years
Equipment [Member] | Maximum
Property, Plant and Equipment, Useful Life	7 years
Equipment [Member] | Minimum
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member] | Maximum
Property, Plant and Equipment, Useful Life	7 years
Furniture and Fixtures [Member] | Minimum
Property, Plant and Equipment, Useful Life	3 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Disaggregates revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Deferred revenue	$ 36,379	$ 39,877
Revenues	6,474,268	4,422,436
Service [Member]
Revenues	3,947,518	1,794,151
Product [Member]
Revenues	$ 2,526,750	$ 2,628,285

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of basic and diluted loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Summary of Significant Accounting Policies
Net loss	$ (3,984,358)	$ (1,143,378)
Basic and Dilutive Common Shares:
Weighted average basic shares outstanding	13,824,474	10,364,775
Net dilutive stock options	0	0
Dilutive shares	13,824,474	10,364,775

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of weighted average assumption (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Expected dividend yield	0.00%	0.00%
Expected option term (years)	5 years	5 years
Maximum
Expected volatility	215.00%	159.00%
Risk-free interest rate	2.30%	2.90%
Minimum
Expected volatility	175.00%	158.00%
Risk-free interest rate	1.60%	2.80%

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	845,000	640,000
Operating Lease, Right-of-Use Asset	$ 266,158	$ 0
Operating Lease, Liability	278,158
Finance Lease, Liability	$ 71,697
Measurement Of Recognized Income Tax Position Description	Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized.
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			$ 287,519
Operating Lease, Liability			$ 287,519
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	600,000	500,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,430,001	525,001
Accounts Receivable [Member]
Concentration Risk, Additional Characteristic	No other customers exceeded 10% of accounts receivable	No other customers exceeded 10% of accounts receivable
Concentration Risk, Percentage	48.00%	51.00%
Sales Revenue, Net [Member]
Concentration Risk, Additional Characteristic	No other customers exceeded 10% of revenues	No other customers exceeded 10% of revenues
Concentration Risk, Percentage	40.00%	50.00%
Customer Type One [Member] | Sales Revenue, Net [Member]
Concentration Risk, Percentage	15.00%	31.00%
Customer Type Two [Member] | Sales Revenue, Net [Member]
Concentration Risk, Percentage	13.00%	19.00%
Customer Type Three [Member] | Sales Revenue, Net [Member]
Concentration Risk, Percentage	12.00%
Supplier Concentration Risk [Member]
Concentration Risk, Additional Characteristic	No vendors exceeded 10% of accounts payable	No vendors exceeded 10% of accounts payable
Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,000,000

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
INVENTORY
Raw materials and supplies	$ 46,237	$ 8,690
Finished and purchased products	83,722	131,972
Total inventory	$ 129,959	$ 140,662

LONG-LIVED ASSETS (Details)

LONG-LIVED ASSETS (Details) - USD ($)	Oct. 04, 2019	Oct. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment, Gross			$ 5,267,616	$ 2,304,164
Less: accumulated depreciation			(957,703)	(306,155)
Property, Plant and Equipment, Net			4,309,913	1,998,009
Impairment charge on assets held for sale			12,300
Sale of assets held for sale	$ 30,000	$ 30,000
Equipment [Member]
Property, Plant and Equipment, Gross			4,368,196	1,409,237
Downhole Oil Tools Equipment [Member]
Property, Plant and Equipment, Gross			671,888	700,000
Impairment charge on property and equipment			210,298
Vehicles [Member]
Property, Plant and Equipment, Gross			179,867	151,497
Furniture, fixtures and other [Member]
Property, Plant and Equipment, Gross			$ 47,665	$ 43,430

LONG-LIVED ASSETS - Intangible

LONG-LIVED ASSETS - Intangible assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Gross	$ 340,000	$ 340,000
Less: impairment expense	(190,000)
Less: accumulated depreciation	(18,758)	(10,344)
Finite-Lived Intangible Assets, Net	131,242	329,656
RigHands (Trademark & Formula) [Member]
Finite-Lived Intangible Assets, Gross	$ 150,000	150,000
Finite-Lived Intangible Asset, Useful Life	15 years
MWST Trademame [Member]
Finite-Lived Intangible Assets, Gross	$ 190,000	$ 190,000
Finite-Lived Intangible Asset, Useful Life	10 years

LONG-LIVED ASSETS - Additional

LONG-LIVED ASSETS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Amortization	$ 28,997	$ 10,344
Depreciation	456,227	94,943
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	10,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	10,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	10,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	10,000
Finite-Lived Intangible Assets, Amortization Expense, Year Five	10,000
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	81,242
Goodwill	0	$ 185,751
Momentum Water Transfer Services LLC [Member]
Goodwill and Intangible Asset Impairment	169,417
Goodwill	$ 185,751

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
ACCRUED EXPENSES AND OTHER LIABILITIES
Payroll and payroll taxes payable	$ 276,841	$ 84,916
Sales tax payable	44,964	67,124
Interest payable	101,776	12,325
Credit cards payable	57,226
Settlement accrual	60,000	0
Other	50,812	43,546
Total Accrued Expenses	$ 591,619	$ 207,911

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2019	Jul. 26, 2019	Dec. 31, 2018
Notes payable:
Notes Payable	$ 3,071,220		$ 1,535,924
Less, discount	(242,655)		(239,750)
Less current maturities	(1,692,775)		(328,328)
Long term debt, net of current maturities	1,135,790		967,846
Secured Note October 2010 [Member]
Notes payable:
Notes Payable	0		180,552
Secured Note August 2017 [Member]
Notes payable:
Notes Payable	0		49,885
Secured Note February 2017 [Member]
Notes payable:
Notes Payable	10,573		25,960
Secured Note January 2018 [Member]
Notes payable:
Notes Payable	28,000		35,561
Secured Note June 2018 [Member]
Notes payable:
Notes Payable	0		143,965
Secured Note Dec 2018 One [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note Dec 2018 Two [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note Dec 2018 Three [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note Dec 2018 Four [Member]
Notes payable:
Notes Payable	792,470		800,000
Secured Note May 2019 One [Member]
Notes payable:
Notes Payable	100,000		0
Secured Note May 2019 Two [Member]
Notes payable:
Notes Payable	80,000		0
Secured Note December, 2019
Notes payable:
Notes Payable	50,000		0
Secured Note Jan 2019 One [Member]
Notes payable:
Notes Payable	638,859		0
Secured Note September 2019 [Member]
Notes payable:
Notes Payable	200,000		0
Secured Note November, 2019
Notes payable:
Notes Payable	747,500		0
Secured Note July 2019 [Member]
Notes payable:
Notes Payable	$ 123,818	$ 247,637	$ 0

NOTES PAYABLE - Future maturiti

NOTES PAYABLE - Future maturities of secured notes payable (Details)	Dec. 31, 2019USD ($)
NOTES PAYABLE
2020	$ 1,935,430
2021	284,306
2022	222,613
2023	628,871
Total	$ 3,071,220

NOTES PAYABLE - Unsecured notes

NOTES PAYABLE - Unsecured notes payable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Notes payable:
Unsecured Debt	$ 314,064	$ 131,126
Less discount	(3,185)	0
Unsecured Debt Current And Noncurrent	310,879	131,126
Less current portion	(310,879)	(131,126)
Notes payable - unsecured, net of current portion	0	0
Unsecured Note June 8, 2018 [Member]
Notes payable:
Unsecured Debt	0	31,126
Unsecured Note, October 2, 2019 [Member]
Notes payable:
Unsecured Debt	75,576	0
Unsecured Note August 10 2018 [Member]
Notes payable:
Unsecured Debt	44,559	65,000
Unsecured Advances from Momentum Water Transfer Service LLC [Member]
Notes payable:
Unsecured Debt	35,000	35,000
Unsecured Note with Vendor October 2019 [Member]
Notes payable:
Unsecured Debt	85,375	0
Unsecured Note, October 1, 2019 [Member]
Notes payable:
Unsecured Debt	$ 73,554	$ 0

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details) - USD ($)	Dec. 12, 2019	Oct. 17, 2019	Oct. 04, 2019	Oct. 02, 2019	Oct. 01, 2019	Jul. 26, 2019	Jun. 27, 2019	Jun. 18, 2019	Jan. 12, 2019	Jan. 11, 2019	Dec. 07, 2018	Feb. 12, 2018	Aug. 14, 2017	May 11, 2017	Oct. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	May 31, 2019	Apr. 30, 2019	Dec. 07, 2018	Sep. 28, 2018	Dec. 31, 2019	Dec. 31, 2018	Apr. 30, 2020	Mar. 31, 2020	Oct. 30, 2019	Sep. 20, 2019	May 01, 2019	Aug. 10, 2018	Jun. 30, 2018	Jun. 27, 2018	Jun. 08, 2018	Jan. 02, 2018	Jul. 15, 2017	Feb. 02, 2017	Jan. 31, 2015	Oct. 15, 2010
Debt Instrument, Face Amount					$ 44,559													$ 100,000
Debt Instrument, Interest Rate, Stated Percentage					6.50%						10.00%									10.00%							12.00%					6.50%
Notes Payable																						$ 3,071,220	$ 1,535,924
Accrued Interest					$ 4,559
Repayments of Notes Payable																						0	494,411
Line of Credit Facility, Borrowing Capacity, Description														The financing facility provides for the Borrower to have access to the lesser of (i) $1 million or (ii) 85% of Net Amount of Eligible Receivables (as defined in the financing agreement).
Line of Credit Facility, Interest Rate Description							The AR Facility has an interest rate of 2.25% in excess of the prime rate reported by the Wall Street Journal per annum, plus a financing fee equal to 0.20% of the receivable balance every 15 days, with a maximum cumulative rate of 1.6%.							The financing facility is paid for by the assignment of the Borrower's accounts receivable to Crestmark Bank and is secured by the Borrower's assets. The financing facility has an interest rate of 7.25% in excess of the prime rate reported by the Wall Street Journal per annum, with a floor minimum rate of 11.5%.
Proceeds from Lines of Credit																						207,929	239,913
Line of Credit, Current																						845,036	593,888
Provision For Payment Of Interest And Fees, Line Of Credit																						88,998
Noncash or Part Noncash Acquisition, Intangible Assets Acquired												$ 150,000
Amortization of Debt Discount (Premium)				$ 11,942	$ 14,330
Unamortized Debt Discount																						242,655	239,750
Notes Payable, Related Parties, Current																						$ 98	62,750
Description of Lessee Leasing Arrangements, Capital Leases																						A down payment of $20,607 was due at inception followed by 23 monthly payments of $5,972 and a final payment of $13,172.
Proceeds from Related Party Debt																						$ 97,016	53,200
Debt Instrument, Convertible, Conversion Price																			$ 0.50		$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature																						0	100,000
Warrants and Rights Outstanding, Term					10 years
Repayments of Related Party Debt																						188,036	101,571
Assets Held-for-sale, Not Part of Disposal Group, Current			$ 30,000																				42,300
Proceeds from Sale of Property Held-for-sale			30,000												$ 30,000
Property, Plant and Equipment, Additions																						146,354
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				100,000	120,000			150,000			500,000							100,000		500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.15	$ 0.15			$ 0.30			$ 0.40							$ 0.30		$ 0.40
Fair Value Adjustment of Warrants								$ 67,223			$ 203,337							$ 44,091
Repayments of Secured Debt																						0	0
Expenses Paid By Related Party																						$ 0	8,034
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities																							94,280
Stock Issued During Period, Shares, Other																						124,688
Loss On Settlement Extinguishment Of Debt										$ 101,251												$ 13,328	3,290
Number Of Warrant Issued				100,000	120,000			150,000			500,000							100,000		500,000
Warrant Exercise Price				$ 0.15	$ 0.15			$ 0.30			$ 0.40							$ 0.30		$ 0.40
Warrant [Member]
Warrants and Rights Outstanding, Term					10 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					40,000
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 0.15
Number Of Warrant Issued					40,000
Warrant Exercise Price					$ 0.15
Warrants and Rights Outstanding					$ 4,777
Crestmark [Member]
Proceeds from Issuance of Debt																							4,170,699
Repayments of Lines of Credit																							4,011,508
Proceeds from Lines of Credit																							239,913
Line of Credit, Current																							593,888
Provision For Payment Of Interest And Fees, Line Of Credit																							80,722
Catalyst Finance L.P. [Member]
Proceeds from Lines of Credit							$ 1,317,304
Deposited in bank							59,846
Long-term Line of Credit																						845,036	593,888
Catalyst Finance L.P. [Member] | Trinity Services LLC [Member]
Repayments of Lines of Credit							500,000
Catalyst Finance L.P. [Member] | MG Cleaners [Member]
Repayments of Notes Payable							43,219
Catalyst Finance L.P. [Member] | Crestmark [Member]
Repayments of Debt							$ 714,239
Stephen Christian [Member]
Proceeds from Related Party Debt																						97,016
Repayments of Related Party Debt																						188,036
Due to Related Parties																						98	8,443
Expenses Paid By Related Party																						18,545
Mr Christian [Member]
Notes Payable, Related Parties																						98	101,220
Notes Payable, Related Parties, Current																						0	54,307
Three Purchasers [Member]
Debt Instrument, Face Amount											$ 300,000									$ 300,000
Investor [Member]
Debt Instrument, Face Amount																	$ 80,000
Amortization of Debt Discount (Premium)																$ 53,780
Unamortized Debt Discount																$ 0
Class of Warrant or Right, Number of Securities Called by Warrants or Rights																	120,000
Class of Warrant or Right, Exercise Price of Warrants or Rights																	$ 0.30
Fair Value Adjustment of Warrants																	$ 53,780
Number Of Warrant Issued																	120,000
Warrant Exercise Price																	$ 0.30
Accounts Receivable Financing Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity														$ 1,000,000
Long-term Debt, Gross														200,000
Documentation, Legal and Audit Fees														$ 1,330
Debt Instrument Fee, Description														Borrower is obligated to pay Crestmark Bank a fee of $20,000 and if terminated after the first anniversary and prior to the second anniversary then Borrower shall pay a fee of $5,000.
Accounts Receivable Financing Facility [Member] | Maximum
Percentage Of Accounts Receivable Advanced							90.00%
Restricted Stock [Member]
Notes Payable			$ 147,608
Common Stock Issued Shares Settlement Of Notes Payable		30,000	400,000
Stock Issued During Period, Shares, Other										511,370									203,525
Stock Issued During Period, Value, Other									$ 203,525
Loss On Settlement Extinguishment Of Debt																			$ 101,251
Secured Note October 2010 [Member]
Notes Payable																						0	180,552
Secured Note August 2017 [Member]
Notes Payable																						0	49,885
Secured Note August 2023 [Member] | Maximum
Percentage of Voting Interests Held By Shareholder																									8.00%
Secured Note August 2023 [Member] | Minimum
Percentage of Voting Interests Held By Shareholder																									2.72%
Secured Note February 2017 [Member]
Notes Payable																						10,573	25,960
Secured Note January 2018 [Member]
Debt Instrument, Interest Rate, Stated Percentage																																	6.29%
Notes Payable																						28,000	35,561
Secured Note June 2018 [Member]
Debt Instrument, Face Amount																							143,965							$ 347,500
Debt Instrument, Interest Rate, Stated Percentage																															20.00%
Deferred Financing Cost																															$ 43,412
Notes Payable																						0	143,965
Amortization of Debt Discount (Premium)																						43,411
Unsecured Note August 10 2018 [Member]
Debt Instrument, Face Amount																													$ 40
Debt Instrument Additional Face Amount																													$ 25,000
Debt Instrument, Interest Rate, Stated Percentage																													10.00%
Percentage of Voting Interests Held By Shareholder																													7.50%
Secured Note Dec 2018 One [Member]
Debt Instrument, Face Amount											$ 100,000									$ 100,000
Debt Instrument, Interest Rate, Stated Percentage											10.00%									10.00%
Deferred Financing Cost											$ 65,446									$ 65,446
Notes Payable																						100,000	100,000
Percentage of Voting Interests Held By Shareholder											8.80%									8.80%
Secured Note Dec 2018 Two [Member]
Debt Instrument, Face Amount											$ 100,000									$ 100,000
Debt Instrument, Interest Rate, Stated Percentage											10.00%									10.00%
Deferred Financing Cost											$ 65,446									$ 65,446
Notes Payable																						100,000	100,000
Percentage of Voting Interests Held By Shareholder											7.50%									7.50%
Secured Note Dec 2018 Three [Member]
Debt Instrument, Face Amount											$ 100,000									$ 100,000
Debt Instrument, Interest Rate, Stated Percentage											10.00%									10.00%
Deferred Financing Cost											$ 65,446									$ 65,446
Notes Payable																						100,000	100,000
Secured Note Dec 2018 Four [Member]
Debt Instrument, Interest Rate, Stated Percentage											6.00%									6.00%
Notes Payable																						$ 792,470	800,000
Debt Instrument, Periodic Payment											$ 7,500									$ 7,500
Secured Note Dec 2019 One [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.80%
Percentage of Voting Interests Held By Shareholder	12.00%																					12.00%
Secured Note Payable April 2020 [Member]
Percentage of Voting Interests Held By Shareholder																								18.00%
Secured Note Jan 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage										10.00%
Notes Payable										$ 100,000
Accrued Interest										$ 2,274
Percentage of Voting Interests Held By Shareholder										8.80%
Secured Note May 2019 One [Member]
Debt Instrument, Face Amount																												$ 100,000
Debt Instrument, Interest Rate, Stated Percentage																												10.00%
Notes Payable																						$ 100,000	0
Percentage of Voting Interests Held By Shareholder																												8.80%
Secured Note May 2019 Two [Member]
Debt Instrument, Interest Rate, Stated Percentage																												8.80%
Notes Payable																						80,000	0
Percentage of Voting Interests Held By Shareholder																												10.00%
Secured Note September 2019 [Member]
Debt Instrument, Face Amount																											$ 200,000
Notes Payable																						200,000	0
Secured Note July 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage						7.00%
Notes Payable						$ 247,637																123,818	0
Percentage of Voting Interests Held By Shareholder						7.00%
Convertible Notes Payable						$ 123,818
Stock Issued During Period, Shares, Restricted Stock Award, Gross						353,766
Secured Note July 2019 [Member] | Jake Oilfield Solutions LLC [Member]
Notes Payable						$ 123,819
Secured Note December, 2019
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Notes Payable																						50,000	$ 0
Debt Instrument, Periodic Payment	$ 5,000
Warrants and Rights Outstanding, Term	10 years
First payment amount due	$ 25,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	75,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.15
Number Of Warrant Issued	75,000
Warrant Exercise Price	$ 0.15
Warrants and Rights Outstanding	$ 17,947
Unsecured Note with Vendor October 2019 [Member]
Debt Instrument, Face Amount																										$ 135,375
Debt Instrument, Interest Rate, Stated Percentage																										10.00%
Unsecured Note, October 2, 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage				5.50%
Notes Payable to Banks [Member] | Secured Note January 2018 [Member]
Debt Instrument, Face Amount																																	$ 41,481		$ 53,610
Debt Instrument, Interest Rate, Stated Percentage																																	6.29%		6.00%
Notes Payable, Other Payables [Member] | Secured Note October 2010 [Member]
Debt Instrument, Face Amount																																				$ 307,391	$ 450,000
Debt Instrument, Interest Rate, Stated Percentage																																				6.00%	8.00%
Notes Payable, Other Payables [Member] | Secured Note August 2017 [Member]
Debt Instrument, Face Amount													$ 66,348
Debt Instrument, Interest Rate, Stated Percentage													7.25%																					7.25%
Repayments of Notes Payable													$ 12,086
Debt Instrument, Periodic Payment													$ 1,400
Notes Payable, Other Payables [Member] | Secured Note February 2017 [Member]
Debt Instrument, Interest Rate, Stated Percentage																																			6.00%
Notes Payable, Other Payables [Member] | Secured Note January 2018 [Member]
Debt Instrument, Interest Rate, Stated Percentage																																				6.00%
Notes Payable, Other Payables [Member] | Secured Note Dec 2018 Four [Member]
Debt Instrument, Interest Rate, Stated Percentage											6.00%									6.00%
Crestmark Bank [Member]
Repayments of Lines of Credit																						3,023,808
Proceeds from Lines of Credit																						2,340,922
Line of Credit, Current																						0
Net payments of line of credit																						$ 593,888
Notes Payable To Related Party [Member] | Mr Christian [Member]
Debt Instrument, Interest Rate, Stated Percentage												5.00%
Debt Instrument, Periodic Payment												$ 4,496
Convertible Notes Payable [Member]
Debt Instrument, Face Amount																			$ 50,000		$ 250,000
Debt Instrument, Interest Rate, Stated Percentage																			8.50%		8.50%
Debt Instrument, Convertible, Beneficial Conversion Feature																					$ 100,000

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	Oct. 17, 2019	Oct. 04, 2019	Oct. 01, 2019	Jan. 11, 2019	Sep. 28, 2018	Oct. 31, 2019	May 31, 2019	Apr. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Oct. 02, 2019	Jun. 30, 2019	Jun. 18, 2019	Dec. 07, 2018
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures										1,390,000
Proceeds from Issuance of Common Stock									$ 359,000	$ 276,043
Debt Conversion, Converted Instrument, Shares Issued										25,500
Settlements of liabilities									138,012	$ 12,000
Loss on settlement extinguishment of debt				$ 101,251					13,328	3,290
Shares issued of restricted common shares					1,000,000
Stock Issued During Period, Value, Issued for Services										28,604
Recognized service expenses									246,099	60,500
Stock Issued During Period, Value, Purchase of Assets										700,000
Stock Issued During Period, Value, New Issues									$ 359,000	276,043
Fair value of common share issued									124,688
Gain (loss) on settlement of notes payable									$ (82,843)	$ 9,151
Interest Costs Capitalized			$ 4,559
Principal amount			$ 44,559				$ 100,000
Number of common stock purchase warrants issued (in shares)			120,000				100,000				100,000		150,000	500,000
Estimated assets life (in years)										10 years
Term of warrants			10 years
Warrant Exercise Price			$ 0.15				$ 0.30				$ 0.15		$ 0.30	$ 0.40
Assets held for sale of cash proceeds		$ 30,000								$ 42,300
Proceeds from sale of assets		30,000				$ 30,000
Note balance at the time of sale of property									3,071,220	1,535,924
Fair value of stock issued									219,882	0
Fair value of stock issued settlement of accounts payable									144,016	$ 12,000
Warrant [Member]
Number of common stock purchase warrants issued (in shares)			40,000
Term of warrants			10 years
Warrant Exercise Price			$ 0.15
Investor [Member]
Principal amount												$ 80,000
Number of common stock purchase warrants issued (in shares)												120,000
Warrant Exercise Price												$ 0.30
Three Consultants [Member]
Shares issued of restricted common shares										80,000
Recognized service expenses									$ 31,896
One Consultants [Member]
Shares issued of restricted common shares							200,000
Restricted Stock [Member]
Proceeds from Issuance of Common Stock										$ 278,000
Payments of Stock Issuance Costs										$ 1,957
Settlements of liabilities								$ 100,000
Loss on settlement extinguishment of debt								$ 101,251
Shares issued of restricted common shares								511,370	393,312
Fair value of common share issued				511,370				203,525
Amount settled of notes payable								$ 2,274
Note balance at the time of sale of property		$ 147,608
Issue of restricted share	30,000	400,000
Fair value of stock issued		$ 99,200
Fair value of stock issued settlement of accounts payable	$ 6,000	18,408
Gain (loss) on settlement of accounts payable	$ 0
Restricted Stock [Member] | Investor [Member]
Proceeds from Issuance of Common Stock									$ 359,000
Shares issued of restricted common shares									1,436,000
Common Stock [Member]
Shares issued of restricted common shares										80,000
Stock Issued During Period, Value, Issued for Services										$ 80
Stock Issued During Period, Shares, Purchase of Assets										1,000,000
Stock Issued During Period, Value, Purchase of Assets										$ 1,000
Stock Issued During Period, Value, New Issues									$ 1,436	$ 1,390
Stock Issued During Period, Shares, New Issues									1,436,000	1,390,000
MG Cleaners LLC [Member]
Proceeds from sale of assets		30,000
Note balance at the time of sale of property		$ 147,608

STOCKHOLDERS' DEFICIT - Preferr

STOCKHOLDERS' DEFICIT - Preferred stock (Details) - USD ($)	Jun. 04, 2019	Jan. 12, 2019	Jan. 11, 2019	Sep. 28, 2018	Apr. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Stock Issued During Period, Shares, Other						124,688
Debt Conversion, Original Debt, Amount						$ 138,012	$ 12,000
Loss On Settlement Extinguishment Of Debt			$ 101,251			13,328	3,290
Proceeds from Issuance of Common Stock						359,000	276,043
Stock Issued During Period, Shares, Issued for Services				1,000,000
Stock Issued During Period, Value, Issued for Services							28,604
Recognized service expenses						$ 246,099	$ 60,500
Preferred Stock, Shares Authorized						1,000,000	1,000,000
Preferred stock dividend						$ 30,740
Restricted Stock [Member]
Stock Issued During Period, Shares, Other			511,370		203,525
Debt Conversion, Original Debt, Amount					$ 100,000
Stock Issued During Period, Value, Other		$ 203,525
Loss On Settlement Extinguishment Of Debt					$ 101,251
Proceeds from Issuance of Common Stock							$ 278,000
Stock Issued During Period, Shares, Issued for Services					511,370	393,312
Series A Preferred Stock
Preferred Stock, Dividend Rate, Percentage	3.00%
Preferred Stock, Shares Authorized						2,000	2,000
Preferred Stock, Stated Value per share	$ 1,000
Preferred Stock, Convertible, Conversion Price						$ 0.50
Preferred Stock, Convertible, Stock Price Trigger						$ 0.60
Preferred Stock, Convertible Threshold Trading Days						20 days

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - Employee Stock Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Outstanding - Aggregate Number - Beginning Balance	640,000	510,000
Granted - Aggregate Number	325,000	150,000
Exercised - Aggregate Number	0	0
Cancelled, Forfeited or Expired - Aggregate Number	(120,000)	(20,000)
Outstanding - Aggregate Number - Ending Balance	845,000	640,000	510,000
Outstanding - Exercisable	886,667
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 376,800	$ 318,150
Granted - Aggregate Exercise Price	141,250	114,500
Exercised - Aggregate Exercise Price	0	0
Cancelled, forfeited or expired - Aggregate Exercise Price	(77,850)	(55,850)
Outstanding - Aggregate Exercise Price - Ending Balance	440,200	$ 376,800	$ 318,150
Outstanding - Exercisable Aggregate Exercise Price	$ 376,167
Exercised- Exercise Price Range	$ 0	$ 0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.50	0.57
Granted - Weighted Average Exercise Price	0.43	0.76
Exercised - Weighted Average Exercise Price	0	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	1.54	2.79
Outstanding - Weighted Average Exercise Price - Ending Balance	0.45	0.50	$ 0.57
Outstanding - Exercisable Weighted Average Exercise Price	0.42
Maximum
Outstanding - Exercise Price Range - Maximum	$ 2	$ 2.18	3.29
Exercise Price Range - Cancelled, Forfeited or Expired	$ 2.18	$ 3.29
Granted - Exercise Price Range	$ 0.79	$ 0.79
Outstanding - Exercisable Exercise Price Range	2
Minimum
Outstanding - Exercise Price Range - Minimum	$ 0.24	$ 0.24	$ 0.24
Exercise Price Range - Cancelled, Forfeited or Expired	$ 0.37	$ 2.45
Granted - Exercise Price Range	$ 0.25	$ 0.75
Outstanding - Exercisable Exercise Price Range	$ 0.24

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock warrant information (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Outstanding - Aggregate Number - Beginning Balance	525,001	0
Granted - Aggregate Number	905,000	525,001
Exercised - Aggregate Number	0	0
Cancelled, Forfeited or Expired - Aggregate Number	0	0
Outstanding - Aggregate Number - Ending Balance	1,430,001	525,001
Outstanding - Exercisable	1,430,001
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 218,750	$ 0
Granted - Aggregate Exercise Price	211,250	218,750
Exercised - Aggregate Exercise Price	0	0
Cancelled, forfeited or expired - Aggregate Exercise Price	0	0
Outstanding - Aggregate Exercise Price - Ending Balance	430,000	$ 218,750
Outstanding - Exercisable Aggregate Exercise Price	$ 430,000
Outstanding - Excerise Price Range - Beginning Balance		$ 0
Exercised - Exercise Price Range	$ 0	0
Exercise Price Range - Cancelled, Forfeited or Expired	0	0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.42	0
Granted - Weighted Average Exercise Price	0.30	0.42
Exercised - Weighted Average Exercise Price	0	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0	0
Outstanding - Weighted Average Exercise Price - Ending Balance	0.30	0.42
Outstanding - Exercisable Weighted Average Exercise Price	0.30
Maximum
Outstanding - Excerise Price Range - Beginning Balance	0.75
Granted - Exercise Price Range	0.30	0.75
Outstanding - Exercise Price Range - Ending Balance	0.75	0.75
Outstanding - Exercisable Exercise Price Range	0.75
Minimum
Outstanding - Excerise Price Range - Beginning Balance	0.40
Granted - Exercise Price Range	0.15	0.40
Outstanding - Exercise Price Range - Ending Balance	0.15	$ 0.40
Outstanding - Exercisable Exercise Price Range	$ 0.15

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	Oct. 17, 2019	Jul. 26, 2019	Dec. 31, 2019	Oct. 31, 2019	Sep. 30, 2019	Jul. 31, 2019	Jun. 30, 2019	May 31, 2019	Jul. 31, 2018	May 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Expected option term (years)											5 years	5 years
Intrinsic value of oustanding Stock option			$ 0								$ 0	$ 84,000
Debt Instrument, Unamortized Discount			242,655								$ 242,655	239,750
Weighted average remaining contractual life											3 years 11 days
Internsic value of outstanding stock warrants			$ 30,150								$ 30,150	35,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period										5 years
Stock Option Two [Member]
Stock options issued (in shares)			75,000	260,000	200,000		270,000	100,000
Expected option term (years)			10 years	10 years	5 years		10 years	5 years
Exercise price			$ 0.15	$ 0.15	$ 0.25		$ 0.30	$ 0.30			$ 0.15
Share Price			$ 0.24	$ 0.12	$ 0.17		$ 0.45	$ 0.45			$ 0.24
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			182.00%	179.00%	206.00%		175.00%	199.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions			1.90%	1.70%	1.70%		2.10%	2.30%
Debt Instrument, Unamortized Discount			$ 17,947	$ 31,049	$ 33,155		$ 121,004	$ 44,091			$ 17,947
Issued vested common stock options								$ 0.30
Stock Option [Member]
Stock options issued (in shares)	25,000								50,000
Expected option term (years)									5 years
Exercise price	$ 0.25								$ 0.79
Weighted average remaining contractual life											6 years 4 months 17 days
Allocated Share-based Compensation Expense									$ 34,736		$ 3,677
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years					3 years
Employee Stock Option [Member]
Allocated Share-based Compensation Expense											$ 154,003	$ 53,053
Restricted Stock [Member]
Stock options issued (in shares)	30,000
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture	$ 3,677
Director [Member]
Stock options issued (in shares)											100,000
Exercise price			$ 0.45								$ 0.45
Stock option contractual term (in years)											5 years
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		$ 87,825
Director [Member] | Employee Stock Option [Member]
Allocated Share-based Compensation Expense											$ 87,825
Warrant [Member]
Stock options issued (in shares)										100,000
Exercise price										$ 0.75
Allocated Share-based Compensation Expense										$ 51,567

ACQUISITION (Details)

ACQUISITION (Details) - USD ($)	Jun. 26, 2019	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Cash, net		$ 500,000	$ 0
Trinity Services LLC [Member]
Business Acquisition [Line Items]
Cash, net	$ 500,000	500,000
Preferred stock issued		1,939,000
Total purchase consideration		2,439,000
Accounts receivable		1,195,534
Cost in excess of billings		31,303
Property and equipment		2,887,441
Right of use assets-operating leases		87,900
Accounts payable and accrued expenses		(834,363)
Right of use assets - operating leases		(87,900)
Notes payable		(840,915)
Total purchase consideration		$ 2,439,000

ACQUISITION - Unaudited pro for

ACQUISITION - Unaudited pro forma financial information (Details) - Trinity Services LLC and MWTS [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Revenue	$ 9,403,929	$ 4,580,791
Operating loss	(3,321,714)	(1,367,528)
Net loss	$ (3,910,325)	$ (1,668,407)
Loss per common share - basic and diluted	$ (0.28)	$ (0.13)

ACQUISITION - Additional Inform

ACQUISITION - Additional Information (Details) - USD ($)	Jun. 26, 2019	Dec. 07, 2018	Dec. 31, 2019	Dec. 31, 2018	Oct. 01, 2019	Sep. 20, 2019	Jun. 03, 2019	May 31, 2019	Apr. 30, 2019	Sep. 28, 2018	Jun. 08, 2018
Expected option term (years)			5 years	5 years
Debt Instrument, Interest Rate, Stated Percentage		10.00%			6.50%	12.00%					6.50%
Payments to Acquire Businesses, Gross			$ 500,000	$ 0
Debt Instrument, Face Amount					$ 44,559			$ 100,000
Debt Instrument, Convertible, Conversion Price									$ 0.50	$ 0.50
Revenues			6,474,268	4,422,436
Net Income (Loss) Attributable to Parent			(3,984,358)	(1,143,378)
Common Stock [Member]
Net Income (Loss) Attributable to Parent			0	0
Momentum Water Transfer Services LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		550,000
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Business Acquisition, Share Price		$ 0.001
Payments to Acquire Businesses, Gross		$ 308,000
Business Combination, Consideration Transferred, Liabilities Incurred		53,710
Debt Instrument, Face Amount		$ 800,000
Revenues				48,577
Net Income (Loss) Attributable to Parent			$ 244,762	$ 67,132
Trinity Services LLC [Member]
Share Price			$ 0.50
Exercise price			$ 0.42
Expected option term (years)			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			36.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions			1.70%
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	2,000
Payments to Acquire Businesses, Gross	$ 500,000		$ 500,000
Debt Instrument, Face Amount	$ 841,000
Preferred stock, stated value							$ 2,000,000
Revenues			$ 1,878,369
Trinity Services LLC [Member] | Common Stock [Member]
Sale of Stock, Price Per Share			$ 0.60
Trinity Services LLC [Member] | Convertible Preferred Stock [Member]
Debt Instrument, Convertible, Conversion Price			$ 0.50
Trinity Services LLC [Member] | Series A Secured Convertible Preferred Stock [Member]
Debt Instrument, Interest Rate, Stated Percentage	3.00%
Business Acquisition, Share Price	$ 1,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details)	Jan. 02, 2020USD ($)installment	Oct. 28, 2019USD ($)installment	Oct. 02, 2019USD ($)installment	May 31, 2019USD ($)	Oct. 31, 2017USD ($)	Dec. 31, 2019USD ($)	Oct. 01, 2019USD ($)	Sep. 20, 2019	Jun. 26, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 07, 2018	Jun. 08, 2018
Severance pay per month				$ 14,167
Debt Instrument, Face Amount				$ 100,000			$ 44,559
Debt Instrument, Interest Rate, Stated Percentage							6.50%	12.00%			10.00%	6.50%
Settlement accrual						$ 60,000				$ 0
Stephen Christian [Member]
Officers Compensation Description					monthly salary of $8,333 for the first six months of the effective date and $10,000 a month thereafter
Chief Financial Officer [Member]
Officers Compensation					$ 15,000
Officers Vehicle Allowances					$ 750
Trinity Services LLC [Member]
Debt Instrument, Face Amount									$ 841,000
Trinity Services LLC [Member] | Premium Finance Note [Member]
Debt Instrument, Face Amount		$ 114,993	$ 125,377
Debt Instrument, Periodic Payment		$ 21,073	$ 21,009
Number Of Equal Payments | installment		10	10
Debt Instrument, Interest Rate, Stated Percentage		6.50%	5.50%
Subsequent Event [Member]
Number of installments for litigation settlement | installment	2
Settlement amount	$ 60,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - (Details)	Dec. 31, 2018USD ($)
COMMITMENTS AND CONTINGENCIES
Operating Leases, Future Minimum Payments, Due in Two Years	$ 39,940
Operating Leases, Future Minimum Payments, Due in Three Years	18,340
Operating Leases, Future Minimum Payments, Due in Four Years	0
Operating Leases, Future Minimum Payments, Due in Five Years	$ 0

LEASES (Details)

LEASES (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
LEASES
Operating lease cost	$ 256,415
Finance lease cost
Amortization of right-of-use assets	40,349
Interest on lease liabilities	16,572
Total finance lease cost	56,921
Short-term lease cost	633,601
Variable lease cost	0
Sublease income	0
Total lease cost	$ 946,937

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 160,634
Operating cash flows from finance leases	16,351
Financing cash flows from finance leases	$ 66,470	$ 0

LEASES - Lease-related assets a

LEASES - Lease-related assets and liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Lease Position
Operating lease right-of-use assets	$ 266,158	$ 0
Right of use liability operating lease short term	113,479	0
Right of use liability operating lease long term	164,679	0
Total operating lease liabilities	278,158
Finance Leases
Equipment	190,241
Accumulated depreciation	(38,691)
Net Property	124,463
Long-term debt due within one year	47,382	$ 0
Long-Term Debt	24,315
Total finance lease liabilities	$ 71,697

LEASES - Other information (Det

LEASES - Other information (Details)	Dec. 31, 2019
Weighted-average remaining lease term (years)
Operating leases	3 years 7 months 6 days
Finance leases	1 year 7 months 6 days
Weighted-average discount rate
Operating leases	13.00%
Finance leases	9.00%

LEASES - Maturities of lease li

LEASES - Maturities of lease liabilities (Details)	Dec. 31, 2019USD ($)
LEASES
2020	$ 146,937
2021	106,861
2022	47,673
2023	26,000
2024	10,000
2025 and thereafter	0
Total future undiscounted lease payments	337,471
Less: Interest	(59,313)
Total operating lease liabilities	278,158
2020	53,476
2021	15,769
2022	10,404
2023	1,287
2024	0
2025 and thereafter	0
Total future undiscounted lease payments	80,936
Less: Interest	(9,239)
Total finance lease liabilities	$ 71,697

LEASES - Future minimum lease p

LEASES - Future minimum lease payments (Details)	Dec. 31, 2018USD ($)
LEASES
2019	$ 145,940
2020	39,940
2021	18,340
2022	0
2023	0
Total	$ 204,220

LEASES - Additional Information

LEASES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Number of Additional Leases	0
Finance Lease, Right-of-Use Asset	$ 43,888
Operating Lease, Right-of-Use Asset	266,158	$ 0
Operating Lease, Liability	$ 278,158
Finance lease one
Lessee, Finance Lease, Term of Contract	3 years
Finance Lease Monthly Rental Payments	$ 671
Finance lease two
Lessee, Finance Lease, Term of Contract	48 months
Finance Lease Monthly Rental Payments	$ 644
Operating lease vehicles
Operating Lease, Right-of-Use Asset	$ 65,266
Operating lease vehicle one
Lessee, Operating Lease, Term of Contract	4 years
Operating Lease Monthly Rental Payments	$ 875
Operating lease vehicle two
Lessee, Operating Lease, Term of Contract	4 years
Operating Lease Monthly Rental Payments	$ 875
Office and warehouse space, Trinity Acquisition
Lessee, Operating Lease, Term of Contract	60 months
Operating Lease Monthly Rental Payments	$ 2,000
Operating Lease, Right-of-Use Asset	87,900
Operating Lease, Liability	$ 87,900
Minimum
Remaining Lease Term	1 year
Maximum
Remaining Lease Term	4 years

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Feb. 11, 2019	Sep. 28, 2018	Sep. 19, 2017	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2019
Payments to Acquire Businesses, Gross				$ 500,000	$ 0
Acquisition cost				70,945	58,905
Shares issued for services					28,604
Shares issued for services (in shares)		1,000,000
MG Cleaners LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			4,578,276
Payments to Acquire Businesses, Gross			$ 300,000
Business Combination, Consideration Transferred, Liabilities Incurred			250,000
Business Combination, Consideration Transferred, Other			50,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned			$ 500,000
Due to Related Parties				$ 0	$ 21,000
Flemming And Boylan And Christian [Member]
Due to Employees						$ 12,500
John Boylan [Member]
Acquisition cost	$ 13,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
INCOME TAXES
Current income tax expense (benefit)	$ 0	$ 0
Deferred income tax expense (benefit)	0	(245,000)
Valuation allowance	0	245,000
Income tax expense (benefit)	$ 0	$ 0

INCOME TAXES - Components of de

INCOME TAXES - Components of deferred tax assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax asset:
Net operating loss carryforwards	$ 749,000	$ 414,000
Income not currently incurred	(77,000)	(13,000)
Total	672,000	401,000
Valuation allowance	(672,000)	(401,000)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES - Additional infor

INCOME TAXES - Additional information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
INCOME TAXES
Operating Loss Carry forwards Expiration Term	20 year
Operating Loss Carryforwards	$ 749,000	$ 3,415,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	$ 4,716,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	21.00%
Operating Loss Carry forwards Offset Of Taxable Income Percentage	80.00%		80.00%

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional information (Details)

Feb. 28, 2021

Mar. 25, 2020USD ($)installment

Mar. 06, 2020USD ($)item$ / sharesshares

Feb. 28, 2020$ / sharesshares

Feb. 27, 2020USD ($)$ / sharesshares

May 31, 2020USD ($)

Apr. 30, 2020USD ($)

May 31, 2020USD ($)

Dec. 31, 2019USD ($)$ / shares

Dec. 31, 2018USD ($)$ / shares

Feb. 27, 2022

Feb. 27, 2021

Jan. 23, 2020USD ($)

Oct. 04, 2019USD ($)

Oct. 02, 2019$ / sharesshares

Oct. 01, 2019USD ($)$ / sharesshares

Sep. 20, 2019

Jun. 18, 2019$ / sharesshares

May 31, 2019USD ($)$ / sharesshares

Apr. 30, 2019$ / shares

Dec. 07, 2018$ / sharesshares

Sep. 28, 2018$ / shares

Jun. 08, 2018

Subsequent Event [Line Items]

Debt Instrument, Face Amount

$ 44,559

$ 100,000

Number of common stock purchase warrants issued (in shares) | shares

100,000

120,000

150,000

100,000

500,000

Exercise price of warrants | $ / shares

$ 0.15

$ 0.15

$ 0.30

$ 0.30

$ 0.40

Debt instrument, conversion price (in dollars per share) | $ / shares

$ 0.50

$ 0.50

Amount of notes payable for which amendments are entered by the company

$ 3,071,220

$ 1,535,924

Cash

$ 500,000

$ 0

Common stock, par value per share (in dollars per share) | $ / shares

$ 0.001

$ 0.001

Interest rate on notes issued (as a percent)

6.50%

12.00%

10.00%

6.50%

Term of warrants

10 years

Proceeds from promissory notes

$ 0

$ 546,243

MG Cleaners LLC [Member]

Subsequent Event [Line Items]

Amount of notes payable for which amendments are entered by the company

$ 147,608

Series B Preferred Stock

Subsequent Event [Line Items]

Stated value per share (in dollars per share) | $ / shares

$ 0.001

$ 0.001

Subsequent Event [Member]

Subsequent Event [Line Items]

Number of common stock purchase warrants issued (in shares) | shares

2

Number of shares called by each warrant (in shares) | shares

166,667

Exercise price of warrants | $ / shares

$ 0.20

Amount of notes payable for which amendments are entered by the company

$ 100,000

Number of separate amendments | item

2

Stock options issued (in shares) | shares

2,025,000

Stock options, vesting period

3 years

Stock options, exercise price | $ / shares

$ 0.30

Stock options, term

P5Y

Term of warrants

10 years

Subsequent Event [Member] | Secured Note January, 2020

Subsequent Event [Line Items]

Debt Instrument, Face Amount

$ 1,272,780

Precomputed interest

$ 210,018

Number of monthly installments | installment

36

Debt Instrument, Periodic Payment

$ 35,355

Subsequent Event [Member] | Amerisource Note

Subsequent Event [Line Items]

Debt Instrument, Face Amount

$ 1,600,000

Number of days written notice for termination of debt

10 days

Debt instrument, conversion price (in dollars per share) | $ / shares

$ 0.25

Shares issued (in shares) | shares

2,498,736

Interest rate on notes issued (as a percent)

10.00%

Subsequent Event [Member] | Amerisource Note | Forecast [Member]

Subsequent Event [Line Items]

Interest rate on notes issued (as a percent)

12.00%

11.00%

Subsequent Event [Member] | Paycheck Protection Program [Member]

Subsequent Event [Line Items]

Interest rate on notes issued (as a percent)

1.00%

1.00%

1.00%

Subsequent Event [Member] | 5J Entities

Subsequent Event [Line Items]

Total purchase consideration

$ 27,300,000

Equipment refinance basis (as a percent)

75.00%

Cash payment due at the end of the lease term

$ 831,880

Equipment refinance, monthly fee payable period

51 months

Equipment refinance amount

$ 11,950,000

Subsequent Event [Member] | 5J Entities | Amerisource Financing

Subsequent Event [Line Items]

Debt Instrument, Face Amount

10,000,000

Subsequent Event [Member] | 5J Entities | Amerisource Equipment Loan

Subsequent Event [Line Items]

Debt Instrument, Face Amount

$ 1,401,559

Origination fee (as a percent)

1.50%

Debt instrument, term

36 months

Description of variable rate basis

prime rate plus

Basis spread on variable rate (as a percent)

5.25%

Subsequent Event [Member] | 5J Entities | Amerisource Bridge Facility

Subsequent Event [Line Items]

Debt Instrument, Face Amount

$ 550,690

Origination fee (as a percent)

5.00%

Debt instrument, term

6 months

Subsequent Event [Member] | 5J Entities | Amerisource AR Facility

Subsequent Event [Line Items]

Number of days written notice for termination of debt

60 days

Early termination fee, if twelve months or less remaining in the debt term (as a percent)

1.00%

Description of variable rate basis

prime rate

Early termination fee, if more than 12months remaining in the debt term (as a percent)

2.00%

Basis spread on variable rate (as a percent)

4.50%

Initial collateral management fee (as a percent)

0.75%

One time commitment fee

$ 100,000

Maximum availability (as a percent)

85.00%

Non-usage fee (as a percent)

0.35%

Maximum borrowing capacity

$ 10,000,000

Subsequent Event [Member] | 5J Oilfield Services LLC

Subsequent Event [Line Items]

Notes issued

$ 2,000,000

Membership interest acquired (as a percent)

100.00%

Cash

$ 6,840,000

Period for considering EBITDA to debt ratio for principal payments

12 months

Threshold maximum EBITDA to debt service payments ratio

1

Repayment of community line of credit balance

$ 5,860,000

Principal amount of notes assumed

$ 1,034,000

Interest rate on notes issued (as a percent)

10.00%

Subsequent Event [Member] | 5J Oilfield Services LLC | Series B Preferred Stock

Subsequent Event [Line Items]

Number of stock issued as consideration | shares

6,000

Conversion period

3 years

Common stock, par value per share (in dollars per share) | $ / shares

$ 0.001

Dividend rate (as a percent)

5.00%

Stated value per share (in dollars per share) | $ / shares

$ 1,000

Conversion price (in dollars per share) | $ / shares

$ 1.25

Subsequent Event [Member] | 5J Trucking LLC

Subsequent Event [Line Items]

Membership interest acquired (as a percent)

100.00%

Principal amount of notes assumed

$ 5,564,000

Hancock Whitney Bank [Member] | Subsequent Event [Member] | Paycheck Protection Program [Member] | 5J Oilfield Services LLC

Subsequent Event [Line Items]

Debt instrument, term

2 years

Proceeds from promissory notes

$ 3,148,100

Prosperity Bank [Member] | Subsequent Event [Member] | Paycheck Protection Program [Member]

Subsequent Event [Line Items]

Debt instrument, term

2 years

2 years

Prosperity Bank [Member] | Subsequent Event [Member] | Paycheck Protection Program [Member] | SMG Industries Inc [Member]

Subsequent Event [Line Items]

Proceeds from promissory notes

$ 72,500

$ 72,500

Prosperity Bank [Member] | Subsequent Event [Member] | Paycheck Protection Program [Member] | Trinity Services LLC [Member]

Subsequent Event [Line Items]

Proceeds from promissory notes

$ 195,000

Prosperity Bank [Member] | Subsequent Event [Member] | Paycheck Protection Program [Member] | Jake Oilfield Solutions LLC [Member]

Subsequent Event [Line Items]

Proceeds from promissory notes

21,200

Prosperity Bank [Member] | Subsequent Event [Member] | Paycheck Protection Program [Member] | MG Cleaners LLC [Member]

Subsequent Event [Line Items]

Proceeds from promissory notes

$ 190,000

Red River Bank [Member] | Subsequent Event [Member] | Trinity Services LLC [Member]

Subsequent Event [Line Items]

Maximum borrowing capacity

$ 200,000

Line of credit facility interest rate percentage

5.75%

SUBSEQUENT EVENTS - Unaudited P

SUBSEQUENT EVENTS - Unaudited Pro Forma Financial Information (Details) - 5J, Trinity and MWTS [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Subsequent Event [Line Items]
Revenue	$ 64,073,002	$ 72,937,686
Operating income (loss)	(8,311,860)	1,513,018
Net income (loss) attributable to common shareholders	$ (9,977,719)	$ 1,673,981
Loss per common share - basic and diluted	$ (0.72)	$ 0.15