SMG Industries (SMGI) 10-Q 14 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 14, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Registrant Name	SMG Industries Inc.
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Trading Symbol	SMGI
Entity Common Stock, Shares Outstanding		13,885,106
Entity Emerging Growth Company	false
Entity Small Business	true

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 70,432	$ 1,608
Accounts receivable, net of allowance for doubtful accounts of $25,000 and $25,000	927,796	703,959
Inventory	128,425	140,662
Assets held for sale	42,300	42,300
Prepaid expenses and other current assets	81,071	96,871
Total current assets	1,250,024	985,400
Property and equipment, net of accumulated depreciation of $379,541 and $306,155	2,009,995	1,998,009
Other assets	18,920	27,631
Right of use assets - operating lease	313,372	0
Intangible assets, net of accumulated amortization $17,594 and $10,344	322,406	329,656
Goodwill	185,751	185,751
Total assets	4,100,468	3,526,447
Current liabilities:
Accounts payable	1,586,339	968,507
Accounts payable - related party	0	21,000
Accrued expenses and other liabilities	262,540	207,911
Right of use liabilities - operating leases short term	153,939	0
Right of use liabilities - finance leases short term	25,495	0
Deferred revenue	0	39,877
Secured line of credit	655,275	593,888
Current portion of note payable - related party	50,642	62,750
Current portion of unsecured notes payable	117,935	131,126
Current portion of secured notes payable, net	392,184	328,328
Current portion of capital lease liability	0	53,728
Total current liabilities	3,244,349	2,407,115
Long term liabilities:
Convertible note payable, net	173,845	161,970
Note payable - related party, net of current portion	38,290	46,913
Notes payable - secured, net of current portion	936,894	967,846
Right of use liabilities - operating leases, net of current portion	159,433	0
Right of use liabilites - finance leases, net of current portion	74,869	0
Capital lease liability, net of current portion	0	40,552
Total liabilities	4,627,680	3,624,396
Commitments and contingencies
Stockholders' deficit
Preferred stock - $0.001 par value; authorized 1,000,000 shares as of March 31, 2018 and December 31, 2018; issued and outstanding none at March 31, 2019 and December 31, 2018	0	0
Common stock - $0.001 par value; authorized 25,000,000 shares as of March 31,2019 and December 31, 2018; issued and outstanding 12,873,736 and 11,910,690 at March 31, 2019 and December 31, 2018	12,874	11,911
Additional paid in capital	1,847,603	1,567,567
Accumulated deficit	(2,387,689)	(1,677,427)
Total stockholders' deficit	(527,212)	(97,949)
Total liabilities and stockholders' deficit	$ 4,100,468	$ 3,526,447

CONSOLIDATED BALANCE SHEETS _Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Allowance for Doubtful Accounts Receivable, Current	$ 25,000	$ 25,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	379,541	306,155
Finite-Lived Intangible Assets, Accumulated Amortization	$ 17,594	$ 10,344
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
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	12,873,736	11,910,690
Common Stock, Shares, Outstanding	12,873,736	11,910,690

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
REVENUES	$ 1,752,704	$ 998,178
COST OF REVENUES	1,480,715	510,115
GROSS PROFIT	271,989	488,063
OPERATING EXPENSES:
Selling, general and administrative	838,624	421,842
Total operating expenses	838,624	421,842
INCOME FROM OPERATIONS	(566,635)	66,221
OTHER INCOME (EXPENSE)
Interest expense, net	(143,627)	(46,478)
NET INCOME (LOSS)	$ (710,262)	$ 19,743
Net Income (Loss) Per Share
Basic	$ (0.06)	$ 0
Diluted	$ (0.06)	$ 0
Weighted average shares outstanding
Basic	12,460,520	9,387,325
Diluted	12,460,520	9,651,888

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulate Deficit [Member]
Beginning balance at Dec. 31, 2017	$ (582,124)	$ 8,865	$ (56,940)	$ (534,049)
Beginnig balance (in shares) at Dec. 31, 2017		8,865,190
Shares issued for cash	226,044	$ 1,140	224,904	0
Shares issued for cash (in shares)		1,140,000
Net income (loss)	19,743	$ 0	0	19,743
Ending balance at Mar. 31, 2018	(336,337)	$ 10,005	167,964	(514,306)
Ending balance (in shares) at Mar. 31, 2018		10,005,190
Beginning balance at Dec. 31, 2017	(582,124)	$ 8,865	(56,940)	(534,049)
Beginnig balance (in shares) at Dec. 31, 2017		8,865,190
Ending balance at Dec. 31, 2018	(97,949)	$ 11,911	1,567,567	(1,677,427)
Ending balance (in shares) at Dec. 31, 2018		11,910,690
Shares issued for cash	234,000	$ 936	233,064	0
Shares issued for cash (in shares)		936,000
Shares issued to settle accounts payable	12,579	$ 27	12,552	0
Shares issued to settle accounts payable (in shares)		27,046
Share based compensation	34,420	$ 0	34,420	0
Net income (loss)	(710,262)	0	0	(710,262)
Ending balance at Mar. 31, 2019	$ (527,212)	$ 12,874	$ 1,847,603	$ (2,387,689)
Ending balance (in shares) at Mar. 31, 2019		12,873,736

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (710,262)	$ 19,743
Adjustments to reconcile net income to net cash used in operating activities:
Stock based compensation	34,420	0
Depreciation and amortization	80,636	15,386
Amortization of deferred financing costs	73,579	24,505
Loss on settlement of liability	4,007	0
Bad debt expense	0	622
Changes in:
Accounts receivable	(223,837)	(214,707)
Inventory	12,237	13,149
Prepaid expenses and other current assets	24,511	(7,939)
Accounts payable	626,404	(83,999)
Accounts payable related party	0	(55,585)
Accrued expenses and other liabilities	54,629	33,710
Deferred revenue	(39,877)	0
Net cash provided by (used in) operating activities	(63,553)	(255,115)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for purchase of property and equipment	(65,471)	(25,479)
Net cash used in investing activities	(65,471)	(25,479)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from secured line of credit, net	61,387	124,808
Proceeds from notes payable	100,000	0
Payments on notes payable	(141,991)	(100,369)
Proceeds from notes payable, related party	21,800	0
Payments on notes payable, related party	(42,531)	(12,886)
Payments on right of use liabilities - finance leases	(13,817)	0
Payments on MG Cleaners acquisition - related party	(21,000)	0
Proceeds from sales of common stock	234,000	226,044
Net cash provided by (used in) financing activities	197,848	237,597
NET CHANGE IN CASH AND CASH EQUIVALENTS	68,824	(42,997)
CASH AND CASH EQUIVALENTS, beginning of period	1,608	85,570
CASH AND CASH EQUIVALENTS, end of period	70,432	42,573
Supplemental disclosures:
Cash paid for income taxes	0	0
Cash paid for interest	61,832	21,792
Noncash investing and financing activities
Intangible assets acquired from issuance of note payable, related party	0	150,000
Purchase of fixed assets with note payable	0	41,481
Stock issued for accounts payable	8,572	0
Capitalization of right of use assets and liabilities - finance	$ 19,901	$ 0

BACKGROUND AND BASIS OF PRESENT

BACKGROUND AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION 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 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. MG Cleaners LLC., serves the drilling market segment with proprietary branded products including detergents, surfactants and degreasers (such as Miracle Blue ® The accompanying unaudited interim financial statements of SMG Industries Inc. (“we”, “our”, “SMG” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and should be read in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2018 and 2017 with are included on a Form 10-K filed on April 1, 2019. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for years ended December 31, 2018 and 2017 have been omitted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies [Text Block]	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 three months ended March 31, 2019, 630,000 of stock options, 525,001 of warrants and 500,000 shares issuable from convertible notes were considered for their dilutive effects. For the three months ended March 31, 2018, 500,000 of stock were considered for their dilutive effects. Basic and Diluted Income (Loss) March 31, 2019 March 31, 2018 Net Income (Loss) $ (710,262 ) $ 19,743 Basic and Dilutive Shares: Weighted average basic shares outstanding 12,460,520 9,387,325 Net dilutive stock options - 264,563 Dilutive shares 12,460,520 9,651,888 Recent Accounting Pronouncements 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 Company’s existing capital lease under ASC 840 is classified as a finance lease under ASC 842, with a total finance liability of $94,280 at adoption. See Note 12 for additional information on 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	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 3 – GOING CONCERN The Company considered its going concern disclosure requirements in accordance with ASC 240-40-50. The Company concluded that 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. Without a successful plan in place from management these conditions could negatively impact the Company’s ability to meets its financial obligations over the next year. In response, the Company has implemented a plan to alleviate such substantial concern plans to acquisition of an additional operating company in cross-selling additional with the acquisition’s additional customer base 8 product line acquisition in September 2018 and the operating company acquisition in December 2018. following this plan

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2019
Disclosure of Revenue [Abstract]
Revenue from Contract with Customer [Text Block]	NOTE 4 – REVENUE Disaggregation of revenue The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. Three months Three months ended Service revenue $ 897,012 $ 355,549 Product revenue 855,692 642,629 Total revenue $ 1,752,704 $ 998,178 Customer Concentration and Credit Risk During the three months ended March 31, 2019, three of our customers accounted for approximately 57% of our total gross revenues, with two customers each accounting for 21% and another accounting for 15%. No other customers exceeded 10% of revenues during 2019. During the three months ended March 31, 2018, three of our customers accounted for approximately 66% of our total gross revenues, with individual customers accounting for 30%, 20% and 16%. No other customers exceeded 10% of revenues during 2018. Two customers accounted for approximately 54% of accounts receivable at March 31, 2019, and three customers accounted for approximately 51% of accounts receivable at December 31, 2018. No other customers exceeded 10% of accounts receivable as of March 31, 2019 and December 31, 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.

INVENTORY

INVENTORY	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 5 - INVENTORY Inventory consisted of the following components: March 31, 2019 December 31, 2018 Raw materials and supplies $ 17,410 $ 8,690 Work in progress 9,275 - Finished and purchased products 101,740 131,972 Total inventory $ 128,425 $ 140,662

LONG-LIVED ASSETS

LONG-LIVED ASSETS	3 Months Ended
	Mar. 31, 2019
Long Lived Assets [Abstract]
Long Lived Assets [Text Block]	NOTE 6 – LONG-LIVED ASSETS Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: March 31, 2019 December 31, 2018 Equipment $ 1,474,179 $ 1,409,237 Downhole oil tools 700,000 700,000 Vehicles 169,697 151,497 Furniture, fixtures and other 45,660 43,430 2,389,536 2,304,164 Less: accumulated depreciation (379,541 ) (306,155 ) $ 2,009,995 $ 1,998,009 Depreciation expense for the three months ended March 31, 2019 and 2018 was $73,386 and $14,286 respectively. Intangible assets Intangible assets as of December 31, 2018 are related to the acquisition of the RigHands™ assets and the acquisition of tradenames of Momentum Water Transfer Services LLC. Intangible assets at March 31, 2019 and December 31, 2018 consisted of the following: Useful March 31, 2019 December 31, 2018 RigHands (Trademark & Formula) 15 $ 150,000 $ 150,000 MWST Tradename 10 190,000 190,000 340,000 340,000 Less: accumulated depreciation (17,594 ) (10,344 ) $ 322,406 $ 329,656 Amortization expense for the three months ended March 31, 2019 and 2018 was $7,250 and $1,100, respectively. Future amortization of the intangible assets for the years ended December 31, 2019, 2020, 2021, 2022, 2023 and beyond are $21,500, $29,000, $29,000, $29,000, $29,000 and $184,894, respectively.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 7 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of March 31, 2019 and December 31, 2018 included the following: March 31, 2019 December 31, 2018 Payroll and payroll taxes payable $ 76,721 $ 84,916 Sales tax payable 53,817 67,124 Interest payable 14,967 12,325 Credit cards payable 16,147 - Inventory purchases payable - - Other 100,888 43,546 Total Accrued Expenses $ 262,540 $ 207,911

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 8 – NOTES PAYABLE Notes payable included the following: March 31, December 31, 2019 2018 Notes payable: 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 $ 169,735 $ 180,552 Secured note payable issued August 14, 2017, bearing interest of 7.25% per year, due in monthly installments ending August 1, 2021 46,557 49,885 Secured finance facility issued February 2, 2017, bearing effective interest of 6%, due monthly installments ending August 20, 2020 21,843 25,960 Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023 33,494 35,562 Secured funding advance agreement issued June 27, 2018, bearing effective interest of 20%, due in daily installments ending April 2019, prinicipal balance $143,965, net of deferred financing costs of $43,412 43,024 143,965 Secured note payable issued to a shareholder who controls approxmately 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 approxmately 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 792,469 800,000 Secured note payable issued to a shareholder who controls approxmately 8.8% of votes on January 11, 2019, bearing interest of 10% per year, due December 7, 2019, principal balance $100,000, net of deferred financing costs of $0 100,000 - 1,507,122 1,535,924 Less discounts (178,044 ) (239,750 ) Less current maturities (392,184 ) (328,328 ) Long term debt, net of current maturities $ 936,894 $ 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. 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 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. Funding Advance Agreements – included with secured notes On June 27, 2018, the Company re-financed and paid off a prior liability due to Libertas Funding LLC. The new facility had an original principal balance of $347,500. Payments of principal and interest are paid daily. This note matures in May 2019. During the three months ended March 31, 2019, $30,544 of debt discount was amortized to interest expense. Future maturities of secured notes payable as of March 31, 2019 are as follows: 2019 $ 537,621 2020 124,483 2021 128,680 2022 100,168 2023 616,170 Total $ 1,507,122 Notes Payable – Unsecured March 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 $ 17,935 $ 31,126 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, 2019) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand 65,000 65,000 Unsecured advances from the sellers of Momentum Water Transfer Services LLC, non-interest bearing and due on demand 35,000 35,000 117,935 131,126 Less current maturities (117,935 ) (131,126 ) Long term debt, net of current maturities $ - $ - Notes Payable (Related Party On February 12, 2018, the Company’s wholly-owned subsidiary, MG Cleaners LLC (“ MG Agreement During the three months ended March 31, 2019, Stephen Christian advanced $21,800 to the Company and was repaid $30,242 by the Company. As of March 31, 2019 and December 31, 2018, $0 and $8,443 remained outstanding, respectively, with no specific repayment terms or stated interest rate. Accounts Receivable Financing Facility (Secured Line of Credit) On May 31, 2017, the Company entered into a $1 million revolving accounts receivable financing facility with Crestmark Bank. The financing facility provides for MG to have access to the lesser of (i) $1 The financing facility is paid for by the assignment of MG’s accounts receivable to Crestmark Bank and is secured by MG’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%. 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. $655,275 and $593,888 as of March 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 three months ended March 31, 2019, the Company received total cash proceeds of $1,449,426 and repaid $1,419,539 of the Line of Credit via Crestmark Bank withholding amount collected in our lock-box. In addition, Crestmark withheld $31,500 to pay for interest and fees. Net proceeds received during the three months ended March 31, 2019 on this facility were $61,387. During the three months ending March 31, 2018, the Company received total cash proceeds of $850,213 and repaid $741,114 of the Line of Credit via Crestmark Bank withholding amount collected in our lock-box. In addition, Crestmark withheld $15,709 to pay for interest and fees. Net proceeds received during the three months ending March 31, 2018 on this facility were $124,808. Convertible Notes Payable On September 28, 2018, the Company entered into a secured note purchase agreement with an individual accredited 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 three months ended March 31, 2019, $11,875 of the discount was amortized.

COMMON STOCK

COMMON STOCK	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Members' Equity Notes Disclosure [Text Block]	NOTE 9 – COMMON STOCK During the first quarter of 2019, the Company issued 27,046 of its restricted common stock in settlement of $8,572 of liabilities. The fair value of the common stock issued was $12,579 resulting in a loss on settlement of $4,007. During the first quarter of 2019, the Company issued 936,000 shares of its restricted common stock for proceeds of $234,000 from accredited investors. During the year ended December 31, 2018, the Company issued a total of 80,000 common shares to three consultants for services. During the three months ended March 31, 2019, the Company recognized expense of $20,375 related to these services.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 10 – STOCK OPTIONS AND WARRANTS Summary stock option information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 640,000 $ 320,350 $0.24-$2.18 $ 0.50 Granted - - - $ - Exercised - - - - Cancelled, forfeited or expired (10,000 ) (19,800 ) $1.78-$2.18 $ 1.98 Outstanding, March 31, 2019 630,000 $ 300,550 $0.24-$2.13 $ 0.48 Exercisable, March 31, 2019 463,334 $ 211,551 $0.24-$2.13 $ 0.46 The weighted average remaining contractual life is approximately 2.9 years for stock options outstanding on March 31, 2019. At March 31, 2019 there was $79,500 in intrinsic value of outstanding stock options. During the three months ended March 31, 2019 and 2018 share based compensation expense of $14,045 and $0 was recognized, respectively. Summary Stock warrant information is as follows: Warrants Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 525,001 218,750 $0.40-$0.75 $ 0.42 Granted - - - - Exercised - - - - Cancelled, forfeited or expired - - - - Outstanding, March 31, 2019 525,001 $ 218,750 $0.40-$0.75 $ 0.42 Exercisable, March 31, 2019 525,001 $ 218,750 $0.40-$0.75 $ 0.42 The weighted average remaining contractual life is approximately 4.7 years for stock warrants outstanding on March 31, 2019. At March 31, 2019 there was $30,000 in intrinsic value of outstanding stock warrants.

ACQUISITION

ACQUISITION	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 11 – ACQUISITION 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 (“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 following schedule contains pro-forma consolidated results of operations for the three months ended March 31, 2018 as if the acquisitions occurred on January 1, 2018. 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. Three months Revenue $ 1,012,147 Operating loss $ (30,424 ) Net loss $ (76,902 ) Loss per common share – basic and diluted $ (0.01 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 12 – COMMITMENTS AND CONTINGENCIES Employment Agreements On October 31, 2017, and made effective 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. 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. 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. 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. SMG Industries has litigated this matter for several months and considered a range of outcomes for this matter and determined that management’s best estimated amount to settle this matter is for $40,000 probably during the fiscal year 2019. As such, management believes it is appropriate to accrue for this on our year end 2018 financial statements. 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	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Lessee, Operating Leases [Text Block]	NOTE 13 – 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 three months ended March 31, 2019 were as follows: Lease Cost Three Months Ended Operating lease cost $ 50,454 Finance lease cost Amortization of right-of-use assets $ 8,424 Interest on lease liabilities 4,525 Total finance lease cost $ 12,949 Short-term lease cost $ 18,206 Variable lease cost - Sublease income - Total lease cost $ 81,609 Supplemental cash flow information related to leases was as follows: Other Lease Information Three Months Ended March 31, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 50,454 Operating cash flows from finance leases $ 4,525 Financing cash flows from finance leases $ 13,817 At adoption of ASC 842, the Company recognized right of use assets and liabilities for operating leases of $287,519. The Company’s existing capital lease under ASC 840 is classified as a finance lease under ASC 842. 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. During the three months ended March 31, 2019, the Company entered into a new lease for a forklift that was determined to be a finance lease under ASC 842. The lease is for a period of three years, with monthly payments of $671. The Company capitalized an asset and right of use finance lease liability of $19,901 related to this finance lease. The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at March 31, 2019: Lease Position March 31, 2019 Operating Leases Operating lease right-of-use assets $ 313,372 Right of use liability operating lease short term $ 153,939 Right of use liability operating lease long term 159,433 Total operating lease liabilities $ 313,372 Finance Leases Equipment $ 166,255 Accumulated depreciation (25,498 ) Property and equipment, net $ 140,757 Right of use liabilities – finance leases short term 25,495 Right of use liabilities – finance leases long term 74,869 Total finance lease liabilities $ 100,364 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 March 31, 2019 Weighted-average remaining lease term (years) Operating leases 3.4 Finance leases 1.5 Weighted-average discount rate Operating leases 13.0 % Finance leases 17.4 % The following table provides the maturities of lease liabilities at March 31, 2019: Maturity of Lease Liabilities at March 31, 2019 Operating Finance 2019 $ 151,361 $ 61,125 2020 108,317 45,110 2021 82,861 8,047 2022 23,673 671 2023 - - 2024 and thereafter - - Total future undiscounted lease payments $ 366,212 $ 114,953 Less: Interest (52,840 ) (14,589 ) Present value of lease liabilities $ 313,372 $ 100,364 At March 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

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 14 – RELATED PARTY TRANSACTIONS On September 19, 2017, 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. As of March 31, 2019 and December 31, 2018 amounts due under this arrangement are $0 and $21,000, respectively. The Company has engaged the services of Mr. John Boylan effective February 11, 2019, whereby Mr. Boylan will be paid as a consultant to the Company in connection with its mergers and acquisition strategy, whereby Mr. Boylan shall provide us with mergers and acquisition support including economic analysis, financial modeling and due diligence. Mr. Boylan will be paid $13,000 per month for his services.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 15 – SUBSEQUENT EVENTS In April 2019, the Company issued 511,370 shares of its restricted common stock to settle a $100,000 note payable and accrued interest in full that was originally issued in January 2019. In April 2019, the Company issued 500,000 shares of its restricted common stock to an accredited investor in return for $125,000. In April 2019, the Company issued a convertible promissory note in the amount of $50,000 to an individual accredited investor. The note bears an interest rate of 8 ½ %, payable in cash quarterly, matures in two years and is convertible at anytime into shares of the Company’s common stock at a fixed conversion price of $0.50 (fifty cents) per share. In May 2019, the Company issued a promissory note in the amount of $100,000 to an individual accredited investor. The Company issued a warrant to purchase 100,000 shares of the Company’s common stock at a fixed price of $0.30.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Earnings Per Share, Policy [Policy Text Block]	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 three months ended March 31, 2019, 630,000 of stock options, 525,001 of warrants and 500,000 shares issuable from convertible notes were considered for their dilutive effects. For the three months ended March 31, 2018, 500,000 of stock were considered for their dilutive effects. Basic and Diluted Income (Loss) March 31, 2019 March 31, 2018 Net Income (Loss) $ (710,262 ) $ 19,743 Basic and Dilutive Shares: Weighted average basic shares outstanding 12,460,520 9,387,325 Net dilutive stock options - 264,563 Dilutive shares 12,460,520 9,651,888
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements 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 Company’s existing capital lease under ASC 840 is classified as a finance lease under ASC 842, with a total finance liability of $94,280 at adoption. See Note 12 for additional information on 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)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Basic and Diluted Income (Loss) March 31, 2019 March 31, 2018 Net Income (Loss) $ (710,262 ) $ 19,743 Basic and Dilutive Shares: Weighted average basic shares outstanding 12,460,520 9,387,325 Net dilutive stock options - 264,563 Dilutive shares 12,460,520 9,651,888

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure of Revenue [Abstract]
Disaggregation of Revenue [Table Text Block]	The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. Three months Three months ended Service revenue $ 897,012 $ 355,549 Product revenue 855,692 642,629 Total revenue $ 1,752,704 $ 998,178

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consisted of the following components: March 31, 2019 December 31, 2018 Raw materials and supplies $ 17,410 $ 8,690 Work in progress 9,275 - Finished and purchased products 101,740 131,972 Total inventory $ 128,425 $ 140,662

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	3 Months Ended
	Mar. 31, 2019
Long Lived Assets [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment at March 31, 2019 and December 31, 2018 consisted of the following: March 31, 2019 December 31, 2018 Equipment $ 1,474,179 $ 1,409,237 Downhole oil tools 700,000 700,000 Vehicles 169,697 151,497 Furniture, fixtures and other 45,660 43,430 2,389,536 2,304,164 Less: accumulated depreciation (379,541 ) (306,155 ) $ 2,009,995 $ 1,998,009
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets at March 31, 2019 and December 31, 2018 consisted of the following: Useful March 31, 2019 December 31, 2018 RigHands (Trademark & Formula) 15 $ 150,000 $ 150,000 MWST Tradename 10 190,000 190,000 340,000 340,000 Less: accumulated depreciation (17,594 ) (10,344 ) $ 322,406 $ 329,656

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	Accrued expenses as of March 31, 2019 and December 31, 2018 included the following: March 31, 2019 December 31, 2018 Payroll and payroll taxes payable $ 76,721 $ 84,916 Sales tax payable 53,817 67,124 Interest payable 14,967 12,325 Credit cards payable 16,147 - Inventory purchases payable - - Other 100,888 43,546 Total Accrued Expenses $ 262,540 $ 207,911

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2019
Short-term Debt [Line Items]
Schedule of Debt [Table Text Block]	Notes payable included the following: March 31, December 31, 2019 2018 Notes payable: 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 $ 169,735 $ 180,552 Secured note payable issued August 14, 2017, bearing interest of 7.25% per year, due in monthly installments ending August 1, 2021 46,557 49,885 Secured finance facility issued February 2, 2017, bearing effective interest of 6%, due monthly installments ending August 20, 2020 21,843 25,960 Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023 33,494 35,562 Secured funding advance agreement issued June 27, 2018, bearing effective interest of 20%, due in daily installments ending April 2019, prinicipal balance $143,965, net of deferred financing costs of $43,412 43,024 143,965 Secured note payable issued to a shareholder who controls approxmately 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 approxmately 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 792,469 800,000 Secured note payable issued to a shareholder who controls approxmately 8.8% of votes on January 11, 2019, bearing interest of 10% per year, due December 7, 2019, principal balance $100,000, net of deferred financing costs of $0 100,000 - 1,507,122 1,535,924 Less discounts (178,044 ) (239,750 ) Less current maturities (392,184 ) (328,328 ) Long term debt, net of current maturities $ 936,894 $ 967,846
Schedule of Maturities of Long-term Debt [Table Text Block]	Future maturities of secured notes payable as of March 31, 2019 are as follows: 2019 $ 537,621 2020 124,483 2021 128,680 2022 100,168 2023 616,170 Total $ 1,507,122
Unsecured Debt [Member]
Short-term Debt [Line Items]
Schedule of Debt [Table Text Block]	Notes Payable – Unsecured March 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 $ 17,935 $ 31,126 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, 2019) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand 65,000 65,000 Unsecured advances from the sellers of Momentum Water Transfer Services LLC, non-interest bearing and due on demand 35,000 35,000 117,935 131,126 Less current maturities (117,935 ) (131,126 ) Long term debt, net of current maturities $ - $ -

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	Summary stock option information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 640,000 $ 320,350 $0.24-$2.18 $ 0.50 Granted - - - $ - Exercised - - - - Cancelled, forfeited or expired (10,000 ) (19,800 ) $1.78-$2.18 $ 1.98 Outstanding, March 31, 2019 630,000 $ 300,550 $0.24-$2.13 $ 0.48 Exercisable, March 31, 2019 463,334 $ 211,551 $0.24-$2.13 $ 0.46
Schedule of Other Share-based Compensation, Activity [Table Text Block]	Summary Stock warrant information is as follows: Warrants Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2018 525,001 218,750 $0.40-$0.75 $ 0.42 Granted - - - - Exercised - - - - Cancelled, forfeited or expired - - - - Outstanding, March 31, 2019 525,001 $ 218,750 $0.40-$0.75 $ 0.42 Exercisable, March 31, 2019 525,001 $ 218,750 $0.40-$0.75 $ 0.42

ACQUISITION (Tables)

ACQUISITION (Tables)	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	The following schedule contains pro-forma consolidated results of operations for the three months ended March 31, 2018 as if the acquisitions occurred on January 1, 2018. 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. Three months Revenue $ 1,012,147 Operating loss $ (30,424 ) Net loss $ (76,902 ) Loss per common share – basic and diluted $ (0.01 )

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Lease, Cost [Table Text Block]	The components of lease cost for operating and finance leases for the three months ended March 31, 2019 were as follows: Lease Cost Three Months Ended Operating lease cost $ 50,454 Finance lease cost Amortization of right-of-use assets $ 8,424 Interest on lease liabilities 4,525 Total finance lease cost $ 12,949 Short-term lease cost $ 18,206 Variable lease cost - Sublease income - Total lease cost $ 81,609
Supplemental Cash Flow Information Related To Leases [Table Text Block]	Supplemental cash flow information related to leases was as follows: Other Lease Information Three Months Ended March 31, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 50,454 Operating cash flows from finance leases $ 4,525 Financing cash flows from finance leases $ 13,817
Lease Related Assets And Liabilities Recorded In The Consolidated Balance Sheets [Table Text Block]	The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at March 31, 2019: Lease Position March 31, 2019 Operating Leases Operating lease right-of-use assets $ 313,372 Right of use liability operating lease short term $ 153,939 Right of use liability operating lease long term 159,433 Total operating lease liabilities $ 313,372 Finance Leases Equipment $ 166,255 Accumulated depreciation (25,498 ) Property and equipment, net $ 140,757 Right of use liabilities – finance leases short term 25,495 Right of use liabilities – finance leases long term 74,869 Total finance lease liabilities $ 100,364
Operating Lease Other Information [Table Text Block]	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 March 31, 2019 Weighted-average remaining lease term (years) Operating leases 3.4 Finance leases 1.5 Weighted-average discount rate Operating leases 13.0 % Finance leases 17.4 %
Schedule Of Maturity Analysis For Operating And Finance Lease [Table Text Block]	The following table provides the maturities of lease liabilities at March 31, 2019: Maturity of Lease Liabilities at March 31, 2019 Operating Finance 2019 $ 151,361 $ 61,125 2020 108,317 45,110 2021 82,861 8,047 2022 23,673 671 2023 - - 2024 and thereafter - - Total future undiscounted lease payments $ 366,212 $ 114,953 Less: Interest (52,840 ) (14,589 ) Present value of lease liabilities $ 313,372 $ 100,364
Lessee, Operating Lease, Disclosure [Table Text Block]	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

BACKGROUND AND BASIS OF PRESE_2

BACKGROUND AND BASIS OF PRESENTATION (Details) - USD ($)	Feb. 11, 2019	Sep. 19, 2017	Mar. 31, 2019
Accounts Payable, Related Parties			$ 50,000
Business Combination, Acquisition Related Costs	$ 13,000
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 ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Net Income (Loss)	$ (710,262)	$ 19,743
Basic and Dilutive Shares:
Weighted average basic shares outstanding	12,460,520	9,387,325
Net dilutive stock options	0	264,563
Dilutive shares	12,460,520	9,651,888

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Jan. 01, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	630,000	500,000
Operating Lease, Liability	$ 313,372		$ 287,519
Finance Lease, Liability	$ 100,364
Accounting Standards Update 2016-02 [Member]
Finance Lease, Liability			94,280
Accounting Standards Update 2016-02 [Member] | Minimum [Member]
Operating Lease, Liability			$ 287,519
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	525,001
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	500,000

REVENUE (Details)

REVENUE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues	$ 1,752,704	$ 998,178
Service [Member]
Revenues	897,012	355,549
Product [Member]
Revenues	$ 855,692	$ 642,629

REVENUE (Details Textual)

REVENUE (Details Textual)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Sales Revenue, Net [Member]
Concentration Risk, Percentage	10.00%	10.00%
Sales Revenue, Net [Member] | Customer [Member]
Concentration Risk, Percentage	57.00%	66.00%
Sales Revenue, Net [Member] | Customer One [Member]
Concentration Risk, Percentage	21.00%	30.00%
Sales Revenue, Net [Member] | Customer Two [Member]
Concentration Risk, Percentage	21.00%	20.00%
Sales Revenue, Net [Member] | Customer Three [Member]
Concentration Risk, Percentage	15.00%	16.00%
Accounts Receivable [Member]
Concentration Risk, Percentage	10.00%	10.00%
Accounts Receivable [Member] | Customer [Member]
Concentration Risk, Percentage	54.00%	51.00%

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 17,410	$ 8,690
Work in progress	9,275	0
Finished and purchased products	101,740	131,972
Total inventory	$ 128,425	$ 140,662

LONG-LIVED ASSETS (Details)

LONG-LIVED ASSETS (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment, Gross	$ 2,389,536	$ 2,304,164
Less: accumulated depreciation	(379,541)	(306,155)
Property, Plant and Equipment, Net	2,009,995	1,998,009
Equipment [Member]
Property, Plant and Equipment, Gross	1,474,179	1,409,237
Downhole Oil Tools Equipment Member [Member]
Property, Plant and Equipment, Gross	700,000	700,000
Vehicles [Member]
Property, Plant and Equipment, Gross	169,697	151,497
Furniture, fixtures and other [Member]
Property, Plant and Equipment, Gross	$ 45,660	$ 43,430

LONG-LIVED ASSETS (Details 1)

LONG-LIVED ASSETS (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Gross	$ 340,000	$ 340,000
Less: accumulated depreciation	(17,594)	(10,344)
Finite-Lived Intangible Assets, Net	322,406	329,656
RigHands (Trademark & Formula) [Member]
Finite-Lived Intangible Assets, Gross	$ 150,000	150,000
Finite-Lived Intangible Asset, Useful Life	15 years
Trade Names [Member]
Finite-Lived Intangible Assets, Gross	$ 190,000	$ 190,000
Finite-Lived Intangible Asset, Useful Life	10 years

LONG-LIVED ASSETS (Details Text

LONG-LIVED ASSETS (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Finite-Lived Intangible Assets, Accumulated Amortization	$ 17,594		$ 10,344
Depreciation	73,386	$ 14,286
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months			$ 21,500
Finite-Lived Intangible Assets, Amortization Expense, Year Two	29,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	29,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	29,000
Finite-Lived Intangible Assets, Amortization Expense, Year Five	29,000
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	184,894
RigHands Assets [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	$ 7,250	$ 1,100

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Payroll and payroll taxes payable	$ 76,721	$ 84,916
Sales tax payable	53,817	67,124
Interest payable	14,967	12,325
Credit cards payable	16,147	0
Inventory purchases payable	0	0
Other	100,888	43,546
Total Accrued Expenses	$ 262,540	$ 207,911

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Notes payable:
Notes Payable	$ 1,507,122	$ 1,535,924
Less, discount	(178,044)	(239,750)
Less current maturities	(392,184)	(328,328)
Long term debt, net of current maturities	936,894	967,846
Secured Note October 2010 [Member]
Notes payable:
Notes Payable	169,735	180,552
Secured Note August 2017 [Member]
Notes payable:
Notes Payable	46,557	49,885
Secured Note February 2017 [Member]
Notes payable:
Notes Payable	21,843	25,960
Secured Note January 2018 [Member]
Notes payable:
Notes Payable	33,494	35,562
Secured Note June 2018 [Member]
Notes payable:
Notes Payable	43,024	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	792,469	800,000
Secured Note Jan 2019 One [Member]
Notes payable:
Notes Payable	$ 100,000	$ 0

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1)	Mar. 31, 2019USD ($)
Debt Disclosure [Abstract]
2019	$ 537,621
2020	124,483
2021	128,680
2022	100,168
2023	616,170
Long-term Debt	$ 1,507,122

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Notes payable:
Unsecured Debt Current And Noncurrent	$ 117,935	$ 131,126
Less current maturities	(117,935)	(131,126)
Long term debt, net of current maturities	0	0
Unsecured Note June 8, 2018 [Member]
Notes payable:
Unsecured Debt	17,935	31,126
Unsecured Note August 10 2018 [Member]
Notes payable:
Unsecured Debt	65,000	65,000
Unsecured Advances from Momentum Water Transfer Service LLC [Member]
Notes payable:
Unsecured Debt	$ 35,000	$ 35,000

NOTES PAYABLE (Details Textual)

NOTES PAYABLE (Details Textual) - USD ($)	Dec. 07, 2018	Aug. 13, 2018	Feb. 12, 2018	Aug. 14, 2017	May 11, 2017	Sep. 28, 2018	Mar. 31, 2019	Mar. 31, 2018	Jan. 11, 2019	Jan. 09, 2019	Dec. 31, 2018	Jan. 02, 2018	Feb. 02, 2017	Jan. 31, 2015	Oct. 15, 2010
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Notes Payable							$ 1,507,122				$ 1,535,924
Repayments of Notes Payable							141,991	$ 100,369
Line of Credit Facility, Borrowing Capacity, Description					The financing facility provides for MG to have access to the lesser of (i) $1 million or (ii) 85% of the net amount of eligible receivables (as defined in the financing agreement).
Line of Credit Facility, Interest Rate Description					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							61,387	124,808
Line of Credit, Current							655,275				593,888
Provision For Payment Of Interest And Fees, Line Of Credit							31,500
Noncash or Part Noncash Acquisition, Intangible Assets Acquired			$ 150,000
Notes Payable, Related Parties, Current							50,642				62,750
Proceeds from Related Party Debt							21,800	0
Debt Instrument, Convertible, Conversion Price						$ 0.50
Repayments of Related Party Debt							42,531	12,886
Class Of Warrants Or Right Number of Warrants Issued During the period	500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.40
Fair Value Adjustment of Warrants	$ 203,337
Percentage Of Accounts Receivable Advanced		85.00%
Previously Reported [Member]
Percentage Of Accounts Receivable Advanced		90.00%
Stephen Christian [Member]
Repayments of Related Party Debt							30,242
Due to Related Parties							0				8,443
Mr Christian [Member]
Notes Payable, Related Parties								88,932
Notes Payable, Related Parties, Current								50,642
Three Purchasers [Member]
Debt Instrument, Face Amount	$ 300,000
Accounts Receivable Financing Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 1,000,000					$ 1,500,000
Long-term Debt, Gross					$ 200,000
Line of Credit Facility, Remaining Borrowing Capacity										$ 1,000,000
Secured Note October 2010 [Member]
Notes Payable							169,735				180,552
Secured Note August 2017 [Member]
Notes Payable							46,557				49,885
Secured Note January 2018 [Member]
Notes Payable							33,494				35,562
Secured Note June 2018 [Member]
Debt Instrument, Face Amount							347,500
Notes Payable							43,024				143,965
Amortization of Debt Discount (Premium)							30,544
Secured Note Dec 2018 Four [Member]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Notes Payable							792,469				$ 800,000
Debt Instrument, Periodic Payment	$ 7,500
Secured Note Jan 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage									10.00%
Percentage of Voting Interests Held By Shareholder									8.80%
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%
Repayments of Notes Payable				$ 12,086
Debt Instrument, Periodic Payment				$ 1,400
Crestmark Bank [Member]
Repayments of Lines of Credit							1,419,539	741,114
Proceeds from Lines of Credit							1,449,426	850,213
Provision For Payment Of Interest And Fees, Line Of Credit								$ 15,709
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						$ 250,000
Debt Instrument, Interest Rate, Stated Percentage						8.50%
Amortization of Debt Discount (Premium)							$ 11,875
Debt Instrument, Convertible, Beneficial Conversion Feature						$ 100,000

COMMON STOCK (Details Textual)

COMMON STOCK (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Apr. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Debt Conversion, Original Debt, Amount	$ 100,000	$ 8,572
Loss On Settlement Extinguishment Of Debt		4,007
Proceeds from Issuance of Common Stock		234,000	$ 226,044
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost		$ 20,375
Investor [Member]
Stock Issued During Period, Shares, Issued for Services				80,000
Restricted Stock [Member]
Stock Issued During Period, Shares, Other		27,046
Stock Issued During Period, Value, Other		$ 12,579
Restricted Stock [Member] | Investor [Member]
Stock Issued During Period, Shares, Other		936,000
Proceeds from Issuance of Common Stock		$ 234,000

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Maximum [Member]
Exercise Price Range - Cancelled, Forfeited or Expired	$ 2.18
Outstanding - Exercisable Exercise Price Range	$ 2.13
Minimum [Member]
Exercise Price Range - Cancelled, Forfeited or Expired	$ 1.78
Outstanding - Exercisable Exercise Price Range	$ 0.24
Employee Stock Option [Member]
Outstanding - Aggregate Number - Beginning Balance	640,000
Granted - Aggregate Number	0
Exercised - Aggregate Number	0
Cancelled, Forfeited or Expired - Aggregate Number	(10,000)
Outstanding - Aggregate Number - Ending Balance	630,000	640,000
Outstanding - Exercisable	463,334
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 320,350
Granted - Aggregate Exercise Price	0
Exercised - Aggregate Exercise Price	0
Cancelled, forfeited or expired - Aggregate Exercise Price	(19,800)
Outstanding - Aggregate Exercise Price - Ending Balance	300,550	$ 320,350
Outstanding - Exercisable Aggregate Excercise Price	$ 211,551
Outstanding - Weighted Average Exercise Price - Beginning Balance	$ 0.50
Granted - Weighted Average Exercise Price	0
Exercised - Weighted Average Exercise Price	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	1.98
Outstanding - Weighted Average Exercise Price - Ending Balance	0.48	$ 0.50
Outstanding - Exercisable Weighted Average Exercise Price	0.46
Employee Stock Option [Member] | Maximum [Member]
Outstanding - Excerise Price Range - Maximum	2.13	2.18
Employee Stock Option [Member] | Minimum [Member]
Outstanding - Excerise Price Range - Minimum	$ 0.24	$ 0.24

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1)	3 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares
Outstanding - Aggregate Number - Beginning Balance | shares	525,001
Granted - Aggregate Number | shares	0
Exercised - Aggregate Number | shares	0
Cancelled, Forfeited or Expired - Aggregate Number | shares	0
Outstanding - Aggregate Number - Ending Balance | shares	525,001
Outstanding - Exercisable | shares	525,001
Outstanding - Aggregate Exercise Price - Beginning Balance | $	$ 218,750
Granted - Aggregate Exercise Price | $	0
Exercised - Aggregate Excercise Price | $	0
Cancelled, forfeited or expired - Aggregate Exercise Price | $	0
Outstanding - Aggregate Exercise Price - Ending Balance | $	218,750
Outstanding - Exercisable Aggregate Excercise Price | $	$ 218,750
Granted - Excerise Price Range	$ 0
Exercised - Excerise Price Range	0
Exercise Price Range - Cancelled, Forfeited or Expired	0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.42
Granted - Weighted Average Exercise Price	0
Exercised - Weighted Average Exercise Price	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0
Outstanding - Weighted Average Exercise Price - Ending Balance	0.42
Outstanding - Exercisable Weighted Average Exercise Price	0.42
Maximum [Member]
Outstanding - Excerise Price Range - Beginning Balance	0.75
Outstanding - Excerise Price Range - Ending Balance	0.75
Outstanding - Exercisable Exercise Price Range	0.75
Minimum [Member]
Outstanding - Excerise Price Range - Beginning Balance	0.40
Outstanding - Excerise Price Range - Ending Balance	0.40
Outstanding - Exercisable Exercise Price Range	$ 0.40

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 79,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	2 years 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding	$ 30,000
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years 8 months 12 days
Employee Stock Option [Member]
Allocated Share-based Compensation Expense	$ 14,045	$ 0

ACQUISITION (Details)

ACQUISITION (Details)	3 Months Ended
	Mar. 31, 2018USD ($)$ / shares
Business Combinations [Abstract]
Revenue	$ 1,012,147
Operating loss	(30,424)
Net loss	$ (76,902)
Loss per common share – basic and diluted | $ / shares	$ (0.01)

ACQUISITION (Details Textual)

ACQUISITION (Details Textual)	1 Months Ended
	Dec. 07, 2018USD ($)$ / sharesshares
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Momentum Water Transfer Services LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	550,000
Business Acquisition, Share Price | $ / shares	$ 0.001
Payments to Acquire Businesses, Gross	$ 308,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 53,710
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Face Amount	$ 800,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	1 Months Ended
	Oct. 31, 2017	Mar. 31, 2019
Estimated Litigation Liability		$ 40,000
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

LEASES (Details)

LEASES (Details)	3 Months Ended
	Mar. 31, 2019USD ($)
Operating lease cost	$ 50,454
Finance lease cost
Amortization of right-of-use assets	8,424
Interest on lease liabilities	4,525
Total finance lease cost	12,949
Short-term lease cost	18,206
Variable lease cost	0
Sublease income	0
Total lease cost	$ 81,609

LEASES (Details 1)

LEASES (Details 1)	3 Months Ended
	Mar. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 50,454
Operating cash flows from finance leases	4,525
Financing cash flows from finance leases	$ 13,817

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Leases
Operating lease right-of-use assets	$ 313,372	$ 287,519	$ 0
Right of use liability operating lease short term	153,939		0
Right of use liability operating lease long term	159,433		0
Total operating lease liabilities	313,372	$ 287,519
Finance Leases
Equipment	166,255
Accumulated depreciation	(25,498)
Property and equipment, net	140,757
Right of use liabilities – finance leases short term	25,495		0
Right of use liabilities – finance leases long term	74,869		$ 0
Total finance lease liabilities	$ 100,364

LEASES (Details 3)

LEASES (Details 3)	Mar. 31, 2019
Weighted-average remaining lease term (years)
Operating leases	3 years 4 months 24 days
Finance leases	1 year 6 months
Weightedaverage discount rate [Abstract]
Operating leases	13.00%
Finance leases	17.40%

LEASES (Details 4)

LEASES (Details 4) - USD ($)	Mar. 31, 2019	Jan. 01, 2019
2019	$ 151,361
2020	108,317
2021	82,861
2022	23,673
2023	0
2024 and thereafter	0
Total future undiscounted lease payments	366,212
Less: Interest	(52,840)
Total operating lease liabilities	313,372	$ 287,519
2019	61,125
2020	45,110
2021	8,047
2022	671
2023	0
2024 and thereafter	0
Total future undiscounted lease payments	114,953
Less: Interest	(14,589)
Total finance lease liabilities	$ 100,364

LEASES (Details 5)

LEASES (Details 5)	Dec. 31, 2018USD ($)
2019	$ 145,940
2020	39,940
2021	18,340
2022	0
2023	0
Total	$ 204,220

LEASES (Details Textual)

LEASES (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Lease, Liability	$ 313,372	$ 287,519
Operating Lease, Right-of-Use Asset	313,372	$ 287,519	$ 0
Operating Lease Monthly Rental Payments	$ 875
Lessee, Operating Lease, Term of Contract	4 years
Lessee, Finance Lease, Term of Contract	3 years
Finance Lease Monthly Rental Payments	$ 671
Finance Lease, Right-of-Use Asset	19,901
Additional [Member]
Operating Lease, Liability	65,266
Operating Lease, Right-of-Use Asset	$ 65,266

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - MG Cleaners LLC [Member] - USD ($)	1 Months Ended
	Sep. 19, 2017	Mar. 31, 2019	Dec. 31, 2018
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

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	May 31, 2019	Dec. 07, 2018
Subsequent Event [Line Items]
Proceeds from Issuance of Common Stock		$ 234,000	$ 226,044
Debt Instrument, Interest Rate, Stated Percentage					10.00%
Debt Conversion, Original Debt, Amount	$ 100,000	$ 8,572
Convertible Notes Maturity Period	2 years
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 0.40
Restricted Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Other		27,046
Restricted Stock [Member] | Investor [Member]
Subsequent Event [Line Items]
Proceeds from Issuance of Common Stock		$ 234,000
Stock Issued During Period, Shares, Other		936,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount				$ 100,000
Debt Instrument, Interest Rate, Stated Percentage	8.50%
Convertible Notes Payable	$ 50,000
Convertible Notes Maturity Period	6 months
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.30
Subsequent Event [Member] | Restricted Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Other	511,370
Subsequent Event [Member] | Restricted Stock [Member] | Investor [Member]
Subsequent Event [Line Items]
Proceeds from Issuance of Common Stock	$ 125,000
Stock Issued During Period, Shares, Other	500,000