SMG Industries (SMGI) 10-Q16 May 222022 Q1 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2022	May 16, 2022
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Entity File Number	000-54391
Entity Registrant Name	SMG Industries Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	51-0662991
Entity Address, Address Line One	20475 State Hwy 249, Suite 450
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77070
City Area Code	713
Local Phone Number	955-3497
Title of 12(b) Security	None
Trading Symbol	SMGI
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		35,124,810
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 2,366,695	$ 257,768
Restricted cash	920,013	858,408
Accounts receivable, net of allowance for doubtful accounts of $1,188,705 and $1,041,387, respectively	12,573,451	11,703,347
Prepaid expenses and other current assets	2,305,775	2,162,238
Current assets of discontinued operations	17,435	17,446
Total current assets	18,183,369	14,999,207
Property and equipment, net of accumulated depreciation of $12,619,594 and $11,262,193, respectively	9,711,817	10,463,352
Right of use assets - operating lease	3,198,666	3,312,710
Other assets	935,086	448,887
Other assets of discontinued operations, net	1,500	1,500
Total assets	32,030,438	29,225,656
Current liabilities:
Accounts payable	2,301,626	3,958,515
Accounts payable - related party	141,318	94,602
Accrued expenses and other liabilities	4,105,369	4,055,113
Current portion of right of use liabilities - operating leases	933,060	816,671
Secured line of credit	9,676,648	9,468,759
Current portion of unsecured notes payable	3,348,891	1,168,420
Current portion of secured notes payable, net	3,696,887	3,527,960
Current portion of convertible note, net	3,443,972	1,616,672
Current liabilities of discontinued operations	494,735	588,283
Total current liabilities	28,142,506	25,294,995
Long term liabilities:
Convertible note payable, net	1,591,690	2,620,145
Notes payable - secured, net of current portion	18,850,358	14,535,751
Right of use liabilities - operating leases, net of current portion	2,458,598	2,545,950
Long term liabilities of discontinued operations	357,969	381,746
Total liabilities	51,401,121	45,378,587
Commitments and contingencies
Stockholders' deficit
Common stock - $0.001 par value; 250,000,000 shares authorized; 35,124,810 and 33,731,162 shares issued and outstanding, respectively	35,125	33,732
Additional paid in capital	17,257,858	16,845,873
Accumulated deficit	(36,663,666)	(33,032,536)
Total stockholders' deficit	(19,370,683)	(16,152,931)
Total liabilities and stockholders' deficit	32,030,438	29,225,656
Series B preferred stock [Member]
Stockholders' deficit
Preferred stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Allowance for doubtful accounts	$ 1,188,705	$ 1,041,387
Property and equipment, net of accumulated depreciation	$ 12,619,594	$ 11,262,193
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
Number of shares authorized	250,000,000	250,000,000
Common stock share issued	35,124,810	33,731,162
Common stock shares outstanding	35,124,810	33,731,162
Series A preferred stock [Member]
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	0	0
Preferred stock shares outstanding	0	0
Series B preferred stock [Member]
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 ($)	3 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUES	$ 16,181,053	$ 7,602,328
COST OF REVENUES	14,725,105	8,700,508
GROSS PROFIT (LOSS)	1,455,948	(1,098,180)
OPERATING EXPENSES:
Selling, general and administrative	2,463,881	1,512,400
Total operating expenses	2,463,881	1,512,400
LOSS FROM OPERATIONS	(1,007,933)	(2,610,580)
OTHER INCOME (EXPENSE)
Interest expense, net	(2,619,037)	(1,248,789)
Other expense	(9,048)
Other income, net		639
Gain on sale of assets	0	50,162
Total other income (expense)	(2,628,085)	(1,197,988)
NET LOSS FROM CONTINUING OPERATIONS	(3,636,018)	(3,808,568)
Income (loss) from discontinued operations	4,888	(56,455)
NET LOSS	(3,631,130)	(3,865,023)
Preferred stock dividends		(25,000)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (3,631,130)	$ (3,890,023)
Net loss per common share - Basic and diluted
Continuing operations Basic	$ (0.11)	$ (0.20)
Continuing operations Diluted	(0.11)	(0.20)
Discontinued operations Basic	0	0
Discontinued operations Diluted	0
Net loss attributable to common shareholders Basic	(0.11)	(0.20)
Net loss attributable to common shareholders Diluted	$ (0.11)	$ (0.20)
Weighted average common shares outstanding
Basic (in shares)	34,311,688	19,516,258
Diluted (in shares)	34,311,688	19,516,258

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Series A preferred stock [Member]	Common stock [Member]	Additional Paid-In Capital [Member]	Accumulate Deficit [Member]	Total
Beginning balance at Dec. 31, 2020	$ 2	$ 19,447	$ 10,978,254	$ (21,815,556)	$ (10,817,853)
Beginning balance (in shares) at Dec. 31, 2020	2,000	19,446,258
Shares issued with debt and beneficial conversion feature on convertible notes payable		$ 393	174,658		175,051
Shares issued with debt and beneficial conversion feature on convertible notes payable (in shares)		393,107
Share based compensation			17,973		17,973
Preferred stock dividends				(25,000)	(25,000)
Net loss				(3,865,023)	(3,865,023)
Ending balance at Mar. 31, 2021	$ 2	$ 19,840	11,170,885	(25,705,579)	(14,514,852)
Ending balance (in shares) at Mar. 31, 2021	2,000	19,839,365
Beginning balance at Dec. 31, 2021	$ 0	$ 33,732	16,845,873	(33,032,536)	(16,152,931)
Beginning balance (in shares) at Dec. 31, 2021	0	33,731,162
Shares issued as deferred finance cost on promissory notes	$ 0	$ 1,393	396,380	0	397,773
Shares issued as deferred finance cost on promissory notes (in shares)		1,393,648
Share based compensation			15,605		15,605
Net loss				(3,631,130)	(3,631,130)
Ending balance at Mar. 31, 2022		$ 35,125	$ 17,257,858	$ (36,663,666)	$ (19,370,683)
Ending balance (in shares) at Mar. 31, 2022		35,124,810

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,636,018)	$ (3,808,568)
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities:
Stock based compensation	15,605	17,973
Depreciation and amortization	1,357,401	1,418,401
Amortization of deferred financing costs	1,497,032	245,722
Amortization of right of use assets - operating leases	114,044	88,589
Bad debt expense (recovery)	153,801	(14,353)
Gain on sale of assets		(50,162)
Changes in:
Accounts receivable	(1,023,905)	(1,389,592)
Prepaid expenses and other current assets	1,484,614	1,251,779
Other assets	(598,625)	(585,574)
Accounts payable	(1,656,889)	(118,594)
Accounts payable - related party	46,716	(59,918)
Accrued expenses and other liabilities	50,256	1,438,162
Right of use operating lease liabilities	29,037	(19,688)
Net cash used in operating activities from continuing operations	(2,166,931)	(1,585,823)
Net cash provided by operating activities from discontinued operations		530,013
Net cash used in operating activities	(2,166,931)	(1,055,810)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for disposal of MG Cleaners, LLC		(35,000)
Cash paid for purchase of property and equipment	(37,022)
Net cash used in investing activities from continuing operations	(37,022)	(35,000)
Net cash used in investing activities	(37,022)	(35,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from secured line of credit, net	180,830
Payments on secured line of credit, net		(354,214)
Proceeds from notes payable	5,229,098	1,874,002
Payments on notes payable	(1,035,443)	(338,001)
Proceeds from convertible notes payable		150,000
Net cash provided by financing activities from continuing operations	4,374,485	1,331,787
Net cash used in financing activities from discontinued operations		(150,173)
Net cash provided by financing activities	4,374,485	1,181,614
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	2,170,532	90,804
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	1,116,176	979,088
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	3,286,708	1,069,892
Supplemental disclosures:
Cash paid for interest	1,144,694	528,909
Noncash investing and financing activities
Prepaid expenses financed with note payable	1,353,151	1,179,752
Preferred stock dividend		25,000
Shares issued for deferred financing costs	397,773
Note receivable for property and equipment	275,000	17,293
Beneficial conversion feature on convertible notes payable		175,051
Non-cash consideration in convertible notes payable		$ 112,071
Equipment financed with note payable	$ 843,844

BACKGROUND AND BASIS OF PRESENT

BACKGROUND AND BASIS OF PRESENTATION	3 Months Ended
BACKGROUND AND BASIS OF PRESENTATION	Mar. 31, 2022
BACKGROUND AND BASIS OF PRESENTATION
BACKGROUND AND BASIS OF PRESENTATION	NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION SMG Industries Inc. (“we”, “our”, the “Company” or “SMG”) is a corporation established pursuant to the laws of the State of Delaware on January 7, 2008. The Company’s 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. 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. SMG is headquartered in Houston, Texas with facilities in Odessa, Floresville, Henderson, Victoria and Palestine, Texas. In March 2020 the World Health Organization declared COVID-19 a pandemic. Throughout 2020 and into 2021, many variants of the virus arose. We are still assessing the impact COVID-19 and related variants (together, “COVID-19”) may have on our business, but there can be no assurance that this analysis will enable us to avoid part or all of any impact from the spread of COVID-19 or its consequences, including downturns in business sentiment generally. The extent to which the COVID-19 pandemic and global efforts to contain its spread will impact our operations will depend on future developments, which are highly uncertain and cannot be predicted at this time, and include the duration, severity and scope of the pandemic and the actions taken to contain or treat the COVID-19 pandemic. The accompanying unaudited interim consolidated financial statements of SMG 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 consolidated financial statements and notes thereto for the years ended December 31, 2021 and 2020 in the Form 10-K filed on April 15, 2022. 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 consolidated financial statements which would substantially duplicate the disclosures contained in the Form 10-K have been omitted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2022
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, 5J Trucking LLC, 5J Oilfield Services LLC, 5J Specialized LLC, 5J Transportation LLC and 5J Brokerage LLC (together referred to as “5J”), Momentum Water Transfer Services, LLC (“MWTS”), Jake Oilfield Solutions LLC (“Jake”) and Trinity Services LLC (“Trinity”), all of which have quarter ends of March 31 and fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. 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 carrying value of long-term debt approximates 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. Discontinued Operations In December 2020 we sold MG and decided to cease the operations of Trinity. An entity that is disposed of by sale or ceasing of operations is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity’s operations and financial results. As such, MG and Trinity are reported as discontinued operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of March 31, 2022 and December 31, 2021. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations as net income (loss) from discontinued operations for the three months ended March 31, 2022 and 2021. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the Company’s Consolidated Statements of Cash Flows for the three months ended March 31, 2022 and 2021. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, results of operations, and cash flows of MG and Trinity. The discontinued operations exclude general corporate allocations. 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 for stock options and warrant and the “if converted” method for convertible notes payable and preferred stock. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the three months ended March 31, 2022, 1,525,000 of stock options, 1,763,335 of warrants and 79,467,400 shares issuable from convertible notes were considered for their dilutive effects. For the three months ended March 31, 2021, 2,060,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 29,413,660 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the three months ended March 31, 2022 and 2021, all potentially dilutive instruments were excluded as their effect would have been anti-dilutive. Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

GOING CONCERN

GOING CONCERN	3 Months Ended
GOING CONCERN	Mar. 31, 2022
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and, no adjustments to the consolidated 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 operations 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) in connection with its anticipated growth related to the Company’s February 2020 acquisition of 5J and its expanded revenue lines in heavy haul, super heavy haul, drilling rig mobilization, commodity freight, and brokerage services.

REVENUE

REVENUE	3 Months Ended
REVENUE	Mar. 31, 2022
REVENUE
REVENUE	NOTE 4 – REVENUE Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Customer Concentration and Credit Risk During the three months ended March 31, 2022, no customers exceeded 10% of revenue. During the three months ended March 31, 2021, one of our customers accounted for approximately 12% of our total gross revenues. No customer accounted for 10% of accounts receivable as of March 31, 2022 and December 31, 2021.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
PROPERTY AND EQUIPMENT, NET	Mar. 31, 2022
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 5 – PROPERTY AND EQUIPMENT, NET Property and equipment at March 31, 2022 and December 31, 2021 consisted of the following: March 31, 2022 December 31, 2021 Equipment $ 7,805,619 $ 7,768,597 Trucks and trailers 11,735,845 11,167,001 Downhole oil tools 659,873 659,873 Vehicles 1,538,528 1,538,528 Building 493,529 493,529 Furniture, fixtures and other 98,017 98,017 Property and equipment, gross 22,331,411 21,725,545 Less: accumulated depreciation (12,619,594) (11,262,193) Property and equipment, net $ 9,711,817 $ 10,463,352 Depreciation expense for the three months ended March 31, 2022 and 2021 was $1,357,401 and $1,418,401, respectively.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	3 Months Ended
ACCRUED EXPENSES AND OTHER LIABILITIES	Mar. 31, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 6 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of March 31, 2022 and December 31, 2021 included the following: March 31, 2022 December 31, 2021 Payroll and payroll taxes payable $ 1,414,195 $ 1,929,414 State and local tax payable 394,500 422,781 Interest payable 460,261 482,950 Accrued operational expenses 1,653,883 1,006,343 Accrued general and administrative expenses 100,300 178,561 Other 82,230 35,064 Total Accrued Expenses and Other Liabilities $ 4,105,369 $ 4,055,113

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
NOTES PAYABLE	Mar. 31, 2022
NOTES PAYABLE.
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE Notes payable included the following as of March 31, 2022 and December 31, 2021: March 31, December 31, 2022 2021 Secured notes payable: Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14% $ 100,000 $ 100,000 Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. Note is currently past due. If a default notice is received, the interest rate will be 14%. 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of MWTS, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. 792,470 792,470 Secured note payable issued May 1, 2019 to a shareholder, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000. Note was extended to March 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued June 17, 2019 to a shareholder, bearing interest of 10% per year, due June 30, 2020. Note is currently past due. If a default notice is received, the interest rate will be 14%. 80,000 80,000 Secured note payable with a related party issued February 27, 2020 in connection with the 5J acquisition, bearing interest of 10% per year, due February 1, 2023. 2,000,000 2,000,000 Various notes payable secured by equipment of 5J Trucking, LLC, bearing interest ranging from 5.32% to 5.5% maturing from January 2023 through March 2023. 267,509 343,723 Secured note payable with a related party issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. 428,253 545,050 Secured promissory notes for Jake, SMG Industries, Inc, and 5J Trucking LLC, with Small Business Administration Economic Injury Disaster Loans, bearing interest 3.75% annually and matures in June, August, and September 2050. 390,000 390,000 Secured promissory note issued on June 20, 2020. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. Unamortized deferred financing costs associated with this agreement were $287,560 as of March 31, 2022. 998,388 1,071,821 Secured promissory note issued on January 27, 2022. The note is due on May 1, 2026 and secured by machinery and equipment owned by the Company. The Company paid an initial installment of $95,025, with monthly payments of approximately $15,275 per month beginning in June 2022 through maturity. 738,185 — Secured promissory note with Amerisource, a related party, issued on September 7, 2021 in the amount of $12,740,000, bearing interest at 12%, maturing September 7, 2026. The Company is required to make monthly payments of interest only beginning October 1, 2021, with payments of principal and interest beginning in October 2022. On March 15, 2022, the Company entered into an agreement with Amerisource, to amend the Loan Agreement dated September 7, 2021, pursuant to which Amerisource agreed to increase the loan commitment to the Company from $12,740,000 to $16,740,000. 16,740,000 12,740,000 22,834,805 18,363,064 Less discounts and deferred finance costs (287,560) (299,353) Less current maturities (3,696,887) (3,527,960) Long term secured notes payable, net of current maturities and discounts $ 18,850,358 $ 14,535,751 On January 27, 2022, the Company issued a secured promissory note for $843,844, which includes precomputed interest of $147,818. The note is due on May 1, 2026 and secured by machinery and equipment owned by the Company. The Company paid an initial installment of $95,025 plus an additional $10,634 payment, with monthly payments of approximately $15,275 per month beginning in June 2022 through maturity. On March 15, 2022, each of our 5J subsidiaries entered into an agreement with Amerisource Funding Inc. (“Amerisource”), our senior lender, to amend the Loan Agreement dated September 7, 2021, pursuant to which Amerisource agreed to increase the loan commitment to the 5J entities from $12,740,000 to $16,740,000. The Company received $4,000,000 of cash proceeds from this agreement. The Company amortized total debt discount of $11,793 related to secured notes payable during the three months ended March 31, 2022. Notes Payable – Unsecured March 31, December 31, 2022 2021 Insurance premium financing note with original principal of $1,353,151, monthly payments of $138,285, with stated interest of 4.76%, maturing on December 1, 2022. $ 1,214,867 $ — Insurance premium financing note with original principal of $1,487,202, monthly payments of $153,537, with stated interest of 6.99%, maturing on May 1, 2022. 297,400 743,576 Insurance premium financing note with original principal of $292,065, monthly payments of $7,793, with stated interest of 5.78%, maturing on February 14, 2022. — 58,413 Unsecured note payable with a shareholder. 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. Note is currently past due. If a default notice is received, the interest rate will be 15%. 44,559 44,559 Unsecure advances from the sellers of MWTS, non-interest bearing and due on demand 35,000 35,000 Unsecured payable for settlement of lawsuit with an original settlement of $196,188, monthly payments of $6,822 for 24 months, with an interest rate of 6% and a default interest rate of 18%. 77,967 98,433 Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. During the three months ended March 31, 2022, an additional $895,025 was loaned by the shareholder, related party. 1,045,025 150,000 Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. On January 6, 2022, the shareholder, related party, loaned the Company an additional $100,000. This note is currently past due. 250,000 150,000 Unsecured note payable with a shareholder. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. On January 6, 2022, the shareholder, loaned the Company an additional $100,000. This note is currently past due. 250,000 150,000 Unsecured note payable with a shareholder, a related party. Note issued on February 14, 2022 for $134,073, due March 31, 2022 and 12% interest per year. This note is currently past due. 134,073 — Notes payable - unsecured 3,348,891 1,429,981 Less discounts and deferred finance costs — (261,561) Less current portion (3,348,891) (1,168,420) Notes payable - unsecured, net of current portion $ — $ — On January 6, 2022, Newton Dorsett, a member of our board of directors, loaned us $100,000 pursuant to a short term bridge note, that along with the initial loan to us in December 2021 of $150,000, totals $250,000. This bridge note matured on January 31, 2022, and pays a 12% per annum interest rate. On January 6, 2022, Grey Fox Investments which is controlled by Brady Crosswell, a member of our board of directors, loaned us $100,000 pursuant to a short term bridge note, that along with the loan to us in December 2021 of $150,000, totals $250,000. This bridge note matured on January 31, 2022, and pays a 12% per annum interest rate On January 7, 2022, Mr. Madden loaned us $100,000 pursuant to short term bridge note, that along with the initial loan to us in December 2021 of $150,000, totals $250,000. This bridge note matured on January 31, 2022 and pays a 12% per annum interest rate. On February 11, 2022, Mr. Madden loaned us $95,025 pursuant to a short term bridge note that matured on March 31, 2022. Mr. Madden also received 142,538 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On February 14, 2022, Mr. Madden loaned us $250,000 pursuant to a short term bridge note that matured on March 31, 2022. Mr. Madden also received 375,000 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On February 14, 2022, James Frye, a member of our board of directors, loaned us $134,073 pursuant to a short term bridge note that matures on March 31, 2022. Mr. Frye also received 201,110 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On March 3, 2022, Mr. Madden loaned us $450,000 pursuant to a short term bridge note that matured on March 31, 2022. Mr. Madden also received 675,000 shares issued in the first quarter 2022 as an equity incentive in connection with this note. The Company amortized total debt discount of $659,335 related to unsecured notes payable during the three months ended March 31, 2022. Accounts Receivable Financing Facility (Secured Line of Credit) 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 Company recorded deferred financing costs of $223,558 recognized on the date of incurrence as a discount. During the three months ended March 31, 2022, $27,059 of debt discount was amortized to interest expense, and unamortized discount was $1,369 as of March 31, 2022. Amerisource is a related party of the Company due to its holdings of common stock and convertible debt of the Company and has an officer on the Board of Directors of the Company. The AR Facility has been issued in an amount not to exceed $10,000,000, with the maximum availability limited to 90% 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 balances under the above lines of credit were $9,676,648 and $9,468,759 as of March 31, 2022 and December 31, 2021, respectively. Convertible Notes Payable On February 27, 2020, the Company entered into a loan agreement with Amerisource Leasing Corporation, which has an equity ownership of 13.9% and is considered a related party, for the sale of a 10% convertible promissory note in the principal amount of $1,600,000 (“Amerisource Stretch Note”). The Amerisource Stretch 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 Stretch 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. The Amerisource Stretch Note may be prepaid at any time by the Company on 10 days-notice to the noteholder without penalty. In addition, 2,498,736 shares of the Company’s common stock with a fair value of $419,788 were issued to the noteholder in connection with the sale of the Amerisource Note. The Company recorded deferred financing costs of $419,788 recognized on the date of incurrence as a discount and will be amortized over the life of the loan. During the three months ended March 31, 2022, $34,982 of debt discount was amortized to interest expense, and there was $116,608 of unamortized discount as of March 31, 2022. As of March 31, 2022 and December 31, 2021, the outstanding principal balance was $1,600,000. During the three months ended March 31, 2022, $798,845 of debt discount was amortized to interest expense, and there was $3,871,373 of unamortized discount as of March 31, 2022. Of the $8,907,035 principal amount outstanding, $7,906,740 of the Convertible Notes are held by investors who are considered related parties, primarily existing debt holders. As of March 31, 2022, the convertible notes, net balance was $5,035,662 which long term convertible notes payable of $1,591,690 and current portion of convertible notes of $3,443,972. As of December 31, 2021, the convertible notes, net balance was $4,236,817 which long term convertible notes payable of $2,620,145 and current portion of convertible notes of $1,616,672. Future maturities of all the Company’s debt as of March 31, 2022 are as follows: 2022 $ 20,604,868 2023 9,428,850 2024 3,831,511 2025 3,644,580 2026 7,046,990 Thereafter 211,951 Total $ 44,768,750

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
STOCKHOLDERS' DEFICIT	Mar. 31, 2022
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT During the three months ended March 31, 2022, the Company issued a total of 1,393,648 shares of common stock to two lenders in connection with unsecured notes payable. These shares had a fair value of $397,773 and were recorded as deferred finance costs.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
STOCK OPTIONS AND WARRANTS	Mar. 31, 2022
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 9 – STOCK OPTIONS AND WARRANTS Summary stock option information is as follows: Aggregate Weighted Aggregate Exercise Exercise Average Number Price Price Range Exercise Price Outstanding, December 31, 2021 1,575,000 $ 561,250 $ 0.25-0.75 $ 0.36 Granted — — — — Exercised — — — — Cancelled, forfeited or expired (50,000) (15,000) $ 0.30 $ 0.30 Outstanding, March 31, 2022 1,525,000 $ 546,250 $ 0.25-0.75 $ 0.36 Exercisable, March 31, 2022 1,186,111 $ 444,583 $ 0.25-0.75 $ 0.37 The weighted average remaining contractual life is approximately 2.61 years for stock options outstanding on March 31, 2022. At March 31, 2022, there was no intrinsic value to the outstanding stock options. Summary Stock warrant information is as follows: Aggregate Weighted Aggregate Exercise Exercise Average Number Price Price Range Exercise Price Outstanding, December 31, 2021 1,763,335 $ 496,667 $ 0.15-$0.75 $ 0.28 Granted — — — — Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, March 31, 2022 1,763,335 $ 496,667 $ 0.15 - 0.75 $ 0.28 Exercisable, March 31, 2022 1,763,335 $ 496,667 $ 0.15 - 0.75 $ 0.28 The weighted average remaining contractual life is approximately 4.85 years for stock warrants outstanding on March 31, 2022. At March 31, 2022 the outstanding stock warrants had an aggregate intrinsic value of $16,750.

DISPOSITION OF BUSINESSES

DISPOSITION OF BUSINESSES	3 Months Ended
DISPOSITION OF BUSINESSES	Mar. 31, 2022
DISPOSITION OF BUSINESSES
DISPOSITION OF BUSINESSES	NOTE 10 – DISPOSITION OF BUSINESSES Trinity Services LLC In December 2020, management decided to sell or dissolve Trinity. All assets and liabilities of Trinity are classified as assets and liabilities of discontinued operations and included within net income (loss) from discontinued operations. All of Trinity’s equipment was sold in the year ended December 31, 2021 at auction through a third party auctioneer. All proceeds are being utilized to retire outstanding Trinity debt. MG Cleaners LLC On December 22, 2020, the Company, as the sole member of MG Cleaners LLC (“MG”), entered into a share exchange agreement (“Agreement”) with S&A Christian Investments L.L.C. (“S&A”) pursuant to which the Company transferred all of the membership interests of MG (“MG Interests”) to S&A in exchange for Stephen Christian, the control person of S&A, returning 1,408,276 shares of the Company’s common stock, par value $0.001 per share (“Exchanged Shares”) to the Company for cancellation, additional In connection with the sale of MG, Mr.Christian resigned as Executive Vice President and Secretary of the Company. The Company also agreed to pay $150,000 in cash to MG Cleaners, with $75,000 paid in December 2020. The remaining $75,000 was satisfied with a $40,000 sale of equipment and payment of $35,000 to MG Cleaners in February 2021. The decision to sell Trinity assets and the MG sale agreement qualify as discontinued operations in accordance with U.S. GAAP, as each represents a significant strategic shift of the Company’s operations that will have a major effect on the Company’s operations. As a result, the Consolidated Balance Sheets as of March 31, 2022 and December 31, 2021 present the assets and liabilities of Trinity and MG as assets and liabilities of discontinued operations. The Consolidated Statements of Operations for the three months ended March 31, 2022 and 2021 present the results of Trinity and MG as Loss from discontinued operations. The Consolidated Statements of Cash Flows for the three months end March 31, 2022 and 2021 present operating, investing, and financing activities of Trinity and MG as cash flows from or used in discontinued operations. The balance sheets of Trinity and MG combined are summarized below: March 31, December 31, 2022 2021 Cash and cash equivalents $ — $ 11 Accounts receivable, net 17,011 17,011 Prepaid expenses and other current assets 424 424 Current assets of discontinued operations 17,435 17,446 Other assets 1,500 1,500 Other assets of discontinued operations 1,500 1,500 Total assets of discontinued operations $ 18,935 $ 18,946 Accounts payable $ 242,111 $ 400,659 Accrued expenses and other liabilities 252,624 187,624 Current liabilities of discontinued operations 494,735 588,283 Notes payable - secured, net of current portion 150,000 150,000 Notes payable - unsecured, net of current portion 207,969 231,746 Long term liabilities of discontinued operations 357,969 381,746 Total liabilities of discontinued operations $ 852,704 $ 970,029 The statements of operations of Trinity and MG combined are summarized below: Three months ended March 31, March 31, 2022 2021 Revenues $ — $ 104,440 Cost of revenues — (173,542) Selling, general and administrative — (141,699) Loss from operations — (210,801) Gain on extinguishment of debt — 196,469 Other income (expense) 7,749 (2,913) Interest expense, net (2,861) (39,210) Net income (loss) from discontinued operations $ 4,888 $ (56,455)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2022
COMMITMENTS AND CONTINGENCIES.
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES As of March 31, 2022, the Company has an open letter of credit in the amount of $414,638 as collateral for its insurance policy. Litigation During the year ended December 31, 2021, 5J Trucking LLC and James E. Frye entered into a settlement and release agreement with a third party equipment provider to settle outstanding claims by the provider. The Company agreed to pay a total of $196,188 to settle outstanding accounts payable, with $50,000 due upon execution and 24 monthly payments of $6,822. The Company recorded the liability as an unsecured note payable, as described in Note 7, which has a balance of $77,967 as of March 31, 2022. From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. In the opinion of management, no 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
LEASES	Mar. 31, 2022
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 may The components of lease cost for operating leases for the three months ended March 31, 2022 and 2021 were as follows: Three months ended March 31, 2022 March 31, 2021 Operating lease cost $ 300,758 $ 125,110 Short-term lease cost 151,021 56,598 Total lease cost $ 451,779 $ 181,708 Supplemental cash flow information related to leases was as follows: Three Months Ended Three Months Ended March 31, 2022 March 31, 2021 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 29,037 $ 19,688 The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at March 31, 2022 and December 31, 2021: Lease Position March 31, 2022 December 31, 2021 Operating Leases Operating lease right-of-use assets $ 3,198,666 $ 3,312,710 Right of use liability operating lease current portion $ 933,060 $ 816,671 Right of use liability operating lease long term 2,458,598 2,545,950 Total operating lease liabilities $ 3,391,658 $ 3,362,621 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, 2022 December 31, 2021 Weighted-average remaining lease term (years) Operating leases 3.5 3.7 Weighted-average discount rate Operating leases 11.5 % 10.9 % The following table provides the maturities of lease liabilities at March 31, 2022: Operating Leases 2022 (Nine months remaining) $ 1,057,362 2023 1,189,018 2024 952,872 2025 718,375 2026 and thereafter 232,764 Total future undiscounted lease payments 4,150,391 Less: Interest (758,733) Present value of lease liabilities $ 3,391,658

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS James E. Frye, who currently serves as a director on our Board and President of our 5J subsidiary and also owns or has control over 5J Properties LLC, an entity that is the lessor to three leases with the Company. These three leases located in Palestine, West Odessa and Floresville Texas all have similar five-year terms with options for renewal. The current monthly rent for these leases During the three months ended March 31, 2022, the Company entered into unsecured notes with related parties totaling approximately $1,129,098 in principal. See Note 7.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2022
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, 5J Trucking LLC, 5J Oilfield Services LLC, 5J Specialized LLC, 5J Transportation LLC and 5J Brokerage LLC (together referred to as “5J”), Momentum Water Transfer Services, LLC (“MWTS”), Jake Oilfield Solutions LLC (“Jake”) and Trinity Services LLC (“Trinity”), all of which have quarter ends of March 31 and fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
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 carrying value of long-term debt approximates 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.
Discontinued Operations	Discontinued Operations In December 2020 we sold MG and decided to cease the operations of Trinity. An entity that is disposed of by sale or ceasing of operations is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity’s operations and financial results. As such, MG and Trinity are reported as discontinued operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of March 31, 2022 and December 31, 2021. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations as net income (loss) from discontinued operations for the three months ended March 31, 2022 and 2021. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the Company’s Consolidated Statements of Cash Flows for the three months ended March 31, 2022 and 2021. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, results of operations, and cash flows of MG and Trinity. The discontinued operations exclude general corporate allocations.
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 for stock options and warrant and the “if converted” method for convertible notes payable and preferred stock. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the three months ended March 31, 2022, 1,525,000 of stock options, 1,763,335 of warrants and 79,467,400 shares issuable from convertible notes were considered for their dilutive effects. For the three months ended March 31, 2021, 2,060,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 29,413,660 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the three months ended March 31, 2022 and 2021, all potentially dilutive instruments were excluded as their effect would have been anti-dilutive.
Reclassification	Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Mar. 31, 2022
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	Property and equipment at March 31, 2022 and December 31, 2021 consisted of the following: March 31, 2022 December 31, 2021 Equipment $ 7,805,619 $ 7,768,597 Trucks and trailers 11,735,845 11,167,001 Downhole oil tools 659,873 659,873 Vehicles 1,538,528 1,538,528 Building 493,529 493,529 Furniture, fixtures and other 98,017 98,017 Property and equipment, gross 22,331,411 21,725,545 Less: accumulated depreciation (12,619,594) (11,262,193) Property and equipment, net $ 9,711,817 $ 10,463,352

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	3 Months Ended
ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	Mar. 31, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES
Schedule of accrued expenses	Accrued expenses as of March 31, 2022 and December 31, 2021 included the following: March 31, 2022 December 31, 2021 Payroll and payroll taxes payable $ 1,414,195 $ 1,929,414 State and local tax payable 394,500 422,781 Interest payable 460,261 482,950 Accrued operational expenses 1,653,883 1,006,343 Accrued general and administrative expenses 100,300 178,561 Other 82,230 35,064 Total Accrued Expenses and Other Liabilities $ 4,105,369 $ 4,055,113

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
NOTES PAYABLE (Tables)	Mar. 31, 2022
NOTES PAYABLE
Schedule of notes payable	March 31, December 31, 2022 2021 Secured notes payable: Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14% $ 100,000 $ 100,000 Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. Note is currently past due. If a default notice is received, the interest rate will be 14%. 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of MWTS, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. 792,470 792,470 Secured note payable issued May 1, 2019 to a shareholder, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000. Note was extended to March 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued June 17, 2019 to a shareholder, bearing interest of 10% per year, due June 30, 2020. Note is currently past due. If a default notice is received, the interest rate will be 14%. 80,000 80,000 Secured note payable with a related party issued February 27, 2020 in connection with the 5J acquisition, bearing interest of 10% per year, due February 1, 2023. 2,000,000 2,000,000 Various notes payable secured by equipment of 5J Trucking, LLC, bearing interest ranging from 5.32% to 5.5% maturing from January 2023 through March 2023. 267,509 343,723 Secured note payable with a related party issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. 428,253 545,050 Secured promissory notes for Jake, SMG Industries, Inc, and 5J Trucking LLC, with Small Business Administration Economic Injury Disaster Loans, bearing interest 3.75% annually and matures in June, August, and September 2050. 390,000 390,000 Secured promissory note issued on June 20, 2020. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. Unamortized deferred financing costs associated with this agreement were $287,560 as of March 31, 2022. 998,388 1,071,821 Secured promissory note issued on January 27, 2022. The note is due on May 1, 2026 and secured by machinery and equipment owned by the Company. The Company paid an initial installment of $95,025, with monthly payments of approximately $15,275 per month beginning in June 2022 through maturity. 738,185 — Secured promissory note with Amerisource, a related party, issued on September 7, 2021 in the amount of $12,740,000, bearing interest at 12%, maturing September 7, 2026. The Company is required to make monthly payments of interest only beginning October 1, 2021, with payments of principal and interest beginning in October 2022. On March 15, 2022, the Company entered into an agreement with Amerisource, to amend the Loan Agreement dated September 7, 2021, pursuant to which Amerisource agreed to increase the loan commitment to the Company from $12,740,000 to $16,740,000. 16,740,000 12,740,000 22,834,805 18,363,064 Less discounts and deferred finance costs (287,560) (299,353) Less current maturities (3,696,887) (3,527,960) Long term secured notes payable, net of current maturities and discounts $ 18,850,358 $ 14,535,751
Summary of future maturities of all the Company's debt	Future maturities of all the Company’s debt as of March 31, 2022 are as follows: 2022 $ 20,604,868 2023 9,428,850 2024 3,831,511 2025 3,644,580 2026 7,046,990 Thereafter 211,951 Total $ 44,768,750
Unsecured Debt [Member]
NOTES PAYABLE
Schedule of notes payable	Notes Payable – Unsecured March 31, December 31, 2022 2021 Insurance premium financing note with original principal of $1,353,151, monthly payments of $138,285, with stated interest of 4.76%, maturing on December 1, 2022. $ 1,214,867 $ — Insurance premium financing note with original principal of $1,487,202, monthly payments of $153,537, with stated interest of 6.99%, maturing on May 1, 2022. 297,400 743,576 Insurance premium financing note with original principal of $292,065, monthly payments of $7,793, with stated interest of 5.78%, maturing on February 14, 2022. — 58,413 Unsecured note payable with a shareholder. 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. Note is currently past due. If a default notice is received, the interest rate will be 15%. 44,559 44,559 Unsecure advances from the sellers of MWTS, non-interest bearing and due on demand 35,000 35,000 Unsecured payable for settlement of lawsuit with an original settlement of $196,188, monthly payments of $6,822 for 24 months, with an interest rate of 6% and a default interest rate of 18%. 77,967 98,433 Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. During the three months ended March 31, 2022, an additional $895,025 was loaned by the shareholder, related party. 1,045,025 150,000 Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. On January 6, 2022, the shareholder, related party, loaned the Company an additional $100,000. This note is currently past due. 250,000 150,000 Unsecured note payable with a shareholder. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. On January 6, 2022, the shareholder, loaned the Company an additional $100,000. This note is currently past due. 250,000 150,000 Unsecured note payable with a shareholder, a related party. Note issued on February 14, 2022 for $134,073, due March 31, 2022 and 12% interest per year. This note is currently past due. 134,073 — Notes payable - unsecured 3,348,891 1,429,981 Less discounts and deferred finance costs — (261,561) Less current portion (3,348,891) (1,168,420) Notes payable - unsecured, net of current portion $ — $ —

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
STOCK OPTIONS AND WARRANTS (Tables)	Mar. 31, 2022
STOCK OPTIONS AND WARRANTS
Schedule of stock option information	Summary stock option information is as follows: Aggregate Weighted Aggregate Exercise Exercise Average Number Price Price Range Exercise Price Outstanding, December 31, 2021 1,575,000 $ 561,250 $ 0.25-0.75 $ 0.36 Granted — — — — Exercised — — — — Cancelled, forfeited or expired (50,000) (15,000) $ 0.30 $ 0.30 Outstanding, March 31, 2022 1,525,000 $ 546,250 $ 0.25-0.75 $ 0.36 Exercisable, March 31, 2022 1,186,111 $ 444,583 $ 0.25-0.75 $ 0.37
Schedule of stock warrant information	Summary Stock warrant information is as follows: Aggregate Weighted Aggregate Exercise Exercise Average Number Price Price Range Exercise Price Outstanding, December 31, 2021 1,763,335 $ 496,667 $ 0.15-$0.75 $ 0.28 Granted — — — — Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, March 31, 2022 1,763,335 $ 496,667 $ 0.15 - 0.75 $ 0.28 Exercisable, March 31, 2022 1,763,335 $ 496,667 $ 0.15 - 0.75 $ 0.28

DISPOSITION OF BUSINESSES (Tabl

DISPOSITION OF BUSINESSES (Tables)	3 Months Ended
DISPOSITION OF BUSINESSES (Tables)	Mar. 31, 2022
DISPOSITION OF BUSINESSES
Summary of balance sheets and statements of operations of Trinity and MG combined	March 31, December 31, 2022 2021 Cash and cash equivalents $ — $ 11 Accounts receivable, net 17,011 17,011 Prepaid expenses and other current assets 424 424 Current assets of discontinued operations 17,435 17,446 Other assets 1,500 1,500 Other assets of discontinued operations 1,500 1,500 Total assets of discontinued operations $ 18,935 $ 18,946 Accounts payable $ 242,111 $ 400,659 Accrued expenses and other liabilities 252,624 187,624 Current liabilities of discontinued operations 494,735 588,283 Notes payable - secured, net of current portion 150,000 150,000 Notes payable - unsecured, net of current portion 207,969 231,746 Long term liabilities of discontinued operations 357,969 381,746 Total liabilities of discontinued operations $ 852,704 $ 970,029 The statements of operations of Trinity and MG combined are summarized below: Three months ended March 31, March 31, 2022 2021 Revenues $ — $ 104,440 Cost of revenues — (173,542) Selling, general and administrative — (141,699) Loss from operations — (210,801) Gain on extinguishment of debt — 196,469 Other income (expense) 7,749 (2,913) Interest expense, net (2,861) (39,210) Net income (loss) from discontinued operations $ 4,888 $ (56,455)

LEASES (Tables)

LEASES (Tables)	3 Months Ended
LEASES (Tables)	Mar. 31, 2022
LEASES
Schedule of components of lease cost for operating and finance leases	The components of lease cost for operating leases for the three months ended March 31, 2022 and 2021 were as follows: Three months ended March 31, 2022 March 31, 2021 Operating lease cost $ 300,758 $ 125,110 Short-term lease cost 151,021 56,598 Total lease cost $ 451,779 $ 181,708
Schedule of supplemental cash flow information	Supplemental cash flow information related to leases was as follows: Three Months Ended Three Months Ended March 31, 2022 March 31, 2021 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 29,037 $ 19,688
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 March 31, 2022 and December 31, 2021: Lease Position March 31, 2022 December 31, 2021 Operating Leases Operating lease right-of-use assets $ 3,198,666 $ 3,312,710 Right of use liability operating lease current portion $ 933,060 $ 816,671 Right of use liability operating lease long term 2,458,598 2,545,950 Total operating lease liabilities $ 3,391,658 $ 3,362,621
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 March 31, 2022 December 31, 2021 Weighted-average remaining lease term (years) Operating leases 3.5 3.7 Weighted-average discount rate Operating leases 11.5 % 10.9 %
Schedule of maturities of lease liabilities	Operating Leases 2022 (Nine months remaining) $ 1,057,362 2023 1,189,018 2024 952,872 2025 718,375 2026 and thereafter 232,764 Total future undiscounted lease payments 4,150,391 Less: Interest (758,733) Present value of lease liabilities $ 3,391,658

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Convertible notes payable
Anti-dilutive shares, excluded from computation of earnings per share	79,467,400	29,413,660
Stock Option [Member]
Anti-dilutive shares, excluded from computation of earnings per share	1,525,000	2,060,000
Warrant [Member]
Anti-dilutive shares, excluded from computation of earnings per share	1,763,335	1,763,335
Series A preferred stock [Member]
Anti-dilutive shares, excluded from computation of earnings per share		4,000,000

REVENUE (Details)

REVENUE (Details) - Customer - customer	3 Months Ended		12 Months Ended	15 Months Ended
REVENUE (Details) - Customer - customer	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Mar. 31, 2022
Customer concentration \| Revenue Member
Concentration Risk [Line Items]
Number of customers	0	1
Concentration risk percentage		12.00%
Customer concentration \| Revenue Member \| Maximum
Concentration Risk [Line Items]
Concentration risk percentage	10.00%
Credit concentration \| Accounts receivable
Concentration Risk [Line Items]
Number of customers				0
Concentration risk percentage	10.00%		10.00%

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property and equipment, gross	$ 22,331,411	$ 21,725,545
Less: accumulated depreciation	(12,619,594)	(11,262,193)
Property and equipment, net	9,711,817	10,463,352
Truckers and trailers
Property and equipment, gross	11,735,845	11,167,001
Downhole oil tools
Property and equipment, gross	659,873	659,873
Vehicles
Property and equipment, gross	1,538,528	1,538,528
Building
Property and equipment, gross	493,529	493,529
Furniture, fixtures and other
Property and equipment, gross	98,017	98,017
Equipment
Property and equipment, gross	$ 7,805,619	$ 7,768,597

PROPERTY AND EQUIPMENT, NET - A

PROPERTY AND EQUIPMENT, NET - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
PROPERTY AND EQUIPMENT, NET
Depreciation	$ 1,357,401	$ 1,418,401

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
ACCRUED EXPENSES AND OTHER LIABILITIES
Payroll and payroll taxes payable	$ 1,414,195	$ 1,929,414
State and local tax payable	394,500	422,781
Interest payable	460,261	482,950
Accrued operational expenses	1,653,883	1,006,343
Accrued general and administrative expenses	100,300	178,561
Other	82,230	35,064
Total Accrued Expenses and Other Liabilities	$ 4,105,369	$ 4,055,113

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Sep. 07, 2021
Notes payable:
Notes Payable	$ 22,834,805	$ 18,363,064
Less discounts and deferred finance costs	(287,560)	(299,353)
Less current maturities	(3,696,887)	(3,527,960)
Long term secured notes payable, net of current maturities and discounts	18,850,358	14,535,751
5J Entities
Notes payable:
Notes Payable	738,185	0
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	792,470
Secured Note June 2019 [Member]
Notes payable:
Notes Payable	80,000	80,000
Secured Note May 2019 One [Member]
Notes payable:
Notes Payable	100,000	100,000
Secured Note February 2020 One [Member]
Notes payable:
Notes Payable	2,000,000	2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member]
Notes payable:
Notes Payable	267,509	343,723
Secured Note February 2020 Two [Member]
Notes payable:
Notes Payable	428,253	545,050
Secured Promissory Notes [Member]
Notes payable:
Notes Payable	390,000	390,000
Secured Promissory Notes, June 2020 [Member]
Notes payable:
Notes Payable	998,388	1,071,821
Secured Promissory Note September 2021 [Member]
Notes payable:
Notes Payable	$ 16,740,000	$ 12,740,000	$ 12,740,000

NOTES PAYABLE - Future maturiti

NOTES PAYABLE - Future maturities of secured notes payable (Details)	Mar. 31, 2022USD ($)
NOTES PAYABLE.
2022	$ 20,604,868
2023	9,428,850
2024	3,831,511
2025	3,644,580
2026	7,046,990
Thereafter	211,951
Total	$ 44,768,750

NOTES PAYABLE - Unsecured notes

NOTES PAYABLE - Unsecured notes payable (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Notes payable:
Notes payable - unsecured	$ 3,348,891	$ 1,429,981
Less discounts and deferred finance costs	0	(261,561)
Less current portion	(3,348,891)	(1,168,420)
Notes payable - unsecured, net of current portion	0	0
Insurance Premium Financing Note December 2021 [Member]
Notes payable:
Unsecured Debt	1,214,867	0
Insurance Premium Financing Note May 2022 [Member]
Notes payable:
Unsecured Debt	297,400	743,576
Insurance Premium Financing Note February 2022 [Member]
Notes payable:
Unsecured Debt	0	58,413
Unsecured Note Payable With Shareholder [Member]
Notes payable:
Unsecured Debt	44,559	44,559
Unsecured Advances from Momentum Water Transfer Service LLC [Member]
Notes payable:
Unsecured Debt	35,000	35,000
Unsecured payable for settlement of lawsuit
Notes payable:
Unsecured Debt	77,967
Unsecured note payable for settlement of lawsuit
Notes payable:
Unsecured Debt	77,967	98,433
Unsecured note payable with a shareholder who controls 4.1% of votes
Notes payable:
Unsecured Debt	1,045,025	150,000
Unsecured note payable with shareholder two
Notes payable:
Unsecured Debt	250,000	150,000
Unsecured note payable with shareholder three
Notes payable:
Unsecured Debt	250,000	150,000
Unsecured note payable with shareholder four
Notes payable:
Unsecured Debt	$ 134,073	$ 0

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details) - USD ($)	Mar. 03, 2022	Feb. 14, 2022	Feb. 11, 2022	Jan. 27, 2022	Sep. 07, 2021	Jun. 20, 2020	Feb. 27, 2020	Dec. 07, 2018	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021	Feb. 27, 2022	Jan. 07, 2022	Jan. 06, 2022	Dec. 31, 2021	Feb. 27, 2021	Jun. 17, 2019	May 01, 2019	Aug. 10, 2018
Debt Instrument, Face Amount				$ 843,844					$ 8,907,035
Initial installment amount				95,025
Additional payment				10,634
Notes Payable									22,834,805						$ 18,363,064
Convertible notes, related party balance									7,906,740
Amortization of Debt Discount (Premium)									798,845
Unamortized Debt Discount									3,871,373
Current portion of convertible note									3,443,972						1,616,672
Convertible notes, net									5,035,662						4,236,817
Debt Instrument, Periodic Payment, Interest				147,818
Convertible note payable, net									1,591,690						2,620,145
Monthly periodic payment				15,275
Catalyst Finance L.P. [Member]
Long-term Line of Credit									9,676,648						9,468,759
Maximum
Debt Instrument, Face Amount					$ 16,740,000
Minimum
Debt Instrument, Face Amount					12,740,000
Newton Dorsett
Debt Instrument, Face Amount														$ 100,000
Grey Fox Investments
Debt Instrument, Face Amount														100,000
Mr. Madden
Debt Instrument, Face Amount													$ 100,000
Secured Note January 2018 [Member]
Interest rate								10.00%
Unsecured Note August 10 2018 [Member]
Debt Instrument, Face Amount																			$ 40,000
Debt Instrument Additional Face Amount																			$ 25,000
Unsecured Note August 10 2018 [Member] \| Maximum
Interest rate																			15.00%
Unsecured Note August 10 2018 [Member] \| Minimum
Interest rate																			10.00%
Unsecured notes payable [Member]
Amortization of Debt Discount (Premium)									659,335
Secured notes payable [Member]
Amortization of Debt Discount (Premium)									11,793
Secured Note Dec 2018 One [Member]
Notes Payable									100,000						100,000
Secured Note Dec 2018 One [Member] \| Maximum
Interest rate								14.00%
Secured Note Dec 2018 Two [Member]
Notes Payable									100,000						100,000
Secured Note Dec 2018 Two [Member] \| Maximum
Interest rate								14.00%
Secured Note Dec 2018 Two [Member] \| Minimum
Interest rate								10.00%
Secured Note Dec 2018 Three [Member]
Notes Payable									100,000						100,000
Secured Note Dec 2018 Three [Member] \| Maximum
Interest rate								14.00%
Secured Note Dec 2018 Three [Member] \| Minimum
Interest rate								10.00%
Secured Promissory Note January 2022
Initial installment amount				95,025
Monthly periodic payment				$ 15,275
Secured Note Dec 2018 Four [Member]
Interest rate								6.00%
Notes Payable									792,470						792,470
Monthly periodic payment								$ 7,500
Secured Note May 2019 One [Member]
Debt Instrument, Face Amount																		$ 100,000
Notes Payable									100,000						100,000
Secured Note May 2019 One [Member] \| Maximum
Interest rate																		14.00%
Secured Note May 2019 One [Member] \| Minimum
Interest rate																		10.00%
Secured Note July 2019 [Member] \| Maximum
Interest rate																	14.00%
Secured Note July 2019 [Member] \| Minimum
Interest rate																	10.00%
Secured Note December, 2019
Interest rate							10.00%
Secured Note February 2020 One [Member]
Notes Payable									2,000,000						2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member]
Notes Payable									$ 267,509						343,723
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member] \| Maximum
Interest rate									5.50%
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member] \| Minimum
Interest rate									5.32%
Secured Note February 2020 Two [Member]
Notes Payable									$ 428,253						545,050
Secured Promissory Notes [Member]
Debt Instrument, Face Amount									$ 1,600,000						1,600,000
Interest rate									3.75%
Notes Payable									$ 390,000						390,000
Secured Promissory Notes, June 2020 [Member]
Notes Payable									998,388						1,071,821
Monthly periodic payment						$ 45,585
Deferred Financing Cost									287,560
Insurance Premium Financing Note December 2021 [Member]
Debt Instrument, Face Amount									$ 1,353,151
Interest rate									4.76%
Monthly periodic payment									$ 138,285
Amerisource Note
Debt Instrument, Face Amount							$ 1,600,000
Interest rate												12.00%				11.00%
Amortization of Debt Discount (Premium)									34,982
Unamortized Debt Discount									116,608
Number of shares issued to investors							2,498,736
Interest rate							10.00%
Deferred Financing Cost							$ 419,788
Equity Method Investment, Ownership Percentage							13.90%
Common stock Conversion price							$ 0.25
Secured Note June 2019 [Member]
Notes Payable									$ 80,000						80,000
Unsecured payable for settlement of lawsuit
Debt Instrument, Face Amount										$ 196,188
Monthly Payment Amount										$ 6,822
Unsecured payable for settlement of lawsuit \| Maximum
Interest rate																			18.00%
Unsecured payable for settlement of lawsuit \| Minimum
Interest rate										6.00%
Secured Promissory Note September 2021 [Member]
Interest rate									12.00%
Notes Payable					12,740,000				$ 16,740,000						12,740,000
Insurance Premium Financing Note May 2022 [Member]
Debt Instrument, Face Amount									$ 1,487,202
Interest rate									6.99%
Monthly periodic payment									$ 153,537
Insurance Premium Financing Note February 2022 [Member]
Debt Instrument, Face Amount									$ 292,065
Interest rate									5.78%
Monthly periodic payment											$ 7,793
Unsecured note payable with shareholder two
Debt Instrument, Face Amount									$ 150,000
Debt Instrument Additional Face Amount									$ 100,000
Interest rate									12.00%
Unsecured note payable with shareholder three
Debt Instrument, Face Amount									$ 150,000
Debt Instrument Additional Face Amount									$ 100,000
Interest rate									12.00%
Unsecured note payable with shareholder four
Debt Instrument, Face Amount									$ 134,073
Interest rate									12.00%
Unsecured note payable with a shareholder who controls 4.1% of votes
Debt Instrument, Face Amount										$ 150,000
Debt Instrument Additional Face Amount									$ 895,025
Interest rate										12.00%
5J Entities
Notes Payable									738,185						0
Amortization of Debt Discount (Premium)									27,059
Unamortized Debt Discount									1,369
Deferred Financing Cost							$ 223,558
5J Entities \| Amended Loan Agreement With Amerisource Funding
Proceeds from Issuance of Debt					4,000,000
5J Entities \| Amended Loan Agreement With Amerisource Funding \| Maximum
Debt Instrument, Face Amount					16,740,000
5J Entities \| Amended Loan Agreement With Amerisource Funding \| Minimum
Debt Instrument, Face Amount					$ 12,740,000
5J Entities \| Amerisource AR Facility
Debt Instrument, Face Amount							10,000,000
Maximum borrowing capacity							$ 10,000,000
Maximum availability (as a percent)							90.00%
Basis spread on variable rate (as a percent)							4.50%
Initial collateral management fee (as a percent)							0.75%
Non-usage fee (as a percent)							0.35%
One time commitment fee							$ 100,000
Number of days written notice for termination of debt							60 days
Early termination fee, if more than 12months remaining in the debt term (as a percent)							2.00%
Early termination fee, if twelve months or less remaining in the debt term (as a percent)							1.00%
5J Entities \| Amerisource Equipment Loan
Debt Instrument, Face Amount							$ 1,401,559
5J Entities \| Amerisource Bridge Facility
Debt Instrument, Face Amount							$ 550,690
Convertible notes payable
Convertible notes, related party balance									1,129,098
Current portion of convertible note															1,616,672
Convertible notes payable \| Notes Payable To Related Party [Member]
Current portion of convertible note															$ 2,620,145
Current portion of convertible note									3,443,972
Convertible note payable, net									$ 1,591,690
Short term Bridge Note maturing on January, 2022
Debt Instrument, Face Amount													250,000	250,000
Short term Bridge Note maturing on January, 2022 \| Newton Dorsett
Debt Instrument, Face Amount														$ 150,000
Interest rate														12.00%
Short term Bridge Note maturing on January, 2022 \| Grey Fox Investments
Debt Instrument, Face Amount														$ 150,000
Interest rate														12.00%
Short term Bridge Note maturing on January, 2022 \| Mr. Madden
Debt Instrument, Face Amount													$ 150,000
Interest rate													12.00%
Short term Bridge Note maturing on March, 2022 \| James Frye
Debt Instrument, Face Amount		$ 134,073
Number of shares issued to investors		201,110
Short term Bridge Note maturing on March, 2022 \| Mr. Madden
Debt Instrument, Face Amount	$ 450,000	$ 250,000	$ 95,025
Number of shares issued to investors	675,000	375,000	142,538

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details)	3 Months Ended
STOCKHOLDERS' DEFICIT (Details)	Mar. 31, 2022USD ($)shares
STOCKHOLDERS' DEFICIT
Number of shares issued to lender \| shares	1,393,648
Value of shares issued for deferred financing costs \| $	$ 397,773

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - Employee Stock Option [Member] - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Outstanding - Aggregate Number - Beginning Balance	1,575,000
Granted - Aggregate Number	0
Exercised - Aggregate Number	0
Cancelled, Forfeited or Expired - Aggregate Number	(50,000)
Outstanding - Aggregate Number - Ending Balance	1,525,000
Exercisable - Aggregate Number	1,186,111
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 561,250
Granted - Aggregate Exercise Price	0
Exercised - Aggregate Exercise Price	0
Cancelled, forfeited or expired - Aggregate Exercise Price	(15,000)
Outstanding - Aggregate Exercise Price - Ending Balance	546,250
Exercisable - Aggregate Exercise Price	$ 444,583
Granted - Exercise Price Range	$ 0
Exercised- Exercise Price Range	0
Cancelled, forfeited or expired - Exercise Price Range	0.30
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.36
Granted - Weighted Average Exercise Price	0
Exercised - Weighted Average Exercise Price	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0.30
Outstanding - Weighted Average Exercise Price - Ending Balance	0.36
Outstanding - Exercisable Weighted Average Exercise Price	0.37
Minimum
Outstanding - Exercise Price Range	0.25	$ 0.25
Exercisable - Exercise Price Range	0.25
Maximum
Outstanding - Exercise Price Range	0.75	$ 0.75
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock warrant information (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Outstanding - Aggregate Number - Beginning Balance \| shares	1,763,335
Granted - Aggregate Number \| shares	0
Exercised - Aggregate Number \| shares	0
Cancelled, Forfeited or Expired - Aggregate Number \| shares	0
Outstanding - Aggregate Number - Ending Balance \| shares	1,763,335
Exercisable - Aggregate Number \| shares	1,763,335
Outstanding - Aggregate Exercise Price - Beginning Balance \| $	$ 496,667
Granted - Aggregate Exercise Price \| $	0
Exercised - Aggregate Exercise Price \| $	0
Cancelled, forfeited or expired - Aggregate Exercise Price \| $	0
Outstanding - Aggregate Exercise Price - Ending Balance \| $	496,667
Exercisable - Aggregate Exercise Price \| $	$ 496,667
Granted - Exercise Price Range	$ 0
Exercised - Exercise Price Range	0
Cancelled, Forfeited or Expired - Exercise Price Range	0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.28
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	0.28
Exercisable - Weighted Average Exercise Price	0.28
Minimum
Outstanding - Exercise Price Range - Beginning Balance	0.15
Outstanding - Exercise Price Range - Ending Balance	0.15
Exercisable - Exercise Price Range	0.15
Maximum
Outstanding - Exercise Price Range - Beginning Balance	0.75
Outstanding - Exercise Price Range - Ending Balance	0.75
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Stock Option [Member]
Weighted average remaining contractual life of stock options	2 years 7 months 9 days
Intrinsic value of outstanding Stock option	$ 0
Warrant [Member]
weighted average remaining contractual life of stock warrants	4 years 10 months 6 days
Aggregate intrinsic value of stock warrants	$ 16,750

DISPOSITION OF BUSINESSES - MG

DISPOSITION OF BUSINESSES - MG Cleaners LLC (Details) - USD ($)	Dec. 22, 2020	Feb. 28, 2021	Dec. 31, 2020	Mar. 31, 2022	Dec. 31, 2021
Par value				$ 0.001	$ 0.001
Mg Cleaners Llc [Member]
Number of shares returned	1,408,276
Par value	$ 0.001
Total purchase price	$ 150,000
Payment of consideration in cash		$ 75,000	$ 75,000
Payments of consideration through sale of equipment		40,000
Payments of consideration to MG Cleaners		$ 35,000

DISPOSITION OF BUSINESSES - Bal

DISPOSITION OF BUSINESSES - Balance sheets (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Balance sheets of Trinity and MG combined
Current assets of discontinued operations	$ 17,435	$ 17,446
Other assets	1,500	1,500
Current liabilities of discontinued operations	494,735	588,283
Long term liabilities of discontinued operations	357,969	381,746
Discontinued operation by sale [Member] \| Trinity and MG [Member]
Balance sheets of Trinity and MG combined
Cash and cash equivalents		11
Accounts receivable, net	17,011	17,011
Prepaid expenses and other current assets	424	424
Current assets of discontinued operations	17,435	17,446
Other assets	1,500	1,500
Other assets of discontinued operations	1,500	1,500
Total assets of discontinued operations	18,935	18,946
Accounts payable	242,111	400,659
Accrued expenses and other liabilities	252,624	187,624
Current liabilities of discontinued operations	494,735	588,283
Notes payable - secured, net of current portion	150,000	150,000
Notes payable - unsecured, net of current portion	207,969	231,746
Long term liabilities of discontinued operations	357,969	381,746
Total liabilities of discontinued operations	$ 852,704	$ 970,029

DISPOSITION OF BUSINESSES - Sta

DISPOSITION OF BUSINESSES - Statements of operations (Details) - Discontinued operation by sale [Member] - Trinity and MG [Member] - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statements of operations of Trinity and MG
Revenues		$ 104,440
Cost of revenues		(173,542)
Selling, general and administrative		(141,699)
Loss from operations		(210,801)
Gain on extinguishment of debt		196,469
Other income (expense)	$ 7,749	(2,913)
Interest expense, net	(2,861)	(39,210)
Net income (loss) from discontinued operations	$ 4,888	$ (56,455)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	3 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details)	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)M	Mar. 31, 2022USD ($)
Letter of credit as collateral for insurance policy			$ 414,638
Unsecured payable for settlement of lawsuit
Monthly Payment	$ 6,822
Outstanding balance			$ 77,967
Unsecured payable for settlement of lawsuit \| 5J Trucking and James E Frye
Settlement amount of outstanding accounts payable		$ 196,188
Outstanding Accounts Payable Upon Execution		$ 50,000
Number of monthly payments \| M		24
Monthly Payment		$ 6,822

LEASES (Details)

LEASES (Details) - USD ($)	3 Months Ended
LEASES (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Finance lease cost
Operating lease cost	$ 300,758	$ 125,110
Short-term lease cost	151,021	56,598
Total lease cost	$ 451,779	$ 181,708
Minimum
Operating lease, lease term	1 year
Finance lease, lease term	1 year
Maximum
Operating lease, lease term	4 years
Finance lease, lease term	4 years

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 29,037	$ 19,688

LEASES - Lease-related assets a

LEASES - Lease-related assets and liabilities (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Lease Position
Operating lease right-of-use assets	$ 3,198,666	$ 3,312,710
Right of use liability operating lease current portion	933,060	816,671
Right of use liability operating lease long term	2,458,598	2,545,950
Present value of lease liabilities	$ 3,391,658	$ 3,362,621

LEASES - Other information (Det

LEASES - Other information (Details)	Mar. 31, 2022	Dec. 31, 2021
Weighted-average remaining lease term (years)
Operating leases	3 years 6 months	3 years 8 months 12 days
Weighted-average discount rate
Operating leases	11.50%	10.90%

LEASES - Maturities of lease li

LEASES - Maturities of lease liabilities (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
LEASES
2022 (Nine months remaining)	$ 1,057,362
2023	1,189,018
2024	952,872
2025	718,375
2026 and thereafter	232,764
Total future undiscounted lease payments	4,150,391
Less: Interest	(758,733)
Present value of lease liabilities	$ 3,391,658	$ 3,362,621

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	3 Months Ended
RELATED PARTY TRANSACTIONS (Details)	Mar. 31, 2022USD ($)lease
Related Party Transaction [Line Items]
Related party transaction rental services	$ 26,300
Revenue from Related Parties	25,427
Notes payable to related parties	7,906,740
Convertible notes payable
Related Party Transaction [Line Items]
Notes payable to related parties	$ 1,129,098
Five J Properties LLC [Member]
Related Party Transaction [Line Items]
Number of leases with related party \| lease	3
Terms of leases	5 years
Lessee, Operating Lease, Existence of Option to Extend [true false]	true
Current monthly rent payments for all leases with related party	$ 14,250