Mobivity (MFON) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 12, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-53851
Entity Registrant Name	Mobivity Holdings Corp.
Entity Central Index Key	0001447380
Entity Tax Identification Number	26-3439095
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3133 West Frye Road, # 215
Entity Address, City or Town	Chandler
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85226
City Area Code	(877)
Local Phone Number	282-7660
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		67,949,709

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash	$ 186,782	$ 416,395
Accounts receivable, net of allowance for doubtful accounts $60,265 and $16,107, respectively	839,187	876,465
Other current assets	209,345	135,916
Total current assets	1,235,314	1,428,776
Right to use lease assets	715,106	770,623
Intangible assets and software development costs, net	55,082	65,916
Other assets	97,490	69,036
TOTAL ASSETS	2,102,992	2,334,351
Current liabilities
Accounts payable	3,120,057	3,372,141
Accrued interest	320,655	21,474
Accrued and deferred personnel compensation	113,048	272,247
Deferred revenue and customer deposits	110,292	155,472
Operating lease liability, current	282,435	276,072
Other current liabilities	45,941	248,434
Total current liabilities	6,296,803	7,425,494
Non-current liabilities
Operating lease liability	587,622	660,852
Total non-current liabilities	7,613,939	5,340,798
Total liabilities	13,910,742	12,766,292
Stockholders’ deficit
Common stock, $0.001 par value; 100,000,000 shares authorized; 67,949,709 and 61,311,155, shares issued and outstanding	67,950	67,950
Equity payable	989,947	989,947
Additional paid-in capital	119,285,105	118,624,601
Accumulated other comprehensive loss	64,098	(153,831)
Accumulated deficit	(132,214,850)	(129,960,608)
Total stockholders’ deficit	(11,807,750)	(10,431,941)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	2,102,992	2,334,351
Related Party [Member]
Current liabilities
Notes payable, net - current maturities	2,304,375	3,072,500
Non-current liabilities
Notes payable, net - long term	6,807,399	4,413,987
Nonrelated Party [Member]
Current liabilities
Notes payable, net - current maturities		7,154
Non-current liabilities
Notes payable, net - long term	$ 218,918	$ 265,959

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 60,265	$ 16,107
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	67,949,709	61,311,155
Common stock, shares outstanding	67,949,709	61,311,155

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues
Revenues	$ 1,600,905	$ 1,881,482
Cost of revenues	964,411	1,066,575
Gross profit	636,494	814,907
Operating expenses
Bad Debt Expense	49,109	(10,576)
General and administrative	644,729	1,554,682
Sales and marketing	763,099	691,220
Engineering, research, and development	1,026,418	734,375
Depreciation and amortization	9,909	63,902
Total operating expenses	2,493,264	3,033,603
Loss from operations	(1,856,770)	(2,218,696)
Other income/(expense)
Loss of settlement of debt		(10,857)
Interest expense	(397,472)	(238,446)
Settlement Losses		(10,000)
Foreign currency gain		(176)
Total other income/(expense)	(397,472)	(259,479)
Loss before income taxes	(2,254,242)	(2,478,175)
Income tax expense
Net loss	(2,254,242)	(2,478,175)
Other comprehensive loss, net of income tax
Foreign currency translation adjustments	217,929	31,502
Comprehensive loss	$ (2,036,313)	$ (2,446,673)
Basic	$ (0.03)	$ (0.04)
Diluted	$ (0.03)	$ (0.04)
Weighted average number of shares:
Basic	67,949,340	62,078,218
Diluted	67,949,340	62,078,218

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Equity Payable [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 61,311	$ 324,799	$ 108,806,353	$ (100,963)	$ (117,896,409)	$ (8,804,909)
Balance, shares at Dec. 31, 2022	61,311,155
Issuance of common stock for warrant exercise	$ 3,587		3,583,900			3,587,487
Issuance of common stock for warrants exercised, shares	3,587,487
Issuance of common stock for settlement of interest payable on related party debt	$ 164	(7,713)	223,773			216,224
Issuance of common stock for Settlement of Interest Payable on Related Party Debt, shares	163,757
RSU’s issued - termintaiton of director’s service	$ 545		(545)
RSU's issued - termination of a director's service, shares	545,012
Stock based compensation			810,157			810,157
Foreign currency translation adjustment				31,502		31,502
Net loss					(2,478,175)	(2,478,175)
Balance at Mar. 31, 2023	$ 65,607	317,086	113,423,638	(69,461)	(120,374,584)	(6,637,714)
Balance, shares at Mar. 31, 2023	65,607,411
Balance at Dec. 31, 2023	$ 67,950	989,947	118,624,601	(153,831)	(129,960,608)	(10,431,941)
Balance, shares at Dec. 31, 2023	67,949,709
Foreign currency translation adjustment				217,929		217,929
Net loss					(2,254,242)	(2,254,242)
Fair value of options issued with related party debt			466,594			466,594
Stock based compensation - Employees			112,660			112,660
Stock Based Compensation - Directors			81,250			81,250
Balance at Mar. 31, 2024	$ 67,950	$ 989,947	$ 119,285,105	$ 64,098	$ (132,214,850)	$ (11,807,750)
Balance, shares at Mar. 31, 2024	67,949,709

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
OPERATING ACTIVITIES
Net loss	$ (2,254,242)	$ (2,478,175)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on Settlement of Debt - related party		10,857
Bad debt expense	49,109	(10,576)
Stock-based compensation	193,910	810,157
Intangible Asset Impariment
Depreciation and amortization expense	21,257	63,902
Amortization of Debt Discount	94,840	31,567
Increase (decrease) in cash resulting from changes in:
Accounts receivable	(11,831)	341,773
Other current assets		(17,891)
Operating lease assets/liabilities		(9,680)
Other assets	(10)	(3,423)
Accounts payable	(252,084)	(76,695)
Prepaid Expenses	(66,563)
Accrued interest	299,181	204,188
Accrued and deferred personnel compensation	(159,051)	(77,402)
Other liabilities - current	(28,276)	(34,079)
Lease Operating Assets	(11,350)
Deferred revenue and customer deposits	(45,180)	(197,987)
Net cash used in operating activities	(2,170,290)	(1,443,464)
INVESTING ACTIVITIES
Purchases of equipment		(14,111)
Net cash used in investing activities		(14,111)
FINANCING ACTIVITIES
Payments on notes payable	(8,658)	(9,978)
Proceeds from Related Party Debt	1,950,000
Proceeds from conversion of common stock warrants		3,587,487
Net cash provided by (used in) financing activities	1,941,342	3,577,509
Effect of foreign currency translation on cash flow	(665)	34,923
Net Change in cash	(229,613)	2,154,857
Cash at beginning of period	416,395	426,740
Cash at end of period	186,782	2,581,597
Cash paid during period for:
Interest Paid
Fair Value of Options issued with related party debt	466,594
Shares issued for settlement of debt - related party		205,367
Shares issued for stock payable for settlement of debt - related party		223,937
Par Value pf RSU’s issued - termination of director’s service		$ 545

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (2,254,242)	$ (2,478,175)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	1. Nature of Operations and Basis of Presentation Mobivity Holdings Corp. (the “Company” or “we”) is in the business of developing and operating proprietary platforms over which brands and enterprises can conduct national and localized, data-driven mobile marketing campaigns. Our proprietary platforms, consisting of software available to phones, tablets, PCs, and Point of Sale (“POS”) systems, allow resellers, brands, and enterprises to market their products and services to consumers through text messages sent directly to consumers via mobile phones, mobile smartphone applications, and dynamically printed receipt content. On November 14, 2018, we completed the acquisition of certain operating assets relating to Belly, Inc.’s proprietary digital customer loyalty platform, including client contracts, accounts receivable, and intellectual property. We generate revenue by charging the resellers, brands, and enterprises a per-message transactional fee, through fixed or variable software licensing fees, or via advertising fees. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and disclosures required by GAAP for annual financial statements. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC on April 16, 2024. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of our condensed consolidated financial statements as of March 31, 2024, and for the three months ended March 31, 2024 and 2023. The results of operations for the three months ended March 31, 2024 are not necessarily indicative of the operating results for the full year ending December 31, 2024.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management believes that these estimates are reasonable; however, actual results may differ from these estimates. Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation. The reclassifications did not affect previously reported net losses. Acquisitions We account for acquired businesses using the purchase method of accounting. Under the purchase method, our consolidated financial statements reflect the operations of an acquired business starting from the completion of the acquisition. In addition, the assets acquired and liabilities assumed are recorded at the date of acquisition at their respective estimated fair values, with any excess of the purchase price over the estimated fair values of the net assets acquired recorded as goodwill. Cash We minimize our credit risk associated with cash by periodically evaluating the credit quality of our primary financial institution. Our balances at times may exceed federally insured limits. We have not experienced any losses on our cash accounts. Accounts Receivable, Allowance for Doubtful Accounts and Concentrations Accounts receivable are carried at their estimated collectible amounts. We grant unsecured credit to substantially all of our customers. Ongoing credit evaluations are performed, and potential credit losses are charged to operations at the time the account receivable is estimated to be uncollectible. Since we cannot necessarily predict future changes in the financial stability of our customers, we cannot guarantee that our reserves will continue to be adequate. As of March 31, 2024, and December 31, 2023 we recorded an allowance for doubtful accounts of $ 60,265 16,107 Goodwill and Intangible Assets Goodwill is tested for impairment at a minimum on an annual basis. Goodwill is tested for impairment at the reporting unit level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. The fair values of the reporting units are estimated using market and discounted cash flow approaches. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The discounted cash flow approach uses expected future operating results. Failure to achieve these expected results may cause a future impairment of goodwill at the reporting unit. We conducted our annual impairment tests of goodwill as of December 31, 2023. As a result of these tests, we had a total impairment charge of $ 0 Intangible assets consist of patents and trademarks, purchased customer contracts, purchased customer and merchant relationships, purchased trade names, purchased technology, non-compete agreements, and software development costs. Intangible assets are amortized over the period of estimated benefit using the straight-line method and estimated useful lives ranging from one year to twenty years. No significant residual value is estimated for intangible assets. The Company’s evaluation of its goodwill and intangible assets resulted in no Software Development Costs Software development costs include direct costs incurred for internally developed products and payments made to independent software developers and/or contract engineers. The Company accounts for software development costs in accordance with the Financial Accounting Standards Board (“FASB”) guidance for the costs of computer software to be sold, leased, or otherwise marketed (Accounting Standards Codification subtopic 985-20, Costs of Software to Be Sold, Leased, or Marketed, or “ASC Subtopic 985-20”). Software development costs are capitalized once the technological feasibility of a product is established, and such costs are determined to be recoverable. The technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Software development costs are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered “research and development” that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are canceled or abandoned are charged to product development expenses in the period of cancellation. Commencing upon product release, capitalized software development costs are amortized to “Amortization Expense - Development” based on the straight-line method over a twenty-four-month The Company evaluates the future recoverability of capitalized software development costs on an annual basis. For products that have been released in prior years, the primary evaluation criterion is ongoing relations with the customer. The Company’s evaluation of its capitalized software development assets resulted in no Impairment of Long-Lived Assets We evaluate long-lived assets (including intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered impaired if its carrying amount exceeds the undiscounted future net cash flow the asset is expected to generate. Foreign Currency Translation The Company translates the financial statements of its foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830-10, Foreign Currency Matters . Revenue Recognition and Concentrations Our Recurrency platform is a hosted solution. We generate revenue from licensing our software to clients in our software as a service model, per-message and per-minute transactional fees, and customized professional services. We recognize license/subscription fees over the period of the contract, service fees as the services are performed, and per-message or per-minute transaction revenue when the transaction takes place. Under ASC 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting. Some customers are billed on a month-to-month basis with no contractual term and fees are collected by credit card. Revenue is recognized at the time that the services are rendered, and the selling price is fixed with a set range of plans. Cash received in advance of the performance of services is recorded as deferred revenue. Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“ASC 606”), is a comprehensive revenue recognition standard that superseded nearly all existing revenue recognition guidance. The Company adopted this standard effective January 1, 2018, applying the modified retrospective method. Upon adoption, the Company discontinued revenue deferral under the sell-through model and commenced recording revenue upon delivery to distributors, net of estimated returns. Generally, the new standard results in earlier recognition of revenues. We determine revenue recognition under ASC 606 through the following steps: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● identification of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. During the three months ended March 31, 2024 and 2023, two customers accounted for 59 51 Comprehensive Loss Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. We are required to record all components of comprehensive loss in the consolidated financial statements in the period in which they are recognized. Net loss and other comprehensive loss, including foreign currency translation adjustments and unrealized gains and losses on investments, are reported, net of their related tax effect, to arrive at a comprehensive loss. For the three months ended March 31, 2024 and 2023, the comprehensive loss was $ 2,036,313 2,446,673 Stock-based Compensation We primarily issue stock-based awards to employees in the form of stock options. We determine compensation expense associated with stock options based on the estimated grant date fair value method using the Black-Scholes valuation model. We recognize compensation expense using a straight-line amortization method over the respective vesting period. Research and Development Expenditures Research and development expenditures are expensed as incurred, and consist primarily of compensation costs, outside services, and expensed materials. There were no research and development costs for the periods ending March 31, 2024 and March 31, 2023. Advertising Expense Direct advertising costs are expensed as incurred and consist primarily of trade shows, sales enablement, content creation, paid engagement and other direct costs. Advertising expense was $ 93,430 54,248 Income Taxes We account for income taxes using the assets and liability method, which recognizes deferred tax assets and liabilities determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets when, based on available objective evidence, it is more likely than not that the benefit of such assets will not be realized. We recognize in the consolidated financial statements only those tax positions determined to be more likely than not of being sustained. Net Loss Per Common Share Basic net loss per share excludes any dilutive effects of options, shares subject to repurchase, and warrants. Diluted net loss per share includes the impact of potentially dilutive securities. During the three months ended March 31, 2024 and 2023, we had securities outstanding which could potentially dilute basic earnings per share in the future. Stock-based compensation, stock options and warrants were excluded from the computation of diluted net loss per share when their effect would have been anti-dilutive. Recent Accounting Pronouncements Accounting standards promulgated by the FASB are subject to change. Changes in such standards may have an impact on the Company’s future financial statements. The following is a summary of recent accounting developments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 requires that the if-converted method of computing diluted Earnings per Share. The Company adopted ASU 2020-06 on January 1, 2022.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	3. Going Concern We had $ 186,782 2,254,242 2,170,290 2,478,175 1,443,464 3.6 As shown in the accompanying financial statements, the Company has incurred net losses from operations resulting in an accumulated deficit of $ 132.2

Purchased Intangibles

Purchased Intangibles	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Purchased Intangibles	4. Purchased Intangibles Intangible assets The following table presents details of our purchased intangible assets as of March 31, 2024 and December 31, 2023: Schedule of Intangible Assets Balance at December 31, 2023 Additions Impairments Amortization Foreign Exchange and Other Balance at March 31, 2024 Patents and trademarks $ 53,663 $ — $ — $ (1,445 ) $ — $ 52,218 Customer and merchant relationships 6,138 — — $ (6,138 ) — — Trade names 1,609 — — $ (1,609 ) — — $ 61,410 $ — $ — $ (9,192 ) $ — $ 52,218 The intangible assets are being amortized on a straight-line basis over their estimated useful lives of one year twenty years Amortization expense for intangible assets was $ 9,192 8,970 The estimated future amortization expense of our intangible assets as of March 31, 2024 was as follows: Schedule of Finite Lived Intangible Assets Future Amortization Expense Year ending December 31, Amount 2024 $ 4,334 2025 $ 5,778 2026 $ 5,778 2027 $ 5,778 2028 $ 5,778 Thereafter $ 24,772 Total $ 52,218

Software Development Costs

Software Development Costs	3 Months Ended
	Mar. 31, 2024
Research and Development [Abstract]
Software Development Costs	5. Software Development Costs The Company has capitalized certain costs for software developed or obtained for internal use during the application development stage as it relates to specific contracts. The amounts capitalized include external direct costs of services used in developing internal-use software and for payroll and payroll-related costs of employees directly associated with the development activities. The following table presents details of our software development costs as of March 31, 2024 and December 31, 2023: Schedule of Software Development Costs Balance at December 31, 2023 Additions Amortization Balance at March 31, 2024 Software Development Costs $ 4,506 $ — $ (1,642 ) $ 2,864 $ 4,506 $ — $ (1,642 ) $ 2,864 Software development costs are being amortized on a straight-line basis over their estimated useful life of two years Amortization expense for software development costs was $ 1,642 41,945 The estimated future amortization expense of software development costs as of March 31, 2024 is as follows: Schedule of Amortization Expense of Software Development Costs Year ending December 31, Amount 2024 $ 2,864 2025 — 2026 — 2027 — 2028 — Thereafter — Total $ 2,864

Operating Lease Assets

Operating Lease Assets	3 Months Ended
	Mar. 31, 2024
Operating Lease Assets
Operating Lease Assets	6. Operating Lease Assets The Company entered into a lease agreement on February 1, 2021, for 8,898 25,953 28,733 50 110,000 110,000 715,106 870,057 The Company entered in to a sublease on March 1, 2024 for its office facilities in Chandler, AZ through February 28, 2025. Monthly rental payments including rental of office furniture and excluding taxes, are $ 24,470 The following are additional details related to leases recorded on our balance sheet as of March 31, 2024: Schedule of Additional Details Related to Leases Leases Classification Balance at March 31, 2024 Assets Current Operating lease assets Operating lease assets $ — Noncurrent Operating lease assets Noncurrent operating lease assets $ 715,106 Total lease assets $ 715,106 Liabilities Current Operating lease liabilities Operating lease liabilities $ 282,435 Noncurrent Operating lease liabilities Noncurrent operating lease liabilities $ 587,622 Total lease liabilities $ 870,057 The maturity analysis below summarizes the remaining future undiscounted cash flows for our operating leases, a reconciliation to operating lease liabilities reported on the Condensed Consolidated Balance Sheet, our weighted-average remaining lease term, and weighted average discount rate: Schedule of Lessee, Operating Lease Liability Year ending December 31, 2024 $ 248,588 2025 337,568 2026 344,241 2027 28,733 2028 — Thereafter — Total future lease payments 959,130 Less: imputed interest (89,073 ) Total $ 870,057 Schedule of Lease Cost Weighted Average Remaining Lease Term (years) Operating leases 2.88 Weighted Average Discount Rate Operating leases 6.75 %

Notes Payable and Interest Expe

Notes Payable and Interest Expense	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Notes Payable and Interest Expense	7. Notes Payable and Interest Expense The following table presents details of our notes payable as of March 31, 2024 and December 31, 2023: Schedule of Debt Facility Maturity Interest Rate Balance at March 31, 2024 Balance at December 31, 2023 ACOA Note February 1, 2024 — — 7,154 Convertible Notes Payable various 8 % 218,918 215,959 Related Party Note various 15 % 9,092,516 7,536,487 Total Debt 9,311,434 7,759,600 Less current portion (2,304,375 ) (3,079,654 ) Long-term debt, net of current portion $ 7,007,059 $ 4,679,946 ACOA Note On November 6, 2017, Livelenz (a wholly owned subsidiary of the Company), entered into an amendment of the original agreement dated December 2, 2014, with the Atlantic Canada Opportunities Agency (“ACOA”). Under this agreement, the note will mature, and the commitments will terminate, on February 1, 2024. The monthly principal payment amount of $ 3,000 3,500 4,000 4,500 2,215 During the three months ended March 31, 2024 we repaid $ 7,035 TD Bank Loan On April 22, 2020, we entered into a commitment loan with TD Bank under the Canadian Emergency Business Account (“CEBA”), in the principal aggregate amount of $ 40,000 0 no Related Party Notes Secured Promissory Notes On June 30, 2021, we entered into a Credit Facility Agreement (the “Credit Agreement”) with Thomas Akin, one of the Company’s directors (the “Lender”). The Credit Agreement was amended on November 11, 2022. The Company can borrow up to $ 6,000,000 The Credit Facility is secured by all of our tangible and intangible assets including intellectual property. This loan bears interest on the unpaid balance at the rate of fifteen percent ( 15 1.67 the Company has agreed to issue to the Lender additional warrants entitling the Lender to purchase a number of shares of the Company’s common stock equal to twenty percent (20%) of the amount of the advances made divided by the volume-weighted average price over the 30 trading days preceding the advance (the “VWAP”). Each warrant will be exercisable over a three-year period at an exercise price equal to the VWAP Under the original terms of the Credit Agreement, the Company was to begin repaying the principal amount, plus accrued interest, in 24 15 6,000,000 1.08 On January 31, 2023, the Company then entered into Amendment No. 1 (the “Amendment”), which amends our existing Credit Facility Agreement [1] On January 31, 2024 amended terms were agreed upon and the Company then entered into Amendment No. 2 (the “Amendment”) signed on May 3, 2024, which amends the terms of the Credit Facility Agreement, between the Company and Thomas B. Akin, and any convertible notes issued thereunder. The Amendment amends the existing Credit Facility Agreement to extend the maturity of the agreement and related convertible notes thereunder until June 30, 2026. Principal payments have been deferred to a period beginning on July 31, 2024 and ending June 30, 2026. During the three months ended March 31, 2024, a total of $ 226,289 22,868 As of March 31, 2024, the Company had drawn a total of $ 5,873,125 812,711 169,485 Unsecured Promissory Note On July 1, 2021, we entered into UP Notes in the aggregate principal amount of $ 271,875 15 2 no 33,017 On January 31, 2023, the Lender agreed to postpone the 24-month During the three months ended March 31, 2024, a total of $ 10,309 As of March 31, 2024, the Company had an outstanding principal balance of $ 271,875 76,374 10,309 Related Party Convertible Notes During fourth quarter 2023 the Company issued 8 Convertible Notes payable to related parties for $ 2,000,000 3,333,332 .60 8.0 three years The Convertible Note and all accrued interest thereon are convertible into shares of our common stock, from time to time, at the option of the holder thereof, at a conversion price per share equal to the larger of either $ 0.50 During first quarter 2024 the Company 8 Convertible Notes payable to related parties for $ 1,950,000 3,249,997 .60 8.0 three years During the three months ended March 31, 2024 accrued interest of $ 61,172 28,943 As of March 31, 2024 the Convertible Notes issued to related parties had a principal balance of $ 3,950,000 82,416 Convertible Note During fourth quarter 2023 the Company issued 10 Convertible Notes payable to related parties for $ 250,000 416,667 .60 8.0 three years The Convertible Note and all accrued interest thereon are convertible into shares of our common stock, from time to time, at the option of the holder thereof, at a conversion price per share equal to the larger of either $ 0.50 During the three months ended March 31, 2024 accrued interest of $ 5,056 2,959 As of March 31, 2023 the Convertible Notes had a principal balance of $ 250,000 6,400 Interest Expense Interest expense was $ 397,472 238,446

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Stockholders’ Equity	8. Stockholders’ Equity Common Stock and Equity Payable 2023 On January 31, 2023 a total of 545,012 On March 27, 2023 a total of 154,106 166,432 44,325 On March 27, 2023 a total of 9,651 10,423 2,757 On March 31, 2023 a total of $ 195,171 180,715 10,315 On March 31, 2023 a total of $ 10,196 9,441 542 During March of 2023, 15 3,587,487 1.00 3,587,487 1,792,745 2.00 577,000 63 0.3216 On June 30, 2023 a total of $ 196,148 181,620 On June 30, 2023 a total of $ 10,309 9,546 During August and September of 2023, 18 1,960,976 .82 1,608,000 3,921,952 .82 1,146,562 63 73 0.21 0.40 During the three months ended March 31, 2023 a total of 163,757 As of the March 31, 2023 we had an equity payable balance of $ 317,086 2024 During the three months ended March 31, 2024 no As of the three months ended March 31, 2024 we had an equity payable balance of $ 989,947 Stock-based Plans Stock Option Activity The following table summarizes stock option activity for the three months ended March 31, 2024. Share Based Payment Arrangement Options Activity Options Outstanding at December 31, 2022 6,691,216 Granted 2,678,500 Exercised — Forfeited/canceled (329,893 ) Expired (1,742,468 ) Outstanding at December 31, 2023 7,297,355 Granted — Exercised — Forfeited/canceled (730,520 ) Expired (2,009,688 ) Outstanding at March 31, 2024 4,557,147 Expected to vest at March 31, 2024 1,599,696 Vested at March 31, 2024 1,599,696 Unvested at March 31, 2024 2,957,451 Unrecognized expense at March 31, 2024 $ 1,646,644 2023 On May 11, 2023 the Company granted three 295,000 0.98 25 75.76 0.705183 208,029 On July 14, 2023 the Company granted one 1,000,000 0.85 25 36 74.55 0.5590 605,383 On July 17, 2023 the Company granted one 700,000 0.79 25 36 74.57 0.5713 396,441 On August 25, 2023 he Company granted four 650,000 0.65 25 36 64.81 0.4257 285,773 On November 30, 2023, the Company granted five 33,500 0.3505 25 36 83.03 0.295407 9,896 2024 During the three months ended March 31, 2024 no employee stock options were issued. Stock-Based Compensation Expense from Stock Options and Warrants The impact on our results of operations of recording stock-based compensation expense for the three months ended March 31, 2024 and 2023 were as follows: Schedule of Stock-based Compensation Expense 2024 2023 Three Months Ended March 31, 2024 2023 General and administrative $ (42,327 ) $ 65,032 Sales and marketing 107,862 68,646 Engineering, research, and development 47,125 34,475 Total $ 112,660 $ 168,153 Restricted stock units The following table summarizes restricted stock unit activity under our stock-based plans for the year ended December 31, 2023 and for the three months ended March 31, 2024: Schedule of Restricted Stock Unit Activity Shares Outstanding at December 31, 2022 1,929,933 Awarded 414,104 Released (545,012 ) Canceled/forfeited/expired — Outstanding at December 31, 2023 1,799,025 Awarded 162,500 Released — Canceled/forfeited/expired — Outstanding at March 31, 2024 1,961,525 Expected to vest at March 31, 2024 1,961,525 Vested at March 31, 2024 1,961,525 Unvested at March 31, 2024 — Unrecognized expense at March 31, 2024 $ — 2023 On March 31, 2023, the Company granted four 61,342 65,002 1.05 On June 30, 2023, the Company granted four 80,160 65,003 0.81 On September 30, 2023, the Company granted four 101,564 65,001 .64 On December 31, 2023 the Company granted four 171,056 65,001 .38 In the three months ended March 31, 2023 the Company recorded $ 65,003 2024 On March 31, 2024 the company grated granted five 162,500 81,250 .50 In the three months ended March 31, 2024, the Company recorded $ 81,250 Stock Based Compensation from Restricted Stock The impact on our results of operations of recording stock-based compensation expense for restricted stock units for the three months ended March 31, 2024 and 2023 was as follows: Schedule of Stock-based Compensation Expense 2024 2023 Three Months Ended March 31, 2024 2023 General and administrative $ 81,250 $ 65,003 Total $ 81,250 $ 65,003 As of March 31, 2024, there was no Warrants The following table summarizes investor warrants as of March 31, 2024 and the years ended December 31, 2023 and 2022: Schedule of Investor Warrants Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Outstanding at December 31, 2022 6,147,898 $ 1.45 2.27 Granted 9,563,787 $ — — Exercised (5,548,463 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at December 31, 2023 10,163,222 $ 0.94 2.48 Granted 3,249,997 $ — — Exercised — $ — — Canceled/forfeited/expired — $ — — Outstanding at March 31, 2024 13,413,219 $ 0.85 2.39 2023 During March 2023, 15 3,587,487 1.00 3,557,487 3,921,952 2.00 577,000 63 0.3216 During August and September of 2023, 18 1,906,976 .82 3,557,487 1,793,745 .82 1,146,047 72 0.2922 During the fourth quarter, 15 3,749,999 .60 2,250,000 471,425 72 0.2922 2024 During the first quarter of 2024, one warrant holders was issued 3,249,997 warrants as an inducement for Convertible Notes issued at the exercise price of $ .60 per share, resulting in additional capital of $ 2,250,000 . The Company recorded $ 466,594 of stock-based expense related to warrants issued with issuance of convertible notes. The total estimated value of the warrants using the Black-Scholes Model is based on an average volatility rate of 93 0.1418

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	9. Fair Value Measurements Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the authoritative guidance establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs other than the quoted prices in active markets that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which requires us to develop our own assumptions. This hierarchy requires companies to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. On a recurring basis, we measure certain financial assets and liabilities at fair value. The following table presents assets that are measured and recognized at fair value as of March 31, 2024 on a recurring and non-recurring basis: Schedule of Fair Value Measurements Recurring and Nonrecurring Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 55,082 $ — The following table presents assets that are measured and recognized at fair value as of December 31, 2023 on a recurring and non-recurring basis: Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $   — Intangibles, net (non-recurring) $ — $ — $ 65,916 $ —

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. Commitments and Contingencies Litigation Marina Soliman v. Subway Franchisee Advertising Fund Trust, LTD, Second Circuit Court of Appeals, Case No. 22-1726 – this is putative class action alleging that Defendant initiated telephone solicitations through text messages in violation of the Telephone Consumer Protection Act, 47 U.S.C § 227 et al. (“TCPA”). The district court granted Defendant’s motion to dismiss. The matter has been under submission with the Court since October 24, 2023. In the event that the Court reverses and remands the matter, the Company intends to seek an individual settlement of the matter, and if one cannot be reached, the Company intends to vigorously defend the matter Operating Lease As of March 31, 2024, we have an operating lease asset balance for this lease of $ 715,106 870,057

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions Secured Promissory Notes On June 30, 2021, we entered into a Credit Facility Agreement with Thomas Akin, one of the Company’s directors (the “Lender”). The Credit Facility Agreement was amended on November 11, 2022 to allow the Company to borrow up to $ 6,000,000 As of March 31, 2024, the Company had drawn a total of $ 5,873,125 812,711 169,485 Unsecured Promissory Note On July 1, 2021, we entered into UP Notes in the aggregate principal amount of $ 271,875 15 Convertible Notes During first quarter of 2024, the Company 8 Convertible Notes payable to related parties for $ 1,950,000 3,249,997 .60 8.0 For more details regarding the three related party transactions totaling $ 8,095,000

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	12. Subsequent Events Secured Promissary Notes The Company entered into Amendment No. 2 (the “Amendment”) to Amended and Restated Credit Facility Agreement and Convertible Notes (the Credit Facility Agreement), signed on May 3, 2024, which amends the terms of the Credit Facility Agreement, between the Company and Thomas B. Akin, and any convertible notes issued thereunder. The Amendment amends the existing Credit Facility Agreement to extend the maturity of the agreement and related convertible notes thereunder until June 30, 2026. Principal payments have been deferred to a period beginning on July 31, 2024 and ending June 30, 2026. Convertible Notes During April 2024, the Company issued three Convertible Notes to Thomas B. Akin for a total amount of $ 900,000 During May 2024, the Company issued one Convertible Note to Thomas B. Akin for a total amount of $ 250,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management believes that these estimates are reasonable; however, actual results may differ from these estimates.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation. The reclassifications did not affect previously reported net losses.
Acquisitions	Acquisitions We account for acquired businesses using the purchase method of accounting. Under the purchase method, our consolidated financial statements reflect the operations of an acquired business starting from the completion of the acquisition. In addition, the assets acquired and liabilities assumed are recorded at the date of acquisition at their respective estimated fair values, with any excess of the purchase price over the estimated fair values of the net assets acquired recorded as goodwill.
Cash	Cash We minimize our credit risk associated with cash by periodically evaluating the credit quality of our primary financial institution. Our balances at times may exceed federally insured limits. We have not experienced any losses on our cash accounts.
Accounts Receivable, Allowance for Doubtful Accounts and Concentrations	Accounts Receivable, Allowance for Doubtful Accounts and Concentrations Accounts receivable are carried at their estimated collectible amounts. We grant unsecured credit to substantially all of our customers. Ongoing credit evaluations are performed, and potential credit losses are charged to operations at the time the account receivable is estimated to be uncollectible. Since we cannot necessarily predict future changes in the financial stability of our customers, we cannot guarantee that our reserves will continue to be adequate. As of March 31, 2024, and December 31, 2023 we recorded an allowance for doubtful accounts of $ 60,265 16,107
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is tested for impairment at a minimum on an annual basis. Goodwill is tested for impairment at the reporting unit level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. The fair values of the reporting units are estimated using market and discounted cash flow approaches. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The discounted cash flow approach uses expected future operating results. Failure to achieve these expected results may cause a future impairment of goodwill at the reporting unit. We conducted our annual impairment tests of goodwill as of December 31, 2023. As a result of these tests, we had a total impairment charge of $ 0 Intangible assets consist of patents and trademarks, purchased customer contracts, purchased customer and merchant relationships, purchased trade names, purchased technology, non-compete agreements, and software development costs. Intangible assets are amortized over the period of estimated benefit using the straight-line method and estimated useful lives ranging from one year to twenty years. No significant residual value is estimated for intangible assets. The Company’s evaluation of its goodwill and intangible assets resulted in no
Software Development Costs	Software Development Costs Software development costs include direct costs incurred for internally developed products and payments made to independent software developers and/or contract engineers. The Company accounts for software development costs in accordance with the Financial Accounting Standards Board (“FASB”) guidance for the costs of computer software to be sold, leased, or otherwise marketed (Accounting Standards Codification subtopic 985-20, Costs of Software to Be Sold, Leased, or Marketed, or “ASC Subtopic 985-20”). Software development costs are capitalized once the technological feasibility of a product is established, and such costs are determined to be recoverable. The technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Software development costs are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered “research and development” that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are canceled or abandoned are charged to product development expenses in the period of cancellation. Commencing upon product release, capitalized software development costs are amortized to “Amortization Expense - Development” based on the straight-line method over a twenty-four-month The Company evaluates the future recoverability of capitalized software development costs on an annual basis. For products that have been released in prior years, the primary evaluation criterion is ongoing relations with the customer. The Company’s evaluation of its capitalized software development assets resulted in no
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets We evaluate long-lived assets (including intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered impaired if its carrying amount exceeds the undiscounted future net cash flow the asset is expected to generate.
Foreign Currency Translation	Foreign Currency Translation The Company translates the financial statements of its foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830-10, Foreign Currency Matters .
Revenue Recognition and Concentrations	Revenue Recognition and Concentrations Our Recurrency platform is a hosted solution. We generate revenue from licensing our software to clients in our software as a service model, per-message and per-minute transactional fees, and customized professional services. We recognize license/subscription fees over the period of the contract, service fees as the services are performed, and per-message or per-minute transaction revenue when the transaction takes place. Under ASC 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting. Some customers are billed on a month-to-month basis with no contractual term and fees are collected by credit card. Revenue is recognized at the time that the services are rendered, and the selling price is fixed with a set range of plans. Cash received in advance of the performance of services is recorded as deferred revenue. Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“ASC 606”), is a comprehensive revenue recognition standard that superseded nearly all existing revenue recognition guidance. The Company adopted this standard effective January 1, 2018, applying the modified retrospective method. Upon adoption, the Company discontinued revenue deferral under the sell-through model and commenced recording revenue upon delivery to distributors, net of estimated returns. Generally, the new standard results in earlier recognition of revenues. We determine revenue recognition under ASC 606 through the following steps: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● identification of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. During the three months ended March 31, 2024 and 2023, two customers accounted for 59 51
Comprehensive Loss	Comprehensive Loss Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. We are required to record all components of comprehensive loss in the consolidated financial statements in the period in which they are recognized. Net loss and other comprehensive loss, including foreign currency translation adjustments and unrealized gains and losses on investments, are reported, net of their related tax effect, to arrive at a comprehensive loss. For the three months ended March 31, 2024 and 2023, the comprehensive loss was $ 2,036,313 2,446,673
Stock-based Compensation	Stock-based Compensation We primarily issue stock-based awards to employees in the form of stock options. We determine compensation expense associated with stock options based on the estimated grant date fair value method using the Black-Scholes valuation model. We recognize compensation expense using a straight-line amortization method over the respective vesting period.
Research and Development Expenditures	Research and Development Expenditures Research and development expenditures are expensed as incurred, and consist primarily of compensation costs, outside services, and expensed materials. There were no research and development costs for the periods ending March 31, 2024 and March 31, 2023.
Advertising Expense	Advertising Expense Direct advertising costs are expensed as incurred and consist primarily of trade shows, sales enablement, content creation, paid engagement and other direct costs. Advertising expense was $ 93,430 54,248
Income Taxes	Income Taxes We account for income taxes using the assets and liability method, which recognizes deferred tax assets and liabilities determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets when, based on available objective evidence, it is more likely than not that the benefit of such assets will not be realized. We recognize in the consolidated financial statements only those tax positions determined to be more likely than not of being sustained.
Net Loss Per Common Share	Net Loss Per Common Share Basic net loss per share excludes any dilutive effects of options, shares subject to repurchase, and warrants. Diluted net loss per share includes the impact of potentially dilutive securities. During the three months ended March 31, 2024 and 2023, we had securities outstanding which could potentially dilute basic earnings per share in the future. Stock-based compensation, stock options and warrants were excluded from the computation of diluted net loss per share when their effect would have been anti-dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting standards promulgated by the FASB are subject to change. Changes in such standards may have an impact on the Company’s future financial statements. The following is a summary of recent accounting developments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 requires that the if-converted method of computing diluted Earnings per Share. The Company adopted ASU 2020-06 on January 1, 2022.

Purchased Intangibles (Tables)

Purchased Intangibles (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The following table presents details of our purchased intangible assets as of March 31, 2024 and December 31, 2023: Schedule of Intangible Assets Balance at December 31, 2023 Additions Impairments Amortization Foreign Exchange and Other Balance at March 31, 2024 Patents and trademarks $ 53,663 $ — $ — $ (1,445 ) $ — $ 52,218 Customer and merchant relationships 6,138 — — $ (6,138 ) — — Trade names 1,609 — — $ (1,609 ) — — $ 61,410 $ — $ — $ (9,192 ) $ — $ 52,218
Schedule of Finite Lived Intangible Assets Future Amortization Expense	The estimated future amortization expense of our intangible assets as of March 31, 2024 was as follows: Schedule of Finite Lived Intangible Assets Future Amortization Expense Year ending December 31, Amount 2024 $ 4,334 2025 $ 5,778 2026 $ 5,778 2027 $ 5,778 2028 $ 5,778 Thereafter $ 24,772 Total $ 52,218

Software Development Costs (Tab

Software Development Costs (Tables)	3 Months Ended
	Mar. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Schedule of Software Development Costs	The following table presents details of our software development costs as of March 31, 2024 and December 31, 2023: Schedule of Software Development Costs Balance at December 31, 2023 Additions Amortization Balance at March 31, 2024 Software Development Costs $ 4,506 $ — $ (1,642 ) $ 2,864 $ 4,506 $ — $ (1,642 ) $ 2,864
Schedule of Amortization Expense of Software Development Costs	The estimated future amortization expense of our intangible assets as of March 31, 2024 was as follows: Schedule of Finite Lived Intangible Assets Future Amortization Expense Year ending December 31, Amount 2024 $ 4,334 2025 $ 5,778 2026 $ 5,778 2027 $ 5,778 2028 $ 5,778 Thereafter $ 24,772 Total $ 52,218
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Schedule of Amortization Expense of Software Development Costs	The estimated future amortization expense of software development costs as of March 31, 2024 is as follows: Schedule of Amortization Expense of Software Development Costs Year ending December 31, Amount 2024 $ 2,864 2025 — 2026 — 2027 — 2028 — Thereafter — Total $ 2,864

Operating Lease Assets (Tables)

Operating Lease Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Operating Lease Assets
Schedule of Additional Details Related to Leases	The following are additional details related to leases recorded on our balance sheet as of March 31, 2024: Schedule of Additional Details Related to Leases Leases Classification Balance at March 31, 2024 Assets Current Operating lease assets Operating lease assets $ — Noncurrent Operating lease assets Noncurrent operating lease assets $ 715,106 Total lease assets $ 715,106 Liabilities Current Operating lease liabilities Operating lease liabilities $ 282,435 Noncurrent Operating lease liabilities Noncurrent operating lease liabilities $ 587,622 Total lease liabilities $ 870,057
Schedule of Lessee, Operating Lease Liability	The maturity analysis below summarizes the remaining future undiscounted cash flows for our operating leases, a reconciliation to operating lease liabilities reported on the Condensed Consolidated Balance Sheet, our weighted-average remaining lease term, and weighted average discount rate: Schedule of Lessee, Operating Lease Liability Year ending December 31, 2024 $ 248,588 2025 337,568 2026 344,241 2027 28,733 2028 — Thereafter — Total future lease payments 959,130 Less: imputed interest (89,073 ) Total $ 870,057
Schedule of Lease Cost	Schedule of Lease Cost Weighted Average Remaining Lease Term (years) Operating leases 2.88 Weighted Average Discount Rate Operating leases 6.75 %

Notes Payable and Interest Ex_2

Notes Payable and Interest Expense (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of Debt	The following table presents details of our notes payable as of March 31, 2024 and December 31, 2023: Schedule of Debt Facility Maturity Interest Rate Balance at March 31, 2024 Balance at December 31, 2023 ACOA Note February 1, 2024 — — 7,154 Convertible Notes Payable various 8 % 218,918 215,959 Related Party Note various 15 % 9,092,516 7,536,487 Total Debt 9,311,434 7,759,600 Less current portion (2,304,375 ) (3,079,654 ) Long-term debt, net of current portion $ 7,007,059 $ 4,679,946

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	3 Months Ended
	Mar. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share Based Payment Arrangement Options Activity	The following table summarizes stock option activity for the three months ended March 31, 2024. Share Based Payment Arrangement Options Activity Options Outstanding at December 31, 2022 6,691,216 Granted 2,678,500 Exercised — Forfeited/canceled (329,893 ) Expired (1,742,468 ) Outstanding at December 31, 2023 7,297,355 Granted — Exercised — Forfeited/canceled (730,520 ) Expired (2,009,688 ) Outstanding at March 31, 2024 4,557,147 Expected to vest at March 31, 2024 1,599,696 Vested at March 31, 2024 1,599,696 Unvested at March 31, 2024 2,957,451 Unrecognized expense at March 31, 2024 $ 1,646,644
Schedule of Restricted Stock Unit Activity	The following table summarizes restricted stock unit activity under our stock-based plans for the year ended December 31, 2023 and for the three months ended March 31, 2024: Schedule of Restricted Stock Unit Activity Shares Outstanding at December 31, 2022 1,929,933 Awarded 414,104 Released (545,012 ) Canceled/forfeited/expired — Outstanding at December 31, 2023 1,799,025 Awarded 162,500 Released — Canceled/forfeited/expired — Outstanding at March 31, 2024 1,961,525 Expected to vest at March 31, 2024 1,961,525 Vested at March 31, 2024 1,961,525 Unvested at March 31, 2024 — Unrecognized expense at March 31, 2024 $ —
Schedule of Investor Warrants	The following table summarizes investor warrants as of March 31, 2024 and the years ended December 31, 2023 and 2022: Schedule of Investor Warrants Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Outstanding at December 31, 2022 6,147,898 $ 1.45 2.27 Granted 9,563,787 $ — — Exercised (5,548,463 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at December 31, 2023 10,163,222 $ 0.94 2.48 Granted 3,249,997 $ — — Exercised — $ — — Canceled/forfeited/expired — $ — — Outstanding at March 31, 2024 13,413,219 $ 0.85 2.39
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock-based Compensation Expense	The impact on our results of operations of recording stock-based compensation expense for the three months ended March 31, 2024 and 2023 were as follows: Schedule of Stock-based Compensation Expense 2024 2023 Three Months Ended March 31, 2024 2023 General and administrative $ (42,327 ) $ 65,032 Sales and marketing 107,862 68,646 Engineering, research, and development 47,125 34,475 Total $ 112,660 $ 168,153
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock-based Compensation Expense	The impact on our results of operations of recording stock-based compensation expense for restricted stock units for the three months ended March 31, 2024 and 2023 was as follows: Schedule of Stock-based Compensation Expense 2024 2023 Three Months Ended March 31, 2024 2023 General and administrative $ 81,250 $ 65,003 Total $ 81,250 $ 65,003

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value Measurements Recurring and Nonrecurring	The following table presents assets that are measured and recognized at fair value as of March 31, 2024 on a recurring and non-recurring basis: Schedule of Fair Value Measurements Recurring and Nonrecurring Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 55,082 $ — The following table presents assets that are measured and recognized at fair value as of December 31, 2023 on a recurring and non-recurring basis: Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $   — Intangibles, net (non-recurring) $ — $ — $ 65,916 $ —

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Product Information [Line Items]
Accounts receivable, allowance for doubtful accounts	$ 60,265		$ 16,107
Goodwill, Impairment loss			$ 0
Intangible assets impairment expense
Finite-lived intangible asset, useful life (year)	24 months
Comprehensive loss	$ (2,036,313)	(2,446,673)
Advertising expense	$ 93,430	$ 54,248
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Product Information [Line Items]
Concentration risk, percentage	59%	51%
Computer Software, Intangible Asset [Member]
Product Information [Line Items]
Intangible assets impairment expense	$ 0	$ 0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash		$ 186,782		$ 416,395
Net loss		2,254,242	$ 2,478,175
Net cash used in operating activities		2,170,290	$ 1,443,464
Proceeds from warrant exercises	$ 3,600,000
Accumulated deficit		$ 132,214,850		$ 129,960,608

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Beginning balance	$ 61,410
Additions
Impairments
Amortization	(9,192)	$ (8,970)
Foreign exchange and other
Ending balance	52,218
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	53,663
Additions
Impairments
Amortization	(1,445)
Foreign exchange and other
Ending balance	52,218
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	6,138
Additions
Impairments
Amortization	(6,138)
Foreign exchange and other
Ending balance
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	1,609
Additions
Impairments
Amortization	(1,609)
Foreign exchange and other
Ending balance

Schedule of Finite Lived Intang

Schedule of Finite Lived Intangible Assets Future Amortization Expense (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 4,334
2025	5,778
2026	5,778
2027	5,778
2028	5,778
Thereafter	24,772
Total	$ 52,218	$ 61,410

Purchased Intangibles (Details

Purchased Intangibles (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life (year)	24 months
Amortization of intangible assets	$ 9,192	$ 8,970
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life (year)	1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life (year)	20 years

Schedule of Software Developmen

Schedule of Software Development Costs (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Finite-Lived Intangible Assets [Line Items]
Capitalized computer software net	$ 4,506
Additions
Amortization	(1,642)
Capitalized computer software net	2,864
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Capitalized computer software net	4,506
Additions
Amortization	(1,642)
Capitalized computer software net	$ 2,864

Schedule of Amortization Expens

Schedule of Amortization Expense of Software Development Costs (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
2024	$ 4,334
2025	5,778
2026	5,778
2027	5,778
2028	5,778
Thereafter	24,772
Total	52,218	$ 61,410
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
2024	2,864
2025
2026
2027
2028
Thereafter
Total	$ 2,864

Software Development Costs (Det

Software Development Costs (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	24 months
Amortization expense for software development costs	$ 9,192	$ 8,970
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	20 years
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense for software development costs	$ 1,642	$ 41,945
Computer Software, Intangible Asset [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	2 years

Schedule of Additional Details

Schedule of Additional Details Related to Leases (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Operating Lease Assets
Operating lease assets, Current
Operating lease assets, Non-current	715,106
Operating lease assets	715,106	$ 770,623
Operating lease liabilities, Current	282,435	276,072
Operating lease liabilities, Non-current	587,622	$ 660,852
Operating lease liabilities	$ 870,057

Schedule of Lessee, Operating L

Schedule of Lessee, Operating Lease Liability (Details)	Mar. 31, 2024 USD ($)
Operating Lease Assets
2024	$ 248,588
2025	337,568
2026	344,241
2027	28,733
2028
Thereafter
Total future lease payments	959,130
Less: imputed interest	(89,073)
Total	$ 870,057

Schedule of Lease Cost (Details

Schedule of Lease Cost (Details)	Mar. 31, 2024
Operating Lease Assets
Weighted average remaining lease term (years) operating leases (year)	2 years 10 months 17 days
Weighted average discount rate, operating leases	6.75%

Operating Lease Assets (Details

Operating Lease Assets (Details Narrative)	Mar. 01, 2024 USD ($)	Feb. 01, 2021 USD ($) ft²	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Lessee, Lease, Description [Line Items]
Rent	$ 24,470
Operating lease assets			$ 715,106	$ 770,623
Operating lease liability			870,057
Lease Ending January 2027 [Member]
Lessee, Lease, Description [Line Items]
Area of real estate property | ft²		8,898
Represents abatement percentage of operating lease for lessee		50%
Deposit assets		$ 110,000
Purcahse of office furniture		110,000
Operating lease assets			715,106
Operating lease liability			$ 870,057
Lease Ending January 2027 [Member] | Minimum [Member]
Lessee, Lease, Description [Line Items]
Rent		25,953
Lease Ending January 2027 [Member] | Maximum [Member]
Lessee, Lease, Description [Line Items]
Rent		$ 28,733

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total Debt	$ 9,311,434	$ 7,759,600
Less current portion	(2,304,375)	(3,079,654)
Long-term debt, net of current portion	$ 7,007,059	4,679,946
ACOA Note [Member]
Short-Term Debt [Line Items]
Maturity	Feb. 01, 2024
Total Debt		7,154
Convertible Note [Member]
Short-Term Debt [Line Items]
Total Debt	$ 218,918	215,959
Interest Rate	8%
Related Party Note [Member]
Short-Term Debt [Line Items]
Total Debt	$ 9,092,516	$ 7,536,487
Interest Rate	15%

Notes Payable and Interest Ex_3

Notes Payable and Interest Expense (Details Narrative)

3 Months Ended

Jan. 31, 2023

Aug. 01, 2022 CAD ($)

Aug. 01, 2021 CAD ($)

Jul. 01, 2021 USD ($) shares

Jun. 30, 2021 USD ($) $ / shares

Apr. 22, 2020 CAD ($)

Nov. 01, 2019 CAD ($)

Nov. 06, 2017 CAD ($)

Mar. 31, 2024 USD ($) $ / shares shares

Mar. 31, 2024 CAD ($)

Dec. 31, 2023 USD ($) $ / shares shares

Mar. 31, 2023 USD ($)

Nov. 11, 2022 USD ($) $ / shares

Short-Term Debt [Line Items]

Interest expense, debt

$ 397,472

$ 238,446

Amortized debt discount

94,840

31,567

Equity amount payable

989,947

$ 989,947

$ 317,086

Accrued interest

320,655

$ 21,474

ACOA Note [Member] | Livelenz [Member]

Short-Term Debt [Line Items]

Debt instrument periodic payment

$ 4,500

$ 4,000

$ 3,500

$ 3,000

7,035

$ 2,215

TD Bank [Member]

Short-Term Debt [Line Items]

Debt instrument periodic payment

$ 0

Principal amount

$ 40,000

Interest rate

0%

Credit Agreement [Member]

Short-Term Debt [Line Items]

Proceeds from long term lines of credit including interest

5,873,125

Debt instrument discount

169,485

Credit Agreement [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Accrued interest payable

812,711

Credit Agreement [Member] | Director [Member]

Short-Term Debt [Line Items]

Interest rate

15%

15%

Line of credit facility maximum borrowing capacity

$ 6,000,000

$ 6,000,000

Warrants exercise price | $ / shares

$ 1.67

Warrant exercisable period afte issuance of financing

the Company has agreed to issue to the Lender additional warrants entitling the Lender to purchase a number of shares of the Company’s common stock equal to twenty percent (20%) of the amount of the advances made divided by the volume-weighted average price over the 30 trading days preceding the advance (the “VWAP”). Each warrant will be exercisable over a three-year period at an exercise price equal to the VWAP

Frequency of period payment

24

Share price | $ / shares

$ 1.08

Credit Agreement [Member] | Thomas Akin [Member]

Short-Term Debt [Line Items]

Interest expense, debt

226,289

Amortized debt discount

22,868

Unsecured Promissory Notes [Member]

Short-Term Debt [Line Items]

Principal amount

$ 271,875

Interest rate

15%

Frequency of period payment

24-month

Accrued interest payable

10,309

Pre-payment penalty rate

2%

Payment for commissions

$ 0

Warrants to purchase shares | shares

33,017

Debt outstanding principal

271,875

Equity amount payable

$ 76,374

8 Convertible Notes payable [Member]

Short-Term Debt [Line Items]

Conversion price | $ / shares

$ 0.50

8 Convertible Notes payable [Member] | Related Party [Member]

Short-Term Debt [Line Items]

Interest rate

8%

8%

Warrants exercise price | $ / shares

$ 0.60

$ 0.60

Warrants to purchase shares | shares

3,249,997

3,333,332

Convertible notes payable

$ 1,950,000

$ 2,000,000

Debt instrument term

3 years

3 years

3 years

Related Party Convertible Note [Member]

Short-Term Debt [Line Items]

Principal amount

$ 3,950,000

Amortized debt discount

28,943

Accrued interest payable

61,172

Accrued interest

82,416

10 Convertible Notes Payable [Member]

Short-Term Debt [Line Items]

Interest rate

8%

Warrants exercise price | $ / shares

$ 0.60

Convertible notes payable

$ 250,000

Debt instrument term

3 years

Warrants issued | shares

416,667

Convertible Note [Member]

Short-Term Debt [Line Items]

Principal amount

$ 250,000

Interest rate

8%

Amortized debt discount

$ 2,959

Accrued interest payable

$ 5,056

Conversion price | $ / shares

$ 0.50

Accrued interest

$ 6,400

Share Based Payment Arrangement

Share Based Payment Arrangement Options Activity (Details) - USD ($)						3 Months Ended	12 Months Ended
	Nov. 30, 2023	Aug. 25, 2023	Jul. 17, 2023	Jul. 14, 2023	May 11, 2023	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options, Granted	33,500	650,000	700,000	1,000,000	295,000
Options, Expected to vest						1,599,696
Options, vested						1,599,696
Options, Unvested						2,957,451
Options, Unrecognized expense						$ 1,646,644
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, Beginning balance						7,297,355	6,691,216
Options, Granted							2,678,500
Options, Exercised
Options, Forfeited/canceled						(730,520)	(329,893)
Options, Expired						(2,009,688)	(1,742,468)
Options outstanding, Ending balance						4,557,147	7,297,355

Schedule of Stock-based Compens

Schedule of Stock-based Compensation Expense (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total	$ 112,660	$ 168,153
Restricted Stock Units (RSUs) [Member]
Total	81,250	65,003
General and Administrative Expense [Member]
Total	(42,327)	65,032
General and Administrative Expense [Member] | Restricted Stock Units (RSUs) [Member]
Total	81,250	65,003
Selling and Marketing Expense [Member]
Total	107,862	68,646
Engineering and Research and Development Expense [Member]
Total	$ 47,125	$ 34,475

Schedule of Restricted Stock Un

Schedule of Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding, Beginning balance	1,799,025	1,929,933
Shares, Awarded	162,500	414,104
Shares, Released		(545,012)
Shares, Canceled/forfeited/expired
Shares outstanding, Ending balance	1,961,525	1,799,025
Shares, Expected to vest at September 30, 2023	1,961,525
Shares, Vested at September 30, 2023	1,961,525
Unvested at September 30, 2023
Unrecognized expense at September 30, 2023

Schedule of Investor Warrants (

Schedule of Investor Warrants (Details) - Investor Warrant [Member] - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Shares outstanding, Beginning balance	10,163,222	6,147,898
Weighted Average Exercise Price, Outstanding, Beginning balance	0.94	1.45
Outstanding (in shares)	2 years 4 months 20 days	2 years 5 months 23 days	2 years 3 months 7 days
Warrants, Granted	3,249,997	9,563,787
Warrants, Exercised		(5,548,463)
Warrants, Canceled/forfeited/expired
Shares outstanding, Ending balance	13,413,219	10,163,222	6,147,898
Weighted Average Exercise Price, Outstanding, Ending balance	0.85	0.94	1.45

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative)								1 Months Ended							3 Months Ended			12 Months Ended
	Nov. 30, 2023 USD ($) Integer $ / shares shares	Aug. 25, 2023 USD ($) Integer $ / shares shares	Jul. 17, 2023 USD ($) Integer $ / shares shares	Jul. 14, 2023 USD ($) Integer $ / shares shares	Jun. 30, 2023 USD ($) shares	May 11, 2023 USD ($) Integer $ / shares shares	Mar. 27, 2023 USD ($) shares	Mar. 31, 2024 USD ($) $ / shares Integer shares	Dec. 31, 2023 USD ($) $ / shares Integer shares	Sep. 30, 2023 USD ($) $ / shares Integer shares	Aug. 31, 2023 USD ($) $ / shares Integer shares	Jun. 30, 2023 USD ($) Integer $ / shares shares	Mar. 31, 2023 USD ($) $ / shares Integer shares	Jan. 31, 2023 shares	Mar. 31, 2024 USD ($) $ / shares Integer shares	Dec. 31, 2023 USD ($) $ / shares Integer shares	Mar. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($)
Class of Warrant or Right [Line Items]
Issuance of common stock for warrant exercise (in shares)																	$ 3,587,487
Stock-based compensation expense															$ 112,660		168,153
Equity amount payable								$ 989,947	$ 989,947				$ 317,086		$ 989,947	$ 989,947	317,086
Number of employees, awards granted | Integer	5	4	1	1		3
Granted, shares | shares	33,500	650,000	700,000	1,000,000		295,000
Share-based compensation option grant per share | $ / shares	$ 0.3505	$ 0.65	$ 0.79	$ 0.85		$ 0.98
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage	25%	25%	25%	25%		25%
Expected volatility	83.03%	64.81%	74.57%	74.55%		75.76%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value | $ / shares	$ 0.295407	$ 0.4257	$ 0.5713	$ 0.5590		$ 0.705183
Share-based compensation arrangement by share-based payment award, call option value	$ 9,896	$ 285,773	$ 396,441	$ 605,383		$ 208,029
Share-based compensation arrangement by share-based payment award, award vesting period	36 months	36 months	36 months	36 months
Common Stock One [Member]
Class of Warrant or Right [Line Items]
Accrued interest					$ 196,148							$ 196,148
Number of shares equity payable for the issuance of common stock | shares					181,620
Common Stock Two [Member]
Class of Warrant or Right [Line Items]
Accrued interest					$ 10,309							$ 10,309
Number of shares equity payable for the issuance of common stock | shares					9,546
Warrant [Member]
Class of Warrant or Right [Line Items]
Number of warrant holding | Integer															1
Class of warrant or right, exercise price of warrants or rights | $ / shares								$ 0.60							$ 0.60
Number of warrants to purchase common stock | shares								3,249,997							3,249,997
Stock-based compensation expense															$ 466,594
Additional capital															$ 2,250,000
Measurement Input, Price Volatility [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Option fair value								93							93
Option Fair Value [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Option fair value | $ / shares								0.1418							0.1418
Restricted Stock Units (RSUs) [Member]
Class of Warrant or Right [Line Items]
Stock-based compensation expense															$ 81,250		$ 65,003
Share-based payment arrangement, nonvested award
Common Stock Purchase Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrant holding | Integer										18	18		15
Class of warrant or right, number of securities called by warrants or rights (in shares) | shares										1,960,976	1,960,976		3,587,487
Class of warrant or right, exercise price of warrants or rights | $ / shares										$ 0.82	$ 0.82		$ 1				$ 1
Issuance of common stock for warrant exercise (in shares)										$ 1,608,000	$ 1,608,000		$ 3,587,487
Inducement Warrant [Member]
Class of Warrant or Right [Line Items]
Class of warrant or right, exercise price of warrants or rights | $ / shares										$ 0.82	$ 0.82		$ 2				$ 2
Number of warrants to purchase common stock | shares										1,793,745	1,793,745		1,792,745				1,792,745
Stock-based compensation expense										$ 1,146,562	$ 1,146,562
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares										3,921,952	3,921,952		3,921,952				3,921,952
Inducement Warrant [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Option fair value													63				63
Inducement Warrant [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Option fair value										63	63
Inducement Warrant [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Option fair value										0.73	0.73
Inducement Warrant [Member] | Option Fair Value [Member]
Class of Warrant or Right [Line Items]
Option fair value | $ / shares													0.3216				0.3216
Inducement Warrant [Member] | Option Fair Value [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Option fair value | $ / shares										0.21	0.21
Inducement Warrant [Member] | Option Fair Value [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Option fair value | $ / shares										0.40	0.40
Inducement Warrant [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Stock-based compensation expense													$ 577,000
Common Stock Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrant holding | Integer										18	18		15			15
Class of warrant or right, number of securities called by warrants or rights (in shares) | shares										1,906,976	1,906,976		3,587,487			3,749,999
Class of warrant or right, exercise price of warrants or rights | $ / shares									$ 0.60	$ 0.82	$ 0.82		$ 1			$ 0.60	$ 1
Additional capital										$ 3,557,487	$ 3,557,487		$ 3,557,487			$ 2,250,000
Common Stock Warrants [Member] | Measurement Input, Price Volatility [Member]
Class of Warrant or Right [Line Items]
Option fair value									72	72	72		63			72	63
Common Stock Warrants [Member] | Option Fair Value [Member]
Class of Warrant or Right [Line Items]
Option fair value | $ / shares									0.2922	0.2922	0.2922		0.3216			0.2922	0.3216
Common Stock Warrants [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Stock-based compensation expense													$ 577,000
Common Stock Warrants [Member] | Warrants [Member]
Class of Warrant or Right [Line Items]
Stock-based compensation expense										$ 1,146,047	$ 1,146,047					$ 471,425
Related Party [Member]
Class of Warrant or Right [Line Items]
Debt instrument, shares issued | shares																	163,757
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | Thomas Akin [Member]
Class of Warrant or Right [Line Items]
Issuance of common stock for debt settlement (in shares) | shares							154,106
Accrued interest							$ 166,432
Gain (loss) on settlement of interest payable																		$ 44,325
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | Talkot Fund LP [Member]
Class of Warrant or Right [Line Items]
Issuance of common stock for debt settlement (in shares) | shares							9,651
Accrued interest							$ 10,423
Gain (loss) on settlement of interest payable																		$ 2,757
Conversion of Interest Payable to Common Stock [Member]
Class of Warrant or Right [Line Items]
Gain (loss) on settlement of interest payable													10,315
Debt conversion, original debt, amount													$ 195,171
Debt instrument, shares issued | shares													180,715
Conversion of Interest Payable to Common Stock [Member]
Class of Warrant or Right [Line Items]
Gain (loss) on settlement of interest payable													$ 542
Debt conversion, original debt, amount													$ 10,196
Debt instrument, shares issued | shares													9,441		0
John Harris [Member]
Class of Warrant or Right [Line Items]
Stock issued during period, Shares, issued for services | shares														545,012
Board of Directors [Member]
Class of Warrant or Right [Line Items]
Restricted stock expense															$ 81,250		$ 65,003
Board of Directors [Member] | Restricted Stock Units (RSUs) [Member]
Class of Warrant or Right [Line Items]
Number of employees, awards granted | Integer								5	4	4		4	4
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in period | shares								162,500	171,056	101,564		80,160	61,342
Share-based compensation arrangement by share based payment award, equity instruments other than options, grants in period, value								$ 81,250	$ 65,001	$ 65,001		$ 65,003	$ 65,002
Closing stock price on date of the grant per share | $ / shares								$ 0.50	$ 0.38	$ 0.64		$ 0.81	$ 1.05

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements Recurring and Nonrecurring (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (non-recurring)
Intangibles, net (non-recurring)	$ 55,082	$ 65,916

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating lease asset	$ 715,106	$ 770,623
Operating lease liability	$ 870,057

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 11, 2022	Jul. 01, 2021	Jun. 30, 2021
Credit Agreement [Member]
Related Party Transaction [Line Items]
Proceeds from long term lines of credit including interest	$ 5,873,125
Debt instrument discount	169,485
Credit Agreement [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Interest payable	812,711
Credit Agreement [Member] | Director [Member]
Related Party Transaction [Line Items]
Line of credit facility maximum borrowing capacity			$ 6,000,000		$ 6,000,000
interest rate percentage			15%		15%
Warrants exercise price					$ 1.67
Unsecured Promissory Notes [Member]
Related Party Transaction [Line Items]
Interest payable	$ 10,309
Debt Instrument, Face Amount				$ 271,875
interest rate percentage				15%
Warrants to purchase shares				33,017
8 Convertible Notes payable [Member] | Related Party [Member]
Related Party Transaction [Line Items]
interest rate percentage	8%	8%
Convertible notes payable	$ 1,950,000	$ 2,000,000
Warrants to purchase shares	3,249,997	3,333,332
Warrants exercise price	$ 0.60	$ 0.60
Three Related Party Transactions [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Convertible notes payable	$ 8,095,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Thomas B Akin [Member] - USD ($)	May 31, 2024	Apr. 30, 2024
Three Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Convertible notes payable		$ 900,000
One Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Convertible notes payable	$ 250,000