MJ (MJNE) 10-K 21 Jun 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Jun. 21, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55900
Entity Registrant Name	MJ HOLDINGS, INC.
Entity Central Index Key	0001456857
Entity Tax Identification Number	20-8235905
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2580 S Sorrel St
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89146
City Area Code	(702)
Local Phone Number	879-4440
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 12,894,231
Entity Common Stock, Shares Outstanding		71,501,667
Auditor Firm ID	3627
Auditor Name	Sadler, Gibb & Associates, LLC
Auditor Location	Draper, UT

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 4,699,372	$ 117,536
Accounts receivable, net	7,989	9,461
Prepaid expenses		713,782
Marketable securities – available for sale		150,000
Loan receivable – related party	40,165
Convertible note receivable	500,000
Total current assets	5,247,526	990,779
Property and equipment, net	2,578,931	4,155,675
Intangible assets		300,000
Deposits	1,016,184	64,817
Operating lease - right-of-use asset		1,979,181
Total non-current assets	3,595,115	6,499,673
Total assets	8,842,641	7,490,452
Current liabilities
Accounts payable and accrued expenses	1,750,402	2,382,779
Deposits		538,921
Other current liabilities		1,328,438
Contract liabilities	1,404,444
Income taxes payable	277,000
Notes payable – related parties		300,405
Current portion of long-term notes payable	874,728	1,185,273
Current portion of operating lease obligation	83,410	241,466
Total current liabilities	4,389,984	5,977,282
Non-current liabilities
Long-term notes payable, net of current portion		921,723
Operating lease obligation, net of current portion	686,274	1,889,575
Total non-current liabilities	686,274	2,811,298
Total liabilities	5,076,258	8,788,580
Commitments and contingencies (Note 12)
Stockholders’ equity (deficit)
Preferred stock, $0.001 par value, 5,000,000 shares authorized, 0 shares issued; Series A convertible Preferred stock $1,000 stated value, 2,500 authorized, 0 shares issued and outstanding
Common stock, $0.001 par value, 95,000,000 shares authorized, 71,501,667 and 68,613,541 shares issued and outstanding at December 31, 2021 and December 31, 2020, respectively	71,500	68,613
Additional paid-in capital	20,279,897	18,748,688
Common stock issuable	84
Accumulated deficit	(16,472,629)	(20,002,960)
Total stockholders’ equity (deficit) attributable to MJ Holdings, Inc.	3,878,852	(1,185,659)
Noncontrolling interests	(112,469)	(112,469)
Total shareholders’ equity (deficit)	3,766,383	(1,298,128)
Total liabilities and stockholders’ equity (deficit)	$ 8,842,641	$ 7,490,452

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020	Dec. 15, 2017
Preferred stock, stated value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	95,000,000	95,000,000
Common stock, shares issued	71,501,667	68,613,541
Common stock, shares outstanding	71,501,667	68,613,541
Series A Convertible Preferred Stock [Member]
Preferred stock, stated value	$ 1,000	$ 1,000
Preferred stock, shares authorized	2,500	2,500
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue, net	$ 241,870	$ 822,845
Operating expenses
Cost of sales	341,626	1,206,960
General and administrative	4,833,321	2,979,348
Marketing and selling	69,764	7,900
Professional fees	3,350,308
Depreciation and amortization	293,937	453,887
Total operating expenses	8,888,956	4,648,095
Operating loss	(8,647,086)	(3,825,250)
Other income (expense)
Interest expense	(110,677)	(167,188)
Interest income	20,270	18,345
Miscellaneous income	20,000
Loss on impairment of investments	(14,845)	(18,345)
Gain on write-down of accrued interest		19,310
Gain on sale of marketable securities	9,857,429
Gain on sale of commercial building	260,141
Gain on sale of luxury box	355,556
Loss on sale of fixed assets	(39,288)
Other income	2,416,357
Total other income (expense)	12,454,417	(147,878)
Net income (loss) before income taxes	3,807,331	(3,973,128)
Provision for income taxes	277,000
Net Income (loss)	3,530,331	(3,973,128)
Loss attributable to non-controlling interests		(8,513)
Net income (loss) attributable to common shareholders	$ 3,530,331	$ (3,964,615)
Net income (loss) attributable to common stockholders per share:
Net loss per share - basic	$ 0.05	$ (0.06)
Net loss per share - diluted	$ 0.05	$ (0.06)
Weighted average number of shares outstanding:
Basic	70,464,280	65,882,993
Diluted	70,665,779	65,882,993

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity (Deficit) - USD ($)	Common Stock Issuable [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscriptions Payable [Member]	Noncontrolling Interest [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 19	$ 65,436	$ 18,177,723	$ 10,000	$ (103,956)	$ (16,038,345)	$ 2,110,877
Begining balance, shares at Dec. 31, 2019	18,562	65,436,449
Issuance of common stock for services		$ 1,736	396,730				398,466
Issuance of common stock for services, shares		1,736,251
Issuance of common stock for cash		$ 1,402	123,133				124,535
Issuance of common stock for cash, shares		1,402,279
Issuance of common stock for conversion of debt and interest	$ (19)	$ 19
Issuance of common stock for conversion of debt and interest, shares	(18,562)	18,562
Issuance of common stock for stock-based compensation			41,122				41,122
Net income (loss)					(8,513)	(3,964,615)	(3,973,128)
Issuance of common stock for subscription payable		$ 20	9,980	(10,000)
Issuance of common stock for subscription payable, shares		20,000
Ending balance, value at Dec. 31, 2020		$ 68,613	18,748,688		(112,469)	(20,002,960)	(1,298,128)
Ending balance, shares at Dec. 31, 2020		68,613,541
Issuance of common stock for services		$ 893	306,786				307,679
Issuance of common stock for services, shares		892,667
Issuance of common stock for cash		$ 263	49,737				50,000
Issuance of common stock for cash, shares		263,158
Issuance of common stock for loan payable conversion		$ 526	410,000				410,526
Issuance of common stock for loan payable conversion, shares		526,316
Issuance of common stock as per terms of Termination Agreement		$ 1,000	629,000				630,000
Issuance of common stock as per terms of Termination Agreement, shares		1,000,000
Common stock issued for stock-based compensation	$ 84	$ 205	135,686				135,975
Common stock to be issued for director compensation, shares	82,554	205,985
Net income (loss)						3,530,331	3,530,331
Ending balance, value at Dec. 31, 2021	$ 84	$ 71,500	$ 20,279,897		$ (112,469)	$ (16,472,629)	$ 3,766,383
Ending balance, shares at Dec. 31, 2021	82,554	71,501,667

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net income (loss)	$ 3,530,331	$ (3,973,128)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of right to use asset	103,762	215,097
Impairment of right of use asset	769,684
Common stock issued for prepaid services		398,466
Depreciation and amortization	293,937	453,884
Gain on sale of marketable securities	(9,857,429)
Gain on disposition of assets – Red Earth	(337,460)
Gain on disposal of property and equipment	386,465
Income taxes payable	277,000
Gain on sale of commercial building	(260,141)
Common stock issued for services	307,679
Common stock issued for wages payable	84
Common stock issued for termination of participation rights agreement	630,000
Loss on conversion of related party note payable	310,526
Impairment of notes receivable and interest		18,345
Expenses paid on behalf of Company	150,000	36,405
Stock-based compensation	136,579	41,122
Changes in operating assets and liabilities:
Accounts receivable	1,472	(16,131)
Prepaid expenses	421,945	(237,040)
Deposits	(990,000)	322,921
Accounts payable and accrued liabilities	(498,726)	1,306,632
Contract liabilities	1,404,444
Other current assets		156,229
Other current liabilities	(1,328,438)	1,328,438
Operating lease liability	(109,393)	(237,605)
Net cash provided by (used in) operating activities	(4,657,679)	(186,365)
Cash Flows from Investing Activities
Purchase of property and equipment, net of construction in progress	(322,574)	(35,477)
Proceeds from sale of commercial building	1,627,500
Purchase of marketable securities	(200,000)
Proceeds from the sale of marketable securities	10,207,429
Issuance of note receivable	(500,000)
Loan receivable	(40,165)
Net cash used in investing activities	10,772,190	(35,477)
Cash Flows from Financing Activities
Proceeds from the issuance of notes payable	300,000
Proceeds from notes payable – related party		264,000
Proceeds from the issuance of common stock		124,535
Proceeds from common stock issued for cash	50,000
Repayment of notes payable	(1,882,675)	(72,089)
Net cash provided by financing activities	(1,532,675)	316,446
Net increase in cash	4,581,836	94,604
Cash, beginning of period	117,536	22,932
Cash, end of period	4,699,372	117,536
Supplemental disclosure of cash flow information:
Interest paid	115,051	72,684
Income taxes paid
Non-cash investing and financing activities:
Common stock issued for prior period debt conversion		19
Common stock issued for stock subscriptions payable		10,000
Issuance of common stock for conversion of related party note payable	$ 410,526

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Note 1 — Description of Business MJ Holdings, Inc. (OTCPK: MJNE) is a highly-diversified cannabis holding company providing cultivation management, asset and infrastructure development – currently concentrated in the Las Vegas market. It is the Company’s intention to grow its business and provide a 360-degree spectrum of infrastructure, including, cannabis cultivation, production of cannabis related products, management services, dispensaries and consulting services. The Company intends to grow its business through joint ventures with existing companies possessing complementary subject matter expertise, acquisition of existing companies and through the development of new opportunities. The Company intends to “prove the concept” profitably in the rapidly expanding Las Vegas market and then use that anticipated success as a template for replicating the concept in other developing states through a combination of strategic partnerships, acquisitions and opening new operations. The Company was incorporated on November 17, 2006, as Securitas EDGAR Filings, Inc. under the laws of the State of Nevada. Prior to the formation of Securitas EDGAR Filings Inc., the business was operated as Xpedient EDGAR Filings, LLC, a Florida Limited Liability Company, formed on October 31, 2005. On November 21, 2005, Xpedient EDGAR Filings LLC amended its Articles of Organization to change its name to Securitas EDGAR Filings, LLC. On January 21, 2009, Securitas EDGAR Filings LLC merged into Securitas EDGAR Filings, Inc., a Nevada corporation. On February 14, 2014, the Company amended and restated its Articles of Incorporation and changed its name to MJ Holdings, Inc. On November 22, 2016, in connection with a plan to divest ourselves of the Company’s real estate business, the Company submitted to its stockholders an offer to exchange (the “Exchange Offer”) its common stock for shares in MJ Real Estate Partners, LLC, (“MJRE”) a newly-formed LLC formed for the sole purpose of effecting the Exchange Offer. On January 10, 2017, the Company accepted for exchange 1,800,000 shares of its Common Stock in exchange for 1,800,000 shares of MJRE’s common units, representing membership interests in MJRE. Effective February 1, 2017, the Company transferred its ownership interests in the real estate properties and its subsidiaries, through which the Company held ownership of the real estate properties, to MJRE. MJRE also assumed the senior notes and any and all obligations associated with the real estate properties and business, effective February 1, 2017. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Icon Management, LLC, Condo Highrise Management, LLC, Prescott Management, LLC and its majority owned subsidiary, Alternative Hospitality, Inc. Inter-company balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates and assumptions are required in the determination of the fair value of financial instruments and the valuation of stock-based compensation. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates. Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2021 and 2020. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Level 1: Level 2 Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. The FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. As of December 31, 2021 and 2020, the Company’s investment in marketable securities – available for sale was determined to be a level 1 investment. Schedule of Investment in Marketable Securities December 31, 2021 December 31, 2020 Marketable securities - 150,000 Total $ - $ 150,000 On August 13, 2018, the Company entered into a Stock Exchange Agreement (the “HCMC Agreement”) with Healthier choices Management Corp (“HCMC”) to acquire 1,500,000,000 85,714 150,000 5 On February 17, 2021, the Company entered into a Stock Purchase Agreement (the “ATG Agreement”) with ATG Holdings, LLC (the “ATG”). Under the terms of the Agreement, the Company purchased 1,500,000,000 200,000 During the year ended December 31, 2021, the Company liquidated the marketable securities it received in the HCMC Agreement and ATG Agreement. The net proceeds received by the Company from the sale of the marketable securities were $ 9,857,429 Cash Cash includes cash on hand and deposits placed with banks or other financial institutions, which are unrestricted as to withdrawal and use and with an original maturity of three months or less. The Company maintains its cash in bank deposit accounts. The Company, at various times throughout the year, had cash in financial institutions in excess of Federally insured limits. However, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on its credit balances. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management’s judgment, deserve current recognition in estimating bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts to accounts receivable and current economic conditions. The determination of the collectability of amounts due from customer accounts requires the Company to make judgments regarding future events and trends. Allowances for doubtful accounts are determined based on assessing the Company’s portfolio on an individual customer and on an overall basis. This process consists of a review of historical collection experience, current aging status of the customer accounts, and the financial condition of the Company’s customers. Based on a review of these factors, the Company establishes or adjusts the allowance for specific customers and the accounts receivable portfolio as a whole. Schedule of Accounts Receivable and Allowance for Doubtful Accounts December 31, December 31, Accounts receivable $ 50,179 $ 39,806 Less allowance (42,190 ) (30,345 ) Net accounts receivable $ 7,989 $ 9,461 Debt Issuance Costs Costs associated with obtaining, closing, and modifying loans and/or debt instruments are netted against the carrying amount of the debt instrument, and charged to interest expense over the term of the loan. Inventory Inventory is comprised of raw materials, finished goods and work-in-process such as pre-harvested cannabis plants and by-products to be extracted. The costs of growing cannabis, including but not limited to labor, utilities, nutrition and supplies, are capitalized into inventory until the time of harvest. All direct and indirect costs related to inventory are capitalized when incurred, and subsequently classified to cost of goods sold in the Consolidated Statements of Operations. Work-in-process is stated at the lower of cost or net realizable value, determined using the weighted average cost. Raw materials and finished goods inventory is stated at the lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method of accounting. Net realizable value is determined as the estimated selling price in the ordinary course of business less estimated costs to sell. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items and reserves. The Company reviews inventory for obsolete, redundant and slow-moving goods and any such inventory is written down to net realizable value. Packaging and supplies are initially valued at cost. The reserve estimate for excess and obsolete inventory is based on expected future use. The reserve estimates have historically been consistent with actual experience as evidenced by actual sale or disposal of the goods. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and any impairment losses. Depreciation is computed using the straight-line method over the useful lives of the assets. Major renewals and betterments are capitalized and depreciated; maintenance and repairs that do not extend the life of the respective assets are expensed as incurred. Upon disposal of assets, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in the consolidated statements of operations. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Construction in progress primarily represents the construction or the renovation costs stated at cost less any accumulated impairment loss, which is not depreciated. Costs incurred are capitalized and transferred to property and equipment upon completion, at which time depreciation commences. Property and equipment are depreciated over their estimated useful lives as follows: Schedule of Property and Equipment Estimated Useful Lives Buildings 12 Land Not depreciated Construction in progress Not depreciated Leasehold Improvements Lessor of lease term or 5 years Machinery and Equipment 5 Furniture and Fixtures 5 Long–lived Assets Long-lived assets, including real estate property and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected to generate. If the assets are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair value. The Company did not record any impairments of long-lived assets during the year ended December 31, 2021 and 2020. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Impairment of Long-lived Assets The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, “Impairment or Disposal of Long-Lived Assets.” ASC 360-10-15 requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. The Company recorded an impairment of its long-lived assets in the amount of $ 14,845 and $ 18,345 for the years ended December 31, 2021 and 2020, respectively. Please see Note 9 —Asset Impairment Other Current Liabilities The Company’s other current liabilities consisted of amounts due under the management agreement and performance guarantee with Acres Cultivation, LLC. As of December 31, 2021 and 2020, other current liabilities were $ - 1,328,438 Non-Controlling Interest The Company’s non-controlling interest represents the minority shareholder’s ownership interest related to the Company’s subsidiary, Alternative Hospitality, Inc. The Company reports its non-controlling interest in subsidiaries as a separate component of equity in the Consolidated Balance Sheets and reports both net loss attributable to the non-controlling interest and net loss attributable to the Company’s common shareholders on the face of the Consolidated Statements of Operations. The Company’s equity interest in Alternative Hospitality, Inc. is 51 49 Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) 606 – Revenue from Contracts with Customers Generally, the Company considers all revenues as arising from contracts with customers. Revenue is recognized based on the five-step process outlined in the Accounting Standards Codification (“ASC”) 606: Step 1 – Identify the Contract with the Customer – A contract exists when (a) the parties to the contract have approved the contract and are committed to perform their respective obligations, (b) the entity can identify each party’s rights regarding the goods or services to be transferred, (c) the entity can identify the payment terms for the goods or services to be transferred, (d) the contract has commercial substance and it is probably that the entity will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. Step 2 – Identify Performance Obligations in the Contract – Upon execution of a contract, the Company identifies as performance obligations each promise to transfer to the customer either (a) goods or services that are distinct, or (b) a series of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer. To the extent a contract includes multiple promised goods or services, the Company must apply judgement to determine whether the goods or services are capable of being distinct within the context of the contract. If these criteria are not met, the goods or services are accounted for as a combined performance obligation. Step 3 – Determine the Transaction Price – When (or as) a performance obligation is satisfied, the Company shall recognize as revenue the amount of the transaction price that is allocated to the performance obligation. The contract terms are used to determine the transaction price. Generally, all contracts include fixed consideration. If a contract did include variable consideration, the Company would determine the amount of variable consideration that should be included in the transaction price based on expected value method. Variable consideration would be included in the transaction price, if in the Company’s judgement, it is probable that a significant future reversal of cumulative revenue under the contract would not occur. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Step 4 – Allocate the Transaction Price – After the transaction price has been determined, the next step is to allocate the transaction price to each performance obligation in the contract. If the contract only has one performance obligation, the entire transaction price will be applied to that obligation. If the contract has multiple performance obligations, the transaction price is allocated to the performance obligations based on the relative standalone selling price (SSP) at contract inception. Step 5 – Satisfaction of the Performance Obligations (and Recognize Revenue) – Revenue is recognized when (or as) goods or services are transferred to a customer. The Company satisfies each of its performance obligations by transferring control of the promised good or service underlying that performance obligation to the customer. Control is the ability to direct the use of and obtain substantially all of the remaining benefits from an asset. It includes the ability to prevent other entities from directing the use of and obtaining the benefits from an asset. Indicators that control has passed to the customer include: a present obligation to pay; physical possession of the asset; legal title; risks and rewards of ownership; and acceptance of the asset(s). Performance obligations can be satisfied at a point in time or over time. The majority of the Company’s revenue was derived under the agreements, Consulting Agreement and Equipment Lease Agreement, entered into with Acres Cultivation, LLC. Revenue derived from consulting services fees are recognized over the term of the arrangement as services are provided. Revenue is presented net of discounts, fees and other related taxes. Revenue derived from equipment leases is recognized when the lease agreement is entered into and control of the equipment has passed to the customer. The Company’s remaining revenue is derived from its rental property in Nye County, Nevada. Rental revenue for operating leases is recognized on a straight-line basis over the term of the lease. Rental revenue recognition commences when the leased space is available for use by the lessee. Schedule of Rental Revenue Recognition For the years ended December 31, 2021 2020 Revenues: Rental income (i) $ 74,003 $ 140,391 Management income (ii) 30,989 587,237 Equipment lease income (ii) 12,912 95,217 Product sales (iii) 123,966 - Total $ 241,870 $ 822,845 (i) The rental income is from the Company’s THC Park. (ii) In April 2018, the Company entered into a management agreement with Acres Cultivation, LLC, a Nevada limited liability company (the “Licensed Operator”) that holds a license for the legal cultivation of marijuana for sale under the laws of the State of Nevada. In January of 2019, the Company entered into a revised agreement, which replaced the April 2018 agreement, with the Licensed Operator in order to be more stringently aligned with Nevada marijuana laws. The material terms of the agreement remain unchanged. The Licensed Operator is contractually obligated to pay over to the Company eighty-five ( 85 April 2026 (iii) Product sales from Company inventory. As part of the termination of the Acres Cultivation, LLC Cultivation and Sales Agreement, the Company was given cannabis available for resale. Sales in 2021 include product sold to third parties and product given in exchange for rent. Please see Note 4 — Inventory (iii) Product sales from Company inventory. As part of the termination of the Acres Cultivation, LLC Cultivation and Sales Agreement, the Company was given cannabis available for resale. Sales in 2021 include product sold to third parties and product given in exchange for rent. Please see Note 4 — Inventory for further information. Contract Balances The Company receives payments for new Cultivation and Sales Agreements (the “Agreements”) upon signing and defers revenue recognition for these payments until certain milestones are met as per the terms of the Agreements. In addition, the Company sold its luxury suite at the Raiders Stadium and amortizes the income from this sale at each home game. These payments represent contract liabilities and are recorded as such on the balance sheet. As of December 31, 2021 and 2020, the Company had $ 1,404,444 - Stock-Based Compensation The Company’s share-based payment awards principally consist of grants of common stock. In accordance with the applicable accounting guidance, stock-based payment awards are classified as either equity or liabilities. For equity-classified awards, the Company measures compensation cost based on the grant date fair value and recognizes compensation expense in the consolidated statements of operations over the requisite service or performance period the award is expected to vest. The fair value of liability-classified awards is at each reporting date through the settlement date. Change in fair value during the requisite service period will be remeasured as compensation cost over that period. The Company utilizes its historical stock price to determine the volatility of any stock-based compensation. The expected dividend yield is 0 The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant date with a term equal to the expected term of the stock-based award. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) For stock-based financial instruments issued to parties other than employees, the Company uses the contractual term of the financial instruments as the expected term of the stock-based financial instruments. The assumptions used in calculating the fair value of stock-based financial instruments represent its best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and it uses different assumptions, its stock-based compensation expense could be materially different in the future. Operating Leases The Company adopted ASC Topic 842, Leases, on January 1, 2019. The new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented. Recent Accounting Pronouncements Stock Based Compensation: Compensation – Stock Compensation (Topic 718) Improvements to Nonemployee Share Based Payment Accounting. The amendments in this Update expand the scope of stock compensation to include share-based payment transactions for acquiring goods and services from nonemployees. The guidance in this Update does not apply to transactions involving equity instruments granted to a lender or investor that provides financing to the issuer. The guidance is effective for fiscal years beginning after December 31, 2018 including interim periods within the fiscal year. The Company adopted with an effective date of January 1, 2019. Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of the Company’s prior financial statements and accompanying notes to conform to the presentation for the three and nine months ended September 30, 2021. The Company reclassified certain asset accounts (prepaid expenses and property and equipment) on its Balance Sheet. The reclassification had no impact on financial position, net income, or shareholder’s equity.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 — Going Concern The Company has recurring net losses, which have resulted in an accumulated deficit of $ 16,472,629 as of December 31, 2021. The Company incurred net income of $ 3,530,331 and positive working capital of $ 857,542 for the year ended December 31, 2021. The Company had negative cash flows from operations of $ 4,657,679 year 4,699,372 . These factors raise substantial doubt about the Company’s ability to continue as a going concern for one year from the issuance of the financial statements. The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan, raise capital, and generate revenues. The Financial Statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 3 — Going Concern (continued) The Company’s current capital resources include cash, and inventories. Historically, the Company has financed its operations principally through equity and debt financing.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory	Note 4 — Inventory Inventory at December 31, 2021 and December 31, 2020 consisted of the following: Schedule of Inventory December 31, December 31, Inventory – finished goods (i) $ 1,271,402 $ - Storage inventory (ii)(iii) 498,675 - Less reserve (1,770,077 ) - Inventory, net $ - $ - (i) On January 21, 2021, the Company received a Notice of Termination, effective immediately, from Acres Cultivation, LLC. During the year ended December 31, 2021, the Company relocated all of its equipment utilized on the Acres lease to its 260 (ii) On April 14, 2021, the Company entered into a storage work order with TapRoot Labs (“TapRoot”). Under the terms of the work order, the Company stored 1827 lbs. of fresh frozen flower (“Product”) with TapRoot at a rate of $ 6,000 (iii) On April 13, 2021, the Company entered into a Storage & Purchase Agreement (the “Agreement”) with AP Management, LLC (“AP”). Under the terms of the Agreement, the Company stored 1827 lbs. of fresh frozen flower (“Product”) with AP. AP was granted the exclusive right to purchase the Product at a rate of $175/lb for the first 30 days of storage. After 30 days, the Company had the right to make sales to third parties. At December 31, 2021, the Company had 1827 lbs. stored with AP. The Company has elected to reserve the full amount of Product stored with AP as it does not anticipate any future sales will be made. Please see Item 3. Legal Proceedings

Note Receivable

Note Receivable	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Note Receivable	Note 5 — Note Receivable Note receivable at December 31, 2021 and December 31, 2020 consisted of the following: Schedule of Note Receivable December 31, 2021 December 31, 2020 Note receivable- GeneRx (i)(ii) $ 500,000 $ - Total $ 500,000 $ - (i) On March 12, 2021, the Company (the “Holder”) was issued a Convertible Promissory Note (the “Note”) by GeneRx (the “Borrower”), a Delaware corporation, in the amount of $ 300,000 one year 2 The Note is convertible, at the option of the Holder, into shares of common stock of the Borrower at a fixed conversion price of $ 1.00 80 20 300,000 150,000 50,000 500,000 (ii) The convertible note receivable is considered available for sale debt securities with a private company that is not traded in active markets. Since observable price quotations were not available at acquisition, fair value was estimated based on cost less an appropriate discount upon acquisition. The discount of each instrument is accreted into interest income over the respective term as shown within the Company’s Condensed Consolidated Statements of Operations.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6 — Property and Equipment Property and Equipment at December 31, 2021 and 2020 consisted of the following: Schedule of Property and Equipment December 31, December 31, Leasehold Improvements $ 654,628 $ 323,281 Machinery and Equipment 244,583 1,087,679 Building and Land 1,650,000 3,150,000 Furniture and Fixtures 566,220 543,366 Total property and equipment 3,115,431 5,104,326 Less: Accumulated depreciation (536,500 ) (948,651 ) Property and equipment, net $ 2,578,931 $ 4,155,675 Depreciation expense for the years ending December 31, 2021 and 2020 was $ 293,937 453,887

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 7 — Intangible Assets In October 2016, Red Earth, LLC (“Red Earth”), a Nevada limited liability company, entered into an Asset Purchase and Sale Agreement with the owner of a provisional Medical Marijuana Establishment Registration Certificate (the “Provisional Grow License”) issued by the state of Nevada for the cultivation of medical marijuana for $ 300,000 25,000 The Provisional Grow License remains in a provisional status until the Company has completed the build out of a cultivation facility and obtained approval from the state of Nevada to begin cultivation in the approved facility. Once approval from the state of Nevada is received, the Company begins the cultivation process. On December 15, 2017, the Company acquired 100 52,732,969 0.001 900,000 On or about May 7, 2021, the Subsidiary, received an inquiry from the State of Nevada Cannabis Compliance Board (“CCB”) regarding the transfer of ownership of the Subsidiary from its previous owners to the Company. The CCB has determined that the transfer was not formally approved, thus a Category II violation. On July 27, 2021, the Subsidiary entered into a Stipulation and Order for Settlement of Disciplinary Action (the “Stipulation Order”) with the CCB. Under the terms of the Stipulation Order, the Subsidiary has agreed to present to the CCB, by not later than August 31, 2021, a plan pursuant to which the ownership of the Subsidiary will be returned to the original owners. The Parties to the Stipulation Order resolved the matter without the necessity of taking formal action. The Subsidiary agreed to pay a civil penalty of $ 10,000 On August 1, 2021, the Company entered into a Memorandum of Understanding and Agreement for Technical Services and Short-Term Funding (the “Agreement”) with Red Earth, LLC (hereinafter, “Red Earth”), an entity controlled by its Chief Cultivation Officer, Paris Balaouras. Under the terms of the Agreement, the Company will provide a short-term loan (the “Loan”) to Red Earth for expenses related to the activation and operation of Red Earth’s cultivation license. The Loan shall bear interest at 12 18 5,000 7,500 40,165 On August 26, 2021, the Company and the Company’s Chief Cultivation Officer and previous owner of the Subsidiary, Paris Balaouras, entered into a Termination Agreement. Under the terms of the Termination Agreement, the Purchase Agreement (the “Purchase Agreement”), dated December 15, 2017, entered into between the Company and the Subsidiary was terminated as of the date of the Termination Agreement resulting in the return of ownership of the Subsidiary to Mr. Balaouras. Neither party shall have any further obligation to one another pursuant to the terms of the Purchase Agreement. Please see Note 15 — Gain on Disposal of Subsidiary On September 2, 2021, the Company received approval of the Termination Agreement from the CCB.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2021
Disclosure Deposits Abstract
Deposits	Note 8 — Deposits Deposits as of December 31, 2021 and 2020 consist of the following: Schedule of Deposits December 31, December 31, MJ Distributing, Inc. (i) $ 1,016,184 $ - MJ Distributing, Inc. (ii) - 64,817 Total $ 1,016,184 $ 64,817 (i) On February 5, 2021, the Company (the “Purchaser”) executed a Membership Interest Purchase Agreement (“MIPA3”) with MJ Distributing, Inc. (the “Seller”) to acquire all of the outstanding membership interests of MJ Distributing C202, LLC and MJ Distributing P133, LLC, each the holder of a State of Nevada provisional medical and recreational cultivation license and a provisional medical and recreational production license. In consideration of the sale, transfer, assignment and delivery of the Membership Interests to Purchaser, and the covenants made by Seller under the MIPA3, Purchaser agreed to pay a combination of cash, promissory notes, and stock in the amount of One-Million-Two-Hundred-Fifty Thousand Dollars ($ 1,250,000.00 ) in cash and/or promissory notes and 200,000 shares of the Company’s restricted common stock, all of which constitutes the consideration agreed to herein for (the “ Purchase Price (i) a non-refundable down payment in the amount of $300,000 was made on January 15, 2021, (ii) the second payment in the amount of $200,000 was made on February 5, 2021, (iii) a deposit in the amount of $310,000 was paid on February 22, 2021 ($210,000 was a pre-payment against future compensation due under the MIPA3), (iv) $200,000 was deposited on June 24, 2021, (v) $200,000 shall be deposited on or before June 12, 2021, and (vi) $250,000 shall be deposited within five (5) business days after the Nevada Cannabis Compliance Board (“CCB”) provides notice on its agenda that the Licenses are set for hearing to approve the transfer of ownership from the Seller to the Purchaser. (ii) On August 28, 2019, the Company entered into a Membership Interest Purchase Agreement (the “Agreement”) with Element NV, LLC, an Ohio limited liability company (the “Buyer”), to sell forty-nine percent ( 49 441,000 441,000 3,559,000 The Agreement also requires the Buyer to make a final payment to the Company of $1,000,000 between 90 and 180 days of issuance of the SUP or no later than April 9, 2020. On June 11, 2020, the Company entered into the First Amendment (“First Amendment”) to the Agreement. Under the terms of the First Amendment, the Closing Purchase Price was adjusted to $441,000, the Buyer was required to make a capital contribution (the “Initial Contribution Payment”) to the Target Company in the amount of $120,000 and the Buyer was required to make an additional cash contribution (the Final Contribution Payment”) in the amount of $240,000. As of the date of this filing, the Buyer has failed to make the Final Contribution Payment.

Asset Impairment

Asset Impairment	12 Months Ended
	Dec. 31, 2021
Asset Impairment Charges [Abstract]
Asset Impairment	Note 9 — Asset Impairment Asset impairment as of December 31, 2021 and 2020 consist of the following: Schedule of Asset Impairment December 31, December 31, Smile, LLC (i) 150,000 178,701 Innovation Labs, Ltd. (ii) 250,000 250,000 Coachill Inn, LLC (iii) - 150,000 MJ Distributing, Inc. (iv) - 550,000 Total $ 400,000 $ 1,128,701 (i) On June 7, 2019, Smile, LLC (“Smile”)(the “Borrower”), a Nevada limited liability company, issued a Convertible Promissory Note (the “Note”) in the amount of $ 250,000 100,000 150,000 250,000 6 December 6, 2019 1 6 June 6, 2020 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 9 —Asset Impairment (continued) (ii) On June 25, 2019, the Company entered into a Series Post Seed Preferred Stock and Series Post Seed Preferred Unit Investment Agreement (the “Agreement”) with Innovation Labs, Ltd. and Innovation Shares, LLC. Under the terms of the Agreement, the Company purchased 238,096 238,096 250,000 250,000 (iii) In January of 2019, the Company formed Coachill-Inn, LLC (“Coachill-Inn”), a subsidiary of Alternative Hospitality (“AH”), to develop a proposed hotel in Desert Hot Springs, CA. From January through June 2019, the Company was actively engaged in negotiations with the property owner of the proposed location. In June of 2019, Coachill-Inn executed a purchase and sale agreement with Coachillin’ Holdings, LLC (“CHL”) to acquire a 256,132 sq. ft. parcel of land within a 100-acre industrial cannabis park in Desert Hot Springs, CA (the “Property”) to develop the Company’s first hotel project. The purchase price for the property is $ 5,125,000 (iv) In April of 2019, the Company executed a Membership Interest Purchase Agreement (the “MIPA”) to acquire all of the membership interests in two Nevada limited liability companies that are each the holder of a State of Nevada marijuana license. Marijuana Establishment Registration Certificate, Application No. C202 and Marijuana Establishment Registration Certificate, Application No. P133 (collectively the “Certificates”). The terms of the MIPA required the Company to purchase the licenses for the total sum of $ 1,250,000 750,000 500,000 250,000 500,000 2 As of the date of this filing, the Company has made deposits totaling $550,000. The Company was required to issue 1,000,000 of shares of its restricted common stock in fulfillment of its obligations in the MIPA. As of the date of this filing, these shares have not been issued. The Company also executed a $750,000 long term note (the “LT Note”) in favor of the current license holders that becomes due and payable upon the earliest of a) six months after the transfer of the Certificates to the Company, or b) six months after the production/cultivation is declared fully operational by the applicable regulatory agencies, or c) March 10, 2020. On February 19, 2020, the Company was put on notice by the Seller that it is in default under the terms of the MIPA. pursuant to the terms of the MIPA, the Company was required to enter into a $15,000 per month sub-lease (retroactive to March 1, 2019) for the 10-acre cultivation/production facility located in Pahrump, Nye County, NV and install a mobile production trailer. The Company failed to make the required payments under the MIPA and the Agreement was terminated. The Company and has no recourse to recover its deposit. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Notes Payable	Note 10 — Notes Payable Notes payable as of December 31, 2021 and 2020 consist of the following: Schedule of Notes Payable December 31, December 31, $ - $ $1,022,565 Note payable bearing interest at 6.50% October 31, 2023 , originally $ 1,100,000 (i) $ - $ $1,022,565 Note payable bearing interest at 5.0% January 31, 2022 750,000 750,000 Note payable bearing interest at 6.5% March 31, 2022 250,000 124,728 234,431 Note payable bearing interest at 9.0 January 16, 2020 150,000 - 100,000 Total notes payable $ 874,728 $ 2,106,996 Less: current portion (874,728 ) (1,185,273 ) Long-term notes payable $ - $ 921,723 (i) On September 21, 2018, the Company, through its wholly-owned subsidiary Prescott Management, LLC, entered into a contract to purchase an approximately 10,000 1,500,000 1,100,000 30 years 6.5 6,952.75 beginning on November 1, 2018, and continuing on the same day of each month thereafter until October 31, 2019 50,000 6,559 beginning on November 1, 2019 and continuing until October 31, 2023 986,438 1,627,500 (ii) On January 17, 2019, the Company executed a promissory note for $ 750,000 with FR Holdings LLC, a Wyoming limited liability company. The note accrues interest at 5.0% per annum, payable in regular monthly installments of $ 3,125 , due on or before the same day of each month beginning February 1, 2019 until January 31, 2022 at which the entire principal and any then accrued interest thereon shall be due and payable. As of December 31, 2021, $ 750,000 principal and $ 0 interest remain due. Please see Note 19 — Subsequent Events (iii) On April 1, 2019, the Company executed a promissory note for $ 250,000 6.5% 2,178 beginning May 1, 2019 until March 31, 2020 50,000 the payments shall be re-amortized (15-year amortization) 50,000 124,728 1,318 (iv) On January 17, 2019, the Company executed a short-term promissory note for $ 150,000 9.0 January 16, 2020 50,000 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 10 — Notes Payable (continued) Schedule of Minimum Loan Payments Amount Fiscal year ending December 31: 2022 874,728 2023 - 2024 - 2025 - Thereafter - Total minimum loan payments $ 874,728

Notes Payable _ related parties

Notes Payable – related parties	12 Months Ended
	Dec. 31, 2021
Notes Payable Related Parties
Notes Payable – related parties	Note 11 — Notes Payable – related parties Notes payable – related parties as of December 31, 2021 and 2020 consist of the following: Schedule of Notes Payable Related Parties December 31, December 31, December 31, December 31, Notes payable - 110,405 Notes payable, related party, bearing interest at 9.0 February 19, 2021 110,405 (i) - 110,405 Notes payable, related party, bearing interest at 9.0 March 30, 2021 90,000 (ii) - 90,000 Note payable bearing interest at 0.0 100,000 (iii) - 100,000 Total notes payable – related parties $ - $ 300,405 Less: current portion - (300,405 ) Long-term notes payable – related parties $ - $ - (i) On February 20, 2020, the Company’s subsidiary, Alternative Hospitality, Inc. (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 110,405 February 19, 2021 9% 825 1,233 (ii) On March 31, 2020, the Company’s subsidiary, Condo Highrise Management, LLC (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 90,000 March 30, 2021 9% 675 (iii) On January 14, 2021, the Company entered into a Debt Conversion and Stock Purchase Agreement (the “Agreement”) with David Dear (the “Investor”), a director of the Company. Under the terms of the Agreement, the Company issued 526,316 100,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 12 — Commitments and Contingencies Employment Agreements On October 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Jim Kelly. The Agreement became effective as of October 1, 2020. Under the terms of the Kelly Agreement, the Employee shall serve as the Company’s Interim Chief Financial Officer for a term of (i) the sooner of six ( 6 24,000 400 500,000 On September 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Paris Balaouras (the “Employee”). Under the terms of the Agreement, the Employee shall serve as the Company’s Chief Cultivation Officer for a term of three ( 3 105,000 100 rd 667,000 224,000 500,000 .75 On September 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Roger Bloss. Under the terms of the Agreement, the Employee shall serve as the Company’s Interim Chief Executive Officer for a term of six (6) months and the Chief Executive Officer and for an additional two (2) years and six (6) months as the Chief Executive Officer for a total of three ( 3 105,000 100 rd 500,000 .75 On September 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Bernard Moyle. Under the terms of the Agreement, the Employee shall serve as the Company’s Secretary/Treasurer for a term of three ( 3 60,000 200 500,000 rd 500,000 .75 On May 12, 2021, the Company entered into a Cooperation and Release Agreement (the “Agreement”) with Richard S. Groberg and RSG Advisors, LLC. Under the terms of the Agreement, Mr. Groberg agreed to relinquish all common stock of the Company issued to or owned by him and waived any right to any future stock issuances except for 100,000 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 12 — Commitments and Contingencies (continued) Board of Directors Services Agreements On September 15, 2020, the Company entered into a Board of Directors Services Agreement (the “Agreement”) with Messrs. Bloss, Dear and Balaouras (collectively, the “Directors”). Under the terms of the Agreement, each of the Directors shall provide services to the Company as a member of the Board of Directors for a period of not less than one year. Each of the Directors shall receive compensation as follows: (i) Fifteen Thousand and no/100 dollars ($ 15,000.00 15,000 On March 26, 2021, the Company’s Board of Directors elected to revise the terms of the Board of Directors Services Agreement for each director. Section 2 (Compensation) was revised such that the directors’ cash compensation was revised to stock compensation in the following manner: $ 3,750 On September 30, 2021, the Company’s Board of Directors elected to revise Section 2 (Compensation) of the Agreement back to the original terms. Each of the Directors shall receive compensation as follows: (i) Fifteen Thousand and no/100 dollars ($ 15,000.00 15,000 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 12 — Commitments and Contingencies (continued) Operating Leases The Company leases an approximately 17,000 3.92 10 10,000 For the years ended December 31, 2021 and 2020, the Company made lease payments in the amount of $ - - As of December 31, 2021, the Company recorded operating lease liabilities of $ 769,684 and right of use assets for operating leases of $ - . During the year ended December 31, 2021, operating cash outflows relating to operating lease liabilities was ($ 109,393) , and the expense for right of use assets for operating leases was $ 205,636 . As of December 31, 2021, the Company’s operating leases had a weighted-average remaining term of 4.5 years and weighted-average discount rate of 4.5 %. Please see Note 15 — Gain on Disposal of Subsidiary Future minimal rental and lease commitments under non-cancelable operating leases with terms in excess of one year as of December 31, 2021, are as follows: Schedule of Future Minimum Rental and Lease Commitments Amount Fiscal year ending December 31: 2022 120,000 2023 120,000 2024 120,000 2025 120,000 Thereafter 450,000 Total minimum lease payments $ 930,000 Rent expense, incurred pursuant to operating leases for the year ended December 31, 2021 and 2020, was $ 88,717 and $ 341,129 , respectively. Litigation From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. When the Company is aware of a claim or potential claim, it assesses the likelihood of any loss or exposure. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, the Company will record a liability for the loss. In addition to the estimated loss, the liability includes probable and estimable legal cost associated with the claim or potential claim. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company business. There is no pending litigation involving the Company at this time. MJ Holdings, Inc. Complaint On December 14, 2021, MJ Holdings, Inc. (the “Plaintiff”) filed a Complaint against NCMM, LLC, AP Management, LLC and Valerie Small (collectively, the “Defendants”). In the Complaint, the Plaintiff alleges that the Defendants have refused to return the cannabis that was being stored for Plaintiff under a Storage and Purchase Agreement entered into with AP Management. By failing to return the cannabis to Plaintiff, or Plaintiff’s designee, the Defendants have deprived Plaintiff of the ability to sell, transfer or market the product. In addition, the Defendants have sought to unlawfully extort the Plaintiff for illicit payments of thousands of dollars in money and/or cannabis in exchange for returning the cannabis. Gappy and Shaba Compliant On December 3, 2021, a Complaint was filed against MJ Holdings, Inc., HDGLV, LLC, Red Earth, LLC (collectively, the “Defendants”) by Ziad Gappy and David Shaba (collectively, the “Plaintiffs”). In the Complaint, the Plaintiffs allege the Defendants made misleading statements and/or omissions relating to the Company in the Plaintiffs’ negotiation to purchase shares of MJ Holdings, Inc. In addition, the Plaintiffs allege that the Defendants have not honored the 2018 Agreements negotiated between the Plaintiffs and Defendants and that MJ Holdings, Inc. has failed to issue an additional $125,000 in stock due to the Plaintiffs as was agreed to in writing and the Defendants have failed to start the Western Project. DGMD Complaint On March 19, 2021, a Complaint was filed against the Company, Jim Mueller, John Mueller, MachNV, LLC, Acres Cultivation, Paris Balaouras, Dimitri Deslis, ATG Holdings, LLC and Curaleaf, Inc. (collectively, the “Defendants”) by DGMD Real Estate Investments, LLC, ARMPRO, LLC, Zhang Springs LV, LLC, Prodigy Holdings, LLC and Green Organics, LLC (collectively, the “Plaintiffs”) in the District Court of Clark County, Nevada. In the Complaint, the Plaintiffs allege that the Defendants: (i) intended to fraudulently obtain money from the Plaintiffs in order to put that money towards the Acres dispensary and to make Acres look more appealing to potential buyers as well as pay off Defendants’ agents, and (ii) the Defendants acted together in order to find investors to invest money into the Acres and MJ Holdings “Investment Schemes”, and (iii) the Defendants intended to fraudulently obtain Plaintiffs’ money for the purpose of harming the Plaintiffs to benefit the Defendants, and (iv) the Defendants committed unlawful fraudulent misrepresentation in the furtherance of the agreement to defraud the Plaintiffs. The Plaintiffs allege that damages are in excess of $ 15,000 As the complaint pleads only the statutory minimum of damages, the Company is unable to estimate the potential exposure, if any, resulting from this matter but believes it is without merit as to liability and otherwise deminimis as to damages. Thus, the Company does not expect this matter to have a material effect on the Company’s consolidated financial position or its results of operations. The Company will vigorously defend itself against this action and has filed Tierney Arbitration On March 9, 2021, Terrence Tierney, the Company’s former President and Secretary, filed for arbitration with the American Arbitration Association for: (i) breach of contract, (i) breach of the implied covenant of good faith and fair dealing, and (iii) NRS 608 wage claim. Mr. Tierney demanded payment in the amount of $ 501,085 62,392 59,583 2,854

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Stockholders’ Equity (Deficit)	Note 13 — Stockholders’ Equity (Deficit) General The Company is currently authorized to issue up to 95,000,000 5,000,000 0.001 Preferred Stock The Board is authorized, without further approval from the Company’s stockholders, to create one or more series of preferred stock, and to designate the rights, privileges, preferences, restrictions, and limitations of any given series of preferred stock. Accordingly, the Board may, without stockholder approval, issue shares of preferred stock with dividend, liquidation, conversion, voting, or other rights that could adversely affect the voting power or other rights of the holders of Common Stock. The issuance of preferred stock could have the effect of restricting dividends payable to holders of the Company’s Common Stock, diluting the voting power of its Common Stock, impairing the liquidation rights of its Common Stock, or delaying or preventing a change in control of the Company, all without further action by its stockholders. Of the 5,000,000 0.001 2,500 Series A Convertible Preferred Stock Each share of Series A Preferred Stock is convertible, at the option of the holder, into that number of shares of Common Stock determined by dividing the stated value of each share of Series A Preferred Stock (currently, $ 1,000 0.75 4.99 A holder, upon notice to us, may increase or decrease this beneficial ownership limitation; provided, that, in no event can the holder increase the beneficial ownership limitation in excess of 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the issuance of shares of Common Stock upon the conversion of the Series A Preferred Stock then held by holder st Preferred Stock Issuances Year ended December 31, 2021 None Year ended December 31, 2020 None At December 31, 2021 and December 31, 2020, there are 0 0 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 13 — Stockholders’ Equity (Deficit) (continued) Common Stock Of the 95,000,000 71,501,667 Common Stock Issuances For the fiscal years ended December 31, 2021 and December 31, 2020, the Company issued and/or sold the following unregistered securities: Year ended December 31, 2021 On March 8, 2021, the Company issued 526,316 410,000 100,000 On March 8, 2021, the Company issued 263,158 205,263 50,000 On March 29, 2021, the Company issued 225,000 135,000 On April 24, 2021, the Company issued 1,000,000 630,000 On June 4, 2021, the Company issued 32,000 13,514 On July 14, 2021, the Company issued 29,495 12,093 On July 14, 2021, the Company issued 43,245 17,730 On July 14, 2021, the Company issued 43,245 17,730 On July 21, 2021, the Company issued 62,333 25,089 On July 21, 2021, the Company issued 30,000 12,075 On July 21, 2021, the Company issued 120,000 48,300 On July 21, 2021, the Company issued 60,000 24,150 On July 21, 2021, the Company issued 30,000 12,075 On July 30, 2021, the Company’s prior President, Richard S. Groberg, returned 300,000 On December 31, 2021, the Company issued 333,334 96,501 On December 31, 2021, the Company issued a total of 90,000 24,300 Year ended December 31, 2020 On February 11, 2020, the Company issued 250,000 On March 31, 2020, the Company issued 31,251 On March 31, 2020, the Company issued 18,562 On April 7, 2020, the Company issued 20,000 On December 14, 2020, the Company issued 500,000 On December 14, 2020, the Company issued 500,000 On December 14, 2020, the Company issued 250,000 On December 14, 2020, the Company issued 1,402,279 On December 14, 2020, the Company issued 2,500 On December 14, 2020, the Company issued 2,500 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 On December 14, 2020, the Company issued 200,000 At December 31, 2021 and December 31, 2020, there are 71,501,667 68,613,541

Basic and Diluted Earnings (Los

Basic and Diluted Earnings (Loss) per Common Share	12 Months Ended
	Dec. 31, 2021
Net income (loss) attributable to common stockholders per share:
Basic and Diluted Earnings (Loss) per Common Share	Note 14 — Basic and Diluted Earnings (Loss) per Common Share Basic earnings (loss) per share is computed by dividing the net income or net loss available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is calculated using the treasury stock method and reflects the potential dilution that could occur if warrants were exercised and were not anti-dilutive. For the year ended December 31, 2021, basic and diluted loss per common share were the same since there were no potentially dilutive shares outstanding during the respective periods. The outstanding warrants and options as of December 31, 2021, to purchase 1,500,000

Gain on Disposal of Subsidiary

Gain on Disposal of Subsidiary	12 Months Ended
	Dec. 31, 2021
Gain On Disposal Of Subsidiary
Gain on Disposal of Subsidiary	Note 15 — Gain on Disposal of Subsidiary On December 15, 2017, the Company acquired 100 52,732,969 0.001 900,000 On or about May 7, 2021, the Subsidiary, received an inquiry from the State of Nevada Cannabis Compliance Board (“CCB”) regarding the transfer of ownership of the Subsidiary from its previous owners to the Company. The CCB has determined that the transfer was not formally approved, thus a Category II violation. On July 27, 2021, the Subsidiary entered into a Stipulation and Order for Settlement of Disciplinary Action (the “Stipulation Order”) with the CCB. Under the terms of the Stipulation Order, the Subsidiary has agreed to present to the CCB, by not later than August 31, 2021, a plan pursuant to which the ownership of the Subsidiary will be returned to the original owners. The Parties to the Stipulation Order resolved the matter without the necessity of taking formal action. The Subsidiary agreed to pay a civil penalty of $ 10,000 On August 26, 2021, the Company and the Company’s Chief Cultivation Officer and previous owner of the Subsidiary, Paris Balaouras, entered into a Termination Agreement. Under the terms of the Termination Agreement, the Purchase Agreement (the “Purchase Agreement”), dated December 15, 2017, entered into between the Company and the Subsidiary was terminated as of the date of the Termination Agreement resulting in the return of ownership of the Subsidiary to Mr. Balaouras. Neither party shall have any further obligation to one another pursuant to the terms of the Purchase Agreement. On September 2, 2021, the Company received approval of the Termination Agreement from the CCB. The table below shows the assets and liabilities that the Company was relieved of in the transaction: Schedule of Assets and Liabilities of Discontinued Operations August 27, 2021 Assets: Deposits $ 38,663 Property and equipment, net 143,507 Intangible assets 300,000 Right of use asset 1,105,735 Total assets $ 1,587,875 Liabilities: Operating lease liability $ (1,251,964 ) Deposits (538,921 ) Accrued expense (134,540 ) Total liabilities $ (1,925,425 ) (Gain) on divestiture $ (337,551 )

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Note 16 — Stock-Based Compensation Warrants and Options A summary of the warrants and options issued, exercised and expired are below: Stock Options On September 15, 2020, the Company issued an option to purchase 500,000 0.75 three A summary of the options issued, exercised and expired are below: Summary of Options Issued, Exercised and Expired Options: Shares Weighted Avg. Remaining Contractual Life in Years Balance at December 31, 2020 1,510,000 $ 0.76 2.69 Issued - - - Exercised - - - Expired (10,000 ) 1.20 - Balance at December 31, 2021 1,500,000 $ 0.75 1.68 Exercisable at December 31, 2021 1,500,000 $ 0.75 1.68 Options outstanding as of December 31, 2021 and December 31, 2020 were 1,500,000 1,510,000 Warrants In June of 2019, in conjunction with the Company’s offering under Rule 506 of Regulation D of the Securities Act (the “Offering”), the Company granted warrants to each participant in the Offering upon the following terms and conditions: (a) each participant has the right to acquire additional shares of the Company’s Common Stock equal to ten ( 10% 0.65 1.00 June 5, 2019 June 4, 2021 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 On January 11, 2021, the Company issued an accredited investor a Common Stock Purchase Warrant Agreement in conjunction with the July 2020 Securities Purchase Agreement granting the holder the right to purchase up to 250,000 0.10 4 A summary of the warrants issued, exercised and expired are below: Summary of Warrants Issued, Exercised and Expired Warrants: Shares Weighted Avg. Remaining Contractual Life in Years Balance at December 31, 2020 1,233,000 $ 0.83 0.4 Issued 250,000 0.10 3.03 Exercised - - - Expired (1,233,000 ) 0.83 - Balance at December 31, 2021 250,000 $ 0.10 3.03 Warrants outstanding as of December 31, 2021 and December 31, 2020 were 250,000 1,233,000

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 17 — Income Taxes The Company’s federal or state income tax expense or benefit for the years ended December 31, 2021 and 2020 are summarized below. The Company did not incur any federal or state income tax expense or benefit for the years ended December 31, 2021 and 2020. The provision for income taxes differs from the amounts which would result from applying the federal statutory rate of 21 Schedule of Provision for Income Taxes December 31, December 31, Computed “expected” income tax benefit $ 799,540 (832,569 ) Change in valuation allowance - 832,569 Stock-based compensation and services 46,912 - Non-deductible expenses-Section 280E 71,741 - NOL utilization (641,193 ) - Provision for income taxes $ 277,000 - MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 17 — Income Taxes (continued) Deferred income taxes reflect the net tax effects of loss and credit carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets for federal and state income taxes for the years ended December 31, 2021 and 2020 are as follows: Schedule of Components of Deferred Tax Assets and Liabilities 2021 2020 Deferred tax assets: Federal and state NOL carryforward $ 2,901,805 3,489,562 Other intangibles - 63,000 Deferred expenses - 149,894 Deferred tax assets 2,901,805 3,702,456 Less: Valuation allowance (2,901,805 ) (3,702,456 ) Net deferred tax assets $ - - A valuation allowance is required to be established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. Realization of deferred tax assets is dependent upon future earnings, the timing and amount of which are uncertain. A full review of all positive and negative evidence needs to be considered. The Company has established a valuation allowance against all its deferred tax assets. On December 22, 2017, H.R. 1 (the “Act”) was enacted and included broad tax reforms. The Act reduced the U.S. corporate tax rate from 35 21 As of December 31, 2021, the Company had a net operating loss carryforward for federal income tax purposes of approximately $ 13,818,117 and credit carryforwards are subject to annual limitations due to the “change in ownership” provisions of the Internal Revenue Code of 1986 and similar state provisions. The annual limitations may result in the expiration of net operating losses and credits before utilization. The Company has not performed a Section 382 study as of December 31, 2021. The Company files income tax returns in the U.S. The Company is not currently under examination in any of these jurisdictions and all its tax years remain open to examination due to net operating loss carryforwards. The Company uses the “more likely than not” criterion for recognizing the income tax benefit of uncertain income tax positions and establishing measurement criteria for income tax benefits. Although it is reasonably possible that certain unrecognized tax benefits may increase or decrease within the next twelve months due to tax examination changes, settlement activities, expirations of statute of limitations, or the impact on recognition and measurement considerations related to the results of published tax cases or other similar activities, the Company does not anticipate any significant changes to unrecognized tax benefits over the next 12 months. During the year ended December 31, 2021, no interest or penalties were required to be recognized relating to unrecognized tax benefits. In the event the Company should need to recognize interest and penalties related to unrecognized income tax liabilities, this amount will be recorded as an accrued liability and an increase to income tax expense. As the Company operates in the legal cannabis industry, the Company is subject to Section 280E of the Internal Revenue Code (“IRC”) which prohibits businesses engaged in the trafficking of controlled substances (within the meaning of Schedule I and II of the CSA) from deducting normal business expenses associated with the sale of cannabis, such as payroll and rent, from gross income (revenue less cost of goods sold). Section 280E, therefore, has a significant impact on the retail side of cannabis, but a lesser impact on cultivation and manufacturing operations. Section 280E was originally intended to penalize criminal market operators, but because cannabis remains a Schedule I controlled substance for U.S. Federal purposes, the Internal Revenue Service (“IRS”) has subsequently applied Section 280E to state-legal cannabis businesses. The effective tax rate on a cannabis business depends on how large its ratio of non-deductible expenses is to its total revenues. In the states that the Company operates in that align their tax codes with Section 280E, it is also unable to deduct normal business expenses for state tax purposes. This results in permanent differences between ordinary and necessary business expenses deemed non-allowable and a higher effective tax rate than most industries. Cannabis businesses operating in states that align their tax codes with the IRC are also unable to deduct normal business expenses for state tax purposes. The non-deductible expenses shown in the effective rate reconciliation above is comprised primarily of the impact of applying Section 280E to the Company’s businesses that are involved in selling cannabis, along with other typical non-deductible expenses such as lobbying expenses. The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS issued a clarification allowing the deduction of certain expenses, the scope of such items is interpreted very narrowly, and the bulk of operating costs and general administrative costs are not permitted to be deducted. While there are currently several pending cases before various administrative and federal courts challenging these restrictions, there is no guarantee that these courts will issue an interpretation of Section 280E favorable to cannabis businesses. Further, there are several pieces of legislation being considered by the U.S. Congress that could change the interpretation of Section 280E by removing its applicability to the legalized cannabis industry. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 18 — Related Party Transactions On February 20, 2020, the Company’s subsidiary, Alternative Hospitality, Inc. (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 110,405 February 19, 2021 9 825 1,233 The Holder is granted a security interest in that certain real property located at 1300 S. Jones Blvd, Las Vegas, NV 89146, which is owned by the Borrower On March 31, 2020, the Company’s subsidiary, Condo Highrise Management, LLC (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 90,000 March 30, 2021 9 675 The Holder is granted a security interest in that certain real property located at 4295 Hwy 343, Amargosa, NV 89020 which is owned by the Borrower. The transaction closed on April 3, 2020 On January 14, 2021, the Company entered into a Debt Conversion and Stock Purchase Agreement (the “Agreement”) with David Dear (the “Investor”), a director of the Company. Under the terms of the Agreement, the Company shall issue 526,316 shares of common stock to the Investor in satisfaction of the $ 100,000 short term loan made to the Company by the Investor on December 10, 2020. In addition, the Investor elected to purchase an additional 263,148 shares of common stock at a per share price of $ 0.19 for a total of $ 50,000 . On August 1, 2021, the Company entered into a Memorandum of Understanding and Agreement for Technical Services and Short-Term Funding (the “Agreement”) with Red Earth, LLC (hereinafter, “Red Earth”), an entity controlled by its Chief Cultivation Officer, Paris Balaouras. Under the terms of the Agreement, the Company will provide a short-term loan (the “Loan”) to Red Earth for expenses related to the activation and operation of Red Earth’s cultivation license. The Loan shall bear interest at 12% 18% 5,000 7,500 40,165

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 19 — Subsequent Events On February 4, 2022, the Company entered into a Note Modification Agreement (the “Agreement”) with FR Holdings, LLC (the “Holder”)(together, the “Parties”) amending the terms of the Noted Secured by Deed of Trust (the “Secured Note”) entered into by the Parties on January 17, 2018. The Parties agree that the maturity date of the Secured Note being January 31, 2022, has passed and that the balance of the Secured Note is now due (currently Seven-Hundred and Fifty-Thousand Dollars ($ 750,000 500,000 1,250,000 357,342.88 900,000 7 Future payments shall be calculated on a 20-year amortization with a balloon payment in three years. 6,977.69

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Icon Management, LLC, Condo Highrise Management, LLC, Prescott Management, LLC and its majority owned subsidiary, Alternative Hospitality, Inc. Inter-company balances and transactions have been eliminated in consolidation.
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 amounts reported in the financial statements and accompanying notes. Significant estimates and assumptions are required in the determination of the fair value of financial instruments and the valuation of stock-based compensation. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2021 and 2020. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Level 1: Level 2 Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. The FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. As of December 31, 2021 and 2020, the Company’s investment in marketable securities – available for sale was determined to be a level 1 investment. Schedule of Investment in Marketable Securities December 31, 2021 December 31, 2020 Marketable securities - 150,000 Total $ - $ 150,000 On August 13, 2018, the Company entered into a Stock Exchange Agreement (the “HCMC Agreement”) with Healthier choices Management Corp (“HCMC”) to acquire 1,500,000,000 85,714 150,000 5 On February 17, 2021, the Company entered into a Stock Purchase Agreement (the “ATG Agreement”) with ATG Holdings, LLC (the “ATG”). Under the terms of the Agreement, the Company purchased 1,500,000,000 200,000 During the year ended December 31, 2021, the Company liquidated the marketable securities it received in the HCMC Agreement and ATG Agreement. The net proceeds received by the Company from the sale of the marketable securities were $ 9,857,429
Cash	Cash Cash includes cash on hand and deposits placed with banks or other financial institutions, which are unrestricted as to withdrawal and use and with an original maturity of three months or less. The Company maintains its cash in bank deposit accounts. The Company, at various times throughout the year, had cash in financial institutions in excess of Federally insured limits. However, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on its credit balances.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management’s judgment, deserve current recognition in estimating bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts to accounts receivable and current economic conditions. The determination of the collectability of amounts due from customer accounts requires the Company to make judgments regarding future events and trends. Allowances for doubtful accounts are determined based on assessing the Company’s portfolio on an individual customer and on an overall basis. This process consists of a review of historical collection experience, current aging status of the customer accounts, and the financial condition of the Company’s customers. Based on a review of these factors, the Company establishes or adjusts the allowance for specific customers and the accounts receivable portfolio as a whole. Schedule of Accounts Receivable and Allowance for Doubtful Accounts December 31, December 31, Accounts receivable $ 50,179 $ 39,806 Less allowance (42,190 ) (30,345 ) Net accounts receivable $ 7,989 $ 9,461
Debt Issuance Costs	Debt Issuance Costs Costs associated with obtaining, closing, and modifying loans and/or debt instruments are netted against the carrying amount of the debt instrument, and charged to interest expense over the term of the loan.
Inventory	Inventory Inventory is comprised of raw materials, finished goods and work-in-process such as pre-harvested cannabis plants and by-products to be extracted. The costs of growing cannabis, including but not limited to labor, utilities, nutrition and supplies, are capitalized into inventory until the time of harvest. All direct and indirect costs related to inventory are capitalized when incurred, and subsequently classified to cost of goods sold in the Consolidated Statements of Operations. Work-in-process is stated at the lower of cost or net realizable value, determined using the weighted average cost. Raw materials and finished goods inventory is stated at the lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method of accounting. Net realizable value is determined as the estimated selling price in the ordinary course of business less estimated costs to sell. The Company periodically reviews physical inventory for excess, obsolete, and potentially impaired items and reserves. The Company reviews inventory for obsolete, redundant and slow-moving goods and any such inventory is written down to net realizable value. Packaging and supplies are initially valued at cost. The reserve estimate for excess and obsolete inventory is based on expected future use. The reserve estimates have historically been consistent with actual experience as evidenced by actual sale or disposal of the goods.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and any impairment losses. Depreciation is computed using the straight-line method over the useful lives of the assets. Major renewals and betterments are capitalized and depreciated; maintenance and repairs that do not extend the life of the respective assets are expensed as incurred. Upon disposal of assets, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in the consolidated statements of operations. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Construction in progress primarily represents the construction or the renovation costs stated at cost less any accumulated impairment loss, which is not depreciated. Costs incurred are capitalized and transferred to property and equipment upon completion, at which time depreciation commences. Property and equipment are depreciated over their estimated useful lives as follows: Schedule of Property and Equipment Estimated Useful Lives Buildings 12 Land Not depreciated Construction in progress Not depreciated Leasehold Improvements Lessor of lease term or 5 years Machinery and Equipment 5 Furniture and Fixtures 5
Long–lived Assets	Long–lived Assets Long-lived assets, including real estate property and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected to generate. If the assets are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair value. The Company did not record any impairments of long-lived assets during the year ended December 31, 2021 and 2020. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued)
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, “Impairment or Disposal of Long-Lived Assets.” ASC 360-10-15 requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. The Company recorded an impairment of its long-lived assets in the amount of $ 14,845 and $ 18,345 for the years ended December 31, 2021 and 2020, respectively. Please see Note 9 —Asset Impairment
Other Current Liabilities	Other Current Liabilities The Company’s other current liabilities consisted of amounts due under the management agreement and performance guarantee with Acres Cultivation, LLC. As of December 31, 2021 and 2020, other current liabilities were $ - 1,328,438
Non-Controlling Interest	Non-Controlling Interest The Company’s non-controlling interest represents the minority shareholder’s ownership interest related to the Company’s subsidiary, Alternative Hospitality, Inc. The Company reports its non-controlling interest in subsidiaries as a separate component of equity in the Consolidated Balance Sheets and reports both net loss attributable to the non-controlling interest and net loss attributable to the Company’s common shareholders on the face of the Consolidated Statements of Operations. The Company’s equity interest in Alternative Hospitality, Inc. is 51 49
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) 606 – Revenue from Contracts with Customers Generally, the Company considers all revenues as arising from contracts with customers. Revenue is recognized based on the five-step process outlined in the Accounting Standards Codification (“ASC”) 606: Step 1 – Identify the Contract with the Customer – A contract exists when (a) the parties to the contract have approved the contract and are committed to perform their respective obligations, (b) the entity can identify each party’s rights regarding the goods or services to be transferred, (c) the entity can identify the payment terms for the goods or services to be transferred, (d) the contract has commercial substance and it is probably that the entity will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. Step 2 – Identify Performance Obligations in the Contract – Upon execution of a contract, the Company identifies as performance obligations each promise to transfer to the customer either (a) goods or services that are distinct, or (b) a series of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer. To the extent a contract includes multiple promised goods or services, the Company must apply judgement to determine whether the goods or services are capable of being distinct within the context of the contract. If these criteria are not met, the goods or services are accounted for as a combined performance obligation. Step 3 – Determine the Transaction Price – When (or as) a performance obligation is satisfied, the Company shall recognize as revenue the amount of the transaction price that is allocated to the performance obligation. The contract terms are used to determine the transaction price. Generally, all contracts include fixed consideration. If a contract did include variable consideration, the Company would determine the amount of variable consideration that should be included in the transaction price based on expected value method. Variable consideration would be included in the transaction price, if in the Company’s judgement, it is probable that a significant future reversal of cumulative revenue under the contract would not occur. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Step 4 – Allocate the Transaction Price – After the transaction price has been determined, the next step is to allocate the transaction price to each performance obligation in the contract. If the contract only has one performance obligation, the entire transaction price will be applied to that obligation. If the contract has multiple performance obligations, the transaction price is allocated to the performance obligations based on the relative standalone selling price (SSP) at contract inception. Step 5 – Satisfaction of the Performance Obligations (and Recognize Revenue) – Revenue is recognized when (or as) goods or services are transferred to a customer. The Company satisfies each of its performance obligations by transferring control of the promised good or service underlying that performance obligation to the customer. Control is the ability to direct the use of and obtain substantially all of the remaining benefits from an asset. It includes the ability to prevent other entities from directing the use of and obtaining the benefits from an asset. Indicators that control has passed to the customer include: a present obligation to pay; physical possession of the asset; legal title; risks and rewards of ownership; and acceptance of the asset(s). Performance obligations can be satisfied at a point in time or over time. The majority of the Company’s revenue was derived under the agreements, Consulting Agreement and Equipment Lease Agreement, entered into with Acres Cultivation, LLC. Revenue derived from consulting services fees are recognized over the term of the arrangement as services are provided. Revenue is presented net of discounts, fees and other related taxes. Revenue derived from equipment leases is recognized when the lease agreement is entered into and control of the equipment has passed to the customer. The Company’s remaining revenue is derived from its rental property in Nye County, Nevada. Rental revenue for operating leases is recognized on a straight-line basis over the term of the lease. Rental revenue recognition commences when the leased space is available for use by the lessee. Schedule of Rental Revenue Recognition For the years ended December 31, 2021 2020 Revenues: Rental income (i) $ 74,003 $ 140,391 Management income (ii) 30,989 587,237 Equipment lease income (ii) 12,912 95,217 Product sales (iii) 123,966 - Total $ 241,870 $ 822,845 (i) The rental income is from the Company’s THC Park. (ii) In April 2018, the Company entered into a management agreement with Acres Cultivation, LLC, a Nevada limited liability company (the “Licensed Operator”) that holds a license for the legal cultivation of marijuana for sale under the laws of the State of Nevada. In January of 2019, the Company entered into a revised agreement, which replaced the April 2018 agreement, with the Licensed Operator in order to be more stringently aligned with Nevada marijuana laws. The material terms of the agreement remain unchanged. The Licensed Operator is contractually obligated to pay over to the Company eighty-five ( 85 April 2026 (iii) Product sales from Company inventory. As part of the termination of the Acres Cultivation, LLC Cultivation and Sales Agreement, the Company was given cannabis available for resale. Sales in 2021 include product sold to third parties and product given in exchange for rent. Please see Note 4 — Inventory (iii) Product sales from Company inventory. As part of the termination of the Acres Cultivation, LLC Cultivation and Sales Agreement, the Company was given cannabis available for resale. Sales in 2021 include product sold to third parties and product given in exchange for rent. Please see Note 4 — Inventory for further information.
Contract Balances	Contract Balances The Company receives payments for new Cultivation and Sales Agreements (the “Agreements”) upon signing and defers revenue recognition for these payments until certain milestones are met as per the terms of the Agreements. In addition, the Company sold its luxury suite at the Raiders Stadium and amortizes the income from this sale at each home game. These payments represent contract liabilities and are recorded as such on the balance sheet. As of December 31, 2021 and 2020, the Company had $ 1,404,444 -
Stock-Based Compensation	Stock-Based Compensation The Company’s share-based payment awards principally consist of grants of common stock. In accordance with the applicable accounting guidance, stock-based payment awards are classified as either equity or liabilities. For equity-classified awards, the Company measures compensation cost based on the grant date fair value and recognizes compensation expense in the consolidated statements of operations over the requisite service or performance period the award is expected to vest. The fair value of liability-classified awards is at each reporting date through the settlement date. Change in fair value during the requisite service period will be remeasured as compensation cost over that period. The Company utilizes its historical stock price to determine the volatility of any stock-based compensation. The expected dividend yield is 0 The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant date with a term equal to the expected term of the stock-based award. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) For stock-based financial instruments issued to parties other than employees, the Company uses the contractual term of the financial instruments as the expected term of the stock-based financial instruments. The assumptions used in calculating the fair value of stock-based financial instruments represent its best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and it uses different assumptions, its stock-based compensation expense could be materially different in the future.
Operating Leases	Operating Leases The Company adopted ASC Topic 842, Leases, on January 1, 2019. The new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 2 — Summary of Significant Accounting Policies (continued) Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Stock Based Compensation: Compensation – Stock Compensation (Topic 718) Improvements to Nonemployee Share Based Payment Accounting. The amendments in this Update expand the scope of stock compensation to include share-based payment transactions for acquiring goods and services from nonemployees. The guidance in this Update does not apply to transactions involving equity instruments granted to a lender or investor that provides financing to the issuer. The guidance is effective for fiscal years beginning after December 31, 2018 including interim periods within the fiscal year. The Company adopted with an effective date of January 1, 2019.
Reclassifications	Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of the Company’s prior financial statements and accompanying notes to conform to the presentation for the three and nine months ended September 30, 2021. The Company reclassified certain asset accounts (prepaid expenses and property and equipment) on its Balance Sheet. The reclassification had no impact on financial position, net income, or shareholder’s equity.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of Investment in Marketable Securities	As of December 31, 2021 and 2020, the Company’s investment in marketable securities – available for sale was determined to be a level 1 investment. Schedule of Investment in Marketable Securities December 31, 2021 December 31, 2020 Marketable securities - 150,000 Total $ - $ 150,000
Schedule of Accounts Receivable and Allowance for Doubtful Accounts	Schedule of Accounts Receivable and Allowance for Doubtful Accounts December 31, December 31, Accounts receivable $ 50,179 $ 39,806 Less allowance (42,190 ) (30,345 ) Net accounts receivable $ 7,989 $ 9,461
Schedule of Property and Equipment Estimated Useful Lives	Property and equipment are depreciated over their estimated useful lives as follows: Schedule of Property and Equipment Estimated Useful Lives Buildings 12 Land Not depreciated Construction in progress Not depreciated Leasehold Improvements Lessor of lease term or 5 years Machinery and Equipment 5 Furniture and Fixtures 5
Schedule of Rental Revenue Recognition	Schedule of Rental Revenue Recognition For the years ended December 31, 2021 2020 Revenues: Rental income (i) $ 74,003 $ 140,391 Management income (ii) 30,989 587,237 Equipment lease income (ii) 12,912 95,217 Product sales (iii) 123,966 - Total $ 241,870 $ 822,845 (i) The rental income is from the Company’s THC Park. (ii) In April 2018, the Company entered into a management agreement with Acres Cultivation, LLC, a Nevada limited liability company (the “Licensed Operator”) that holds a license for the legal cultivation of marijuana for sale under the laws of the State of Nevada. In January of 2019, the Company entered into a revised agreement, which replaced the April 2018 agreement, with the Licensed Operator in order to be more stringently aligned with Nevada marijuana laws. The material terms of the agreement remain unchanged. The Licensed Operator is contractually obligated to pay over to the Company eighty-five ( 85 April 2026 (iii) Product sales from Company inventory. As part of the termination of the Acres Cultivation, LLC Cultivation and Sales Agreement, the Company was given cannabis available for resale. Sales in 2021 include product sold to third parties and product given in exchange for rent. Please see Note 4 — Inventory (iii) Product sales from Company inventory. As part of the termination of the Acres Cultivation, LLC Cultivation and Sales Agreement, the Company was given cannabis available for resale. Sales in 2021 include product sold to third parties and product given in exchange for rent. Please see Note 4 — Inventory for further information.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory at December 31, 2021 and December 31, 2020 consisted of the following: Schedule of Inventory December 31, December 31, Inventory – finished goods (i) $ 1,271,402 $ - Storage inventory (ii)(iii) 498,675 - Less reserve (1,770,077 ) - Inventory, net $ - $ -

Note Receivable (Tables)

Note Receivable (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Schedule of Note Receivable	Note receivable at December 31, 2021 and December 31, 2020 consisted of the following: Schedule of Note Receivable December 31, 2021 December 31, 2020 Note receivable- GeneRx (i)(ii) $ 500,000 $ - Total $ 500,000 $ - (i) On March 12, 2021, the Company (the “Holder”) was issued a Convertible Promissory Note (the “Note”) by GeneRx (the “Borrower”), a Delaware corporation, in the amount of $ 300,000 one year 2 The Note is convertible, at the option of the Holder, into shares of common stock of the Borrower at a fixed conversion price of $ 1.00 80 20 300,000 150,000 50,000 500,000 (ii) The convertible note receivable is considered available for sale debt securities with a private company that is not traded in active markets. Since observable price quotations were not available at acquisition, fair value was estimated based on cost less an appropriate discount upon acquisition. The discount of each instrument is accreted into interest income over the respective term as shown within the Company’s Condensed Consolidated Statements of Operations.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and Equipment at December 31, 2021 and 2020 consisted of the following: Schedule of Property and Equipment December 31, December 31, Leasehold Improvements $ 654,628 $ 323,281 Machinery and Equipment 244,583 1,087,679 Building and Land 1,650,000 3,150,000 Furniture and Fixtures 566,220 543,366 Total property and equipment 3,115,431 5,104,326 Less: Accumulated depreciation (536,500 ) (948,651 ) Property and equipment, net $ 2,578,931 $ 4,155,675

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Deposits Abstract
Schedule of Deposits	Deposits as of December 31, 2021 and 2020 consist of the following: Schedule of Deposits December 31, December 31, MJ Distributing, Inc. (i) $ 1,016,184 $ - MJ Distributing, Inc. (ii) - 64,817 Total $ 1,016,184 $ 64,817

Asset Impairment (Tables)

Asset Impairment (Tables)	12 Months Ended
	Dec. 31, 2021
Asset Impairment Charges [Abstract]
Schedule of Asset Impairment	Asset impairment as of December 31, 2021 and 2020 consist of the following: Schedule of Asset Impairment December 31, December 31, Smile, LLC (i) 150,000 178,701 Innovation Labs, Ltd. (ii) 250,000 250,000 Coachill Inn, LLC (iii) - 150,000 MJ Distributing, Inc. (iv) - 550,000 Total $ 400,000 $ 1,128,701 (i) On June 7, 2019, Smile, LLC (“Smile”)(the “Borrower”), a Nevada limited liability company, issued a Convertible Promissory Note (the “Note”) in the amount of $ 250,000 100,000 150,000 250,000 6 December 6, 2019 1 6 June 6, 2020 MJ HOLDINGS, INC. and SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the years ended December 31, 2021 and December 31, 2020 Note 9 —Asset Impairment (continued) (ii) On June 25, 2019, the Company entered into a Series Post Seed Preferred Stock and Series Post Seed Preferred Unit Investment Agreement (the “Agreement”) with Innovation Labs, Ltd. and Innovation Shares, LLC. Under the terms of the Agreement, the Company purchased 238,096 238,096 250,000 250,000 (iii) In January of 2019, the Company formed Coachill-Inn, LLC (“Coachill-Inn”), a subsidiary of Alternative Hospitality (“AH”), to develop a proposed hotel in Desert Hot Springs, CA. From January through June 2019, the Company was actively engaged in negotiations with the property owner of the proposed location. In June of 2019, Coachill-Inn executed a purchase and sale agreement with Coachillin’ Holdings, LLC (“CHL”) to acquire a 256,132 sq. ft. parcel of land within a 100-acre industrial cannabis park in Desert Hot Springs, CA (the “Property”) to develop the Company’s first hotel project. The purchase price for the property is $ 5,125,000 (iv) In April of 2019, the Company executed a Membership Interest Purchase Agreement (the “MIPA”) to acquire all of the membership interests in two Nevada limited liability companies that are each the holder of a State of Nevada marijuana license. Marijuana Establishment Registration Certificate, Application No. C202 and Marijuana Establishment Registration Certificate, Application No. P133 (collectively the “Certificates”). The terms of the MIPA required the Company to purchase the licenses for the total sum of $ 1,250,000 750,000 500,000 250,000 500,000 2 As of the date of this filing, the Company has made deposits totaling $550,000. The Company was required to issue 1,000,000 of shares of its restricted common stock in fulfillment of its obligations in the MIPA. As of the date of this filing, these shares have not been issued. The Company also executed a $750,000 long term note (the “LT Note”) in favor of the current license holders that becomes due and payable upon the earliest of a) six months after the transfer of the Certificates to the Company, or b) six months after the production/cultivation is declared fully operational by the applicable regulatory agencies, or c) March 10, 2020. On February 19, 2020, the Company was put on notice by the Seller that it is in default under the terms of the MIPA. pursuant to the terms of the MIPA, the Company was required to enter into a $15,000 per month sub-lease (retroactive to March 1, 2019) for the 10-acre cultivation/production facility located in Pahrump, Nye County, NV and install a mobile production trailer. The Company failed to make the required payments under the MIPA and the Agreement was terminated. The Company and has no recourse to recover its deposit.

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable as of December 31, 2021 and 2020 consist of the following: Schedule of Notes Payable December 31, December 31, $ - $ $1,022,565 Note payable bearing interest at 6.50% October 31, 2023 , originally $ 1,100,000 (i) $ - $ $1,022,565 Note payable bearing interest at 5.0% January 31, 2022 750,000 750,000 Note payable bearing interest at 6.5% March 31, 2022 250,000 124,728 234,431 Note payable bearing interest at 9.0 January 16, 2020 150,000 - 100,000 Total notes payable $ 874,728 $ 2,106,996 Less: current portion (874,728 ) (1,185,273 ) Long-term notes payable $ - $ 921,723 (i) On September 21, 2018, the Company, through its wholly-owned subsidiary Prescott Management, LLC, entered into a contract to purchase an approximately 10,000 1,500,000 1,100,000 30 years 6.5 6,952.75 beginning on November 1, 2018, and continuing on the same day of each month thereafter until October 31, 2019 50,000 6,559 beginning on November 1, 2019 and continuing until October 31, 2023 986,438 1,627,500 (ii) On January 17, 2019, the Company executed a promissory note for $ 750,000 with FR Holdings LLC, a Wyoming limited liability company. The note accrues interest at 5.0% per annum, payable in regular monthly installments of $ 3,125 , due on or before the same day of each month beginning February 1, 2019 until January 31, 2022 at which the entire principal and any then accrued interest thereon shall be due and payable. As of December 31, 2021, $ 750,000 principal and $ 0 interest remain due. Please see Note 19 — Subsequent Events (iii) On April 1, 2019, the Company executed a promissory note for $ 250,000 6.5% 2,178 beginning May 1, 2019 until March 31, 2020 50,000 the payments shall be re-amortized (15-year amortization) 50,000 124,728 1,318 (iv) On January 17, 2019, the Company executed a short-term promissory note for $ 150,000 9.0 January 16, 2020 50,000
Schedule of Minimum Loan Payments	Schedule of Minimum Loan Payments Amount Fiscal year ending December 31: 2022 874,728 2023 - 2024 - 2025 - Thereafter - Total minimum loan payments $ 874,728

Notes Payable _ related parti_2

Notes Payable – related parties (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Payable Related Parties
Schedule of Notes Payable Related Parties	Notes payable – related parties as of December 31, 2021 and 2020 consist of the following: Schedule of Notes Payable Related Parties December 31, December 31, December 31, December 31, Notes payable - 110,405 Notes payable, related party, bearing interest at 9.0 February 19, 2021 110,405 (i) - 110,405 Notes payable, related party, bearing interest at 9.0 March 30, 2021 90,000 (ii) - 90,000 Note payable bearing interest at 0.0 100,000 (iii) - 100,000 Total notes payable – related parties $ - $ 300,405 Less: current portion - (300,405 ) Long-term notes payable – related parties $ - $ - (i) On February 20, 2020, the Company’s subsidiary, Alternative Hospitality, Inc. (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 110,405 February 19, 2021 9% 825 1,233 (ii) On March 31, 2020, the Company’s subsidiary, Condo Highrise Management, LLC (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 90,000 March 30, 2021 9% 675 (iii) On January 14, 2021, the Company entered into a Debt Conversion and Stock Purchase Agreement (the “Agreement”) with David Dear (the “Investor”), a director of the Company. Under the terms of the Agreement, the Company issued 526,316 100,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental and Lease Commitments	Future minimal rental and lease commitments under non-cancelable operating leases with terms in excess of one year as of December 31, 2021, are as follows: Schedule of Future Minimum Rental and Lease Commitments Amount Fiscal year ending December 31: 2022 120,000 2023 120,000 2024 120,000 2025 120,000 Thereafter 450,000 Total minimum lease payments $ 930,000

Gain on Disposal of Subsidiary

Gain on Disposal of Subsidiary (Tables)	12 Months Ended
	Dec. 31, 2021
Gain On Disposal Of Subsidiary
Schedule of Assets and Liabilities of Discontinued Operations	The table below shows the assets and liabilities that the Company was relieved of in the transaction: Schedule of Assets and Liabilities of Discontinued Operations August 27, 2021 Assets: Deposits $ 38,663 Property and equipment, net 143,507 Intangible assets 300,000 Right of use asset 1,105,735 Total assets $ 1,587,875 Liabilities: Operating lease liability $ (1,251,964 ) Deposits (538,921 ) Accrued expense (134,540 ) Total liabilities $ (1,925,425 ) (Gain) on divestiture $ (337,551 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Summary of Options Issued, Exercised and Expired	A summary of the options issued, exercised and expired are below: Summary of Options Issued, Exercised and Expired Options: Shares Weighted Avg. Remaining Contractual Life in Years Balance at December 31, 2020 1,510,000 $ 0.76 2.69 Issued - - - Exercised - - - Expired (10,000 ) 1.20 - Balance at December 31, 2021 1,500,000 $ 0.75 1.68 Exercisable at December 31, 2021 1,500,000 $ 0.75 1.68
Summary of Warrants Issued, Exercised and Expired	A summary of the warrants issued, exercised and expired are below: Summary of Warrants Issued, Exercised and Expired Warrants: Shares Weighted Avg. Remaining Contractual Life in Years Balance at December 31, 2020 1,233,000 $ 0.83 0.4 Issued 250,000 0.10 3.03 Exercised - - - Expired (1,233,000 ) 0.83 - Balance at December 31, 2021 250,000 $ 0.10 3.03

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes	The provision for income taxes differs from the amounts which would result from applying the federal statutory rate of 21 Schedule of Provision for Income Taxes December 31, December 31, Computed “expected” income tax benefit $ 799,540 (832,569 ) Change in valuation allowance - 832,569 Stock-based compensation and services 46,912 - Non-deductible expenses-Section 280E 71,741 - NOL utilization (641,193 ) - Provision for income taxes $ 277,000 -
Schedule of Components of Deferred Tax Assets and Liabilities	Schedule of Components of Deferred Tax Assets and Liabilities 2021 2020 Deferred tax assets: Federal and state NOL carryforward $ 2,901,805 3,489,562 Other intangibles - 63,000 Deferred expenses - 149,894 Deferred tax assets 2,901,805 3,702,456 Less: Valuation allowance (2,901,805 ) (3,702,456 ) Net deferred tax assets $ - -

Description of Business (Detail

Description of Business (Details Narrative) - shares	Dec. 15, 2017	Jan. 10, 2017
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of common stocks exchanged during period.	52,732,969
MJ Real Eatste Partners [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of common stocks exchanged during period.		1,800,000

Schedule of Investment in Marke

Schedule of Investment in Marketable Securities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Marketable securities		$ 150,000
Total		$ 150,000

Schedule of Accounts Receivable

Schedule of Accounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Accounts receivable	$ 50,179	$ 39,806
Less allowance	(42,190)	(30,345)
Net accounts receivable	$ 7,989	$ 9,461

Schedule of Property and Equipm

Schedule of Property and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2021
Building [Member]
Property, Plant and Equipment [Line Items]
Furniture and Fixtures	12 years
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives, description	Not depreciated
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives, description	Not depreciated
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives, description	Lessor of lease term or 5 years
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Furniture and Fixtures	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Furniture and Fixtures	5 years

Schedule of Rental Revenue Reco

Schedule of Rental Revenue Recognition (Details) - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Rental Income, Nonoperating	[1]	$ 74,003	$ 140,391
Management income	[2]	30,989	587,237
Lease Income	[2]	12,912	95,217
Product sales	[3]	123,966
Total		$ 241,870	$ 822,845
[1]The rental income is from the Company’s THC Park.[2]In April 2018, the Company entered into a management agreement with Acres Cultivation, LLC, a Nevada limited liability company (the “Licensed Operator”) that holds a license for the legal cultivation of marijuana for sale under the laws of the State of Nevada. In January of 2019, the Company entered into a revised agreement, which replaced the April 2018 agreement, with the Licensed Operator in order to be more stringently aligned with Nevada marijuana laws. The material terms of the agreement remain unchanged. The Licensed Operator is contractually obligated to pay over to the Company eighty-five ( 85 April 2026 see Note 4 — Inventory for further information.

Schedule of Rental Revenue Re_2

Schedule of Rental Revenue Recognition (Details) (Parenthetical) - Management Agreement [Member] - Acres Cultivation, LLC [Member]	1 Months Ended
	Apr. 30, 2018
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenue payable	85%
Expiration date	2026-04

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)			12 Months Ended
	Feb. 17, 2021	Aug. 13, 2018	Dec. 31, 2021	Dec. 31, 2020	Dec. 15, 2017
Equity Method Investment, Ownership Percentage					100%
Gain on sale of investment			$ 10,207,429
Impairment, Long-Lived Asset, Held-for-Use			14,845	18,345
Other current liabilities				1,328,438
Contract with customer liability			$ 1,404,444
Expected dividend yield			0%
Stockholder [Member]
Non-controlling interest percentage			49%
Alternative Hospitality, Inc [Member]
Equity Method Investment, Ownership Percentage			51%
Stock Purchase Agreement [Member] | Healthier Choices Management Corp [Member]
Number of common stock shares purchased		1,500,000,000
Stock Issued During Period, Shares, New Issues		85,714
Purchase price of shares purchased		$ 150,000
Stock Purchase Agreement [Member] | ATG Holdings, LLC [Member]
Number of common stock shares purchased	1,500,000,000
Purchase price of shares purchased	$ 200,000
Gain on sale of investment			$ 9,857,429
Healthier Choices Management Corp Agreement [Member]
Equity Method Investment, Ownership Percentage		5%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 16,472,629	$ 20,002,960
Net income	3,530,331	(3,973,128)
Working capital	857,542
Cash flows from operations	4,657,679	$ 186,365
Cash and cash equivalents	$ 4,699,372

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)		Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory - finished goods	[1]	$ 1,271,402
Storage inventory	[2],[3]	498,675
Less reserve		(1,770,077)
Inventory, net
[1]On January 21, 2021, the Company received a Notice of Termination, effective immediately, from Acres Cultivation, LLC. During the year ended December 31, 2021, the Company relocated all of its equipment utilized on the Acres lease to its 260 see Item 3. Legal Proceedings 6,000

Inventory (Details Narrative)

Inventory (Details Narrative)		12 Months Ended
	Apr. 14, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jan. 21, 2021 a
Inventory Disclosure [Abstract]
Lease acres | a				260
Rent payable | $	$ 6,000	$ 88,717	$ 341,129

Schedule of Note Receivable (De

Schedule of Note Receivable (Details) - USD ($)		Dec. 31, 2021	Dec. 31, 2020
Total		$ 500,000
Debt face amount		500,000
GeneRx [Member]
Total	[1],[2]	$ 500,000
[1]On March 12, 2021, the Company (the “Holder”) was issued a Convertible Promissory Note (the “Note”) by GeneRx (the “Borrower”), a Delaware corporation, in the amount of $ 300,000 one year 2 The Note is convertible, at the option of the Holder, into shares of common stock of the Borrower at a fixed conversion price of $ 1.00 80 20 300,000 150,000 50,000 500,000

Schedule of Note Receivable (_2

Schedule of Note Receivable (Details) (Parenthetical)						12 Months Ended
	Apr. 07, 2021 USD ($)	Apr. 02, 2021 USD ($)	Mar. 15, 2021 USD ($)	Mar. 12, 2021 USD ($) d $ / shares	Dec. 06, 2019	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Short-term Debt [Line Items]
Principal amount						$ 500,000
Debt instrument term					6 months
Notes payable	$ 50,000	$ 150,000	$ 300,000			$ 300,000
Convertible Debt [Member] | GeneRx [Member]
Short-term Debt [Line Items]
Principal amount				$ 300,000
Debt instrument term				1 year
Debt instrument interest rate				2%
Debt conversion description				The Note is convertible, at the option of the Holder, into shares of common stock of the Borrower at a fixed conversion price of $1.00 per share
Debt convertible conversion | $ / shares				$ 1
Interest rate				80%
Trading days | d				20

Schedule of Property and Equi_2

Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 3,115,431	$ 5,104,326
Less: Accumulated depreciation	(536,500)	(948,651)
Property and equipment, net	2,578,931	4,155,675
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	654,628	323,281
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	244,583	1,087,679
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	1,650,000	3,150,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 566,220	$ 543,366

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Member]
Impairment Effects on Earnings Per Share [Line Items]
Depreciation	$ 293,937	$ 453,887

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)				1 Months Ended
	Aug. 01, 2021	Jul. 29, 2021	Dec. 15, 2017	Oct. 31, 2016	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Number of common stocks, exchanged during period			52,732,969
Common stock par value			$ 0.001		$ 0.001	$ 0.001
Note payable			$ 900,000		$ 874,728	$ 2,106,996
Civil penalty amount		$ 10,000
Short-term loan, amount					40,165
Red Earth LLC [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Outstanding membership interests acquired percentage			100%
Red Earth LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Number of common stocks, exchanged during period			52,732,969
Common stock par value			$ 0.001
Note payable			$ 900,000
Debt Instrument, Interest Rate During Period	12%
Debt Instrument, Interest Rate, Increase (Decrease)	18%
Short-term loan, amount					$ 40,165
Red Earth LLC [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Debt Instrument, Periodic Payment	$ 7,500
Red Earth LLC [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Debt Instrument, Periodic Payment	$ 5,000
Red Earth LLC [Member] | Provisional Grow License [Member] | Asset Purchase and Sale Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Agreement amount received from seller				$ 300,000
Payment for deposit				$ 25,000

Schedule of Deposits (Details)

Schedule of Deposits (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Total	$ 1,016,184	$ 64,817
MJ Distributing Inc [Member]
Total	1,016,184
MJ Distributing Inc Two [Member]
Total		$ 64,817

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	Feb. 05, 2021	Aug. 30, 2019	Aug. 28, 2019	Dec. 31, 2021
Membership Interest Purchase Agreement [Member] | Buyer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of ownership, percentage			49%
Proceeds from sale of ownership			$ 441,000
Membership Interest Purchase Agreement [Member] | MJ Distributing Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid	$ 1,250,000
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	200,000
Distribution Payment Made to Limited Partner, Forms Other than Cash or Stock, Description	(i) a non-refundable down payment in the amount of $300,000 was made on January 15, 2021, (ii) the second payment in the amount of $200,000 was made on February 5, 2021, (iii) a deposit in the amount of $310,000 was paid on February 22, 2021 ($210,000 was a pre-payment against future compensation due under the MIPA3), (iv) $200,000 was deposited on June 24, 2021, (v) $200,000 shall be deposited on or before June 12, 2021, and (vi) $250,000 shall be deposited within five (5) business days after the Nevada Cannabis Compliance Board (“CCB”) provides notice on its agenda that the Licenses are set for hearing to approve the transfer of ownership from the Seller to the Purchaser.
MIPA [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment for acquisition		$ 441,000
MIPA [Member] | Buyer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment for acquisition			$ 3,559,000
Agreement, description				The Agreement also requires the Buyer to make a final payment to the Company of $1,000,000 between 90 and 180 days of issuance of the SUP or no later than April 9, 2020. On June 11, 2020, the Company entered into the First Amendment (“First Amendment”) to the Agreement. Under the terms of the First Amendment, the Closing Purchase Price was adjusted to $441,000, the Buyer was required to make a capital contribution (the “Initial Contribution Payment”) to the Target Company in the amount of $120,000 and the Buyer was required to make an additional cash contribution (the Final Contribution Payment”) in the amount of $240,000. As of the date of this filing, the Buyer has failed to make the Final Contribution Payment.

Schedule of Asset Impairment (D

Schedule of Asset Impairment (Details) - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Impairment, Long-Lived Asset, Held-for-Use		$ 14,845	$ 18,345
Total		400,000	1,128,701
Smile LLC [Member]
Impairment, Long-Lived Asset, Held-for-Use	[1]	150,000	178,701
Innovation Labs Ltd [Member]
Impairment, Long-Lived Asset, Held-for-Use	[2]	250,000	250,000
CoachillInn LLC [Member]
Impairment, Long-Lived Asset, Held-for-Use	[3]		150,000
MJ Distributing Inc [Member]
Impairment, Long-Lived Asset, Held-for-Use	[4]		$ 550,000
[1]On June 7, 2019, Smile, LLC (“Smile”)(the “Borrower”), a Nevada limited liability company, issued a Convertible Promissory Note (the “Note”) in the amount of $ 250,000 100,000 150,000 250,000 6 December 6, 2019 1 6 June 6, 2020 238,096 238,096 250,000 250,000 acquire a 256,132 sq. ft. parcel of land within a 100-acre industrial cannabis park in Desert Hot Springs, CA (the “Property”) to develop the Company’s first hotel project. The purchase price for the property is $ 5,125,000 1,250,000 750,000 500,000 250,000 500,000 2 As of the date of this filing, the Company has made deposits totaling $550,000. The Company was required to issue 1,000,000 of shares of its restricted common stock in fulfillment of its obligations in the MIPA. As of the date of this filing, these shares have not been issued. The Company also executed a $750,000 long term note (the “LT Note”) in favor of the current license holders that becomes due and payable upon the earliest of a) six months after the transfer of the Certificates to the Company, or b) six months after the production/cultivation is declared fully operational by the applicable regulatory agencies, or c) March 10, 2020. On February 19, 2020, the Company was put on notice by the Seller that it is in default under the terms of the MIPA. pursuant to the terms of the MIPA, the Company was required to enter into a $15,000 per month sub-lease (retroactive to March 1, 2019) for the 10-acre cultivation/production facility located in Pahrump, Nye County, NV and install a mobile production trailer. The Company failed to make the required payments under the MIPA and the Agreement was terminated. The Company and has no recourse to recover its deposit.

Schedule of Asset Impairment _2

Schedule of Asset Impairment (Details) (Parenthetical) - USD ($)						1 Months Ended		12 Months Ended
	Jun. 25, 2021	Dec. 06, 2019	Aug. 30, 2019	Jun. 25, 2019	Jun. 07, 2019	Apr. 30, 2019	Jan. 31, 2019	Dec. 31, 2021	Dec. 31, 2020
Debt instrument face amount								$ 500,000
Contributed amount					$ 250,000
Debt instrument term		6 months
Debt instrument maturity date		Jun. 06, 2020
Number of shares purchased, value								$ 50,000	$ 124,535
Series Post Seed Preferred Stock [Member] | Innovation Labs Ltd [Member]
Number of shares purchased				238,096
Number of shares purchased, value				$ 250,000
Series Post Seed Preferred Unit Investment Agreement [Member] | Innovation Shares L L C [Member]
Number of shares purchased				238,096
Number of shares purchased, value	$ 250,000
MIPA [Member]
Payment for acquisition			$ 441,000
MIPA [Member] | License [Member]
Payment for acquisition						$ 1,250,000
Cash payment for acquisition						750,000
Issuance of restricted common stock						500,000
Repayments of Short-term Debt						250,000
Short-term Debt, Fair Value						$ 500,000
Debt Instrument, Interest Rate During Period						2%
Terms of agreement								pursuant to the terms of the MIPA, the Company was required to enter into a $15,000 per month sub-lease (retroactive to March 1, 2019) for the 10-acre cultivation/production facility located in Pahrump, Nye County, NV and install a mobile production trailer. The Company failed to make the required payments under the MIPA and the Agreement was terminated. The Company and has no recourse to recover its deposit.
Moratorium [Member]
Changes in acquisition of licenses								As of the date of this filing, the Company has made deposits totaling $550,000. The Company was required to issue 1,000,000 of shares of its restricted common stock in fulfillment of its obligations in the MIPA. As of the date of this filing, these shares have not been issued. The Company also executed a $750,000 long term note (the “LT Note”) in favor of the current license holders that becomes due and payable upon the earliest of a) six months after the transfer of the Certificates to the Company, or b) six months after the production/cultivation is declared fully operational by the applicable regulatory agencies, or c) March 10, 2020. On February 19, 2020, the Company was put on notice by the Seller that it is in default under the terms of the MIPA.
Parent Company [Member]
Contributed amount					150,000
Roger Bloss [Member]
Contributed amount					$ 100,000
Coachill-Inn, LLC [Member]
Description of acquisition property								acquire a 256,132 sq. ft. parcel of land within a 100-acre industrial cannabis park in Desert Hot Springs, CA (the “Property”) to develop the Company’s first hotel project.
Acquisition price description								The purchase price for the property is $5,125,000. CHL was to contribute $3,000,000 toward the purchase price of this property in exchange for a twenty-five percent (25%) ownership interest in Coachill-Inn. AH made an initial non-refundable deposit in the amount of $150,000 toward the purchase of the Property. As of the date of this filing, the Company terminated its participation in the development due to financing issues and has no recourse to recover its deposit.
Payment for acquisition							$ 5,125,000
Convertible Promissory Note [Member]
Debt instrument term					6 months
Debt instrument maturity date					Dec. 06, 2019
Debt interest per month					1%
Convertible Promissory Note [Member] | Roger Bloss [Member]
Debt instrument face amount					$ 250,000

Schedule of Notes Payable (Deta

Schedule of Notes Payable (Details) - USD ($)		Dec. 06, 2019	Apr. 02, 2019	Jan. 17, 2019	Nov. 02, 2018	Dec. 31, 2021	Dec. 31, 2020	Dec. 15, 2017
Short-term Debt [Line Items]
Total notes payable						$ 874,728	$ 2,106,996	$ 900,000
Less: current portion						(874,728)	(1,185,273)
Long-term notes payable							921,723
Debt maturity date		Jun. 06, 2020
Note Payable One [Member]
Short-term Debt [Line Items]
Total notes payable	[1]						1,022,565
Debt Instrument, Interest Rate, Stated Percentage					6.50%
Debt maturity date					Oct. 31, 2023
Promissory Note [Member] | John T. Jacobs and Teresa D. Jacobs [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			6.50%
Debt maturity date			Mar. 31, 2022
Promissory Note [Member] | FR Holdings, LLC [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				5%
Debt maturity date				Jan. 31, 2022
Promissory Note [Member] | Roll Holdings LLC [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				9%
Debt maturity date				Jan. 16, 2020
Note Payable Two [Member]
Short-term Debt [Line Items]
Total notes payable	[2]					750,000	750,000
Note Payable Three [Member]
Short-term Debt [Line Items]
Total notes payable	[3]					124,728	234,431
Note Payable Four [Member]
Short-term Debt [Line Items]
Total notes payable	[4]						$ 100,000
[1]On September 21, 2018, the Company, through its wholly-owned subsidiary Prescott Management, LLC, entered into a contract to purchase an approximately 10,000 1,500,000 1,100,000 30 years 6.5 6,952.75 beginning on November 1, 2018, and continuing on the same day of each month thereafter until October 31, 2019 50,000 6,559 beginning on November 1, 2019 and continuing until October 31, 2023 986,438 1,627,500 150,000 9.0 January 16, 2020 50,000 250,000 6.5% 2,178 beginning May 1, 2019 until March 31, 2020 50,000 the payments shall be re-amortized (15-year amortization) 50,000 124,728 1,318

Schedule of Notes Payable (De_2

Schedule of Notes Payable (Details) (Parenthetical)							12 Months Ended
	Jan. 12, 2021 USD ($)	Dec. 06, 2019	Apr. 02, 2019 USD ($)	Jan. 17, 2019 USD ($)	Nov. 02, 2018 USD ($)	Sep. 21, 2018 USD ($) ft²	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Short-term Debt [Line Items]
Debt maturity date		Jun. 06, 2020
Principal amount							$ 500,000
Sale of commercial building							1,627,500
Prescott Management LLC [Member]
Short-term Debt [Line Items]
Debt instrument interest rate						6.50%
Payments to acquire land						$ 1,100,000
Amortizing period						30 years
Debt instrument monthly installments						$ 6,952.75
Debt instrument maturity date, description						beginning on November 1, 2018, and continuing on the same day of each month thereafter until October 31, 2019
Sale of commercial building	$ 1,627,500
Prescott Management LLC [Member] | One-Year Anniversary [Member]
Short-term Debt [Line Items]
Debt instrument monthly installments						$ 50,000
Prescott Management LLC [Member] | New Scheduled Payment [Member] | Beginning on November 1, 2019 and Continuing Until October 31, 2023 [Member]
Short-term Debt [Line Items]
Principal amount						986,438
Debt instrument monthly installments						$ 6,559
Debt instrument maturity date, description						beginning on November 1, 2019 and continuing until October 31, 2023
Prescott Management LLC [Member] | Office Building [Member]
Short-term Debt [Line Items]
Area of land | ft²						10,000
Payments to acquire land						$ 1,500,000
Note Payable One [Member]
Short-term Debt [Line Items]
Debt maturity date					Oct. 31, 2023
Principal amount					$ 1,100,000
Debt instrument interest rate					6.50%
Promissory Note [Member] | John T. Jacobs and Teresa D. Jacobs [Member]
Short-term Debt [Line Items]
Debt maturity date			Mar. 31, 2022
Principal amount			$ 250,000				124,728
Debt instrument interest rate			6.50%
Debt instrument monthly installments			$ 2,178
Debt instrument maturity date, description			beginning May 1, 2019 until March 31, 2020
Interest payable							1,318
Promissory Note [Member] | John T. Jacobs and Teresa D. Jacobs [Member] | Second Payment [Member] | March 31, 2021 [Member]
Short-term Debt [Line Items]
Debt instrument principal payment reduction			$ 50,000
Debt instrument, interest rate terms			the payments shall be re-amortized (15-year amortization)
Promissory Note [Member] | FR Holdings, LLC [Member]
Short-term Debt [Line Items]
Debt maturity date				Jan. 31, 2022
Principal amount				$ 750,000			750,000
Debt instrument interest rate				5%
Debt instrument monthly installments				$ 3,125
Debt instrument maturity date, description				beginning February 1, 2019 until January 31, 2022
Interest payable							$ 0
Promissory Note [Member] | Roll Holdings LLC [Member]
Short-term Debt [Line Items]
Debt maturity date				Jan. 16, 2020
Principal amount				$ 150,000
Debt instrument interest rate				9%
Principal payments									$ 50,000

Schedule of Minimum Loan Paymen

Schedule of Minimum Loan Payments (Details)	Dec. 31, 2021 USD ($)
Debt Disclosure [Abstract]
2022	$ 874,728
2023
2024
2025
Thereafter
Total minimum loan payments	$ 874,728

Schedule of Notes Payable Relat

Schedule of Notes Payable Related Parties (Details) - USD ($)		Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total notes payable – related parties			$ 300,405
Less: current portion			(300,405)
Long-term notes payable – related parties
Notes Payable Related Parties One [Member]
Short-term Debt [Line Items]
Total notes payable – related parties	[1]		110,405
Notes Payable Related Parties Two [Member]
Short-term Debt [Line Items]
Total notes payable – related parties	[2]		90,000
Notes Payable Related Parties Three [Member]
Short-term Debt [Line Items]
Total notes payable – related parties	[3]		$ 100,000
[1]On February 20, 2020, the Company’s subsidiary, Alternative Hospitality, Inc. (the “Borrower”), issued a Short-Term Promissory Note (the “Note”) to Pyrros One, LLC (the “Holder”), an entity controlled by a relative of a director of the Company, in the amount of $ 110,405 February 19, 2021 9% 825 1,233 90,000 March 30, 2021 9% 675 526,316 100,000

Schedule of Notes Payable Rel_2

Schedule of Notes Payable Related Parties (Details) (Parenthetical) - USD ($)	Jan. 14, 2021	Apr. 03, 2020	Mar. 31, 2020	Feb. 20, 2020	Dec. 06, 2019	Dec. 31, 2021	Dec. 10, 2021
Short-term Debt [Line Items]
Debt maturity date					Jun. 06, 2020
Principal amount						$ 500,000
Short term loan						$ 40,165
Stock Purchase Agreement [Member] | Investor [Member]
Short-term Debt [Line Items]
Issuance of common stock for cash, shares	526,316
Short term loan	$ 100,000
Notes Payable Related Parties One [Member]
Short-term Debt [Line Items]
Debt instrument interest rate				9%
Debt maturity date				Feb. 19, 2021
Principal amount				$ 110,405
Notes Payable Related Parties One [Member] | Pyrros One, LLC [Member]
Short-term Debt [Line Items]
Debt instrument interest rate				9%
Debt maturity date				Feb. 19, 2021
Principal amount				$ 110,405
Debt interest payment				825
Interest and principal reduction payment				$ 1,233
Notes Payable Related Parties Two [Member]
Short-term Debt [Line Items]
Debt instrument interest rate		9%
Debt maturity date		Mar. 30, 2021
Principal amount		$ 90,000
Notes Payable Related Parties Two [Member] | Pyrros One, LLC [Member]
Short-term Debt [Line Items]
Debt instrument interest rate			9%
Debt maturity date			Mar. 30, 2021
Principal amount			$ 90,000
Debt interest payment			$ 675
Notes Payable Related Parties Three [Member]
Short-term Debt [Line Items]
Debt instrument interest rate							0%
Principal amount							$ 100,000

Schedule of Future Minimum Rent

Schedule of Future Minimum Rental and Lease Commitments (Details)	Dec. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 120,000
2023	120,000
2024	120,000
2025	120,000
Thereafter	450,000
Total minimum lease payments	$ 930,000

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)

12 Months Ended

Dec. 03, 2021

Sep. 30, 2021 USD ($) shares

May 12, 2021 shares

Apr. 14, 2021 USD ($)

Apr. 07, 2021 USD ($)

Mar. 09, 2021 USD ($)

Oct. 01, 2020 USD ($) shares

Sep. 15, 2020 USD ($) shares

Sep. 01, 2020 USD ($) $ / shares shares

Dec. 31, 2021 USD ($) $ / shares shares

Dec. 31, 2020 USD ($)

Mar. 26, 2021 USD ($)

Jun. 24, 2019 ft² a

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock awarded options to purchase | shares

Stock option exercisable price | $ / shares

$ 0.75

Stock issued

$ 50,000

$ 124,535

Lessee, Operating Lease, Term of Contract

10 years

Payments for Rent

$ 6,000

$ 88,717

341,129

Operating Lease, Payments

Operating leases liability

769,684

Operating Lease, Right-of-Use Asset

$ 1,979,181

Operating Lease, Lease Income, Lease Payments

109,393

Operating Lease, Expense

$ 205,636

Lessee, Operating Lease, Remaining Lease Term

4 years 6 months

Lessee, Operating Lease, Discount Rate

4.50%

Loss contingency allegations

the Plaintiffs allege that the Defendants have not honored the 2018 Agreements negotiated between the Plaintiffs and Defendants and that MJ Holdings, Inc. has failed to issue an additional $125,000 in stock due to the Plaintiffs as was agreed to in writing and the Defendants have failed to start the Western Project.

Excess alleged damages

$ 15,000

Pahrump NV [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Payments for Rent

$ 10,000

Pahrump NV [Member] | Office Building [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Area of Land | ft²

17,000

Pahrump NV [Member] | Lands [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Area of Land | a

3.92

Bernard Moyle [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock awarded options to purchase | shares

500,000

Former Secretary and President [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consideration of past compensation

$ 501,085

Payment made for wage claim

$ 62,392

Former Secretary and President [Member] | Wages [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Payment made for wage claim

59,583

Former Secretary and President [Member] | Accrued Vacation [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Payment made for wage claim

$ 2,854

Employment Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Employment agreement description

On October 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Jim Kelly. The Agreement became effective as of October 1, 2020. Under the terms of the Kelly Agreement, the Employee shall serve as the Company’s Interim Chief Financial Officer for a term of (i) the sooner of six (6) months, or (ii) the completion of all regulatory filings, including but not limited to the Company’s 2019 Annual Report on Form 10-K, the March 31, 2020 Quarterly Report on Form 10-Q, the June 30, 2020 Quarterly Report on Form 10-Q, the September 30, 2020 Quarterly Report on Form 10-Q and all required Current Reports on Form 8-K, with the Securities and Exchange Commission (“SEC”) to bring the Company current with the SEC. The Employee shall receive a base salary of $24,000 annually, shall be eligible to receive an annual discretionary bonus during the Term, based on performance criteria determined by the C-Suite of the Company in its sole discretion, in an amount equal to up to 400% of the Employee’s base salary for the then current fiscal year, and at commencement of the Term the Employee shall receive a grant of stock of 500,000 restricted shares of the Company’s common stock. On March 16, 2021, Mr. Kelly resigned in his position as Interim Chief Financial Officer.

On September 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Paris Balaouras (the “Employee”). Under the terms of the Agreement, the Employee shall serve as the Company’s Chief Cultivation Officer for a term of three (3) years (the “Term”) commencing on September 15, 2020

Term of employment agreement

6 months

Annual base compensation

$ 24,000

$ 105,000

Annual discretionary bonus percentage

400%

100%

Stock awarded options to purchase | shares

500,000

500,000

Stock reserved for future issuance | shares

667,000

Consideration of past compensation

$ 224,000

Stock option exercisable price | $ / shares

$ 0.75

Employment Agreement [Member] | Bernard Moyle [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Employment agreement description

On September 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Bernard Moyle. Under the terms of the Agreement, the Employee shall serve as the Company’s Secretary/Treasurer for a term of three (3) years (the “Term”) commencing on September 15, 2020

Annual base compensation

$ 60,000

Annual discretionary bonus percentage

200%

Stock awarded options to purchase | shares

500,000

Stock reserved for future issuance | shares

500,000

Stock option exercisable price | $ / shares

$ 0.75

Employment Agreement [Member] | Chief Cultivation Officer [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Term of employment agreement

3 years

Employment Agreement [Member] | Chief Executive Officer [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Employment agreement description

On September 1, 2020, the Company entered into an Employment Agreement (the “Agreement”) with Roger Bloss. Under the terms of the Agreement, the Employee shall serve as the Company’s Interim Chief Executive Officer for a term of six (6) months and the Chief Executive Officer and for an additional two (2) years and six (6) months as the Chief Executive Officer for a total of three (3) years (the “Term”) commencing on September 15, 2020

Term of employment agreement

3 years

Annual base compensation

$ 105,000

Annual discretionary bonus percentage

100%

Stock awarded options to purchase | shares

500,000

Stock option exercisable price | $ / shares

$ 0.75

Employment Agreement [Member] | Secretary/Treasurer [Member] | Bernard Moyle [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Term of employment agreement

3 years

Cooperation And Release Agreement [Member] | Mr Groberg [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares retained | shares

100,000

Board of Directors Services Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Dividends payable

$ 3,750

Board of Directors Services Agreement [Member] | Directors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued

$ 15,000

$ 15,000

Issuance of common stock for cash, shares | shares

15,000

15,000

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) (Details Narrative) - USD ($)														12 Months Ended
	Dec. 31, 2021	Jul. 30, 2021	Jul. 21, 2021	Jun. 21, 2021	Jun. 14, 2021	Jun. 04, 2021	Apr. 24, 2021	Mar. 29, 2021	Mar. 08, 2021	Dec. 14, 2020	Apr. 07, 2020	Mar. 31, 2020	Feb. 11, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 15, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock shares authorized	95,000,000													95,000,000	95,000,000
Preferred stock, shares authorized	5,000,000													5,000,000	5,000,000
Common stock, par value	$ 0.001													$ 0.001	$ 0.001	$ 0.001
Preferred stock, par value	$ 0.001													$ 0.001	$ 0.001
Ownership percentage																100%
Preferred stock, shares issued	0													0	0
Common stock shares outstanding	71,501,667													71,501,667	68,613,541
Issuance of common stock for cash														$ 50,000	$ 124,535
Stock Issued During Period, Value, Issued for Services														$ 307,679	$ 398,466
Common stock shares issued	71,501,667													71,501,667	68,613,541
Related Party [Member] | Debt Conversion and Stock Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued									526,316
Debt Conversion, Converted Instrument, Amount									$ 410,000
Debt Conversion, Original Debt, Amount									$ 100,000
Former Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture						32,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture						$ 13,514
Consultant For Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		300,000
Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues	333,334
Issuance of common stock for cash	$ 96,501
Three Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Issued for Services	90,000
Stock Issued During Period, Value, Issued for Services	$ 24,300
Secretary And President [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture													250,000
Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture												31,251
Chief Executive Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture												18,562
Restricted Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture											20,000
Secretary Employment Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										500,000
Interim Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										500,000
Interim Chief Executive Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										250,000
Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										1,402,279
Consulting Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										200,000
Series A Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized	2,500													2,500	2,500
Preferred stock, par value	$ 1,000													$ 1,000	$ 1,000
Conversion price	$ 0.75													$ 0.75
Ownership percentage	4.99%													4.99%
Description of principal activities														A holder, upon notice to us, may increase or decrease this beneficial ownership limitation; provided, that, in no event can the holder increase the beneficial ownership limitation in excess of 9.99% of the number of shares of Common Stock outstanding immediately after giving effect to the issuance of shares of Common Stock upon the conversion of the Series A Preferred Stock then held by holder
Preferred stock, shares issued	0													0	0
Preferred stock, shares outstanding	0													0	0
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized	5,000,000													5,000,000
Preferred stock, par value	$ 0.001													$ 0.001
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues														263,158	1,402,279
Issuance of common stock for cash														$ 263	$ 1,402
Stock Issued During Period, Shares, Issued for Services														892,667	1,736,251
Stock Issued During Period, Value, Issued for Services														$ 893	$ 1,736
Common Stock [Member] | Blue Sky Companies LLC and Let's Roll Nevada LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues							1,000,000
Issuance of common stock for cash							$ 630,000
Common Stock [Member] | Related Party [Member] | Debt Conversion and Stock Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued									263,158
Debt Conversion, Converted Instrument, Amount									$ 205,263
Common Stock [Member] | Related Party [Member] | Debt Conversion and Stocks Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt Conversion, Converted Instrument, Amount									$ 50,000
Common Stock [Member] | Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues								225,000
Issuance of common stock for cash								$ 135,000
Common Stock One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										2,500
Common Stock One [Member] | Board Of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture					29,495
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture					$ 12,093
Common Stock One [Member] | Consultant For Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			62,333
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture			$ 25,089
Common Stock Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										2,500
Common Stock Two [Member] | Board Of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture					43,245
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture					$ 17,730
Common Stock Two [Member] | Consultant For Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			30,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture			$ 12,075	$ 48,300
Common Stock Two [Member] | Employee For Past Due Wages [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			120,000
Common Stock Three [Member] | Board Of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture					43,245
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture					$ 17,730
Common Stock Three [Member] | Employee For Past Due Wages [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			60,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture			$ 24,150
Common Stock Four [Member] | Employee For Past Due Wages [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			30,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture			$ 12,075

Basic and Diluted Earnings (L_2

Basic and Diluted Earnings (Loss) per Common Share (Details Narrative)	12 Months Ended
	Dec. 31, 2021 shares
Net income (loss) attributable to common stockholders per share:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,500,000

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities of Discontinued Operations (Details)	Aug. 27, 2021 USD ($)
Gain On Disposal Of Subsidiary
Deposits	$ 38,663
Property and equipment, net	143,507
Intangible assets	300,000
Right of use asset	1,105,735
Total assets	1,587,875
Operating lease liability	(1,251,964)
Deposits	(538,921)
Accrued expense	(134,540)
Total liabilities	(1,925,425)
(Gain) on divestiture	$ (337,551)

Gain on Disposal of Subsidiar_2

Gain on Disposal of Subsidiary (Details Narrative) - USD ($)	Jul. 29, 2021	Dec. 15, 2017	Dec. 31, 2021	Dec. 31, 2020
Gain On Disposal Of Subsidiary
Ownership Percentage		100%
Number Of Common Stocks Exchanged During Period		52,732,969
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001	$ 0.001
Notes Payable		$ 900,000	$ 874,728	$ 2,106,996
Civil Penalty Amount	$ 10,000

Summary of Options Issued, Exer

Summary of Options Issued, Exercised and Expired (Details)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Share-based Payment Arrangement [Abstract]
Options, Beginning Balance | shares	1,510,000
Weighted Average Exercise Price, Beginning Balance | $ / shares	$ 0.76
Remaining Contractual Life in Years, Beginning Balance	2 years 8 months 8 days
Options, Issued | shares
Weighted Average Exercise Price, Issued | $ / shares
Options, Exercised | shares
Weighted Average Exercise Price, Exercised | $ / shares
Options, Expired | shares	(10,000)
Weighted Average Exercise Price, Expired | $ / shares	$ 1.20
Options, Ending Balance | shares	1,500,000
Weighted Average Exercise Price, Ending Balance | $ / shares	$ 0.75
Remaining Contractual Life in Years,Ending Balance	1 year 8 months 4 days
Options, Exercisable, Ending Balance | shares	1,500,000
Weighted Average Exercise Price, Exercisable, Ending Balance | $ / shares	$ 0.75
Remaining Contractual Life in Years,Ending Balance	1 year 8 months 4 days

Summary of Warrants Issued, Exe

Summary of Warrants Issued, Exercised and Expired (Details)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Share-based Payment Arrangement [Abstract]
Warrants Shares, Beginning Balance | shares	1,233,000
Weighted Avg. Exercise Price Warrant, Beginning Balance | $ / shares	$ 0.83
Remaining Contractual Life in Years, Beginning Balance	4 months 24 days
Warrants Shares, Issued | shares	250,000
Weighted Avg. Exercise Price Warrant, Issued | $ / shares	$ 0.10
Remaining Contractual Life in Years, Issued	3 years 10 days
Warrants Shares, Exercised | shares
Weighted Avg. Exercise Price Warrant, Exercised | $ / shares
Warrants Shares, Expired | shares	(1,233,000)
Weighted Avg. Exercise Price Warrant, Expired | $ / shares	$ 0.83
Warrants Shares, Ending Balance | shares	250,000
Weighted Avg. Exercise Price Warrant, Ending Balance | $ / shares	$ 0.10
Remaining Contractual Life in Years, Ending Balance	3 years 10 days

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - $ / shares		6 Months Ended	12 Months Ended
	Sep. 15, 2020	Jun. 30, 2021	Dec. 31, 2021	Jan. 11, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares
Option exercise price per
Options outstanding			1,500,000		1,510,000
Class of Warrant or Right, Outstanding			250,000		1,233,000
Common Stock Purchase Warrant Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrants exercise price				$ 0.10
Warrant to purchase common stock				250,000
Warrant term				4 years
Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Class of Warrant or Right, Date from which Warrants or Rights Exercisable		Jun. 05, 2019
Warrants and Rights Outstanding, Maturity Date		Jun. 04, 2021
Warrant Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage to acquire additonal common stock for offering warrants			10%
Warrants exercise price		$ 1
Warrant One [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrants exercise price		$ 0.65
Roger Bloss [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares	500,000
Option exercise price per	$ 0.75
Options term	three
Bernard Moyle [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares	500,000
Option exercise price per	$ 0.75
Options term	three

Schedule of Provision for Incom

Schedule of Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Computed “expected” income tax benefit	$ 799,540	$ (832,569)
Change in valuation allowance		832,569
Stock-based compensation and services	46,912
Non-deductible expenses-Section 280E	71,741
NOL utilization	(641,193)
Provision for income taxes	$ 277,000

Schedule of Components of Defer

Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Federal and state NOL carryforward	$ 2,901,805	$ 3,489,562
Other intangibles		63,000
Deferred expenses		149,894
Deferred tax assets	2,901,805	3,702,456
Less: Valuation allowance	(2,901,805)	(3,702,456)
Net deferred tax assets

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)		12 Months Ended
	Dec. 22, 2017	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35%	21%
Operating Loss Carryforwards		$ 13,818,117

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)						12 Months Ended
	Aug. 01, 2021	Jan. 14, 2021	Mar. 31, 2020	Feb. 20, 2020	Dec. 06, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 10, 2020
Related Party Transaction [Line Items]
Debt face amount						$ 500,000
Debt Instrument, Maturity Date					Jun. 06, 2020
Short term debt						40,165
Proceeds from Issuance of Common Stock							$ 124,535
Stock Purchase Agreement [Member] | Investor [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		526,316
Short term debt								$ 100,000
Shares, Issued		263,148
Shares Issued, Price Per Share		$ 0.19
Proceeds from Issuance of Common Stock		$ 50,000
Red Earth LLC [Member]
Related Party Transaction [Line Items]
Short term debt						$ 40,165
Debt interest rate, per annum	12%
Debt interest increase	18%
Red Earth LLC [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Service costs per month	$ 5,000
Red Earth LLC [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Service costs per month	$ 7,500
Alternative Hospitality, Inc [Member] | Pyrros One, LLC [Member]
Related Party Transaction [Line Items]
Debt face amount				$ 110,405
Debt Instrument, Maturity Date				Feb. 19, 2021
Debt Instrument, Interest Rate, Stated Percentage				9%
Debt Instrument, Periodic Payment, Interest				$ 825
Debt Instrument Reduction In Interest And Principal				$ 1,233
Debt Instrument, Collateral				The Holder is granted a security interest in that certain real property located at 1300 S. Jones Blvd, Las Vegas, NV 89146, which is owned by the Borrower
Condo Highrise Management, LLC [Member] | Pyrros One, LLC [Member] | Short-term Promissory Note [Member]
Related Party Transaction [Line Items]
Debt face amount			$ 90,000
Debt Instrument, Maturity Date			Mar. 30, 2021
Debt Instrument, Interest Rate, Stated Percentage			9%
Debt Instrument, Periodic Payment, Interest			$ 675
Debt Instrument, Collateral			The Holder is granted a security interest in that certain real property located at 4295 Hwy 343, Amargosa, NV 89020 which is owned by the Borrower. The transaction closed on April 3, 2020

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 02, 2022	Feb. 04, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Secured note principal amount			$ 874,728
Principal amount			$ 500,000
Subsequent Event [Member] | Note Modification Agreement [Member] | FR Holdings, LLC [Member]
Subsequent Event [Line Items]
Secured note		$ 750,000
Consulting fee		500,000
Secured note principal amount		1,250,000
Payments for debt		357,342.88
Principal amount		$ 900,000
Debt percentage		700%
Payments terms description		Future payments shall be calculated on a 20-year amortization with a balloon payment in three years.
Debt Instrument, Periodic Payment	$ 6,977.69