MJ (MJNE) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 01, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
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	5730 Sky Pointe Dr.
Entity Address, Address Line Two	Suite 102
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89130
City Area Code	(702)
Local Phone Number	879-4440
Title of 12(b) Security	Common Stock
Trading Symbol	MJNE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		58,272,167

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash	$ 248,557	$ 1,340,509
Accounts receivable, net	63,458	10,149
Loan receivable - related party	274,197	212,469
Prepaid expenses		62,500
Total current assets	586,212	1,625,627
Property and equipment, net	2,449,801	2,494,953
Deposits	1,250,000	1,010,000
Total non-current assets	3,699,801	3,504,953
Total assets	4,286,013	5,130,580
Current liabilities
Accounts payable and accrued expenses	842,347	1,312,394
Accrued interest payable, related party	4,336
Contract liabilities	220,000	1,360,000
Contingent liability	51,361	51,361
Income taxes payable	277,000	277,000
Note payable, currently in default	96,393
Current portion of operating lease obligation	171,088	171,088
Total current liabilities	2,089,684	4,157,432
Non-current liabilities
Long-term notes payable	855,661
Operating lease obligation, net of current portion	598,596	598,596
Total non-current liabilities	1,454,257	598,596
Total liabilities	3,543,941	4,756,028
Commitments and contingencies (Note 10)
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, 78,591,667 and 78,591,667 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively	78,590	78,590
Additional paid-in capital	22,261,217	22,261,217
Common stock issuable	84	84
Accumulated deficit	(21,485,350)	(21,852,870)
Total stockholders’ equity (deficit) attributable to MJ Holdings, Inc.	854,541	487,021
Noncontrolling interests	(112,469)	(112,469)
Total shareholders’ equity	742,072	374,552
Total liabilities and stockholders’ equity	4,286,013	5,130,580
Nonrelated Party [Member]
Current liabilities
Note payable, related party	121,076	985,589
Related Party [Member]
Current liabilities
Note payable, related party	$ 306,083

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
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
Common stock, shares authorized	95,000,000	95,000,000
Common stock, shares issued	78,591,667	78,591,667
Common stock, shares outstanding	78,591,667	78,591,667
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenue, net	$ 119,124	$ 28,765	$ 159,879	$ 60,606
Operating expenses
Direct costs of revenue	3,200		3,200
General and administrative	168,029	29,217	641,226	1,294,160
Depreciation	57,506	87,786	115,012	130,180
Marketing and selling	2,156	424	5,320	5,306
Professional fees	305,781		376,658
Total operating expenses	536,672	117,427	1,141,416	1,429,646
Operating loss	(417,548)	(88,662)	(981,537)	(1,369,040)
Other income (expense)
Interest expense	(33,534)	(13,714)	(41,372)	(39,742)
Interest income		27,203		51,183
Miscellaneous expense		(64,447)		(64,447)
Miscellaneous income	995,429	22,500	1,025,429	40,000
Gain on sale of luxury box				44,444
Gain on debt extinguishment	365,000		365,000
Total other income (expense)	1,326,895	(28,458)	1,349,057	31,438
Net income (loss) before income taxes	909,347	(117,120)	367,520	(1,337,602)
Provision for income taxes
Net income (loss)	909,347	(117,120)	367,520	(1,337,602)
Loss (gain) attributable to non-controlling interest
Net income (loss) attributable to common stockholders	$ 909,347	$ (117,120)	$ 367,520	$ (1,337,602)
Net income (loss) attributable to common stockholders per share- Basic	$ (0.01)	$ 0	$ (0.01)	$ (0.02)
Net income (loss) attributable to common stockholders per share - Diluted	$ (0.01)	$ 0	$ (0.01)	$ (0.02)
Weighted average number of shares outstanding:
Basic	78,591,667	71,501,667	78,591,667	71,501,667
Diluted	78,591,667	71,501,667	78,591,667	71,501,667

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock Issuable [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Noncontrolling Interest [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 84	$ 71,500	$ 20,279,897	$ (112,469)	$ (16,472,629)	$ 3,766,383
Beginning balance, shares at Dec. 31, 2021	82,554	71,501,667
Net income (loss)					(1,337,602)	(1,337,602)
Stock based compensation			6,710			6,710
Ending balance, value at Jun. 30, 2022	$ 84	71,500	20,286,607	(112,469)	(17,810,231)	2,435,491
Ending balance, shares at Jun. 30, 2022	82,554
Beginning balance, value at Mar. 31, 2022	$ 84	$ 71,500	20,286,607	(112,469)	(17,693,111)	2,552,611
Beginning balance, shares at Mar. 31, 2022	82,554	71,501,667
Net income (loss)					(117,120)	(117,120)
Ending balance, value at Jun. 30, 2022	$ 84	71,500	20,286,607	(112,469)	(17,810,231)	2,435,491
Ending balance, shares at Jun. 30, 2022	82,554
Beginning balance, value at Dec. 31, 2022	$ 84	$ 78,590	22,261,217	(112,469)	(21,852,870)	374,552
Beginning balance, shares at Dec. 31, 2022	82,554	78,591,667
Net income (loss)					367,520	367,520
Ending balance, value at Jun. 30, 2023	$ 84	$ 78,590	22,261,217	(112,469)	(21,485,350)	742,072
Ending balance, shares at Jun. 30, 2023	82,554	78,591,667
Beginning balance, value at Mar. 31, 2023	$ 84	$ 78,590	22,261,217	(112,469)	(22,394,697)	(167,275)
Beginning balance, shares at Mar. 31, 2023	82,554	78,591,667
Net income (loss)					909,347	909,347
Ending balance, value at Jun. 30, 2023	$ 84	$ 78,590	$ 22,261,217	$ (112,469)	$ (21,485,350)	$ 742,072
Ending balance, shares at Jun. 30, 2023	82,554	78,591,667

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash Flows from Operating Activities
Net income (loss)	$ 367,520	$ (1,337,602)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of right to use asset
Depreciation	115,012	130,180
Gain on sale of luxury box		(44,444)
Stock based compensation		6,710
Gain on extinguishment of debt	(365,000)
Changes in operating assets and liabilities:
Accounts receivable	(53,309)	(87,553)
Prepaid expenses	62,500
Other current assets		(375,000)
Deposits	(240,000)
Accounts payable and accrued liabilities	201,036	167,806
Accrued interest – related parties	4,336
Contract liabilities	(1,140,000)
Net cash used in operating activities	(1,047,905)	(1,539,903)
Cash Flows from Investing Activities
Purchase of property and equipment	(69,860)	(41,444)
Loan receivable – related party	(61,728)	(72,304)
Net cash used in investing activities	(131,588)	(113,748)
Cash Flows from Financing activities
Proceeds from notes payable	100,000	133,392
Repayment of notes payable	(12,459)	(350,000)
Net cash provided by (used in) financing activities	87,541	(216,608)
Net change in cash	(1,091,952)	(1,870,259)
Cash, beginning of period	1,340,509	4,699,372
Cash, end of period	248,557	2,829,113
Supplemental disclosure of cash flow information:
Interest paid		39,742
Income taxes paid
Non-cash investing and financing activities:
Transfer of accrued compensation to notes payable	$ 306,083

Description of Business

Description of Business	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Note 1 — Description of Business MJ Holdings, Inc. (OTCQB: 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 the Company of its 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 1,800,000 MJH Research, Inc. Acquisition On July 8, 2022, MJ Holdings, Inc. (the “Buyer”) entered into a Common Stock Purchase Agreement (the “Agreement”) with MJH Research, Inc. (the “Company”), a Florida corporation, and Sunstate Futures, LLC (the “Seller”), a Florida limited liability company. Under the terms of the Agreement, the Seller agreed to sale all issued and outstanding shares of common stock ( 100,000 7,000,000 500,000 1,955,000 see Note 4 — Acquisition of MJH Research, Inc. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial statements and with Form 10-Q and Article 10 of Regulation S-X of the United States Securities and Exchange Commission (the “SEC”). Accordingly, they do not contain all information and footnotes required by GAAP for annual financial statements. The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of June 30, 2023 and the results of operations, changes in stockholders’ equity, and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the operating results for the full fiscal year or any future period. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the Securities and Exchange Commission on May 5, 2023. The Company’s accounting policies are described in the Notes to Consolidated Financial Statements in its Annual Report on Form 10-K for the year ended December 31, 2022, and updated, as necessary, in this Quarterly Report on Form 10-Q. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, MJH Research, Inc., Icon Management, LLC, Condo Highrise Management, LLC, Prescott Management, LLC, Q Brands, LLC, Farm Road, LLC, Red Earth Holdings, 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. 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. At June 30, 2023, the Company had $ 0 Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2023 and December 31, 2022. 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 Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) 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. 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 June 30, 2023 December 31, 2022 Accounts receivable $ 63,458 $ 10,149 Less allowance - - Net accounts receivable $ 63,458 $ 10,149 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 are 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. 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. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued) 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. 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 $ 0 0 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. These payments represent contract liabilities and are recorded as such on the balance sheet. As of June 30, 2023 and December 31, 2022, the Company’s contract liabilities were as follows: Schedule of Contract Liabilities June 30, 2023 December 31, 2022 MKC Development Group, LLC (i) $ - $ 620,000 Natural Green, LLC (ii) - 520,000 Green Grow Investments Corporation 50,000 50,000 RK Grow, LLC 170,000 170,000 Property and equipment, net $ 220,000 $ 1,360,000 (i) On May 24, 2023 the Company entered into a settlement agreement with MKC Development Group, LLC (“MKC”) that terminated all of their rights, obligations, and responsibilities under the Agreement. As part of the settlement the Company agreed to refund $ 310,000 620,000 310,000 310,000 (ii) On June 26, 2023 the Company entered into a termination agreement with Natural Green, LLC which terminated the original Cultivation and Sales Agreement and released each other of any liabilities, claims, or obligations under the Agreement. As a result, the Company wrote off the $ 520,000 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 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued) 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. 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 overtime. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued) For the six months ended June 30, 2023, the majority of the Company’s revenue was derived from its Management Agreement with MJ Distributing, Inc. with the remainder from rental revenue from its Tiny Homes community. 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. For the six months ended June 30, 2022, all of the Company’s revenue was derived from rental revenue from its Tiny Homes community. Schedule of Rental Revenue Recognition 2023 2022 For the six months ended June 30, 2023 2022 Revenues: Rental income (i) $ 41,263 $ 60,606 Management income (ii) 118,616 - Total $ 159,879 $ 60,606 (i) The rental income is from the Company’s THC Park. (ii) On February 5, 2021, the Company entered into a Management Agreement of Cannabis Production and Cultivation (the “Agreement”) with MJ Distributing, Inc. (the “Owner”) (together, the “Parties”). Under the terms of the Agreement, the Parties desire that the Company manage and operate the daily business of the Owner located in Pahrump, Nye County, Nevada. In consideration of the services to be performed by the Company, the Company and the Owner shall split the Net Profits of the business on a 50:50 basis. The Agreement was approved by the Cannabis Compliance Board at its July 26, 2022 meeting. 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. 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. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued) 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. 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. Reclassifications Certain amounts in the condensed consolidated financial statements for the prior year have been reclassified to conform with the current year presentation. Recent Accounting Pronouncements As of June 30, 2023, there were no recently adopted accounting pronouncements that had a material effect on the Company’s consolidated financial statements.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2023
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 $ 21,485,350 1,047,905 The Company’s current capital resources include cash. Historically, the Company has financed its operations principally through equity and debt financing. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Acquisition of MJH Research, In

Acquisition of MJH Research, Inc.	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Acquisition of MJH Research, Inc.	Note 4 — Acquisition of MJH Research, Inc. On July 8, 2022, MJ Holdings, Inc. (the “Buyer”) entered into a Common Stock Purchase Agreement (the “Agreement”) with MJH Research, Inc. (the “Company”), a Florida corporation, and Sunstate Futures, LLC (the “Seller”), a Florida limited liability company. Under the terms of the Agreement, the Seller agreed to sale all issued and outstanding shares of common stock ( 100,000 7,000,000 Details regarding the book values and fair values of the net assets acquired are as follows: Schedule of Fair Value of Net Assets Acquired Book Value Fair Value Difference Cash $ 504,685 $ 504,685 $ - Total $ 504,685 $ 504,685 $ - Goodwill and Intangibles Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identifiable net assets acquired. Intangible assets other than goodwill are recorded at fair value at the time acquired or at cost, if applicable. Intangible assets that do not have indefinite lives are amortized in line with the pattern in which the economic benefits of the intangible asset are consumed. If the pattern of economic benefit cannot be reliably determined, the intangible assets are amortized on a straight-line basis over the shorter of the legal or estimated life. Goodwill and indefinite-lived intangibles assets are not amortized but are tested for impairment in the fourth quarter using the same dates each year or more frequently if changes in circumstances or the occurrence of events indicate potential impairment. In performing the annual impairment test, the fair value of each indefinite-lived intangible asset is compared to its carrying value and an impairment charge is recorded if the carrying value exceeds the fair value. For goodwill, the Company first assesses qualitative factors to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its’ carrying amount, and whether it is necessary to perform the quantitative goodwill impairment test. The quantitative test is required only if the Company concludes that it is more-likely-than-not that a reporting unit’s fair value is less than its’ carrying amount. For quantitative testing, the Company compares the fair value of each reporting unit with its’ carrying amount. If the carrying amount exceeds the fair value, an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value, not to exceed the total amount of goodwill allocated to that reporting unit. Fair values are determined using established business valuation techniques and models developed by the Company, estimates of market participant assumptions of future cash flows, future growth rates and discount rates to value estimated cash flows. Changes in economic and operating conditions, actual growth below the assumed market participant assumptions or an increase in the discount rate could result in an impairment charge in a future period. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 4 — Acquisition of MJH Research, Inc. (continued) Acquisitions Upon acquisition of a business, the Company uses the income, market or cost approach (or a combination thereof) for the valuation as appropriate. The valuation inputs in these models and analyses are based on market participant assumptions. Market participants are considered to be buyers and sellers unrelated to the Company in the principal or most advantageous market for the asset or liability. Fair value estimates are based on a series of judgments about future events and uncertainties and rely heavily on estimates and assumptions. Management values property, plant and equipment using the cost approach supported where available by observable market data, which includes consideration of obsolescence. Management values acquired intangible assets using the relief from royalty method or excess earnings method, forms of the income approach supported by observable market data for peer companies. The significant assumptions used to estimate the value of the acquired intangible assets include discount rates and certain assumptions that form the basis of future cash flows (such as revenue growth rates, customer attrition rates, and royalty rates). Acquired inventories are marked to fair value for valuation of the total purchase price. For certain items, the carrying value is determined to be a reasonable approximation of fair value based on information available to the Company. Schedule of Assets Acquired Assets acquired As of July 11, 2022 Cash $ 504,685 Goodwill (i) 1,451,815 Total purchase price $ 1,956,500 (i) Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identifiable net assets acquired. The changes in the carrying amount of goodwill for the period from July 11, 2022 through June 30, 2023 were as follows: Schedule of Goodwill Balance as of July 11, 2022 $ 1,451,815 Additions and adjustments (1,451,815 ) Balance as of June 30, 2023 $ -

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5 — Property and Equipment Property and equipment at June 30, 2023 and December 31, 2022 consisted of the following: Schedule of Property and Equipment June 30, 2023 December 31, 2022 Leasehold Improvements $ 264,523 $ 264,523 Machinery and Equipment 853,218 386,879 Building and Land 1,650,000 1,650,000 Furniture and Fixtures 561,352 561,352 Construction in progress - 396,480 Total property and equipment 3,329,093 3,259,233 Less: Accumulated depreciation (879,292 ) (764,280 ) Property and equipment, net $ 2,449,801 $ 2,494,953 Depreciation expense for the six months ended June 30, 2023 and 2022 was $ 115,012 130,180 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 6 — 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 buildout 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 10,000 244,197 30,000 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. Please see Note 14 — Related Party Transactions On September 2, 2021, the Company received approval of the Termination Agreement from the CCB.

Deposits

Deposits	6 Months Ended
	Jun. 30, 2023
Deposits	Note 7 — Deposits Deposits as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Deposits June 30, 2023 December 31, 2022 MJ Distributing, Inc. (i) $ 1,250,000 $ 1,010,000 Total $ 1,250,000 $ 1,010,000 (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 ($ 1,250,000.00 200,000 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 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Notes Payable	Note 8 — Notes Payable Note Payable, Currently in Default Notes payable, currently in default as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable Current June 30, 2023 December 31, 2022 Note payable bearing interest at 6.5 March 31, 2022 250,000 $ 96,393 $ - Total notes payable, currently in default $ 96,393 $ - 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 were re-amortized (15-year amortization) 50,000 the payments were re-amortized (15-year amortization) 96,393 Note Payable Notes payable as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable June 30, 2023 December 31, 2022 Note payable bearing interest at 5.0 February 1, 2025 750,000 (i) $ 876,737 $ 878,589 Note payable bearing interest at 6.5 March 31, 2022 250,000 (ii) - 107,000 Note payable bearing interest at 15 May 10, 2024 50,000 (iii) 50,000 - Note payable bearing interest at 7 June 30, 2024 50,000 (iv) 50,000 - Total notes payable $ 976,737 $ 985,589 Less: current portion (121,076 ) (985,589 ) Long-term notes payable $ 855,661 $ - (i) On January 17, 2019, the Company executed a promissory note for $ 750,000 5.0% 3,125 beginning February 1, 2019 until January 31, 2022 On February 4, 2022, the Company entered into a Note Modification Agreement (the “Agreement”) with the Holder amending the terms of the Secured Note. The Parties agreed that the maturity date of the Secured Note being January 31, 2022, had passed and that the balance of the Secured Note was due (currently Seven-Hundred and Fifty-Thousand Dollars ($750,000), and the parties also agreed that the conditions in the Secured Note requiring the assessment of the additional Five-Hundred Thousand Dollars ($500,000) consulting fee was triggered bringing the total amount owed by the Company under the terms of the Secured Note to One-Million Two-Hundred Fifty-Thousand Dollars ($1,250,000). Under the terms of the Agreement, the Company made a payment in the amount of $357,343 bringing the new principal balance to $900,000 7% 6,978 876,737 (ii) On April 1, 2019, the Company executed a promissory note for $ 250,000 Note Payable, Currently in Default (iii) On May 10, 2023, the Company executed a promissory note for $ 50,000 15 (iv) On June 30, 2023, the Company executed a promissory note for $ 50,000 7 st Schedule of Minimum Loan Payments Amount Fiscal year ending December 31: $ 2023 (Excluding the six months Ended June 30, 2023) 109,496 2024 23,608 2025 843,633 2026 - Thereafter - Total minimum loan payments $ 976,737 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Note Payable, related party

Note Payable, related party	6 Months Ended
	Jun. 30, 2023
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Note Payable, related party	Note 9 — Note Payable, related party Note payable, related party, as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable, Related Party June 30, 2023 December 31, 2022 Note payable bearing interest at 4.0 January 31, 2024 350,000 (i) $ 306,083 $ - Less: current portion (306,083 ) - Long-term notes payable $ - $ - (i) On February 23, 2023, the Company issued a Secured Promissory Note (the “Note”) in the original amount of $ 350,000 4 306,083

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 — Commitments and Contingencies Operating Leases The Company leases a two production / warehouse facility under a non-cancelable operating lease that expires in June 2027 and September 2029, respectively As of June 30, 2023, the Company recorded operating lease liabilities of $ 769,684 0 0 3 Rent expense, incurred pursuant to operating leases for the six months ended June 30, 2023 and 2022, was $ 0 96,000 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 10 — Commitments and Contingencies (continued) 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. 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”) (together, the “Parties”). 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. On March 31, 2023, the Parties entered into a Settlement Agreement (the “Settlement Agreement”) whereby NCMM, LLC and Valerie Smalls shall (i) contact the CCB within 7 days of execution of the Settlement Agreement for authorization to transfer the approximately 1800 pounds of fresh frozen to MJ Distributing, both the passing and failed fresh frozen; and (ii) NCMM shall pay the Company a total of $ 60,000 5,000 100 50,000 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, 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 Discovery has concluded and the parties were unable to resolve the case through settlement negotiations. Paris Balaouras and MJ Holdings filed a motion for summary judgment against all Defendants. The Court granted the Motion as to Plaintiffs DGMD Real Estate Investments, LLC, Armpro, LLC and Zhang Springs LV, LLC. The Court denied the motion as to Prodigy Holdings LLC and Las Vegas Green Organics. The Case is set to go to trial on May 15, 2023. Tierney Arbitration On March 9, 2021, Terrence Tierney (“Claimant”), the Company’s former President and Secretary, who was terminated by the Company for Cause on August 7, 2020, 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 8,307.60 401,361 350,000 51,361 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Stockholders’ Equity (Deficit)	Note 11 — Stockholders’ Equity (Deficit) General The Company is currently authorized to issue up to 95,000,000 5,000,000 0.001 Common Stock Of the 95,000,000 78,591,667 Common Stock Issuances For the six months ended June 30, 2023: None MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 11 — Stockholders’ Equity (Deficit) (continued) At June 30, 2023 and December 31, 2022, there are 78,591,667 78,591,667 Preferred Stock The Board is authorized, without further approval from our 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 our Common Stock, diluting the voting power of our Common Stock, impairing the liquidation rights of our Common Stock, or delaying or preventing a change in control of us, all without further action by our 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 For the six months ended June 30, 2023 None At June 30, 2023 and December 31, 2022, there were 0 0 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Basic and Diluted Earnings (Los

Basic and Diluted Earnings (Loss) per Common Share	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Basic and Diluted Earnings (Loss) per Common Share	Note 12 — 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 six months ended June 30, 2023, basic and diluted loss per common share were the same since there were no potentially dilutive shares outstanding during the respective periods. The outstanding options and warrants as of June 30, 2023, to purchase 1,500,000 250,000 For the six months ended June 30, 2023, basic and diluted income per common share were based on 78,591,667 78,591,667

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	Note 13 — 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 A summary of the options issued, exercised and expired are below: Schedule of Options Issued, Exercised and Expired Options: Shares Weighted Average Exercise Price Remaining Contractua Life in Years Balance at December 31, 2022 1,500,000 $ 0.75 0.68 Issued - - - Exercised - - - Expired - - - Balance at June 30, 2023 1,500,000 $ 0.75 0.18 Exercisable at June 30, 2023 1,500,000 $ 0.75 0.18 Options outstanding as of June 30, 2023 and December 31, 2022 were 1,500,000 1,500,000 Warrants 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: Schedule of Warrants Issued, Exercised and Expired Warrants: Shares Weighted Remaining Contractual Life in Years Balance at December 31, 2022 250,000 $ 0.10 2.03 Issued - - - Exercised - - - Expired - - - Balance at June 30, 2023 250,000 $ 0.10 1.53 Exercisable at June 30, 2023 250,000 $ 0.10 1.53 Warrants outstanding as of June 30, 2023 and December 31, 2022 were 250,000 250,000 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited)

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 14 — Related Party Transactions 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 7,500 274,197 61,728 60,000 On September 5, 2022, the Company entered into an Amendment (the “Amendment”) with Highland Brothers, LLC (together, the “Parties’) to amend the original agreement (the “Agreement”) between the Parties dated February 15, 2019. Under the terms of the Amendment, the term of the Agreement has been extended to fifteen years and the Company shall pay Highland Brothers, LLC $ 150,000 150,000

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 15 — Subsequent Events The Company has evaluated events subsequent to the balance sheet through the date the financial statements were issued and noted the following events requiring disclosure: On July 6, 2023, the Company agreed to issue a reversal of the cannabis license acquisition from Roll On LLC. As a result, 20,319,500

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial statements and with Form 10-Q and Article 10 of Regulation S-X of the United States Securities and Exchange Commission (the “SEC”). Accordingly, they do not contain all information and footnotes required by GAAP for annual financial statements. The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of June 30, 2023 and the results of operations, changes in stockholders’ equity, and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the operating results for the full fiscal year or any future period. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 as filed with the Securities and Exchange Commission on May 5, 2023. The Company’s accounting policies are described in the Notes to Consolidated Financial Statements in its Annual Report on Form 10-K for the year ended December 31, 2022, and updated, as necessary, in this Quarterly Report on Form 10-Q.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, MJH Research, Inc., Icon Management, LLC, Condo Highrise Management, LLC, Prescott Management, LLC, Q Brands, LLC, Farm Road, LLC, Red Earth Holdings, 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.
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. At June 30, 2023, the Company had $ 0
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 June 30, 2023 and December 31, 2022. 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 Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) 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.
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 June 30, 2023 December 31, 2022 Accounts receivable $ 63,458 $ 10,149 Less allowance - - Net accounts receivable $ 63,458 $ 10,149
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 are 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. 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. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued) 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.
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 $ 0 0
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. These payments represent contract liabilities and are recorded as such on the balance sheet. As of June 30, 2023 and December 31, 2022, the Company’s contract liabilities were as follows: Schedule of Contract Liabilities June 30, 2023 December 31, 2022 MKC Development Group, LLC (i) $ - $ 620,000 Natural Green, LLC (ii) - 520,000 Green Grow Investments Corporation 50,000 50,000 RK Grow, LLC 170,000 170,000 Property and equipment, net $ 220,000 $ 1,360,000 (i) On May 24, 2023 the Company entered into a settlement agreement with MKC Development Group, LLC (“MKC”) that terminated all of their rights, obligations, and responsibilities under the Agreement. As part of the settlement the Company agreed to refund $ 310,000 620,000 310,000 310,000 (ii) On June 26, 2023 the Company entered into a termination agreement with Natural Green, LLC which terminated the original Cultivation and Sales Agreement and released each other of any liabilities, claims, or obligations under the Agreement. As a result, the Company wrote off the $ 520,000
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 MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued)
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. 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 overtime. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued) For the six months ended June 30, 2023, the majority of the Company’s revenue was derived from its Management Agreement with MJ Distributing, Inc. with the remainder from rental revenue from its Tiny Homes community. 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. For the six months ended June 30, 2022, all of the Company’s revenue was derived from rental revenue from its Tiny Homes community. Schedule of Rental Revenue Recognition 2023 2022 For the six months ended June 30, 2023 2022 Revenues: Rental income (i) $ 41,263 $ 60,606 Management income (ii) 118,616 - Total $ 159,879 $ 60,606 (i) The rental income is from the Company’s THC Park. (ii) On February 5, 2021, the Company entered into a Management Agreement of Cannabis Production and Cultivation (the “Agreement”) with MJ Distributing, Inc. (the “Owner”) (together, the “Parties”). Under the terms of the Agreement, the Parties desire that the Company manage and operate the daily business of the Owner located in Pahrump, Nye County, Nevada. In consideration of the services to be performed by the Company, the Company and the Owner shall split the Net Profits of the business on a 50:50 basis. The Agreement was approved by the Cannabis Compliance Board at its July 26, 2022 meeting.
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. 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. MJ HOLDINGS, INC. and SUBSIDIARIES Notes to the Condensed Consolidated Financial Statements For the Six Months Ended June 30, 2023 and 2022 (Unaudited) Note 2 — Summary of Significant Accounting Policies (continued)
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. 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.
Reclassifications	Reclassifications Certain amounts in the condensed consolidated financial statements for the prior year have been reclassified to conform with the current year presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements As of June 30, 2023, there were no recently adopted accounting pronouncements that had a material effect on the Company’s consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of Accounts Receivable and Allowance for Doubtful Accounts	Schedule of Accounts Receivable and Allowance for Doubtful Accounts June 30, 2023 December 31, 2022 Accounts receivable $ 63,458 $ 10,149 Less allowance - - Net accounts receivable $ 63,458 $ 10,149
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 Contract Liabilities	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. These payments represent contract liabilities and are recorded as such on the balance sheet. As of June 30, 2023 and December 31, 2022, the Company’s contract liabilities were as follows: Schedule of Contract Liabilities June 30, 2023 December 31, 2022 MKC Development Group, LLC (i) $ - $ 620,000 Natural Green, LLC (ii) - 520,000 Green Grow Investments Corporation 50,000 50,000 RK Grow, LLC 170,000 170,000 Property and equipment, net $ 220,000 $ 1,360,000 (i) On May 24, 2023 the Company entered into a settlement agreement with MKC Development Group, LLC (“MKC”) that terminated all of their rights, obligations, and responsibilities under the Agreement. As part of the settlement the Company agreed to refund $ 310,000 620,000 310,000 310,000 (ii) On June 26, 2023 the Company entered into a termination agreement with Natural Green, LLC which terminated the original Cultivation and Sales Agreement and released each other of any liabilities, claims, or obligations under the Agreement. As a result, the Company wrote off the $ 520,000
Schedule of Rental Revenue Recognition	Schedule of Rental Revenue Recognition 2023 2022 For the six months ended June 30, 2023 2022 Revenues: Rental income (i) $ 41,263 $ 60,606 Management income (ii) 118,616 - Total $ 159,879 $ 60,606 (i) The rental income is from the Company’s THC Park. (ii) On February 5, 2021, the Company entered into a Management Agreement of Cannabis Production and Cultivation (the “Agreement”) with MJ Distributing, Inc. (the “Owner”) (together, the “Parties”). Under the terms of the Agreement, the Parties desire that the Company manage and operate the daily business of the Owner located in Pahrump, Nye County, Nevada. In consideration of the services to be performed by the Company, the Company and the Owner shall split the Net Profits of the business on a 50:50 basis. The Agreement was approved by the Cannabis Compliance Board at its July 26, 2022 meeting.

Acquisition of MJH Research, _2

Acquisition of MJH Research, Inc. (Tables)	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Fair Value of Net Assets Acquired	Details regarding the book values and fair values of the net assets acquired are as follows: Schedule of Fair Value of Net Assets Acquired Book Value Fair Value Difference Cash $ 504,685 $ 504,685 $ - Total $ 504,685 $ 504,685 $ -
Schedule of Assets Acquired	Schedule of Assets Acquired Assets acquired As of July 11, 2022 Cash $ 504,685 Goodwill (i) 1,451,815 Total purchase price $ 1,956,500 (i) Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identifiable net assets acquired.
Schedule of Goodwill	The changes in the carrying amount of goodwill for the period from July 11, 2022 through June 30, 2023 were as follows: Schedule of Goodwill Balance as of July 11, 2022 $ 1,451,815 Additions and adjustments (1,451,815 ) Balance as of June 30, 2023 $ -

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment at June 30, 2023 and December 31, 2022 consisted of the following: Schedule of Property and Equipment June 30, 2023 December 31, 2022 Leasehold Improvements $ 264,523 $ 264,523 Machinery and Equipment 853,218 386,879 Building and Land 1,650,000 1,650,000 Furniture and Fixtures 561,352 561,352 Construction in progress - 396,480 Total property and equipment 3,329,093 3,259,233 Less: Accumulated depreciation (879,292 ) (764,280 ) Property and equipment, net $ 2,449,801 $ 2,494,953

Deposits (Tables)

Deposits (Tables)	6 Months Ended
	Jun. 30, 2023
Schedule of Deposits	Deposits as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Deposits June 30, 2023 December 31, 2022 MJ Distributing, Inc. (i) $ 1,250,000 $ 1,010,000 Total $ 1,250,000 $ 1,010,000 (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 ($ 1,250,000.00 200,000 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

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of Notes Payable Current	Notes payable, currently in default as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable Current June 30, 2023 December 31, 2022 Note payable bearing interest at 6.5 March 31, 2022 250,000 $ 96,393 $ - Total notes payable, currently in default $ 96,393 $ -
Schedule of Notes Payable	Notes payable as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable June 30, 2023 December 31, 2022 Note payable bearing interest at 5.0 February 1, 2025 750,000 (i) $ 876,737 $ 878,589 Note payable bearing interest at 6.5 March 31, 2022 250,000 (ii) - 107,000 Note payable bearing interest at 15 May 10, 2024 50,000 (iii) 50,000 - Note payable bearing interest at 7 June 30, 2024 50,000 (iv) 50,000 - Total notes payable $ 976,737 $ 985,589 Less: current portion (121,076 ) (985,589 ) Long-term notes payable $ 855,661 $ - (i) On January 17, 2019, the Company executed a promissory note for $ 750,000 5.0% 3,125 beginning February 1, 2019 until January 31, 2022 On February 4, 2022, the Company entered into a Note Modification Agreement (the “Agreement”) with the Holder amending the terms of the Secured Note. The Parties agreed that the maturity date of the Secured Note being January 31, 2022, had passed and that the balance of the Secured Note was due (currently Seven-Hundred and Fifty-Thousand Dollars ($750,000), and the parties also agreed that the conditions in the Secured Note requiring the assessment of the additional Five-Hundred Thousand Dollars ($500,000) consulting fee was triggered bringing the total amount owed by the Company under the terms of the Secured Note to One-Million Two-Hundred Fifty-Thousand Dollars ($1,250,000). Under the terms of the Agreement, the Company made a payment in the amount of $357,343 bringing the new principal balance to $900,000 7% 6,978 876,737 (ii) On April 1, 2019, the Company executed a promissory note for $ 250,000 Note Payable, Currently in Default (iii) On May 10, 2023, the Company executed a promissory note for $ 50,000 15 (iv) On June 30, 2023, the Company executed a promissory note for $ 50,000 7 st
Schedule of Minimum Loan Payments	Schedule of Minimum Loan Payments Amount Fiscal year ending December 31: $ 2023 (Excluding the six months Ended June 30, 2023) 109,496 2024 23,608 2025 843,633 2026 - Thereafter - Total minimum loan payments $ 976,737

Note Payable, related party (Ta

Note Payable, related party (Tables)	6 Months Ended
	Jun. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Schedule of Notes Payable, Related Party	Notes payable as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable June 30, 2023 December 31, 2022 Note payable bearing interest at 5.0 February 1, 2025 750,000 (i) $ 876,737 $ 878,589 Note payable bearing interest at 6.5 March 31, 2022 250,000 (ii) - 107,000 Note payable bearing interest at 15 May 10, 2024 50,000 (iii) 50,000 - Note payable bearing interest at 7 June 30, 2024 50,000 (iv) 50,000 - Total notes payable $ 976,737 $ 985,589 Less: current portion (121,076 ) (985,589 ) Long-term notes payable $ 855,661 $ - (i) On January 17, 2019, the Company executed a promissory note for $ 750,000 5.0% 3,125 beginning February 1, 2019 until January 31, 2022 On February 4, 2022, the Company entered into a Note Modification Agreement (the “Agreement”) with the Holder amending the terms of the Secured Note. The Parties agreed that the maturity date of the Secured Note being January 31, 2022, had passed and that the balance of the Secured Note was due (currently Seven-Hundred and Fifty-Thousand Dollars ($750,000), and the parties also agreed that the conditions in the Secured Note requiring the assessment of the additional Five-Hundred Thousand Dollars ($500,000) consulting fee was triggered bringing the total amount owed by the Company under the terms of the Secured Note to One-Million Two-Hundred Fifty-Thousand Dollars ($1,250,000). Under the terms of the Agreement, the Company made a payment in the amount of $357,343 bringing the new principal balance to $900,000 7% 6,978 876,737 (ii) On April 1, 2019, the Company executed a promissory note for $ 250,000 Note Payable, Currently in Default (iii) On May 10, 2023, the Company executed a promissory note for $ 50,000 15 (iv) On June 30, 2023, the Company executed a promissory note for $ 50,000 7 st
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of Notes Payable, Related Party	Note payable, related party, as of June 30, 2023 and December 31, 2022 consist of the following: Schedule of Notes Payable, Related Party June 30, 2023 December 31, 2022 Note payable bearing interest at 4.0 January 31, 2024 350,000 (i) $ 306,083 $ - Less: current portion (306,083 ) - Long-term notes payable $ - $ - (i) On February 23, 2023, the Company issued a Secured Promissory Note (the “Note”) in the original amount of $ 350,000 4 306,083

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Options Issued, Exercised and Expired	A summary of the options issued, exercised and expired are below: Schedule of Options Issued, Exercised and Expired Options: Shares Weighted Average Exercise Price Remaining Contractua Life in Years Balance at December 31, 2022 1,500,000 $ 0.75 0.68 Issued - - - Exercised - - - Expired - - - Balance at June 30, 2023 1,500,000 $ 0.75 0.18 Exercisable at June 30, 2023 1,500,000 $ 0.75 0.18
Schedule of Warrants Issued, Exercised and Expired	A summary of the warrants issued, exercised and expired are below: Schedule of Warrants Issued, Exercised and Expired Warrants: Shares Weighted Remaining Contractual Life in Years Balance at December 31, 2022 250,000 $ 0.10 2.03 Issued - - - Exercised - - - Expired - - - Balance at June 30, 2023 250,000 $ 0.10 1.53 Exercisable at June 30, 2023 250,000 $ 0.10 1.53

Description of Business (Detail

Description of Business (Details Narrative) - USD ($)	Jul. 11, 2022	Jul. 08, 2022	Jan. 10, 2017
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of common stock exchanged during period			1,800,000
Common Stock Purchase Agreement [Member] | MJH Research Inc and Sunstate Futures LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Sale of stock		100,000
Issuance of shares		7,000,000
Business combination, assets acquired and liabilities assumed, net	$ 500,000
Payment to acquire asset	$ 1,955,000
MJ Real Eatste Partners [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of common stock exchanged during period			1,800,000

Schedule of Accounts Receivable

Schedule of Accounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Accounts receivable	$ 63,458	$ 10,149
Less allowance
Net accounts receivable	$ 63,458	$ 10,149

Schedule of Property and Equipm

Schedule of Property and Equipment Estimated Useful Lives (Details)	Jun. 30, 2023
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	12 years
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	5 years

Schedule of Contract Liabilitie

Schedule of Contract Liabilities (Details) - USD ($)				3 Months Ended			6 Months Ended
		Jun. 26, 2023	May 24, 2023	Jun. 30, 2023		Jun. 30, 2022	Jun. 30, 2023		Jun. 30, 2022	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Refund amount				$ 220,000			$ 220,000			$ 1,360,000
Property and equipment, net				220,000			220,000			1,360,000
Miscellaneous income				995,429		$ 22,500	1,025,429		$ 40,000
M K C Development Group L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Refund amount			$ 620,000		[1]			[1]		620,000	[1]
Property and equipment, net			620,000		[1]			[1]		620,000	[1]
Refund amount			310,000
Miscellaneous income			310,000
M K C Development Group L L C [Member] | Accounts Payable [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Refund amount			$ 310,000
Natural Green L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Refund amount	[2]									520,000
Property and equipment, net	[2]									520,000
Miscellaneous income		$ 520,000
Green Grow Investments Corporation [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Refund amount				50,000			50,000			50,000
Property and equipment, net				50,000			50,000			50,000
R K Grow L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Refund amount				170,000			170,000			170,000
Property and equipment, net				$ 170,000			$ 170,000			$ 170,000
[1]On May 24, 2023 the Company entered into a settlement agreement with MKC Development Group, LLC (“MKC”) that terminated all of their rights, obligations, and responsibilities under the Agreement. As part of the settlement the Company agreed to refund $ 310,000 620,000 310,000 310,000 520,000

Schedule of Rental Revenue Reco

Schedule of Rental Revenue Recognition (Details) - USD ($)		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Rental income	[1]	$ 41,263	$ 60,606
Total		159,879	60,606
MJH Research, Inc. [Member]
Defined Benefit Plan Disclosure [Line Items]
Management income	[2]	$ 118,616
[1]The rental income is from the Company’s THC Park.[2]On February 5, 2021, the Company entered into a Management Agreement of Cannabis Production and Cultivation (the “Agreement”) with MJ Distributing, Inc. (the “Owner”) (together, the “Parties”). Under the terms of the Agreement, the Parties desire that the Company manage and operate the daily business of the Owner located in Pahrump, Nye County, Nevada. In consideration of the services to be performed by the Company, the Company and the Owner shall split the Net Profits of the business on a 50:50 basis. The Agreement was approved by the Cannabis Compliance Board at its July 26, 2022 meeting.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Cash	$ 0
Impairment of long lived assets	$ 0	$ 0
Expected dividend yield	0%
Stockholder [Member]
Non-controlling interest percentage	49%
Alternative Hospitality, Inc [Member]
Equity method investment, ownership percentage	51%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 21,485,350		$ 21,852,870
Cash flows from operations	$ 1,047,905	$ 1,539,903

Schedule of Fair Value of Net A

Schedule of Fair Value of Net Assets Acquired (Details)	Jul. 11, 2022 USD ($)
Business Acquisition [Line Items]
Cash	$ 504,685
Total	504,685
Book Value [Member]
Business Acquisition [Line Items]
Cash	504,685
Total	504,685
Difference [Member]
Business Acquisition [Line Items]
Cash
Total

Schedule of Assets Acquired (De

Schedule of Assets Acquired (Details) - USD ($)	Jun. 30, 2023	Jul. 11, 2022		Jul. 09, 2022
Business Combination and Asset Acquisition [Abstract]
Cash		$ 504,685
Goodwill		1,451,815	[1]	$ 1,451,815
Total purchase price		$ 1,956,500
[1]Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identifiable net assets acquired.

Schedule of Goodwill (Details)

Schedule of Goodwill (Details)	12 Months Ended
	Jun. 30, 2023 USD ($)
Business Combination and Asset Acquisition [Abstract]
Balance as of July 11, 2022	$ 1,451,815
Additions and adjustments	(1,451,815)
Balance as of June 30, 2023

Acquisition of MJH Research, _3

Acquisition of MJH Research, Inc. (Details Narrative) - Common Stock Purchase Agreement [Member] - MJH Research Inc and Sunstate Futures LLC [Member]	Jul. 08, 2022 shares
Business Acquisition [Line Items]
Sale of stock	100,000
Issuance of common stock for cash, shares	7,000,000

Schedule of Property and Equi_2

Schedule of Property and Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 3,329,093	$ 3,259,233
Less: Accumulated depreciation	(879,292)	(764,280)
Property and equipment, net	2,449,801	2,494,953
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	264,523	264,523
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	853,218	386,879
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	1,650,000	1,650,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	561,352	561,352
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment		$ 396,480

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 57,506	$ 87,786	$ 115,012	$ 130,180

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)					1 Months Ended	3 Months Ended
	Aug. 01, 2021	Jul. 29, 2021	Dec. 15, 2017	Jan. 10, 2017	Oct. 31, 2016	Mar. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Number of common stocks exchanged during period				1,800,000
Common stock, par value							$ 0.001	$ 0.001
Civil penalty amount		$ 10,000
Red Earth LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Outstanding membership interests acquired percentage			100%
Number of common stocks exchanged during period			52,732,969
Common stock, par value			$ 0.001
Note payable			$ 900,000
Interest rate	12%
Increase in interest rate upon default	18%
Short term borrowings						$ 244,197
Other income						$ 30,000
Red Earth LLC [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Periodic payment	$ 5,000
Red Earth LLC [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Periodic payment	$ 10,000
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 ($)		Jun. 30, 2023	Dec. 31, 2022
Total		$ 1,250,000	$ 1,010,000
MJ Distributing, Inc. [Member]
Total	[1]	$ 1,250,000	$ 1,010,000
[1]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 ($ 1,250,000.00 200,000 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

Schedule of Deposits (Details)

Schedule of Deposits (Details) (Parenthetical) - Membership Interest Purchase Agreement Member [Member] - MJ Distributing, Inc. [Member]	Feb. 05, 2021 USD ($) shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash distributions paid | $	$ 1,250,000
Net of forfeitures shares | shares	200,000
Distribution payment 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

Schedule of Notes Payable Curre

Schedule of Notes Payable Current (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Note Payable [Member]
Short-Term Debt [Line Items]
Total notes payable, currently in default	$ 96,393
Notes Payable Currently In Default [Member]
Short-Term Debt [Line Items]
Total notes payable, currently in default	$ 96,393

Schedule of Notes Payable Cur_2

Schedule of Notes Payable Current (Details) (Parenthetical) - Promissory Note [Member] - USD ($)	Apr. 01, 2019	Jun. 30, 2023	Feb. 23, 2023
Short-Term Debt [Line Items]
Debt instrument interest rate			4%
John T. Jacobs and Teresa D. Jacobs [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate	6.50%
Debt instrument, maturity date	Mar. 31, 2022
Debt instrument face amount	$ 250,000	$ 96,393
Debt instrument monthly installments	$ 2,178
Debt instrument maturity date, description	beginning May 1, 2019 until March 31, 2020
John T. Jacobs and Teresa D. Jacobs [Member] | Second Payment [Member]
Short-Term Debt [Line Items]
Debt instrument principal payment reduction	$ 50,000
Debt instrument, interest rate terms	the payments were re-amortized (15-year amortization)
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 were re-amortized (15-year amortization)

Schedule of Notes Payable (Deta

Schedule of Notes Payable (Details) - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Nonrelated Party [Member]
Short-Term Debt [Line Items]
Total notes payable		$ 976,737	$ 985,589
Less: current portion		(121,076)	(985,589)
Long-term notes payable		855,661
Note Payable One [Member]
Short-Term Debt [Line Items]
Total notes payable	[1]	876,737	878,589
Note Payable Two [Member]
Short-Term Debt [Line Items]
Total notes payable	[2]		107,000
Note Payable Three [Member]
Short-Term Debt [Line Items]
Total notes payable	[3]	50,000
Note Payable Four [Member]
Short-Term Debt [Line Items]
Total notes payable	[4]	$ 50,000
[1]On January 17, 2019, the Company executed a promissory note for $ 750,000 5.0% 3,125 beginning February 1, 2019 until January 31, 2022 On February 4, 2022, the Company entered into a Note Modification Agreement (the “Agreement”) with the Holder amending the terms of the Secured Note. The Parties agreed that the maturity date of the Secured Note being January 31, 2022, had passed and that the balance of the Secured Note was due (currently Seven-Hundred and Fifty-Thousand Dollars ($750,000), and the parties also agreed that the conditions in the Secured Note requiring the assessment of the additional Five-Hundred Thousand Dollars ($500,000) consulting fee was triggered bringing the total amount owed by the Company under the terms of the Secured Note to One-Million Two-Hundred Fifty-Thousand Dollars ($1,250,000). Under the terms of the Agreement, the Company made a payment in the amount of $357,343 bringing the new principal balance to $900,000 7% 6,978 876,737 250,000 Note Payable, Currently in Default 50,000 15 50,000 7 st

Schedule of Notes Payable (De_2

Schedule of Notes Payable (Details) (Parenthetical) - Promissory Note [Member] - USD ($)	Jun. 30, 2023	May 10, 2023	Feb. 23, 2023	Feb. 04, 2022	Apr. 01, 2019	Jan. 17, 2019	Mar. 31, 2023	Mar. 25, 2022	Apr. 02, 2019
Short-Term Debt [Line Items]
Debt instrument interest rate			4%
John T. Jacobs and Teresa D. Jacobs [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate					6.50%
Debt Instrument, Maturity Date					Mar. 31, 2022
Debt instrument face amount	$ 96,393				$ 250,000
Debt instrument monthly installments					$ 2,178
Debt instrument maturity date, description					beginning May 1, 2019 until March 31, 2020
Fevos A LLC [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate		15%
Debt Instrument, Maturity Date		May 10, 2024
Debt instrument face amount		$ 50,000
Fort Freedom, LLC [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate	7%
Debt Instrument, Maturity Date	Jun. 30, 2024
Debt instrument face amount	$ 50,000
FR Holdings, LLC [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate						5%			7%
Debt Instrument, Maturity Date			Jan. 31, 2024			Feb. 01, 2025
Debt instrument face amount			$ 350,000			$ 750,000	$ 876,737	$ 697,800
Debt instrument monthly installments						$ 3,125
Debt instrument maturity date, description						beginning February 1, 2019 until January 31, 2022
FR Holdings, LLC [Member] | Note Modification Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate terms				On February 4, 2022, the Company entered into a Note Modification Agreement (the “Agreement”) with the Holder amending the terms of the Secured Note. The Parties agreed that the maturity date of the Secured Note being January 31, 2022, had passed and that the balance of the Secured Note was due (currently Seven-Hundred and Fifty-Thousand Dollars ($750,000), and the parties also agreed that the conditions in the Secured Note requiring the assessment of the additional Five-Hundred Thousand Dollars ($500,000) consulting fee was triggered bringing the total amount owed by the Company under the terms of the Secured Note to One-Million Two-Hundred Fifty-Thousand Dollars ($1,250,000). Under the terms of the Agreement, the Company made a payment in the amount of $357,343 bringing the new principal balance to $900,000
Fevos A LLC [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate		15%
Fort Freedom, LLC [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate	7%

Schedule of Minimum Loan Paymen

Schedule of Minimum Loan Payments (Details)	Jun. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2023 (Excluding the six months Ended June 30, 2023)	$ 109,496
2024	23,608
2025	843,633
2026
Thereafter
Total minimum loan payments	$ 976,737

Schedule of Notes Payable, Rela

Schedule of Notes Payable, Related Party (Details) - Related Party [Member] - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Note payable bearing interest at 4.0% originated February 23, 2023, due on January 31, 2024, originally $350,000	[1]	$ 306,083
Less: current portion		(306,083)
Long-term notes payable
[1]On February 23, 2023, the Company issued a Secured Promissory Note (the “Note”) in the original amount of $ 350,000 4 306,083

Schedule of Notes Payable, Re_2

Schedule of Notes Payable, Related Party (Details) (Parenthetical) - USD ($)	Feb. 23, 2023	Jan. 17, 2019	Mar. 31, 2023	Mar. 01, 2023	Mar. 25, 2022	Apr. 02, 2019
Promissory Note [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate	4%
Promissory Note [Member] | FR Holdings, LLC [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate		5%				7%
Debt Instrument, Maturity Date	Jan. 31, 2024	Feb. 01, 2025
Debt instrument face amount	$ 350,000	$ 750,000	$ 876,737		$ 697,800
Secured Promissory Note [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate	4%
Debt instrument face amount	$ 350,000			$ 306,083

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)							6 Months Ended
	Mar. 31, 2023	Mar. 07, 2023	Dec. 03, 2021	Apr. 07, 2021	Mar. 19, 2021	Mar. 09, 2021	Jun. 30, 2023	Jun. 30, 2022
Loss Contingencies [Line Items]
Operating lease description							The Company leases a two production / warehouse facility under a non-cancelable operating lease that expires in June 2027 and September 2029, respectively
Operating lease, liability							$ 769,684
Operating lease, right-of-use asset							0
Operating lease, payments							$ 0
Operating lease, weighted-average remaining term							3 years
Rent expense							$ 0	$ 96,000
Settlement Agreement terms	the Parties entered into a Settlement Agreement (the “Settlement Agreement”) whereby NCMM, LLC and Valerie Smalls shall (i) contact the CCB within 7 days of execution of the Settlement Agreement for authorization to transfer the approximately 1800 pounds of fresh frozen to MJ Distributing, both the passing and failed fresh frozen; and (ii) NCMM shall pay the Company a total of $60,000 as a Settlement Amount. The Settlement Amount shall be paid as $5,000 per month. In the event the Settlement Amount monthly payment is not paid by the fifth of every month, NCMM shall pay a late payment penalty fee of $100 per day
Settlement amount	$ 60,000
Settlement amount per month	5,000
Penalty fee per day	$ 100
Settlement liabilities							$ 50,000
Loss contingency allegations			the Defendants have not honored the 2018 Agreements negotiated between the Plaintiffs and Defendants, 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
Awarding claimant		$ 51,361
Awarding Claiment [Member]
Loss Contingencies [Line Items]
Awarding claimant		401,361
Counter Claims [Member]
Loss Contingencies [Line Items]
Awarding claimant		$ 350,000
Former Secretary and President [Member]
Loss Contingencies [Line Items]
Deferred compensation expense						$ 501,085
Payment made for wage claim				$ 62,392
Wages				59,583
Accrued vacation				2,854
Statutory penalties				$ 8,307.60
Minimum [Member]
Loss Contingencies [Line Items]
Damage value					$ 15,000

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) (Details Narrative) - $ / shares	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Common stock shares authorized	95,000,000	95,000,000
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock shares issued	78,591,667	78,591,667
Common stock shares outstanding	78,591,667	78,591,667
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	2,500	2,500
Preferred stock, par value	$ 1,000	$ 1,000
Conversion price	$ 0.75
Ownership percentage	4.99%
Beneficial ownership terms	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
Preferred stock, shares outstanding	0	0

Basic and Diluted Earnings (L_2

Basic and Diluted Earnings (Loss) per Common Share (Details Narrative) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic shares	78,591,667	71,501,667	78,591,667	71,501,667
Diluted shares	78,591,667	71,501,667	78,591,667	71,501,667
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Earnings per share, amount			1,500,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Earnings per share, amount			250,000

Schedule of Options Issued, Exe

Schedule of Options Issued, Exercised and Expired (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Options, Beginning Balance	1,500,000
Weighted Average Exercise Price, Beginning Balance	$ 0.75
Remaining Contractual Life in Years	2 months 4 days	8 months 4 days
Options, Issued
Weighted Average Exercise Price, Issued
Options, Exercised
Weighted Average Exercise Price, Exercised
Options, Expired
Weighted Average Exercise Price, Expired
Options, Ending Balance	1,500,000	1,500,000
Weighted Average Exercise Price, Ending Balance	$ 0.75	$ 0.75
Options, Exercisable, Ending Balance	1,500,000
Weighted Average Exercise Price, Exercisable, Ending Balance	$ 0.75
Remaining Contractual Life in Years, Exercisable	2 months 4 days

Schedule of Warrants Issued, Ex

Schedule of Warrants Issued, Exercised and Expired (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Warrants Shares, Beginning Balance	250,000
Weighted Avg. Exercise Price Warrant, Beginning Balance	$ 0.10
Remaining Contractual Life in Years	1 year 6 months 10 days	2 years 10 days
Warrants Shares, Issued
Weighted Avg. Exercise Price Warrant, Issued
Warrants Shares, Exercised
Weighted Avg. Exercise Price Warrant, Exercised
Warrants Shares, Expired
Weighted Avg. Exercise Price Warrant, Expired
Warrants Shares, Ending Balance	250,000	250,000
Weighted Avg. Exercise Price Warrant, Ending Balance	$ 0.10	$ 0.10
Weighted Avg. Exercise Price Warrants, Exercisable, Ending Balance	$ 0.10
Remaining Contractual Life in Years, Warrants Exercisable	1 year 6 months 10 days

Stock Based Compensation (Detai

Stock Based Compensation (Details Narrative) - $ / shares		6 Months Ended
	Sep. 15, 2020	Jun. 30, 2023	Dec. 31, 2022	Jan. 11, 2021
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares
Option exercise price per share
Options, outstanding, number		1,500,000	1,500,000
Warrant outstanding		250,000	250,000
Common Stock Purchase Warrant Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant to purchase common stock				250,000
Warrants exercise price				$ 0.10
Warrant term				4 years
Messrs. Balaouras [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares	500,000
Option exercise price per share	$ 0.75
Messrs. Bloss [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares	500,000
Option exercise price per share	$ 0.75
Messrs. Moyle [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of option granted, shares	500,000
Option exercise price per share	$ 0.75

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)				6 Months Ended
	Oct. 06, 2022	Sep. 05, 2022	Aug. 01, 2021	Jun. 30, 2023
The Agreement [Member] | Highland Brothers LLC [Member]
Related Party Transaction [Line Items]
Payments of related party	$ 150,000
Cash consideration		$ 150,000
Red Earth LLC [Member]
Related Party Transaction [Line Items]
Interest rate			12%
Change in interest rate			18%
Short term borrowings				$ 274,197
Payments of related party				61,728
Other income				$ 60,000
Red Earth LLC [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Periodic payment			$ 5,000
Red Earth LLC [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Periodic payment			$ 7,500

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Jul. 06, 2023 shares
Subsequent Event [Member] | Common Stock [Member] | Roll On LLC [Member]
Subsequent Event [Line Items]
Issuance of common shares	20,319,500