Fision (FSSN) 10-K/A 4 Jun 20 2019 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Jun. 04, 2020	Jun. 30, 2019
Document And Entity Information
Entity Registrant Name	FISION Corp
Entity Central Index Key	0001487931
Document Type	10-K/A
Amendment Flag	true
Amendment Description	Fision Corporation (the "Company," "we," "us," "our" or "Fision") is filing this Amendment No. 1 on Form 10-K/A (this "Amendment") to amend its Annual Report on Form 10-K for the year ended December 31, 2019, originally filed with the U.S. Securities and Exchange Commission (the "Commission") on May 27, 2020 (the "Original 10-K") and amended on May 29, 2020 ("Amended 10-K"). The purpose of this second Amendment is to correct Part III, Item 12, "Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters." The purpose of the first Amendment filed on May 29, 2020, was to add this additional disclosure of the Company's reliance on the March 4, 2020 order issued by the Commission under Section 36 (Release No. 34-88318), as modified on March 25, 2020 (Release No. 34-88465) of the Securities Exchange Act of 1934 ("Exchange Act") granting exemptions from specified provisions of the Exchange Act and certain rules thereunder (the "Order").
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		270,660,252
Entity Public Float			$ 2,900,000
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets:
Cash	$ 14,510	$ 121,900
Accounts receivable, net	9,906	19,498
Notes receivable, net of allowance for doubtful accounts		811,234
Prepaid expenses	533,064	31,955
Total Current Assets	557,480	984,587
Property and equipment, net	2,916	6,598
Other Assets:
Goodwill	13,800	13,800
Intellectual property/software code, net of accumulated amortization	42,813	52,598
Deposits	25,599	8,053
Total Assets	642,608	1,065,637
Current Liabilities:
Accounts payable, accrued expenses and other current liabilities	2,155,065	856,096
Customer advances	62,500	181,469
Derivative liability	4,156,621	1,480,978
Note payable and accrued interest - related party (CMS)	228,692	284,377
Convertible notes payable, net of debt discount of $0 and $1,050,602 respectively	1,028,845	590,636
Total Current Liabilities	7,631,723	3,393,556
Long-Term Liabilities:
Long-term convertible notes payable, net of debt discount of $853,261 and $541,275 respectively	700,845	607,725
Total Long-Term Liabilities	700,845	607,725
Total Liabilities	8,332,567	4,001,281
Contingencies and Commitments (Note 12)
Stockholders' Deficit:
Preferred Stock, $0.0001 Par value, 20,000,000 shares authorized, no shares issued and outstanding
Common Stock, $0.0001 Par value, 500,000,000 shares authorized 135,685,981 and 67,454,276 shares issued and outstanding, respectively	13,569	6,745
Additional paid in capital	24,108,264	19,572,322
Accumulated deficit	(31,811,792)	(22,514,711)
Total Stockholders' Deficit	(7,689,959)	(2,935,644)
Total Liabilities and Stockholders' Deficit	$ 642,608	$ 1,065,637

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Liabilities
Notes payable, net of debt discount	$ 0	$ 1,050,602
Long-Term Liabilities
Long-Term convertible notes payable, net of debt discount	$ 853,261	$ 541,275
Stockholders' Deficit
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	135,685,981	67,454,276
Common stock, shares outstanding	135,685,981	67,454,276

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUE	$ 562,763	$ 505,030
COST OF SALES	78,333	81,265
GROSS MARGIN	484,430	423,765
OPERATING EXPENSES
Sales and Marketing	564,228	725,018
Development and Support	290,035	691,201
General and Administrative	3,015,621	1,723,543
TOTAL OPERATING EXPENSES	3,869,884	3,139,762
OPERATING LOSS	(3,385,454)	(2,715,997)
OTHER INCOME / (EXPENSES)
Interest	(1,565,491)	(1,744,557)
Amortization expense/amortization of debt discount	(1,844,329)	(1,241,843)
OID, excess derivative expense and other expenses	(757,474)	(139,150)
Goodwill impairment expense		(66,000)
Change in fair value of derivatives	(2,024,961)	1,358,601
Loss on extinguishment of debt / settlement of debt	(209,989)	549,166
Bad debt expense	(857,242)
Other income	135,354	6,934
TOTAL OTHER INCOME (EXPENSES)	(5,911,627)	(1,276,849)
NET LOSS	$ (9,297,081)	$ (3,992,846)
Net loss per common share - basic and diluted	$ (0.08)	$ (0.07)
Weighted average common shares outstanding:
Basic and diluted	109,789,986	54,219,812

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated (Deficit) [Member]
Balance, shares at Dec. 31, 2017		45,935,369
Balance, amount at Dec. 31, 2017	$ (2,695,010)	$ 4,594	$ 15,822,261	$ (18,521,865)
Common stock issued for cash, shares		7,000,000
Common stock issued for cash, amount	1,400,000	$ 700	1,399,300
Stock issued for services, shares		4,154,960
Stock issued for services, amount	461,070	$ 416	460,654
Warrants/Options granted for services	1,249,665		1,249,665
Conversion of notes payable and accrued interest/expenses, shares		9,079,383
Conversion of notes payable and accrued interest/expenses, amount	641,477	$ 908	640,569
Stock issued from exercise of warrants, shares		1,284,564
Stock issued from exercise of warrants, amount		$ 128	(128)
Net loss	$ (3,992,846)			$ (3,992,846)
Balance, shares at Dec. 31, 2018		67,454,276
Balance, amount at Dec. 31, 2018	$ (2,935,644)	$ 6,745	$ 19,572,322	$ (22,514,711)
Common stock issued for cash, shares		1,750,000
Common stock issued for cash, amount	350,000	$ 175	349,825
Stock issued for services, shares		37,154,044
Stock issued for services, amount	2,114,900	$ 3,715	2,111,185
Warrants/Options granted for services	879,760		879,760
Conversion of notes payable and accrued interest/expenses, shares		29,327,661
Conversion of notes payable and accrued interest/expenses, amount	1,198,106	$ 2,934	1,195,172
Net loss	$ (9,297,081)			$ (9,297,081)
Balance, shares at Dec. 31, 2019		135,685,981
Balance, amount at Dec. 31, 2019	$ (7,689,959)	$ 13,569	$ 24,108,264	$ (31,811,792)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (9,297,081)	$ (3,992,846)
Adjustments to reconcile Net Loss to net cash used in operating activities:
Common stock issued for services	1,589,532	461,070
Amortization of prepaid expenses		170,197
Depreciation and amortization	13,468	24,830
Stock warrants/stock options issued for services	879,760	1,249,665
Change in fair value of derivative liabilities	2,024,961	(1,358,601)
Excess derivative expense	757,474	259,385
Loss on extinguishment of debt/Gain on settlement of debt	209,989	(549,166)
Extinguishment of derivative liability due to convertible note conversions	(1,212,505)
Impairment and other charges		66,000
Bad debt expense	857,242
Amortization of debt discount	1,844,329	1,220,134
Interest income on notes receivable	(46,008)	(6,934)
(Increase) decrease in:
Accounts receivables	9,592	20,267
Deposits	(17,546)
Customer contracts - unrecognized revenue		11,924
Work In Process		8,400
Prepaid expenses	24,259	(1,060)
Increase (decrease) in:
Accounts payable, accrued expenses and other current liabilities	1,389,742	(269,656)
Change in customer advances	(118,969)	78,224
Net Cash Used in Operating Activities	(1,091,761)	(2,437,972)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment		(5,000)
Issuance of notes receivables		(804,300)
Net Cash Used In Investing Activities		(809,300)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments on note payable	(343,000)	(983,013)
Proceeds from note payable	964,000	2,959,500
Proceeds from related party notes	61,500	26,125
Repayments for related party notes line of credit	(48,129)	(44,213)
Proceeds from issuance of common stock	350,000	1,400,000
Net Cash Provided by Financing Activities	984,371	3,358,399
Net (Decrease) Increase in Cash	(107,390)	111,127
Cash at Beginning of Year	121,900	10,773
Cash at End of Year	14,510	121,900
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during year: Interest		118,920
Noncash operating and financing activities:
Derivatives recorded as debt discount	1,041,106
Conversion of debt and accrued interest to common stock	1,198,106	641,477
Prepaid stock issuance	525,368
Acquisiion of Volerro		$ 31,800

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2019
ORGANIZATION AND DESCRIPTION OF BUSINESS
NOTE 1 - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	FISION Corporation (formerly DE Acquisition, Inc.), a Delaware corporation (the “Company”) was incorporated on February 24, 2010 and was inactive until 2015 when it merged with Fision Holdings, Inc., a Minnesota corporation, an operating software development business based in Minneapolis, Minnesota. As a result of this merger, Fision Holdings, Inc. became a wholly-owned subsidiary of the Company. Fision Holdings, Inc. was incorporated in Minnesota in 2010, and has developed and successfully commercialized a proprietary cloud-based software platform which automates and integrates digital marketing assets and marketing communications in order to “bridge the gap” between the marketing and sales functions of any enterprise. The Company generates its revenues primarily from software licensing contracts typically having terms of one to three years and requiring monthly subscription fees based on the customer’s number of users and locations where used. The Company’s business model provides it with a high percentage of recurring revenues. The terms “Fision,” “we,” “us,” and “our,” refer to FISION Corporation, a Delaware corporation and its wholly-owned operating subsidiary Fision Holdings, Inc., a Minnesota corporation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ materially from those estimates and assumptions. Such estimates include management’s assessments of the carrying value of certain assets, useful lives of assets, derivative securities, fair value of financial instruments, and related depreciation and amortization methods applied. Concentration of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and accounts receivable. As of December 31, 2019, we may have had cash deposits that exceeded Federal Deposit Insurance Corporation (“FDIC”) insurance limits of $250,000. As of December 31, 2019 there was no cash in excess of federally insured limits. We maintain cash balances at high quality financial institutions to mitigate this risk. We perform ongoing credit evaluations of our customers and generally do not require collateral from them to do business with us. Cash equivalents We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2019, the Company had no cash equivalents. Fair value of financial instruments The Company adopted the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under Generally Accepted Accounting Principles (GAAP), and expands disclosures about fair value measurements. The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into six broad levels. The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: A) Market approach—Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources; B) Cost approach—Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and C) Income approach—Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate. Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that are market participants would use in pricing the asset or liability. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, accounts payable, accrued expenses, and notes payable approximate their fair value because of the short maturity of those instruments. The following table represents our assets and liabilities by level measured at fair value on a recurring basis at December 31, 2019. Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 4,156,621 The following assets and liabilities are measured on the consolidated balance sheets at fair value on a recurring basis utilizing significant unobservable inputs or Level 3 assumptions in their valuation. The following table provides a reconciliation of the beginning and ending balances of the liabilities. Fair Value Change in Fair Value January 1, fair December 31, 2018 Additions Value Conversions 2018 Derivative Liability $ 1,243,788 $ 3,501,616 $ (1,358,601 ) $ (1,905,825 ) $ 1,480,978 Fair Value Change in Fair Value January 1, fair December 31, 2019 Additions Value Extinguishment 2019 Derivative Liability $ 1,480,978 $ 1,863,187 $ 2,024,961 $ (1,212,505 ) $ 4,156,621 All gains and losses on assets and liabilities measured at fair value on a recurring basis and classified as Level 3 within the fair value hierarchy are recognized in other interest and expense in the accompanying financial statements. The derivative liability relating to the beneficial conversion feature of our convertible notes payable was $4,156,621 at December 31, 2019 and was computed using the following variables: Exercise price $ .135--$.174 Expected volatility 182 % Expected term Due on demand to 36 months Risk free interest rate 0.91 – 2.51 % Expected dividends - Derivative Instruments We account for derivative instruments in accordance with Accounting Standards Codification 815, Derivatives and Hedging (“ASC 815”) If certain conditions are met, a derivative may be specifically designated as a hedge, the objective of which is to match the timing of gain or loss recognition on the hedging derivative with the recognition of (i) the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk or (ii) the earnings effect of the hedged forecasted transaction. For a derivative not designated as a hedging instrument, the gain or loss is recognized in income in the period of change. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable related to the products and services sold are recorded at the time revenue is recognized and are presented on the balance sheet net of allowance for doubtful accounts. The ultimate collection of the receivable may not be known for several months after services have been provided and billed. We have established an allowance for doubtful accounts based upon factors pertaining to the credit risk of specific customers, analyses of current and historical cash collections, and the aging of receivables. Delinquent accounts are written-off when the likelihood for collection is remote and/or when we believe collection efforts have been fully exhausted and we do not intend to devote any additional efforts in an attempt to collect the receivable. We adjust our allowance for doubtful accounts balance on a quarterly basis. Property and Equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of five (5) years for equipment, furniture and fixtures. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations. Consolidated Statements of Cash Flows Correction During the first quarter of 2020, the Company identified that activities related to certain notes receivables had been reported as cash flows from operating activities that should have been presented as investing activities. The Company corrected the previously presented cash flows for these notes receivables and in doing so, the statements of cash flows for 2018 was adjusted to decrease net cash flows used by operating activities by $804,300, with corresponding increases in net cash flows used by investing activities. The Company has evaluated the effect of the incorrect presentation, both qualitatively and quantitatively, and concluded that it did not have a material impact on, nor require amendment of, any previously filed annual or quarterly consolidated financial statements. Impairment of long-lived assets We follow paragraph 360-10-05-4 of the FASB Accounting Standards Codification for long-lived assets. Our long-lived assets are required to be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. We assess the recoverability of our long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. Revenue recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers, originally effective for public business entities with annual reporting periods beginning after December 15, 2016. On August 12, 2015, the FASB issued an Accounting Standards Update (“ASU”), Revenue From Contracts With Customers (Topic 606): Deferral of the Effective Date, which deferred the effective date of ASC 606 for one year. ASC 606 provides accounting guidance related to revenue from contracts with customers. For public business entities, ASC 606 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The Company has already implemented the five-step process in determining revenue recognition from contracts with customers, in accordance with ASC 606. Revenue is recognized in the period the services are provided over the contract period, normally one (1) to three (3) years. We invoice one-time startup and implementation costs, such as consolidating and uploading digital assets of the customer, upon completion of those services as one performance obligation and recorded as revenue when completed. Monthly services, such as internet access to software as a service (SaaS), hosting and weekly backups are invoiced monthly as another performance obligation and recorded as revenue over time. Company Recognizes Contract Liability for Its Performance Obligation Upon receipt of a prepayment from a customer, the Company recognizes a contract liability in the amount of the prepayment for its performance obligation to transfer goods and services in the future. When the Company transfers those goods and services and, therefore, satisfies its performance obligation to the customer, the Company will then recognize the revenue. Income taxes We follow Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent our management concludes it is more likely than not that the assets will not be realized. 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. We adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, we may recognize the tax benefit from an uncertain tax position only 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 should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. We had no material adjustments to our assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation – Stock Compensation In June 2018, the FASB issued Accounting Standards Update No. 2018-07, Compensation - Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting Equity - Equity-Based Payments to Non-employees Revenue from Contracts with Customers Fair Value The closing price of our common stock on the date of grant is used as the fair value for the issuances of restricted stock. The fair value of stock options or warrants granted is estimated as of the grant date using the Black-Scholes option pricing model. The following range of assumptions in the Black- Scholes option pricing model was used to determine fair value at the years ended below: Year ended December 31, 2019 2018 Weighted-average volatility 182 % 93.6 % Expected term (in years) 2.4 3.2 Risk-free interest rate 1.62 % 2.56 % Expected volatilities used for award valuation in 2019 and 2018 are based on the Company’s historical prices. The risk-free interest rate for periods equal to the expected term of an award is based on a blended historical rate using Federal Reserve rates for U.S. Treasury securities. Net income (loss) per share We compute basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. For the years ended December 31, 2019 and 2018, there were 388,876,859 and 20,956,569 respectively, potentially dilutive securities not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive. Research and Development We expense all our research and development operations and activities as they occur. During the fiscal year ended December 31, 2019 we incurred total expenses of $290,035 for research and development. In comparison, during the fiscal year ended December 31, 2018 we incurred total expenses of $691,201 for research and development. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached, which for our software products, is generally shortly before the products are released to manufacturing. Once technological feasibility is reached, such costs are capitalized and amortized to cost of revenue over the estimated lives of the products Advertising Costs We expense marketing and advertising costs as incurred. Marketing and advertising expenses for the years ended December 31, 2019 and 2018 were $17,331 and $20,444 respectively. The costs are included in the sales and marketing expenses on the consolidated statement of operations. Recently Issued Accounting Pronouncements We regularly monitor our compliance with applicable financial reporting standards and review new pronouncements and drafts thereof that are relevant to us. As a result of new standards, changes to existing standards and changes in their interpretation, we might be required to change our accounting policies, particularly concerning revenue recognition, the capitalized incremental costs to obtain a customer contract and lease accounting, to alter our operational policies and to implement new or enhance existing systems so that they reflect new or amended financial reporting standards, or to restate our published financial statements. Such changes may have an adverse effect on our business, financial position, and operating results, or cause an adverse deviation from our revenue and operating profit target, which may negatively impact our financial results. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company has adopted ASU 2016-02. As of December 31, 2019, the Company had no leases, as the office lease expired. The Company pays for a virtual office space on a month-to-month basis. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2019
GOING CONCERN
NOTE 3 - GOING CONCERN	These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Our ability to continue as a going concern is contingent upon our ability to achieve and maintain profitable operations, and our ability to raise additional capital as required. At December 31, 2019 we had a working capital deficiency of $7,074,243 and an accumulated deficit of $31,811,792 and a net loss of $9,297,081 and net cash used in operating activities of $1,091,761. These conditions raise substantial doubt about our ability to continue as a going concern within one year after issuance date of the financial statements. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty. Our ability to continue as a going concern depends on our ability to raise additional significant funds. The Company is attempting to raise such funds through private placements of its equity or debt (including convertible debt) securities, but there can be no assurance any such future funds will become available to us. Unless we can raise additional significant working capital, our business plan most likely will not succeed.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2019
ACCOUNTS RECEIVABLE
NOTE 4 - ACCOUNTS RECEIVABLE	Our accounts receivable at December 31, 2019 and 2018 consisted of the following: December 31, 2019 December 31, 2018 Accounts receivable $ 9,906 $ 19,498 Less: Allowance for doubtful accounts -0- -0- $ 9,906 $ 19,498

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2019
NOTES RECEIVABLE
NOTE 5 - NOTES RECEIVABLE	Our notes receivable at December 31, 2019 and 2018 consisted of the following: December 31, 2019 December 31, 2018 Notes receivable $ 804,300 $ 804,300 Accrued interest 52,942 6,934 Total 857,242 811,234 Less allowance for doubtful accounts (857,242 ) - Notes receivable, net $ - $ 811,234 While the failed Continuity Logic merger was pending, the Company made various bridge loans to Continuity for working capital purposes, of which a total balance of $857,242 is still outstanding as of December 31, 2019 and in default. These loans matured on August 31, 2019, bear interest at 6% per annum, and a portion of the Notes for these loans are secured by a first-priority perfected security interest on the accounts receivable of Continuity Logic, pursuant to a Security Agreement dated November 27, 2018. On February 4, 2019, the merger with Continuity Logic LLC was terminated. The termination of the merger does not change or affect the continuing obligation of Continuity Logic to satisfy the future payment of these loans to the Company. Further, during August 2019, the Company commenced a complaint against Continuity Logic LLC regarding the unpaid balance of the Notes Receivable. Accordingly, the Company created an allowance for doubtful accounts of $857,242 against the loans. Continuity Logic, LLC is not a related party to the Company. Further court action is ongoing, while the Company pursues aggressive collection activities, including our law firm contacting Continuity Logic LLC customers requesting all payments to be sent directly to the law firm, on our behalf.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2019
PROPERTY AND EQUIPMENT
NOTE 6 - PROPERTY AND EQUIPMENT	Property and equipment, stated at cost, less accumulated depreciation, consist of the following at December 31, 2019 and 2018: December 31, 2019 December 31, 2018 Equipment $ 15,720 $ 27,118 Furniture & Fixtures 471 11,641 Less: Accumulated Depreciation (13,275 ) (32,161 ) Net Property and Equipment $ 2,916 $ 6,598

OTHER BALANCE SHEET ACCOUNTS -

OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES	12 Months Ended
	Dec. 31, 2019
OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES
NOTE 7 - OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES	Prepaid expenses consisted of the following: December 31, 2019 2018 Prepaid Expenses: Rent Deposit - 17,340 Sales Commissions and Severance Advances 7,696 1,060 Unvested Stock Grants 525,368 13,555 Total Prepaid Expenses $ 533,064 $ 31,955 Certain prior year amounts have been reclassified to conform to the current year presentation. Specifically, rent deposit was classified in 2018 in prepaid expenses. In 2019, rent deposit is classified in Other Assets.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2019
NOTES PAYABLE
NOTE 8 - NOTES PAYABLE	At December 31, 2019, we were indebted under various convertible and non-convertible Notes Payable net of debt discount of $853,261 for a total amount of $1,958,382, including related parties notes of $228,692 and non-convertible Notes Payable of $932,586 and excluding $446,404 accrued interest. As of December 31, 2019, all short term notes are in default. At December 31, 2018 the Company was indebted under various Notes Payable net of debt discount of $1,591,877 for a total amount of $1,482,738, excluding related parties notes of $284,377 and $287,548 accrued interest. Derivative Instruments The Company accounts for derivative instruments in accordance with Accounting Standards Codification 815, Derivatives and Hedging (“ASC 815”), If certain conditions are met, a derivative may be specifically designated as a hedge, the objective of which is to match the timing of gain or loss recognition on the hedging derivative with the recognition of (i) the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk or (ii) the earnings effect of the hedged forecasted transaction. For a derivative not designated as a hedging instrument, the gain or loss is recognized in income in the period of change. Convertible Notes During March-June 2019, we issued a total of $650,000 in convertible notes sold to five accredited individual investors who purchased these notes from our 2019 private placement bearing interest at 6% per annum and maturing three years from their purchase with the noteholders having the right to convert these notes into our common stock at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion, also including three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price. The exercise price is equal to the conversion price. The Company recorded a derivative liability on the conversion feature in the note and associated warrant liability to the warrants issuable under the agreement. We valued the warrants at $501,996, under our Black-Scholes model, to be recorded as a derivative liability for warrants, whereby the associated debt discount will be amortized on a straight-line basis over the term of the warrants, including a cashless exercise provision as defined under the terms of the Note, and also received registration rights related to any future conversion(s) of this Note to equity. In April 2019, we issued a $50,000 convertible note to an accredited investor, in addition to an additional $141,106 convertible notes for the conversion of existing short term notes to long term convertible notes to two affiliate accredited investors, bearing interest at 6% per annum during the three-year term of the note, and being convertible into our common shares at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion, also including three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price. The exercise Black-Scholes model, to be recorded as a derivative liability for warrants, whereby the associated debt discount will be amortized on a straight-line basis over the term of the warrants, including a cashless exercise provision as defined under the terms of the Note, and also received registration rights related to any future conversion(s) of this Note to equity. During May 2019, we issued a $250,000 convertible note to an accredited investor, in addition to a $250,000 convertible note for the conversion of an existing short term note to a long term convertible note to an affiliate accredited investor, bearing interest at 6% per annum during the three-year term of the note, and being convertible into our common shares at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion, also including three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price. The exercise price is equal to the conversion price. The Company recorded a derivative liability on the conversion feature in the note and associated warrant liability to the warrants issuable under the agreement. We valued the warrants at $463,174, under our Black-Scholes model, to be recorded as a derivative liability for warrants, whereby the associated debt discount will be amortized on a straight-line basis over the term of the warrants, including a cashless exercise provision as defined under the terms of the Note, and also received registration rights related to any future conversion(s) of this Note to equity. In accordance with ASC 470 – Debt, the Company accounted for this as a debt extinguishment since the terms of the debt changed significantly by adding a conversion feature. Accordingly, the Company recorded a loss on debt extinguishment of $189,847 for the May 2019 note and the April 2019 note to affiliate noteholders for these conversions. ASC 470-50-40-10 (EITF Issue 96-19) establishes the criteria for debt extinguishment and modification. If the debt is substantially different, then the debt is extinguished, and a gain or loss is calculated and recorded. Substantially different is defined by the following three tests: 1. Ten percent or more difference in cash flows – The present value of the cash flow under the terms of the new debt instrument is at least 10% different from the present value of the remaining cash flows under the terms of the original instrument. 2. Embedded conversion option difference is 10% or more – The change in the fair value of the embedded conversion option (calculated as the difference between the fair value of the embedded conversion option immediately before and after the modification or exchange) is at least 10% of the carrying amount of the original debt instrument immediately prior to the modification or exchange; or 3. There is the addition or elimination of a substantive conversion option – A modification or an exchange of debt instruments that adds a substantive conversion option or eliminates a conversion option that was substantive at the date of the modification or exchange. During September 2019, we issued a total of $78,000 in convertible notes sold to three accredited individual investors who purchased these notes from our 2019 private placement bearing interest at 6% per annum and maturing three years from their purchase with the noteholders having the right to convert these notes into our common stock at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion. The Company recorded a derivative liability on the conversion feature in the notes, utilizing a Black Scholes pricing model, utilizing volatility for the period, closing stock price, conversion price, and the discount rate of a U.S. bond equivalent yield as of December 31, 2019. The convertible note holders also received registration rights related to any future conversion(s) of these Notes to equity. As of December 31, 2019, the Company had $700,845 outstanding in long term convertible notes, which is net of debt discount of $853,261. The accrued interest on these long-term notes is included in accounts payable and accrued expenses on the balance sheet. The Company recorded a gain of $1,212,505 related to the extinguishment of derivative liabilities on notes that were settled and converted during 2019.

CONSULTING CONTRACT WITH CAPITA

CONSULTING CONTRACT WITH CAPITAL MARKET SOLUTIONS LLC	12 Months Ended
	Dec. 31, 2019
CONSULTING CONTRACT WITH CAPITAL MARKET SOLUTIONS LLC
NOTE 9 - CONSULTING CONTRACT WITH CAPITAL MARKET SOLUTIONS LLC	In April 2019, we entered into a consulting contract with Capital Market Solutions LLC, a Delaware limited liability company (“CMS”), an affiliate, providing that for a term of one year, CMS will provide us with management, operational, and financial services in consideration for our payments to CMS of $50,000 monthly along with issuance to CMS of 30 million shares of our common stock which we valued at $1,797,000 based on the closing stock price on the date of the transaction, which was recorded as a pre-paid expense and amortized over one year. This consulting contract also provided for a five-year warrant providing CMS the right to purchase an additional 30 million shares of our common stock exercisable at $.20 per share, which we valued at $1,297,570 utilizing a Black Scholes pricing model, with the warrant expense also amortized as consulting expense on a straight-line basis over the term of the consulting agreement of one year.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2019
STOCKHOLDERS' EQUITY
NOTE 10 - STOCKHOLDERS' EQUITY	The Company is authorized to issue 500,000,000 shares of common stock and 20,000,000 shares of preferred stock, both having $.0001 par value per share. At December 31, 2019 there were 135,685,981 outstanding shares of common stock and no outstanding shares of preferred stock. Common Shares Issued in 2018 In January--February 2018 we issued a total of 800,000 unregistered common shares valued at $134,000 to two consultants for investor relations and shareholder communications services. During January- March 2018 we issued a total of 2,012,957 unregistered common shares to three holders of Convertible Notes who converted their Notes to $130,433 of common stock, which conversion prices were based on specific provisions contained in their Convertible Notes. In March 2018 we granted 250,000 unvested shares of our common stock, valued at $50,000, to John Bode in consideration for his agreement to serve for a year as an independent director on our Board of Directors, of which 62,500 shares vest quarterly on May 31, 2018, August 31, 2018, November 30, 2018 and February 28, 2019 provided he continues to serve as a director. All these shares are now vested. In April 2018 we issued 660,000 unregistered common shares, valued at $92,844, to a holder of a Convertible Note who converted $47,248 of the Note into common stock with the conversion price based on specific provisions in the Note. During April-May 2018 we issued a total of 779,960 unregistered common shares valued at $109,770 to three consultants for investor relations and shareholder communications services. During April-June 2018 we issued a total of 3,861,843 unregistered common shares to three holders of Convertible Notes who converted their Notes to $256,086 of common stock, which conversion prices were based on specific provisions contained in these Notes. During June 2018, we issued 500,000 shares of restricted common stock, valued at $80,000 to our former Chief Technology Officer. During July-August, 2018, we issued 650,000 shares of restricted common stock valued at $102,500 to two consultants and a Noteholder for investor relations and shareholder communications services. During July-September 2018, we issued a total of 3,014,491 unregistered shares of our common stock valued at $209,388 for debt conversions from four noteholders, which conversion prices were based on specific provisions contained in their convertible Notes During September 2018, we issued 93,333 shares of unregistered common stock valued at $14,000 to an accredited investor for exercise of a warrant with a cashless exercise provision. During September 2018 we issued 200,000 shares of unregistered common stock valued at $31,800 to Volerro Corporation as bonus shares pursuant to terms of the 2017 acquisition agreement. In October 2018 we issued a total of 400,000 unregistered common shares valued at $62,000 to two consultants for investor relations and shareholder communications services. In October 2018 we issued 439,092 common shares to a noteholder to convert debt in the amount of $26,894 based on specific provisions contained in the note. In October 2018 we issued 141,231 common shares incident to exercise of a warrant held by a broker-dealer that raised funds for the Company in 2017 and 2018. From October-December 2018 and incident to our recent private placement offering of $2,000,000, we issued a total of 7,700,000 common shares to accredited private investors for proceeds of $1,400,000, which included purchased shares at $.20 per share and additional advisory shares based on 10% of the purchased shares. Stock Option Grants in 2018 In 2018 we granted a four-year stock option to our Chief Revenue Officer to purchase 500,000 common shares, vesting quarterly, at an exercise price of $.20 per share. In 2018 we also issued employee stock options for an aggregate purchase of 740,000 common shares, ratably vesting annually over their four-year terms, and with options for 650,000 shares exercisable at $.20 per share and options for 90,000 shares exercisable at $.25 per share. Warrant Grants in 2018 During the three-month period ended March 31, 2018, we granted warrants to purchase a total of 450,000 shares of our common stock, valued at $84,875 using Black-Scholes, as follows: (i) warrants for 100,000 shares granted to a Noteholder incident to the purchase of a $100,000 Convertible Note, fully vested, and exercisable at $.30 per share anytime during a five-year term; (ii) warrants for 150,000 shares granted to a Noteholder incident to purchase of a $150,000 Convertible Note, fully vested, and exercisable at $.01 per share anytime during a three-year term; and (iii) warrants for 200,000 shares granted incident to the purchase of $100,000 of convertible debt in our private placement, fully vested, and exercisable at $.01 per share anytime during a three-year term, and which included warrants for 100,000 shares issued to the Noteholders and warrants for 100,000 shares issued to the placement agent. During the three-month period ended June 30, 2018, we granted warrants to purchase a total of 686,000 shares of our common stock, valued at $82,407 using Black-Scholes, as follows: (i) warrants for 100,000 shares granted to a Noteholder incident to the purchase of a $75,000 Convertible Note, fully vested, and exercisable at $.135 per share anytime during a two-year term; (ii) warrants for 480,000 shares granted to a Noteholder incident to purchase of a $176,000 Convertible Note, fully vested, and exercisable at $.20 per share anytime during a three-year term; and (iii) warrants for 106,000 shares granted incident to the purchase of $53,000 of convertible debt in our private placement, fully vested, and exercisable at $.01 per share anytime during a three-year term, including warrants for 53,000 shares issued to the Noteholders and warrants for 53,000 shares issued to the placement agent During the three-month period ended September 30, 2018, we granted warrants to purchase a total of 540,000 shares of our common stock, valued at $33,656 using Black-Scholes , as follows: (i) warrants for 100,000 shares granted to two Noteholders incident to their purchase of $100,000 Convertible Notes, fully vested, and exercisable at $.01 per share anytime during a two-year term; (ii) warrants for 50,000 shares granted to two consultants, vesting ratably over a two-year term, and exercisable at $.25 per share anytime during their two-year term; and (iii) warrants for 390,000 shares granted to Noteholders incident to their purchase of $390,000 Convertible Notes, fully vested, and exercisable at $.01 per share anytime during a two-year term. During the three-month period ended December 31, 2018, related to our recent private placement, we granted three-year warrants to the private placement investors to purchase an aggregate of 10,000,000 shares of our common stock, exercisable at $.20 per share, adjusted to a discounted true-up price, with a floor of $0.10 per share, related to the trading price of our Common Stock during a 90-day period after effectiveness of a registration statement. Accounting Standards Codification (ASC) specifies prior to the Accounting Standards Update (ASU) 2017-11, it specifies the true-up price terms makes this warrant a derivative. However, post ASU 2017-11, this clause is scoped out of the analysis and is not a derivative. ASU 2017-11 is officially effective for calendar year end companies on 1/1/19, however issuers can early adopt. The Company has taken the position to early adopt, which would eliminate Section 7(b) from making these warrants a derivative. Shares Issued for Service in 2019 In February 2019 we issued 300,000 common shares valued at $26,730 for advisory services to be provided to us during February-April 2019. In February 2019 we also issued 62,500 common shares to our independent director, John Bode for his service as a director in the fourth quarter of his first year of service, and we also granted him $12,500 worth of our common stock vesting at the end of each quarter of his second year as a director, in consideration for his agreement to serve as a director for the year commencing March 1, 2019. In March 2019, we recognized an option and warrant expense of $148,199 for certain employee stock options previously granted to our employees. In April 2019 we entered into a one-year consulting contract in consideration for our payment to the consultant of $50,000 monthly, 30 million shares of our common stock, and a five-year warrant to acquire an additional 30 million shares for $.20 per share. See foregoing Note 9. In May 2019 we issued 245,098 restricted common shares valued at $12,500 to our independent director for three months service on our Board of Directors. In August 2019 we issued 490,196 restricted common shares valued at $12,500 to our independent director for three months service on our Board of Directors. In November 2019, we issued 781,250 restricted common shares valued at $12,500 to our independent director for three months service on our Board of Directors. Shares Issued for Cash in 2019 During January-March 2019 we received proceeds of $350,000 from certain accredited investors who made payments of their second tranche under our recent private placement, for which we issued to them a total of 1,750,000 purchased common shares and 175,000 advisory common shares, pursuant to the terms of a Securities Purchase Agreement as an Advisory Fee based on ten percent of the shares purchased in this private placement. Shares Issued for Conversion of Debt in 2019 During February-March 2019 we issued an aggregate of 8,622,087 common shares and two-year warrants to purchase an aggregate of 3,182,834 common shares (exercisable at $.20 per share and valued at $63,502 under Black-Scholes pricing) to noteholders who converted their outstanding notes in the amount of $742,391, with the conversion prices and warrant terms based on specific terms contained in the notes. In March 2019, we also issued three-year warrants to purchase an aggregate of 1,750,000 common shares exercisable at $.20 per share (with a Black-Scholes model value of $59,121 and recorded as a debt discount), in connection with a convertible debt offering of $350,000 to five accredited investors and bearing interest at 6% per annum during the five-year term of these notes, and also being convertible into our common stock at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares during the ten days prior to conversion. In April-May 2019, we issued an aggregate of 3,284,284 shares of our common stock to two noteholders who converted total outstanding Notes in the amount of $51,500, with the conversion price based on specific terms contained in the Notes. In addition, we issued an aggregate of 5,000,000 common shares valued at $222,000 for advisory services to be provided to us during one year advisory agreements. In June 2019, three noteholders converted $176,000 of outstanding Notes owed to them into an aggregate of 1,760,000 common shares, with the conversion prices based on specific terms contained in these Notes. In July 2019, we issued 100,000 restricted common shares valued at $3,900 to an individual accredited investor in consideration for making a loan to us in the amount of $75,000, having an interest rate of 6% per annum, and maturing on January 18, 2020. In August 2019 an accredited Noteholder converted $80,162 of outstanding Notes into an aggregate of 2,676,771 common shares, with the conversion price based on specific terms contained in the Notes; and in September 2019 another accredited Noteholder converted $19,000 of outstanding Notes into an aggregate of 2,533,333 common shares, with the conversion price based on specific terms contained in the Notes. In October 2019, two Noteholders who are accredited investors converted a total of $28,000 of outstanding Notes into an aggregate of 1,370,000 common shares, with the conversion prices based on specific terms in the Notes. In November 2019 an accredited Noteholder converted $60,869 of outstanding Notes into an aggregate of 4,753,476 common shares, with the conversion price based on specific terms in the Notes. In December 2019, accredited debt holders converted debt, whereby we issued 2,382,402 common shares for debt of $11,912, another 3,877,237 common shares for debt of $19,386, and an additional $40,000 notes into 3,067,915 common shares, with the conversion price based on specific terms of the Notes.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2019
RELATED PARTY TRANSACTIONS
NOTE 11 - RELATED PARTY TRANSACTIONS	In February 2019, we entered into a one-year Independent Director Agreement with our director John Bode, providing quarterly compensation to him of $12,500 in value of our restricted common stock which vests quarterly, in consideration for his serving on our Board of Directors during the one-year term of the Agreement. Mr. Bode received a total of 1,579,044 restricted common shares for his services as a director in 2019. In April 2019, we entered into a consulting contract with affiliate Capital Market Solutions, LLC (CMS) providing that for a term of one year. CMS will provide us with management, operational, accounting and financial services in consideration for our payments to CMS of $50,000 monthly along with issuance to CMS of 30 million shares of our common stock which we valued at $1,797,000 and a warrant to purchase an additional 30 million common shares. (See Note 9). In May 2019, our largest and also a principal shareholder, CMS entered into a Long Term Convertible Note with us in the principal amount of $250,000 for the conversion of existing short term notes, maturing in three years, bearing interest at 6% per annum payable each six months of its term, and being convertible into our common stock at the lesser of $.20 per share or the Volume Weighted Average Price (VWAP) per share during the 10-day period prior to conversion. The Convertible Note also includes three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price. The exercise price is equal to the conversion price. The Company recorded a derivative liability on the conversion feature in the note and associated warrant liability to the warrants issuable under the agreement. We valued the warrants at $463,174, under our Black Scholes model, to be recorded as a derivative liability for warrants, whereby the associated debt discount will be amortized on a straight-line basis over the term of the warrants, including a cashless exercise provision as defined under the terms of the Note, and also received registration rights related to any future conversion(s) of this Note to equity. In accordance with ASC 470 – Debt, the Company accounted for this as a debt extinguishment since the terms of the debt changed significantly by adding a conversion feature. Accordingly, the Company recorded a loss on debt extinguishment of $189,847. CMS also has additional short term nonconvertible notes for a total of $147,942 which are in default as of June 30, 2019.

COMMITMENTS CONTINGENCIES

COMMITMENTS CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
COMMITMENTS CONTINGENCIES
NOTE 12 - COMMITMENTS & CONTINGENCIES	Management has concluded that the COVID-19 outbreak in 2020 may have a significant impact on business in general, but the potential impact on the Company is not currently measurable. Due to the level of risk this virus may have on the global economy, it is at least reasonably possible that it could have an impact on the operations of the Company in the near term that could materially impact the Company’s financials. Management has not been able to measure the potential financial impact on the Company but will review commercial and federal financing options should the need arise. In March 2020, the outbreak of COVID-19 (coronavirus) caused by a novel strain of the coronavirus was recognized as a pandemic by the World Health Organization, and the outbreak has become increasingly widespread in the United States, including in each of the areas in which the Company operates. While to date the Company has not been required to stop operating, management is evaluating its use of its office space, virtual meetings and the like. The Company continues to monitor the impact of the COVID-19 (coronavirus) outbreak closely. The extent to which the COVID-19 (coronavirus) outbreak will impact our operations, ability to obtain financing or future financial results is uncertain. The Company is also in litigation with our former office landlord, Butler Properties, for four months unpaid rent. Management has properly recorded these accrued amounts in the financial statements.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2019
INCOME TAXES
NOTE 13 - INCOME TAXES	At December 31, 2019 and 2018, we had available Federal and state net operating loss carryforwards to reduce future taxable income. The amounts available were approximately $19,591,225 and $13,486,741 for Federal and state purposes, respectively. The Federal carryforward for the Net Operating Loss (NOL) for 2010-2017 expires in 2038, while the Federal carryforward NOL for 2018 and 2019 has no expiration date, and the state carryforward expires in 2023. Given our history of net operating losses, our management has determined that it is more likely than not that we will not be able to realize the tax benefit of the carryforwards. Accordingly, we have not recognized a deferred tax asset for this benefit. Effective January 1, 2007, we adopted FASB guidelines that address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, we may recognize the tax benefit from an uncertain tax position only 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 should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. This guidance also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. At the date of adoption, and as of December 31, 2019 and 2018, we did not have a liability for unrecognized tax benefits, and no adjustment was required at adoption. Our policy is to record interest and penalties on uncertain tax provisions as income tax expense. As of December 31, 2019 and 2018, we have not accrued interest or penalties related to uncertain tax positions. Additionally, tax years 2017 through 2019 remain open to examination by the major taxing jurisdictions to which we are subject. Upon any attainment of taxable income by us, our management will assess the likelihood of realizing the tax benefit associated with the use of the carryforwards and will recognize a deferred tax asset at that time. The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes are as follows: 2019 2018 Income tax at federal Statutory rate 21.0 % 21.0 % Effects of permanent differences (3.4 )% (4.0 )% Effect of temporary differences 3.5 % 4.0 % Effects of state taxes (net of federal taxes) 0 % 0 % Change in valuation allowance (21.1 )% (21.0 )% 0.0 % 0.0 % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. As of December 31, 2019 and 2018, a deferred income tax asset, includes a reserve for the notes receivable of $857,242, and a cumulative estimated net tax operating loss of $19,591,225 and $13,486,741 respectively, that is available to offset future taxable income, if any, in future periods, subject to expiration and other limitations imposed by the Internal Revenue Service. Management has considered our operating losses incurred to date and believes that a full valuation allowance against the deferred tax assets is required as of December 31, 2019 and 2018. Utilization of our net operating losses may be subject to substantial limitations if the Company experiences a 50% change in ownership, as provided by the Internal Revenue Code and similar state provisions.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2019
WARRANTS
NOTE 14 - WARRANTS	We have the following outstanding warrants to purchase our common stock at December 31, 2018 and 2019: Number of Shares Weighted Average Exercise Price Weighted Average (Remaining Term) Aggregate Intrinsic Value Balance December 31, 2017 6,217,819 $ 0.28 $ 0.28 $ 0.29 Granted 11,626,000 0.19 Forfeited or cancelled (102,250 ) 0.26 Balance December 31, 2018 17,741,569 $ 0.22 $ 0.22 $ 0.23 Granted 54,302,767 0.14 Forfeited or cancelled (1,681,287 ) 0.27 Balance December 31, 2019 70,363,049 $ 0.13 $ 0.13 $ 0.14

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2019
CONCENTRATIONS
NOTE 15 - CONCENTRATIONS	For the year ended December 31, 2019 two customers each accounted for more than 10% of our revenues, and for the year ended December 31, 2018 three customers each accounted for more than 10% of our revenues. Combined, these customers represented less than 50% of our revenues during each of 2019 and 2018. A significant reduction for any reason in the use of our software solutions by one or more of our major customers could harm our business materially.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
SUBSEQUENT EVENTS
NOTE 16 - SUBSEQUENT EVENTS	During January-May, 2020, the following subsequent events occurred: New debt instruments In April 2020, we entered into a long-term loan with the U. S. Small Business Administration for a Payroll Protection Program (PPP) loan program, administered by Richfield/Bloomington Credit Union for $177,200 with an annual interest rate of one percent (1%), with a term of twenty-four (24) months, whereby a portion of the loan proceeds will be used for certain labor costs, office rent costs and utilities, which this portion may be subject to a loan forgiveness, pursuant to the terms of the SBA/PPP program. Stock issued for services i) We issued 2,083,333 restricted common shares to Independent Director John B. Bode in February 2020 for the fourth vesting period of his second year of board service, pursuant to an Independent Director agreement. Stock issued for conversion of debt ii) In January - April 2020, we issued an aggregate of 37,062,761 shares of our common stock to four noteholders who converted total outstanding Notes in the amount of $210,000, with the conversion price based on specific terms contained in the Notes. These noteholders purchased a portion of these Notes from Capital Market Solutions, LLC, an Affiliate of the Company, in December 2019 in private transactions, prior to any debt conversions. iii) In January 2020, we issued 4,933,333 shares of our common stock to a debt holder who converted outstanding debt in the amount of $37,000, and we issued an additional 6,933,333 shares of our common stock to a noteholder who converted a portion of a Note in the amount of $52,000. iv) In January 2020, we issued 4,401,591 shares of our common stock to an affiliate noteholder who converted a Note in the amount of $33,452, with the conversion price based on specific terms contained in the Note. v) In February 2020, two accredited Noteholders converted $26,472 of outstanding Notes into an aggregate of 9,662,622 common shares, with the conversion price based on specific terms contained in the Notes. vi) In January - March 2020, we issued an aggregate of 14,195,619 shares of our common stock to four noteholders who converted total outstanding Notes in the amount of $107,675.63, with the conversion price based on specific terms contained in the Notes. These convertible notes were originally executed February 2018. vii) In March 2020, we issued 6,062,863 shares of our common stock to a noteholder who converted a portion of an outstanding Note in the amount of $42,500, with the conversion price based on specific terms contained in the Note. viii) In January - April 2020, we issued an aggregate of 14,929,577 shares of our common stock to three noteholders who converted total outstanding Notes in the amount of $129,000, with the conversion price based on specific terms contained in the Notes. These convertible notes were originally executed March 2019. ix) In March 2020, we issued 6,965,743 shares of our common stock to a noteholder who converted a portion of an outstanding Note in the amount of $23,000, with the conversion price based on specific terms contained in the Note. x) In March 2020, we issued 9,625,000 shares of our common stock to twelve accredited investors in True-Up and Penalty shares, based on terms of a private equity offering, who invested $1,750,000 from November 2018 through January 2019 in a private offering by the Company. xi) In March 2020, an accredited Noteholder converted $5,048 of outstanding Notes into an aggregate of 4,589,091 common shares, with the conversion price based on specific terms contained in the Notes. xii) In April 2020, we issued 3,653,846 shares of our common stock to a noteholder who converted a portion of an outstanding Note in the amount of $9,500, with the conversion price based on specific terms contained in the Note. xiii) In April 2020, an accredited Noteholder converted $10,042 of outstanding Notes into an aggregate of 7,172,857 common shares, with the conversion price based on specific terms contained in the Notes. xiv) In April 2020, an accredited Noteholder converted $10,000 of outstanding Notes into an aggregate of 2,702,702 common shares, with the conversion price based on specific terms contained in the Notes. This noteholder purchased a portion of a June 2019 Note from Ignition Capital, LLC in April 2020 in a private transaction.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates	The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ materially from those estimates and assumptions. Such estimates include management’s assessments of the carrying value of certain assets, useful lives of assets, derivative securities, fair value of financial instruments, and related depreciation and amortization methods applied.
Concentration of Credit Risk	Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and accounts receivable. As of December 31, 2019, we may have had cash deposits that exceeded Federal Deposit Insurance Corporation (“FDIC”) insurance limits of $250,000. As of December 31, 2019 there was no cash in excess of federally insured limits. We maintain cash balances at high quality financial institutions to mitigate this risk. We perform ongoing credit evaluations of our customers and generally do not require collateral from them to do business with us.
Cash equivalents	We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2019, the Company had no cash equivalents.
Fair value of financial instrument	The Company adopted the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under Generally Accepted Accounting Principles (GAAP), and expands disclosures about fair value measurements. The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into six broad levels. The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: A) Market approach—Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources; B) Cost approach—Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and C) Income approach—Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate. Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that are market participants would use in pricing the asset or liability. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, accounts payable, accrued expenses, and notes payable approximate their fair value because of the short maturity of those instruments. The following table represents our assets and liabilities by level measured at fair value on a recurring basis at December 31, 2019. Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 4,156,621 The following assets and liabilities are measured on the consolidated balance sheets at fair value on a recurring basis utilizing significant unobservable inputs or Level 3 assumptions in their valuation. The following table provides a reconciliation of the beginning and ending balances of the liabilities. Fair Value Change in Fair Value January 1, fair December 31, 2018 Additions Value Conversions 2018 Derivative Liability $ 1,243,788 $ 3,501,616 $ (1,358,601 ) $ (1,905,825 ) $ 1,480,978 Fair Value Change in Fair Value January 1, fair December 31, 2019 Additions Value Extinguishment 2019 Derivative Liability $ 1,480,978 $ 1,863,187 $ 2,024,961 $ (1,212,505 ) $ 4,156,621 All gains and losses on assets and liabilities measured at fair value on a recurring basis and classified as Level 3 within the fair value hierarchy are recognized in other interest and expense in the accompanying financial statements. The derivative liability relating to the beneficial conversion feature of our convertible notes payable was $4,156,621 at December 31, 2019 and was computed using the following variables: Exercise price $ .135--$.174 Expected volatility 182 % Expected term Due on demand to 36 months Risk free interest rate 0.91 – 2.51 % Expected dividends -
Derivative instrument	We account for derivative instruments in accordance with Accounting Standards Codification 815, Derivatives and Hedging (“ASC 815”) If certain conditions are met, a derivative may be specifically designated as a hedge, the objective of which is to match the timing of gain or loss recognition on the hedging derivative with the recognition of (i) the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk or (ii) the earnings effect of the hedged forecasted transaction. For a derivative not designated as a hedging instrument, the gain or loss is recognized in income in the period of change.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable related to the products and services sold are recorded at the time revenue is recognized and are presented on the balance sheet net of allowance for doubtful accounts. The ultimate collection of the receivable may not be known for several months after services have been provided and billed. We have established an allowance for doubtful accounts based upon factors pertaining to the credit risk of specific customers, analyses of current and historical cash collections, and the aging of receivables. Delinquent accounts are written-off when the likelihood for collection is remote and/or when we believe collection efforts have been fully exhausted and we do not intend to devote any additional efforts in an attempt to collect the receivable. We adjust our allowance for doubtful accounts balance on a quarterly basis.
Property and Equipment	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of five (5) years for equipment, furniture and fixtures. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
Consolidated Statements of Cash Flows Correction	During the first quarter of 2020, the Company identified that activities related to certain notes receivables had been reported as cash flows from operating activities that should have been presented as investing activities. The Company corrected the previously presented cash flows for these notes receivables and in doing so, the statements of cash flows for 2018 was adjusted to decrease net cash flows used by operating activities by $804,300, with corresponding increases in net cash flows used by investing activities. The Company has evaluated the effect of the incorrect presentation, both qualitatively and quantitatively, and concluded that it did not have a material impact on, nor require amendment of, any previously filed annual or quarterly consolidated financial statements.
Impairment of long-lived assets	We follow paragraph 360-10-05-4 of the FASB Accounting Standards Codification for long-lived assets. Our long-lived assets are required to be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. We assess the recoverability of our long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
Revenue recognition	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers, originally effective for public business entities with annual reporting periods beginning after December 15, 2016. On August 12, 2015, the FASB issued an Accounting Standards Update (“ASU”), Revenue From Contracts With Customers (Topic 606): Deferral of the Effective Date, which deferred the effective date of ASC 606 for one year. ASC 606 provides accounting guidance related to revenue from contracts with customers. For public business entities, ASC 606 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The Company has already implemented the five-step process in determining revenue recognition from contracts with customers, in accordance with ASC 606. Revenue is recognized in the period the services are provided over the contract period, normally one (1) to three (3) years. We invoice one-time startup and implementation costs, such as consolidating and uploading digital assets of the customer, upon completion of those services as one performance obligation and recorded as revenue when completed. Monthly services, such as internet access to software as a service (SaaS), hosting and weekly backups are invoiced monthly as another performance obligation and recorded as revenue over time. Company Recognizes Contract Liability for Its Performance Obligation Upon receipt of a prepayment from a customer, the Company recognizes a contract liability in the amount of the prepayment for its performance obligation to transfer goods and services in the future. When the Company transfers those goods and services and, therefore, satisfies its performance obligation to the customer, the Company will then recognize the revenue.
Income taxes	We follow Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent our management concludes it is more likely than not that the assets will not be realized. 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. We adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, we may recognize the tax benefit from an uncertain tax position only 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 should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. We had no material adjustments to our assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Stock-Based Compensation	In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation – Stock Compensation In June 2018, the FASB issued Accounting Standards Update No. 2018-07, Compensation - Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting Equity - Equity-Based Payments to Non-employees Revenue from Contracts with Customers Fair Value The closing price of our common stock on the date of grant is used as the fair value for the issuances of restricted stock. The fair value of stock options or warrants granted is estimated as of the grant date using the Black-Scholes option pricing model. The following range of assumptions in the Black- Scholes option pricing model was used to determine fair value at the years ended below: Year ended December 31, 2019 2018 Weighted-average volatility 182 % 93.6 % Expected term (in years) 2.4 3.2 Risk-free interest rate 1.62 % 2.56 % Expected volatilities used for award valuation in 2019 and 2018 are based on the Company’s historical prices. The risk-free interest rate for periods equal to the expected term of an award is based on a blended historical rate using Federal Reserve rates for U.S. Treasury securities.
Net income (loss) per share	We compute basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. For the years ended December 31, 2019 and 2018, there were 388,876,859 and 20,956,569 respectively, potentially dilutive securities not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive.
Research and Development	We expense all our research and development operations and activities as they occur. During the fiscal year ended December 31, 2019 we incurred total expenses of $290,035 for research and development. In comparison, during the fiscal year ended December 31, 2018 we incurred total expenses of $691,201 for research and development. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached, which for our software products, is generally shortly before the products are released to manufacturing. Once technological feasibility is reached, such costs are capitalized and amortized to cost of revenue over the estimated lives of the products
Advertising cost	We expense marketing and advertising costs as incurred. Marketing and advertising expenses for the years ended December 31, 2019 and 2018 were $17,331 and $20,444 respectively. The costs are included in the sales and marketing expenses on the consolidated statement of operations.
Recently Issued Accounting Pronouncements	We regularly monitor our compliance with applicable financial reporting standards and review new pronouncements and drafts thereof that are relevant to us. As a result of new standards, changes to existing standards and changes in their interpretation, we might be required to change our accounting policies, particularly concerning revenue recognition, the capitalized incremental costs to obtain a customer contract and lease accounting, to alter our operational policies and to implement new or enhance existing systems so that they reflect new or amended financial reporting standards, or to restate our published financial statements. Such changes may have an adverse effect on our business, financial position, and operating results, or cause an adverse deviation from our revenue and operating profit target, which may negatively impact our financial results. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company has adopted ASU 2016-02. As of December 31, 2019, the Company had no leases, as the office lease expired. The Company pays for a virtual office space on a month-to-month basis. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fair value, assets measured on recurring basis	Level 1 Level 2 Level 3 Derivative Liability $ - $ - $ 4,156,621
Fair value on recurring basis significant unobservable	The following assets and liabilities are measured on the consolidated balance sheets at fair value on a recurring basis utilizing significant unobservable inputs or Level 3 assumptions in their valuation. The following table provides a reconciliation of the beginning and ending balances of the liabilities. Fair Value Change in Fair Value January 1, fair December 31, 2018 Additions Value Conversions 2018 Derivative Liability $ 1,243,788 $ 3,501,616 $ (1,358,601 ) $ (1,905,825 ) $ 1,480,978 Fair Value Change in Fair Value January 1, fair December 31, 2019 Additions Value Extinguishment 2019 Derivative Liability $ 1,480,978 $ 1,863,187 $ 2,024,961 $ (1,212,505 ) $ 4,156,621
Schdule of fair value measurement of liabilities	Exercise price $ .135--$.174 Expected volatility 182 % Expected term Due on demand to 36 months Risk free interest rate 0.91 – 2.51 % Expected dividends -
Schedule of assumptions used	Year ended December 31, 2019 2018 Weighted-average volatility 182 % 93.6 % Expected term (in years) 2.4 3.2 Risk-free interest rate 1.62 % 2.56 %

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2019
ACCOUNTS RECEIVABLE (Tables)
Schedule of accounts receivable	December 31, 2019 December 31, 2018 Accounts receivable $ 9,906 $ 19,498 Less: Allowance for doubtful accounts -0- -0- $ 9,906 $ 19,498

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2019
NOTES RECEIVABLE (Tables)
Schedule of notes receivable	December 31, 2019 December 31, 2018 Notes receivable $ 804,300 $ 804,300 Accrued interest 52,942 6,934 Total 857,242 811,234 Less allowance for doubtful accounts (857,242 ) - Notes receivable, net $ - $ 811,234

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
PROPERTY AND EQUIPMENT (Tables)
Schedule of property, plant and equipment	December 31, 2019 December 31, 2018 Equipment $ 15,720 $ 27,118 Furniture & Fixtures 471 11,641 Less: Accumulated Depreciation (13,275 ) (32,161 ) Net Property and Equipment $ 2,916 $ 6,598

OTHER BALANCE SHEET ACCOUNTS _2

OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2019
OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES
Schedule of prepaid expenses	December 31, 2019 2018 Prepaid Expenses: Rent Deposit - 17,340 Sales Commissions and Severance Advances 7,696 1,060 Unvested Stock Grants 525,368 13,555 Total Prepaid Expenses $ 533,064 $ 31,955

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
INCOME TAXES (Tables)
Schedule of effective income tax rate reconciliation	2019 2018 Income tax at federal Statutory rate 21.0 % 21.0 % Effects of permanent differences (3.4 )% (4.0 )% Effect of temporary differences 3.5 % 4.0 % Effects of state taxes (net of federal taxes) 0 % 0 % Change in valuation allowance (21.1 )% (21.0 )% 0.0 % 0.0 %

WARRANT (Tables)

WARRANT (Tables)	12 Months Ended
	Dec. 31, 2019
WARRANTS
Schedule of warrants	Number of Shares Weighted Average Exercise Price Weighted Average (Remaining Term) Aggregate Intrinsic Value Balance December 31, 2017 6,217,819 $ 0.28 $ 0.28 $ 0.29 Granted 11,626,000 0.19 Forfeited or cancelled (102,250 ) 0.26 Balance December 31, 2018 17,741,569 $ 0.22 $ 0.22 $ 0.23 Granted 54,302,767 0.14 Forfeited or cancelled (1,681,287 ) 0.27 Balance December 31, 2019 70,363,049 $ 0.13 $ 0.13 $ 0.14

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	12 Months Ended
	Dec. 31, 2019
ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)
Entity incorporation, state country name	Delaware
Entity incorporation, date of incorporation	Feb. 24, 2010

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2019USD ($)
Derivative Liability	$ 4,156,621
Level 1 [Member]
Derivative Liability
Level 2 [Member]
Derivative Liability
Level 3 [Member]
Derivative Liability	$ 4,156,621

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Derivative Liability, beginning	$ 1,480,978	$ 1,243,788
Addition	1,863,187	3,501,616
Change in fair value	2,024,961	(1,358,601)
Conversions	(1,212,505)	(1,905,825)
Derivative Liability, ending	$ 4,156,621	$ 1,480,978

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Dec. 31, 2019$ / shares
Expected volatility	182.00%
Expected term	36 months
Expected dividends	0.00%
Minimum [Member]
Risk free interest rate	0.91%
Exersice price	$ .135
Maximum [Member]
Exersice price	$ .174
Risk free interest rate	2.51%

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Weighted-average volatility	182.00%	93.60%
Expected term (in years)	2 years 4 months 24 days	3 years 2 months 12 days
Risk-free interest rate	1.62%	2.56%

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Derivative liability	$ 4,156,621
Anti-dilutive securities excluded from calculation	388,876,859	20,956,569
Adjusted net cash flows used by operating activities		$ 804,300
Property and equipment estimated useful life	5 years
Research and development expenses	$ 290,035	691,201
Marketing and advertising expense	17,331	$ 20,444
FDIC insured limit	$ 250,000
Operating lease, payment period	Monthly
Income tax description	The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement.

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
GOING CONCERN
Accumulated deficit	$ (31,811,792)	$ (22,514,711)
Working capital deficiency	(7,074,243)
Net Loss	(9,297,081)	(3,992,846)
Net cash used in operating activities	$ (1,091,761)	$ (2,437,972)

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES
Accounts receivable	$ 9,906	$ 19,498
Less: Allowance for doubtful accounts	0	0
Accounts receivable, net	$ 9,906	$ 19,498

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
INCOME TAXES (Tables)
Note receivable	$ 804,300	$ 804,300
Accrued interest	52,942	6,934
Total	857,242	811,234
Less allowance for doubtful accounts	(857,242)
Note receivables, net		$ 811,234

NOTES RECEIVABLE (Details Narra

NOTES RECEIVABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Allowances for doubtful accounts	$ 857,242
Continuity logic [Member] | Bridge Loan [Member]
Note receivable	$ 857,242
Interest rate	6.00%
Debt default	$ 857,242
Maturity date	Aug. 31, 2019
Continuity logic [Member] | Bridge Loan [Member] | During August, 2019 [Member]
Allowances for doubtful accounts	$ 857,242

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Less: Accumulated Depreciation	$ (13,275)	$ (32,161)
Net Property and Equipment	2,916	6,598
Furniture and Fixtures [Member]
Net Property and Equipment	471	11,641
Equipment [Member]
Net Property and Equipment	$ 15,720	$ 27,118

OTHER BALANCE SHEET ACCOUNTS _3

OTHER BALANCE SHEET ACCOUNTS - PREPAID EXPENSES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Prepaid Expenses:
Rent deposit		$ 17,340
Sales Commissions and Severance Advances	7,696	1,060
Unvested Stock Grants	525,368	13,555
Total Prepaid Expenses	$ 533,064	$ 31,955

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	May 31, 2019	Apr. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Gain on extinguishment of derivative liabilities/settlement of debt			$ 1,212,505
Long term convertible notes			700,845
Long term convertible notes, net			853,261
Conversion of short term debt to long term debt			700,845	$ 607,725
Loss on debt extinguishment			(209,989)	549,166
Convertible Notes [Member] | Accredited Investors [Member]
Interest rate	6.00%	6.00%
Debt conversion description	The notes are convertible into our common shares at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion, also including three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price	The notes are convertible into our common shares at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion, also including three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price
Debt instrument, face amount	$ 250,000	$ 50,000
Maturity date, description	Three years	Three years
Conversion of short term debt to long term debt	$ 250,000	$ 141,106
Loss on debt extinguishment	$ 189,847	189,847
Fair value of issuable warrants	463,174
Convertible and non-convertible Notes Payable [Member]
Notes payable			1,958,382	1,482,738
Debt discount			853,261	1,591,877
Accrued interest			446,404	287,548
Related party notes [Member]
Notes payable			228,692	$ 284,377
Non-Convertible Notes Payable [Member]
Notes payable			$ 932,586
During September, 2019 [Member] | 2019 private placement [Member] | Convertible Notes [Member] | Three Accredited Investors [Member]
Interest rate			6.00%
Debt conversion description			The noteholders having the right to convert these notes into our common stock at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion
Debt instrument, face amount			$ 78,000
Maturity date, description			Maturing three years from their purchase
During March-June 2019 [Member] | 2019 private placement [Member] | Convertible Notes [Member] | Five Accredited Investors [Member]
Interest rate			6.00%
Debt conversion description			The noteholders having the right to convert these notes into our common stock at a conversion price equal to the lower of $.20 per share or the Volume Weighted Average Price (VWAP) of our common shares for the ten days prior to conversion, also including three-year warrants to purchase a number of shares equal to the principal amount of the note divided by the conversion price
Debt instrument, face amount			$ 650,000
Maturity date, description			Maturing three years from their purchase
Fair value of issuable warrants			501,996

CONSULTING CONTRACT WITH CAPI_2

CONSULTING CONTRACT WITH CAPITAL MARKET SOLUTIONS LLC (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Common stock shares issued for services, amount		$ 2,114,900	$ 461,070
Additional warrant issued under plan for purchase of stock, shares		879,760	1,249,665
Fair value of issued warrants		$ 879,760	$ 1,249,665
Consulting contract [Member]
Common stock shares issued for services, shares	30,000,000
Consulting contract [Member] | Capital Market Solutions, LLC [Member]
Consideration for services provided	$ 50,000
Common stock shares issued for services, shares	30,000,000
Period of consideration	Monthly
Common stock shares issued for services, amount	$ 1,797,000
Services cost amortization period	1 year
Additional warrant issued under plan for purchase of stock, shares	$ 30,000,000
Exercisable price	$ .20
Warrant term	5 years
Fair value of issued warrants	$ 1,297,570

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	1 Months Ended																2 Months Ended		3 Months Ended					12 Months Ended
	Dec. 31, 2019	Nov. 30, 2019	Oct. 31, 2019	Sep. 30, 2019	Aug. 31, 2019	Jul. 31, 2019	Jun. 30, 2019	May 31, 2019	Apr. 30, 2019	Mar. 31, 2019	Feb. 28, 2019	Oct. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Apr. 30, 2018	Mar. 31, 2018	May 31, 2019	Mar. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Aug. 31, 2018	May 31, 2018
Preferred stock, shares authorized	20,000,000																			20,000,000				20,000,000	20,000,000
Preferred stock, par value	$ 0.0001																			$ 0.0001				$ 0.0001	$ 0.0001
Preferred stock, shares outstanding
Common stock, shares authorized	500,000,000																			500,000,000				500,000,000	500,000,000
Common stock, par value	$ 0.0001																			$ 0.0001				$ 0.0001	$ 0.0001
Common stock, shares outstanding	135,685,981																			67,454,276				135,685,981	67,454,276
Class of warrant or right, outstanding													540,000	686,000		450,000					540,000	686,000	450,000
Warrants granted, value													$ 33,656	$ 82,407		$ 84,875					$ 33,656	$ 82,407	$ 84,875
Option and warrant expenses										$ 148,199
Common shares issued																								$ 2,114,900	$ 461,070
Debt discount																								$ (1,844,329)	$ (1,241,843)
Employee Stock Option [Member]
Warrant contractual term																									4 years
Warrant exercisable																									650,000
Warrant exercise price																									$ .20
Employee stock options issued																									740,000
Options Held [Member]
Warrant exercise price																				$ .25					$ .25
Warrant exercisable																				90,000					90,000
Noteholder [Member]
Warrant exercise price														$ 0.135								$ 0.135
Warrant contractual term																						2 years
Warrants granted														100,000								100,000
Convertible note, amount														$ 75,000								$ 75,000
One year consulting contract [Member]
Shares issued for service renderred, shares									30,000,000
Warrant contractual term									5 years
Shares reserved for future issuance against warrants, shares									30,000,000
Consulting fee, monthly									$ 50,000
Price per share									$ .20
Convertible Notes [Member] | Three year warrants [Member]
Shares issued upon debt conversion										1,750,000
Convertible notes										$ 350,000								$ 350,000	$ 350,000
Rate of interest, loan										6.00%
Warrant exercise price										$ 0.20								$ 0.20	$ 0.20
Debt discount										$ 59,121
Warrant contractual term										3 years
Convertible Debt [Member]
Restricted shares issued for service renderred, amount															$ 92,844
Restricted shares issued for service renderred, shares															660,000
Unregistered common stock to convert debt, value															$ 47,248
Three Noteholders [Member]
Shares issued upon debt conversion							1,760,000
Convertible notes							$ 176,000
Investor [Member]
Warrant exercise price														$ 0.20		$ 0.30						$ 0.20	$ 0.30
Warrant contractual term																						3 years	5 years
Warrants granted														480,000		100,000						480,000	100,000
Convertible note, amount														$ 176,000		$ 100,000						$ 176,000	$ 100,000
Former Chief Technology Officer [Member]
Restricted shares issued for service renderred, amount														$ 80,000
Restricted shares issued for service renderred, shares														500,000
Two Consultants [Member]
Warrant contractual term																					2 years
Warrants granted													50,000								50,000
Weighted average strike price																					$ .25
Broker-dealer [Member]
Restricted shares issued for service renderred, shares												141,231
Investor One [Member]
Warrant exercise price																$ 0.01							$ 0.01
Warrant contractual term																							3 years
Warrants granted																150,000							150,000
Convertible note, amount																$ 150,000							$ 150,000
Two Noteholder [Member]
Warrant exercise price													$ 0.01								$ 0.01
Warrant contractual term																					2 years
Warrants granted													100,000								100,000
Convertible note, amount													$ 100,000								$ 100,000
Noteholder [Member] | Convertible Notes [Member]
Warrant exercise price													$ 0.01								$ 0.01
Warrant contractual term																					2 years
Warrants granted													390,000								390,000
Convertible note, amount													$ 390,000								$ 390,000
During February-March 2019 [Member] | Convertible Notes [Member] | Two year warrants [Member]
Shares issued upon debt conversion																		8,622,087
Convertible notes										$ 742,391								$ 742,391	$ 742,391
Warrant exercise price										$ 0.20								$ 0.20	$ 0.20
Warrant contractual term																		2 years
Shares reserved for future issuance against warrants, shares																		3,182,834
Shares reserved for future issuance against warrants, amount																		$ 63,502
During February-April 2019 [Member] | Advisory Service [Member]
Common shares issued											$ 26,730
Shares issued for service renderred, shares											300,000
January-March 2018 [Member] | Convertible Debt [Member]
Restricted shares issued for service renderred, shares																								2,012,957
Unregistered common stock to convert debt, value																								$ 130,433
April-June 2018 [Member] | Three Holders [Member] | Convertible Debt [Member]
Restricted shares issued for service renderred, shares																								3,861,843
Unregistered common stock to convert debt, value																								$ 256,086
July-September 2018 [Member] | Four Note Holders [Member] | Convertible Debt [Member]
Restricted shares issued for service renderred, shares																								3,014,491
Unregistered common stock to convert debt, value																								$ 209,388
Private Placement [Member]
Class of warrant or right, outstanding	10,000,000																			10,000,000				10,000,000	10,000,000
Warrant exercise price	$ .20																			$ .20				$ .20	$ .20
Discounted true-up price description																				Discounted true-up price, with a floor of $0.10 per share, related to the trading price of our Common Stock during a 90-day period after effectiveness of a registration statement
Private Placement [Member] | Investor Two [Member]
Warrant exercise price														$ 0.01		$ 0.01						$ 0.01	$ 0.01
Warrant contractual term																						3 years	3 years
Warrants granted														106,000		200,000						106,000	200,000
Convertible note, amount														$ 53,000		$ 100,000						$ 53,000	$ 100,000
Warrants issued to note holders														53,000		100,000						53,000	100,000
Warrants issued to placement agent														53,000		100,000						53,000	100,000
Shareholder communications services [Member] | Convertible Debt [Member]
Restricted shares issued for service renderred, amount												$ 26,894
Restricted shares issued for service renderred, shares												439,092
Shareholder communications services [Member] | Volerro Corporation [Member]
Restricted shares issued for service renderred, amount													$ 31,800
Restricted shares issued for service renderred, shares													200,000
Shareholder communications services [Member] | Two Consultants [Member]
Restricted shares issued for service renderred, amount												$ 62,000
Restricted shares issued for service renderred, shares												400,000
Shareholder communications services [Member] | In January--February 2018 [Member]
Restricted shares issued for service renderred, amount																								$ 134,000
Restricted shares issued for service renderred, shares																								800,000
Shareholder communications services [Member] | April-May 2018 [Member] | Three Consultants [Member]
Restricted shares issued for service renderred, amount																								$ 109,770
Restricted shares issued for service renderred, shares																								779,960
Shareholder communications services [Member] | July-August 2018 [Member] | Two Consultants [Member]
Restricted shares issued for service renderred, amount																								$ 102,500
Restricted shares issued for service renderred, shares																								650,000
Accredited Investor [Member]
Proceeds from private placement																			$ 350,000
Common stock, shares issued																			1,750,000
Accredited Investor [Member] | Private Placement [Member] | October-December 2018 [Member]
Private placement offering																								$ 2,000,000
Private placement offering description																								Purchased shares at $.20 per share and additional advisory shares based on 10% of the purchased shares
Proceeds from private investors																								$ 1,400,000
Common shares issued																								$ 7,700,000
Accredited Investor [Member] | Shareholder communications services [Member]
Restricted shares issued for service renderred, amount													$ 14,000
Restricted shares issued for service renderred, shares													93,333
Individual Accredited Investor [Member]
Restricted shares issued for service renderred, amount						$ 3,900
Restricted shares issued for service renderred, shares						100,000
Proceeds from issuance of loan						$ 75,000
Rate of interest, loan						6.00%
Maturity date, loan						Jan. 18, 2020
Accredited Investor [Member] | Security Purchase Agreement [Member] | Advisory Fee [Member]
Shares issued for service renderred, shares																			175,000
Chief Revenue Officer [Member]
Warrant exercise price																				$ 0.20					$ 0.20
Stock options granted																									500,000
John Bode [Member]
Common shares issued											$ 12,500
Shares issued for service renderred, shares											62,500
Unvested shares of common stock																250,000
Unvested shares of common stock, amount																$ 50,000
Board of Directors [Member]
Common stock shares vested quarterly											62,500															62,500	62,500
Two Accredited Noteholder [Member]
Shares issued upon debt conversion			1,370,000
Debt conversion, converted instrument, amount			$ 28,000
Accredited Noteholder [Member]
Shares issued upon debt conversion	2,382,402	4,753,476			2,533,333
Debt conversion, converted instrument, amount	$ 11,912	$ 60,869		$ 19,000
Convertible notes					$ 80,162
Common stock reserved for future issuance, shares					2,676,771
Description of additional debt conversion	Another 3,877,237 common shares for debt of $19,386, and an additional $40,000 notes into 3,067,915 common shares, with the conversion price based on specific terms of the Notes
Two Noteholders [Member] | During April-May 2019 [Member]
Shares issued upon debt conversion																	3,284,284
Convertible notes								$ 51,500									$ 51,500
Common shares issued																	$ 222,000
Shares issued for service renderred, shares																	5,000,000
Independent Director [Member]
Restricted shares issued for service renderred, amount		$ 12,500			$ 12,500			$ 12,500
Restricted shares issued for service renderred, shares		781,250			490,196			245,098

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	May 31, 2019	Apr. 30, 2019	Feb. 28, 2019	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Jun. 30, 2019
Loss on extinguishment of debt				$ (209,989)	$ 549,166
Derivative liability, notes and warrants				$ 4,156,621	$ 1,480,978
Restricted Stock [Member] | Director [Member]
Stock issued upon service rendered, amount			$ 12,500
Stock issued upon service rendered, shares			1,579,044
Capital MarketSolutions Llc [Member]
Common stock shares issued for services, amount		$ 1,797,000
Common stock shares issued for services, share		30,000,000
Consulting fee, monthly		$ 50,000
Warrants to purchase additional common shares		30,000,000
Long Term Convertible Note [Member] | Capital MarketSolutions Llc [Member]
Conversion price description	The note, and being convertible into our common stock at the lesser of $.20 per share or the Volume Weighted Average Price (VWAP) per share during the 10-day period prior to conversion
Loss on extinguishment of debt	$ (189,847)
Derivative liability, notes and warrants	$ 463,174
Interest rate	6.00%
Proceeds from convertible debt	$ 250,000
Term of warrants	3 years
Short term non convertible notes, in default							$ 147,942

COMMITMENTS AND CONTIGENCIES (D

COMMITMENTS AND CONTIGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2019
WARRANTS
Description of litigation	The Company is also in litigation with our former office landlord, Butler Properties, for four months unpaid rent. Management has properly recorded these accrued amounts in the financial statements

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
GOING CONCERN
Income tax at federal Statutory rate	21.00%	21.00%
Effects of permanent differences	(3.40%)	(4.00%)
Effect of temporary differences	3.50%	4.00%
Effect of state taxes (net of federal taxes)	0.00%	0.00%
Change in valuation allowance	(21.10%)	(21.00%)
Total	0.00%	0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CONSULTING CONTRACT WITH CAPITAL MARKET SOLUTIONS LLC (Details Narrative)
Net operating loss carryforwards	$ 19,591,225	$ 13,486,741
Description of operating loss carryforward expiry year	The Federal carryforward for the Net Operating Loss (NOL) for 2010-2017 expires in 2038, while the Federal carryforward NOL for 2018 and 2019 has no expiration date, and the state carryforward expires in 2023
Notes receivable reserve	$ 857,242
Ownership change in subsidiary	50.00%
Cumulative estimated net tax operating loss	$ 19,591,225	$ 13,486,741

WARRANTS (Details)

WARRANTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of shares
Number of shares outstanding, Beginning Balance	$ 17,741,569	$ 6,217,819
Granted	54,302,767	11,626,000
Forfeited or cancelled	(1,681,287)	(102,250)
Number of shares outstanding, Ending Balance	70,363,049	17,741,569
Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning Balance	$ 0.22	$ 0.28
Weighted Average Exercise Price, Granted	0.14	0.19
Weighted Average Exercise Price, Forfeited or cancelled	0.27	0.26
Weighted Average Exercise Price, Ending Balance	$ 0.13	$ 0.22
Weighted Average (Remaining Term)
Weighted Average (Remaining Term), Beginning Balance	2 months 19 days	3 months 11 days
Weighted Average (Remaining Term), Granted
Weighted Average (Remaining Term), Forfeited or cancelled
Weighted Average (Remaining Term), Ending Balance	1 month 17 days	2 months 19 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value, Beginning Balance	$ 0.23	$ 0.29
Aggregate Intrinsic Value, Granted
Aggregate Intrinsic Value, Forfeited or cancelled
Aggregate Intrinsic Value, Ending Balance	$ 0.14	$ 0.23

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2019
ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)
Description of concentrations	Two customers each accounted for more than 10% of our revenues, and for the year ended December 31, 2018 three customers each accounted for more than 10% of our revenues. Combined, these customers represented less than 50% of our revenues during each of 2019 and 2018

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended												3 Months Ended		4 Months Ended
	Apr. 30, 2020	Apr. 30, 2020	Mar. 31, 2020	Mar. 31, 2020	Feb. 29, 2020	Jan. 31, 2020	Dec. 31, 2019	Nov. 30, 2019	Oct. 31, 2019	Sep. 30, 2019	Aug. 31, 2019	Jun. 30, 2019	Mar. 31, 2020	Jan. 31, 2019	Apr. 30, 2020
Three Noteholders [Member]
Shares issued upon conversion of debt												1,760,000
Subsequent Event [Member] | Second Transaction [Member]
Shares issued upon conversion of debt						6,933,333
Debt conversion, converted instrument, amount						$ 52,000
Subsequent Event [Member] | First Transaction [Member]
Shares issued upon conversion of debt						4,933,333
Debt conversion, converted instrument, amount						$ 37,000
Subsequent Event [Member] | Twelve accredited investor [Member]
Proceeds from affiliates														$ 1,750,000
Subsequent Event [Member] | Three Noteholders [Member]
Shares issued upon conversion of debt															14,929,577
Debt conversion, converted instrument, amount															$ 129,000
Subsequent Event [Member] | Payroll Protection Program [Member] | U. S. Small Business Administration [Member]
Long term loan	$ 177,200	$ 177,200													$ 177,200
Rate of interest	1.00%	1.00%													1.00%
Term of loan	2 years
Accredited Noteholder [Member]
Shares issued upon conversion of debt							2,382,402	4,753,476			2,533,333
Debt conversion, converted instrument, amount							$ 11,912	$ 60,869		$ 19,000
Accredited Noteholder [Member] | Subsequent Event [Member]
Shares issued upon conversion of debt	2,702,702	7,172,857	4,589,091
Debt conversion, converted instrument, amount	$ 10,000	$ 10,042	$ 5,048
John B. Bode [Member] | Subsequent Event [Member] | Independent Director Agreement [Member]
Restricted shares issued					2,083,333
One Noteholder [Member] | Subsequent Event [Member]
Shares issued upon conversion of debt		3,653,846	6,965,743	6,062,863
Debt conversion, converted instrument, amount		$ 9,500	$ 23,000	$ 42,500
Two Accredited Noteholder [Member]
Shares issued upon conversion of debt									1,370,000
Debt conversion, converted instrument, amount									$ 28,000
Two Accredited Noteholder [Member] | Subsequent Event [Member]
Shares issued upon conversion of debt					9,662,622
Debt conversion, converted instrument, amount					$ 26,472
Affiliate Noteholder [Member] | Subsequent Event [Member]
Shares issued upon conversion of debt						4,401,591
Debt conversion, converted instrument, amount						$ 33,452
Four Noteholders [Member] | Subsequent Event [Member]
Shares issued upon conversion of debt													14,195,619		37,062,761
Debt conversion, converted instrument, amount													$ 107,676		$ 210,000