REAC (REAC) 10-Q/A 29 Sep 21 2019 Q3 Quarterly report (amended) Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2019	Jun. 15, 2021
Cover [Abstract]
Entity Registrant Name	REAC GROUP, INC
Entity Central Index Key	0001520528
Document Type	10-Q/A
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		28,933,048
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	FL
Entity File Number	000-54845
Entity Tax Identification Number	59-3800845
Entity Address Address Line 1	3400 NW 74th Street
Entity Address City Or Town	Miami
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33122
City Area Code	305
Local Phone Number	503-1200

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 223	$ 1,162
Total current assets	223	1,162
Total assets	223	1,162
Current liabilities
Accounts payable	31,250	3,000
Accrued interest	132,260	54,119
Accrued salaries, payroll taxes and related expenses	997,361	807,108
Convertible notes payable, net of discounts of $-0- and $4,915, respectively	505,862	488,823
Due to principal stockholder, related party	7,650	0
Total current liabilities	1,674,383	1,353,050
Total liabilities	1,674,383	1,353,050
Commitments and Contingencies (Note 11)	0	0
Stockholders' Deficit
Common Stock, $0.00001 par value, 200,000,000 shares authorized; 15,107,517 and 50,441 shares issued and outstanding, at September 30, 2019 and December 31, 2018, respectively	151	0
Additional paid-in capital	25,050,414	22,034,695
Accumulated deficit	(26,724,775)	(23,386,633)
Total stockholders' deficit	(1,674,160)	(1,351,888)
Total Liabilities and Stockholders' Deficit	223	1,162
Preferred Stock A [Member]
Stockholders' Deficit
Preferred Stock A, $.0001 par value, 500,000 shares authorized; 500,000 shares issued and outstanding at September 30, 2019 and December 31, 2018	50	50
Preferred Stock B [Member]
Stockholders' Deficit
Preferred Stock A, $.0001 par value, 500,000 shares authorized; 500,000 shares issued and outstanding at September 30, 2019 and December 31, 2018	$ 0	$ 0

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Stockholders' Deficit
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	15,107,517	50,441
Convertible notes payable, net of discounts	$ 0	$ 4,915
Common stock, shares outstanding	15,107,517	50,441
Preferred Stock A [Member]
Stockholders' Deficit
Common stock, par value	$ 0.0001
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	500,000	500,000
Preferred stock, shares outstanding	500,000	500,000
Preferred Stock B [Member]
Stockholders' Deficit
Common stock, par value	$ 0.0001
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Statements of Operations (unaud

Statements of Operations (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statements of Operations (unaudited)
Revenues	$ 0	$ 0	$ 0	$ 0
Operating expenses:
Compensation and related costs	32,792	32,620	3,190,253	418,189
Professional	13,050	11,854	46,404	47,287
General and administrative	420	1,003	1,336	3,354
Total operating expenses	46,262	45,477	3,237,993	468,830
(Loss) from operations	(46,262)	(45,477)	(3,237,993)	(468,830)
Other income (expense):
Interest expense	(27,360)	(22,332)	(86,055)	(56,274)
Debt financing penalties	0	(80,000)	(14,094)	(80,000)
Gain on write off of warrant liability			0	35,047
Gain on extinguishment of debt			0	20,589
Total other income (expense)	(27,360)	(102,332)	(100,149)	(80,638)
(Loss) before provision for income taxes	(73,622)	(147,809)	(3,338,142)	(549,468)
Provision for income taxes	0	0	0	0
Net (Loss)	$ (73,622)	$ (147,809)	$ (3,338,142)	$ (549,468)
(Loss) per share, basic and dilutive	$ 0	$ (0.72)	$ (0.29)	$ (2.88)
Weighted average shares outstanding, basic and dilutive	15,094,469	204,589	11,501,851	190,962

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit (unaudied) - USD ($)	Total	Preferred Shares	Common Shares	Additional Paid in Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2017		50,935	9,364
Balance, amount at Dec. 31, 2017	$ (1,200,879)	$ 5	$ 0	$ 21,483,185	$ (22,684,069)
In kind contribution of rent	300	$ 0	$ 0	300	0
Common shares issued as compensation and for services, shares			10,000
Common shares issued as compensation and for services, amount	330,000		$ 0	330,000	0
Preferred shares issued as compensation and for services, shares		449,065
Preferred shares issued as compensation and for services, amount	112,266	$ 45		112,221
Shares issued in satisfaction of loan debt and interest, shares			5,931
Shares issued in satisfaction of loan debt and interest, amount	45,430	0	$ 0	45,430	0
Net loss	(355,994)	$ 0	$ 0	0	(355,994)
Balance, shares at Mar. 31, 2018		500,000	25,295
Balance, amount at Mar. 31, 2018	(1,068,877)	$ 50	$ 0	21,971,136	(23,040,063)
In kind contribution of rent	300	0	$ 0	300	0
Shares issued in satisfaction of loan debt and interest, shares			19,113
Shares issued in satisfaction of loan debt and interest, amount	62,660			62,660
Net loss	(45,664)	$ 0	$ 0	0	(45,664)
Fair value of warrants issued, shares		0
Fair value of warrants issued, amount	6,106	$ 0		6,106
Balance, shares at Jun. 30, 2018		500,000	44,408
Balance, amount at Jun. 30, 2018	(1,045,475)	$ 50	$ 0	22,040,202	(23,085,727)
In kind contribution of rent	300	0	0	300	0
Net loss	(147,809)	$ 0	$ 0	0	(147,809)
Fair value of warrants issued, shares			6,033
Fair value of warrants issued, amount	(6,106)			(6,106)
Balance, shares at Sep. 30, 2018		500,000	50,441
Balance, amount at Sep. 30, 2018	(1,199,090)	$ 50	$ 0	22,034,396	(23,233,536)
Balance, shares at Dec. 31, 2018		500,000	50,441
Balance, amount at Dec. 31, 2018	(1,351,888)	$ 50	$ 0	22,034,695	(23,386,633)
In kind contribution of rent	300	0	$ 0	300	0
Common shares issued as compensation and for services, shares			15,000,000
Common shares issued as compensation and for services, amount	3,000,000	0	$ 150	2,999,850	0
Shares issued in satisfaction of loan debt and interest, shares			4,900
Shares issued in satisfaction of loan debt and interest, amount	3,920	0	$ 0	3,920	0
Net loss	(3,197,403)	$ 0	$ 0	0	(3,197,403)
Fractional shares issued in stock split, shares			2,176
Fractional shares issued in stock split, amount	0		$ 0	0	0
Balance, shares at Mar. 31, 2019		500,000	15,057,517
Balance, amount at Mar. 31, 2019	(1,545,071)	$ 50	$ 150	25,038,765	(26,584,036)
In kind contribution of rent	300	0	0	300	0
Net loss	(67,117)	0	$ 0	0	(67,117)
Common shares issued for cash, shares			20,000
Common shares issued for cash, amount	10,000	$ 0	$ 0	10,000	0
Balance, shares at Jun. 30, 2019		500,000	15,077,517
Balance, amount at Jun. 30, 2019	(1,601,888)	$ 50	$ 150	25,049,065	(26,651,153)
In kind contribution of rent	300	0	$ 0	300	0
Shares issued in satisfaction of loan debt and interest, shares			30,000
Shares issued in satisfaction of loan debt and interest, amount	1,050	0	$ 1	1,049	0
Net loss	(73,622)	$ 0	$ 0	0	(73,622)
Balance, shares at Sep. 30, 2019		500,000	15,107,517
Balance, amount at Sep. 30, 2019	$ (1,674,160)	$ 50	$ 151	$ 25,050,414	$ (26,724,775)

Statements of Cash Flows (unaud

Statements of Cash Flows (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash Flows from Operating Activities:
Net loss	$ (3,338,142)	$ (549,468)
Adjustments to reconcile net loss to net cash used in operations:
Stock based compensation	3,000,000	330,000
In kind contribution of rent	900	900
Amortization of debt discounts and financing costs	6,415	12,234
Debt financing penalties	14,094	80,000
Gain on extinguishment of debt	0	(20,589)
Gain on write off of warrant liability	0	(35,047)
Changes in assets and liabilities:
Prepaid expenses	0	(539)
Accounts payable	28,250	0
Accrued interest	79,641	20,132
Accrued salaries, payroll taxes and related expenses	190,253	58,284
Net Cash Used in Operating Activities	(18,589)	(104,093)
Cash Flows from Financing Activities:
Proceeds from notes payable, principal shareholder	7,650	2,500
Repayments of notes payable, principal shareholder	0	(2,548)
Proceeds from convertible notes payable	0	65,000
Proceeds from issuance of common stock	10,000	0
Net Cash Provided by Financing Activities	17,650	64,952
Net (decrease)/increase in cash	(939)	(39,141)
Cash at beginning of period	1,162	51,396
Cash at end of period	223	12,255
Supplemental cash flow information:
Interest paid	0	0
Taxes paid	0	0
Non-cash disclosures:
Common stock issued for principal and interest on convertible notes	4,470	108,090
Common shares issued as finance costs	500	0
Common stock issued for warrants	0	9,456
Gain on extinguishment of debt	0	20,589
Preferred stock issued against accrued officer compensation	$ 0	$ 112,266

Background Information

Background Information	9 Months Ended
	Sep. 30, 2019
Background Information
1. Background Information	1. Background Information REAC Group, Inc. ("The Company") was formed on March 10, 2005 under the name of Real Estate Contacts, Inc. as a Florida Corporation and is based in Pittsburgh, Pennsylvania. The Company changed its name to REAC Group, Inc. effective February 16, 2017. The Company engages in the ownership and operation of a real estate advertising portal website. The Company plans to provide a comprehensive online real estate search portal that consists of an advertising and marketing platform for real estate professionals. The Company’s national real estate search website is www.realestatecontacts.com. The Company’s website offers cities to real estate professionals so they can grow their businesses online and have the opportunity to show their listings and reach consumers interested in buying or selling property in their respective exclusive geographic areas. RealEstateContacts.com

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Basis of Presentation and Summary of Significant Accounting Policies
2. Basis of Presentation and Summary of Significant Accounting Policies	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Balance Sheet as of September 30, 2019, the Statements of Operations for the three and nine months ended September 30, 2019 and 2018, the Statements of Stockholders' Deficit for the three and nine months ended September 30, 2019 and 2018, and the Statements of Cash Flows for the nine months ended September 30, 2019 and 2018 are unaudited. These unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP). In our opinion, the unaudited interim financial statements include all adjustments of a normal recurring nature necessary for the fair presentation of our financial position as of September 30, 2019, our results of operations for the three and nine months ended September 30, 2019 and 2018, and our cash flows for the nine months ended September 30, 2019 and 2018. The results of operations for the nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the year ending December 31, 2019. These unaudited interim financial statements should be read in conjunction with the financial statements and the related notes included in our Annual Report on Form 10-K for the year ended December 31, 2018, as filed with the SEC on April 12, 2019. All share and per share information contained in this report gives retroactive effect to a 1 for 10,000 reverse stock split of outstanding common stock, effective March 1, 2019. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Our most significant estimates are for stock based compensation; assumptions used in calculating derivative liabilities, and deferred tax valuation allowances. We evaluate our estimates on an ongoing basis. Actual results may differ from these estimates under different assumptions or conditions. Financial Instruments The Company’s balance sheets include the following financial instruments: cash, accrued expenses, notes payable and payables to a stockholder. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. The carrying values of the notes payable and amounts due to stockholder approximates fair value based on borrowing rates currently available to the Company for instruments with similar terms and remaining maturities. FASB Accounting Standards Codification (ASC) topic, “Fair Value Measurements and Disclosures”, 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. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: · Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities · Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of September 30, 2019 and 2018, which consist of convertible instruments and rights to shares of the Company’s common stock, and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. During the nine months ended September 30, 2019 and 2018, respectively, the Company had notes payable outstanding in which the conversion rate was variable and undeterminable. The Company uses judgment in determining the fair value of derivative liabilities at the date of issuance and at every balance sheet thereafter and in determining which valuation method is most appropriate for the instrument, the expected volatility, the implied risk-free interest rate, as well as the expected dividend rate, if any. For the nine months ended September 30, 2019, the Company determined that there was no active market for the Company’s common stock, and because of this lack of liquidity and market value, there was no derivative liability associated with these convertible notes for the period. Beneficial Conversion Features ASC 470-20 applies to convertible securities with beneficial conversion features that must be settled in stock and to those that give the issuer a choice in settling the obligation in either stock or cash. ASC 470-20 requires that the beneficial conversion feature should be valued at the commitment date as the difference between the conversion price and the fair market value of the common stock into which the security is convertible, multiplied by the number of shares into which the security is convertible. This amount is recorded as a debt discount and amortized over the life of the debt. ASC 470-20 further limits this amount to the proceeds allocated to the convertible instrument. Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows Statement of Cash Flows Cash and Cash Equivalents Cash is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents at either September 30, 2019 or 2018. Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value. Stock Based Compensation Under ASC 718, Compensation - Stock Compensation, In July 2019, the FASB released Accounting Standards Update (ASU) No. 2018-09, Codification Improvements Income Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). 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, the Company 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. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Earnings Per Share Basic income per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, Earnings Per Share Diluted income per share includes the dilutive effects of stock options, convertible debt, warrants, and stock equivalents. To the extent stock options, stock equivalents and warrants are anti-dilutive, they are excluded from the calculation of diluted income per share. As of September 30, 2019, there were approximately 3,308,837 share equivalents for potential conversion demand of our outstanding convertible notes and warrants.

Restatement of financial statem

Restatement of financial statements	9 Months Ended
	Sep. 30, 2019
Restatement of financial statements
3. Restatement of financial statements	3. Restatement of financial statements The following reflects changes to the accounts affected as a result of the restatement: Changes to the Balance Sheet As originally filed As restated Change Increase/ (decrease) Accrued Interest $ 83,478 $ 132,260 $ 48,782 Convertible Notes Payable $ 273,159 $ 505,862 $ 232,703 Changes to Other Income and Expense Interest Expense $ 65,355 $ 86,055 $ 20,700 Debt financing penalties $ - $ 14,094 $ 14,094 Gain on Settlement of Debt $ 246,691 $ - $ (246,691 ) The following reflects changes to the balance sheet as a result of the restatement: Liabilities and Stockholders' Deficit Current liabilities As originally filed As restated Change Increase/ (decrease) Accounts payable $ 31,250 $ 31,250 $ - Accrued interest 83,478 132,260 48,782 Accrued salaries and taxes 997,361 997,361 - Due to principle shareholder, related party 7,650 7,650 - Convertible notes payable 273,159 505,862 232,703 Total current liabilities 1,392,898 1,674,383 281,485 Stockholders' Deficit Preferred Stock, Series A $.0001 par value, 500,000 shares authorized; none issued and outstanding 50 50 - Preferred Stock, Series B $.001 par value, 500,000 shares authorized; none issued and outstanding - - - Common Stock, $0.00001 par value, 199,000,000 shares authorized15,057,517 and 9,364 issued and outstanding, respectively 151 151 - Common stock payable - - - Additional paid-in capital 25,050,414 25,050,414 - Accumulated deficit (26,443,290 ) (26,724,775 ) (281,485 ) Total stockholders' deficit $ (1,392,675 ) $ (1,674,160 ) $ (281,485 ) The following reflects changes to net income and loss per share as a result of the restatement: As originally filed As restated Change Increase/ (decrease) Net income/(loss) $ (3,056,657 ) $ (3,338,142 ) $ (281,485 ) Loss per share, basic and dilutive $ (0.27 ) $ (0.29 ) $ (0.02 ) Weighted average shares outstanding, basic and dilutive 11,501,851 11,501,851 -

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2019
Going Concern
4. Going Concern	4. Going Concern The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company incurred net losses of $3,338,142 for the nine months ended September 30, 2019 and had net cash used in operating activities of $18,589 for the same period. Additionally, the Company has an accumulated deficit of $26,724,775 and a working capital deficit of $1,674,160 at September 30, 2019. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of at least twelve months after the date of issuance on these financial statements. In view of these matters, the Company's ability to continue as a going concern is dependent upon the Company's ability to achieve a level of profitability and/or to obtain adequate financing through the issuance of debt or equity in order to finance its operations. While the Company is attempting to commence operations and produce revenues, the Company’s cash position may not be significant enough to support the Company’s operations. While the Company believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, there can be no assurances to that effect. The key factors that are not within the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the Company's business plan, the ability to raise capital in the future, the ability to expand its customer base, and the ability to hire key employees to build and maintain websites and to provide services and support to its customers and users. There may be other risks and circumstances that management may be unable to predict. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	9 Months Ended
	Sep. 30, 2019
Recently Issued Accounting Pronouncements
5. Recently Issued Accounting Pronouncements	5. Recently Issued Accounting Pronouncements We have reviewed all FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. In July 2018, FASB issued Accounting Standards Update 2018-11; Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480): Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Non-public Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception. The guidance is intended to reduce the complexity associated with issuers’ accounting for certain financial instruments with characteristics of liabilities and equity. Specifically, a down round feature (as defined) would no longer cause a freestanding equity-linked financial instrument (or an embedded conversion option) to be accounted for as a derivative liability at fair value with changes in fair value recognized in current earnings. The amendments in this ASU are effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. We adopted Topic 718 effective January 1, 2019 and the standard did not have a significant effect on the results of operations or cash flows. In May 2018, FASB issued Accounting Standards Update 2018-09; Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. The amendments in this ASU amends the scope of modification accounting for share-based payment arrangements, provides guidance on the types of changes to the terms or conditions of share-based payment awards an entity is required to apply modification accounting under ASC 718. The amendments in this ASU are effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. We adopted Topic 718 effective January 1, 2019 and the standard did not have a significant effect on the results of operations or cash flows. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes ASC 840, Leases. This ASU is based on the principle that entities should recognize assets and liabilities arising from leases. The ASU does not significantly change the lessees’ recognition, measurement and presentation of expenses and cash flows from the previous accounting standard. Leases are classified as finance or operating. The ASU’s primary change is the requirement for entities to recognize a lease liability for payments and a right of use asset representing the right to use the leased asset during the term on operating lease arrangements. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors’ accounting under the ASC is largely unchanged from the previous accounting standard. In addition, the ASU expands the disclosure requirements of lease arrangements. Lessees and lessors will use a modified retrospective transition approach, which includes a number of practical expedients. The effective date will be the first quarter of fiscal year 2020 with early adoption permitted. We adopted Topic 842 effective January 1, 2019 and the standard did not have a significant effect on the results of operations or cash flows.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions
6. Related Party Transactions	6. Related Party Transactions The majority shareholder has advanced funds since inception, for the purpose of financing working capital and product development. As of September 30, 2019 and 2018, the Company owed $7,650 and $0, respectively. There are no repayment terms to these advances and deferrals and the Company has imputed interest at a nominal rate of 3%. The Company has minimal needs for facilities and operates from office space provided by the majority stockholder. There are no lease terms. For the nine months ended September 30, 2019 and 2018, rent has been calculated based on the limited needs at a fair market value of the space provided. Rent expense was $900 and $900 for the nine months ended September 30, 2019 and 2018, respectively. The rental value has been recognized as an operating expense and treated as a contribution to capital. The amounts and terms of the above transactions may not necessarily be indicative of the amounts and terms that would have been incurred had comparable transactions been entered into with independent third parties. On March 31, 2019, the Company’s Board of Directors authorized the issuance of 15,000,000 shares to the Company’s Chief Executive Officer as a performance bonus pursuant to his employment agreement. The shares were valued at $0.20, the quoted market price on the date of issuance, or $3,000,000. On March 1, 2018, the Company issued 45 shares of the Company’s Series A Preferred Shares to its sole director and chief executive officer in satisfaction of accrued compensation owed to him by the Company. (See Note 11). On January 23, 2018, the Company issued 10,000 shares of its common stock to sole officer and director, Robert DeAngelis, as his 2017 annual bonus per his employment agreement. The annual bonus, if any, is determined and paid in accordance with policies set from time to time by the Board or Directors, in its sole discretion. The Board’s policy has been to base the stock price for such issuances upon the average of the closing price of the preceding 10 trading days as reported on OTC Markets website, which was $33.00; rendering the value of the preferred issued as $330,000. Since the Company’s closing stock price on the date of grant was also $33.00, the Company did not recognize any associated discounts or benefits associated with the shares issued. On March 4, 2019, the Company renewed its three-year employment agreement with Robert DeAngelis to serve as the President and Chief Executive Officer of the Company. The employment agreement automatically renews for an additional twelve months upon expiration of each term. The agreement can be cancelled upon written notice by either employee or employer (if certain employee acts of misconduct are committed). The total minimum aggregate annual amount due under the employment agreement is $120,000 plus bonuses. For the nine months ended September 30, 2019 and 2018, the Company recorded compensation expense in the amount of $90,000 and $90,000, respectively.

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2019
Accrued Liabilities
7. Accrued Liabilities	7. Accrued Liabilities Accounts Payable and Accrued expenses : September 30, 2019 December 31, 2018 Accounts payable $ 31,250 $ 3,000 Accrued interest 132,260 54,119 Accrued salaries, payroll taxes, penalties and interest (a) 997,361 807,108 Due to principle shareholder, related party 7,650 - (a) The Company has accrued additional compensation to its Chief Executive Officer totaling $90,000 and $90,000 during the nine months ended September 30, 2019 and 2018, respectively. However, the Company has not paid the related payroll taxes, consisting primarily of Social Security and Medicare taxes. As a result, the Company has established an accrued liability for the unpaid salaries, along with related taxes and estimated interest and penalties of $997,361 and $807,108 at September 30, 2019 and December 31, 2018, respectively.

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2019
Convertible Notes Payable
8. Convertible Notes Payable	8. Convertible Notes Payable During the nine months ended September 30, 2019 and 2018, respectively, the Company had convertible notes payable outstanding in which the conversion rate was variable and undeterminable. The Company determined that there wasn’t an active market for the Company’s common stock and because of this lack of liquidity and market value, there wasn’t a derivative liability associated with these convertible notes as of September 30, 2019 and 2018. The Company uses judgment in determining the fair value of derivative liabilities at the date of issuance and at every balance sheet thereafter and in determining which valuation method is most appropriate for the instrument, the expected volatility, the implied risk-free interest rate, as well as the expected dividend rate, if any. As of September 30, 2019, all of the Company’s convertible promissory notes remain outstanding beyond their respective maturity dates; triggering an event of technical default under the respective agreements. Consequently, the Company is accruing interest on these notes at their respective default rates. As a result of being in default on these notes, the Holders could, at their sole discretion, call these Notes in their entirety, including all associated penalties provided for under the respective agreements. In this event, the Company may not have sufficient authorized shares to absolve itself of the defaulted Notes through the issuance of common shares of the Company. The Company is working with the current note holders and its transfer agent in order that it may resolve these outstanding issues as soon as practicable. On November 2, 2018, the Company received a formal letter from one of its Note Holders demanding payment of all amounts due under the Note plus applicable collection costs, including attorney’s fees at the Mandatory Default Amount. The varied terms and definitions of these default provisions are disclosed below in each of the respective Note disclosures. As of September 30, 2019, the Company owed an aggregate of $638,122 in principal and accrued interest on its remaining outstanding convertible promissory notes; of which, $505,862 (before a discount of $-0-) represents convertible notes payable and $132,260 represents accrued interest. At December 31, 2018, the Company owed an aggregate of $542,942 (before a discount of $4,915) in principal and accrued interest; of which, $493,738 represents convertible notes payable and $54,119 represents accrued interest. September 30, 2019 December31, 2018 Convertible promissory notes, various lending institutions, maturing at variable dates ranging from 180 days to one year from origination date, 8-10% interest and in default interest of 12-24%, convertible at discount to trading price (25-50%) based on various measurements of prior trading, at face value of remaining original note principal balance plus default penalties, net of unamortized debt discounts, attributable deferred financing costs in the amount of $-0- and $4,915, respectively. $ 505,862 $ 493,738 Principal 505,862 493,738 Debt discount - (4,915 ) Total Principal $ 505,862 $ 488,823 Summary of Convertible Note Transactions: September 30, 2019 December31, 2018 Convertible notes, January 1 $ 493,738 $ 364,721 Additional notes, face value - 65,000 Default Penalties 14,094 172,886 Payments and adjustments - - Settlement of debt - (20,000 ) Conversions of debt (1,970 ) (88,869 ) Unamortized debt discounts - (4,915 ) Convertible notes, balance $ 505,862 $ 488,823 Note 6. On October 6, 2017, the Company entered into a Convertible Promissory Note with an accredited investor pursuant to which the Company received $150,000 in financing and an initial tranche of $20,000. Each tranche paid under the Note matures in 12 months and is convertible into shares of the Company’s common stock after a period of six months at a conversion price equal to 50% of the lowest trading price per share during the previous ten (10) trading days. The Company evaluated the terms of the convertible note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock Note 5. On October 2, 2017, the Company received $53,000 in financing through the execution of a Convertible Promissory Note associated with a Securities Purchase Agreement. The Note bears interest at a rate of 12% and matures 280 days from the purchase date. The Note is convertible into shares of the Company’s common stock after a period of 180 days at a conversion price equal to 61% multiplied by the average of the lowest two trading prices during the previous fifteen (15) days. After 180 days following the Issue Date, the Company will have no right of prepayment. The Company evaluated the terms of the convertible note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock Note 4. On July 8, 2017, the Company’s Board of Directors approved the assignment of the convertible note payable to a different third-party. The total amount assigned was $27,846 which includes principal of $20,775 and accrued interest of $7,087. The terms of the original February 20, 2015 Convertible Promissory Note remain in effect and the note continues to accrue interest at a rate of 8% per annum until the note is paid in full. In connection with the assignment, the Company issued 335 common shares for a value of $3,350, which was applied against the balance of accrued interest on the note. During the year ended December 31, 2018, the Company issued an aggregate of 1,125 common shares in satisfaction of $10,696 in principal and $554 in accrued interest for a total value of $11,250 and canceled the reserve of 49 shares of common stock. As of December 31, 2018, the note was considered paid in full. Note 3. On July 5, 2017, the Company entered into a Securities Purchase Agreement and related documents with an institutional accredited investor. On the Closing Date, the Company issued a Convertible Promissory Note in the principal amount of $175,000 in exchange for payment by Investor of $157,500. The principal sum of the Note reflects the amount invested, plus a $17,500 “Original Issue Discount” and accrues interest at 5% per annum. The Holder has the right at any time to convert all or any part of unpaid principal and interest into common shares of the Company equal to 50% multiplied by the Market Price; that being the lowest (1) trading price for the common stock during the twenty-five trading days prior to the conversion date, subject to anti-dilution and market adjustments set forth in the Agreement. In connection with the Financing, and in addition to the Securities Purchase Agreement and the Secured Convertible Promissory Note, the Company issued a Warrant which grants the investor the right to purchase at any time on or after each tranche, and for a period of five years thereafter, a number of fully paid and non-assessable shares of the Company’s common stock equal to the amount of each tranche received under the Note divided by $0.05. (See Note 9) On April 30, 2018, the Company’s Board of Directors approved the assignment of the Note to a different third-party. The total amount assigned was $30,306 which includes principal of $28,959 and accrued interest of $1,347. Subsequent to the assignment, the Company received additional tranches from the Assignee in the aggregate amount of $65,000 with no associated discounts. The Warrant associated with the Securities Purchase Agreement was not included in the Assignment of the Original Note. The Company determined that the conversion feature met the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability. During the three months ended March 31, 2018, the Company concluded that there was no active market for the Company’s common stock, and because of this lack of liquidity and market value, there wasn’t a derivative liability associated with this convertible note. The Note became due and payable on July 5, 2018 and the Company had defaulted on its obligations under the Note. Interest on the Note was then accrued at the default rate of 24% per annum and the Company classified the Note as a current liability. The Note Holder could, at the Holder’s sole discretion, call the Note and impose the related default penalties. In this event, the Company would be obligated to pay 150% multiplied by the then outstanding entire balance and the Company would then also be in technical default of its Reserve requirement as it would have insufficient common shares authorized to cover the aggregate reserve requirement of all notes in default. The Company is required to have authorized and reserved three and ten (10) times the number of shares that is actually issuable upon full exercise of the Note. As of September 30, 2019, the equivalent number of shares the Company would be required to issue to satisfy the Note is 336,137 and the Company is in technical default of the Reserve share requirement which is allocable between the Note and the detached Warrant. (See Note 9) During the three months ended September 30, 2019, no shares were issued against the note. During the year ended December 31, 2018, the Company issued an aggregate of 467 common shares in satisfaction of $6,041 in principal and fees under the Note of $500. As of September 30, 2019 the Company owed $108,053 in principle and accrued interest of $16,486. As of December 31, 2018, the Company owed $93,959 in principle and accrued interest of $7,061. Note 2. On May 5, 2017, the Company entered into a Securities Purchase Agreement (“SPA”) with an institutional accredited investor pursuant to which the Company received $165,000 in financing through the execution of a Convertible Promissory Note. In addition, the Company issued 115 shares of common stock for a value of $63,415 as consideration for entering into the financing agreement. The Note matures in 10 months and is convertible into shares of the Company’s common stock at a conversion price equal to 50% of the lowest trading price per share during the previous twenty-five (25) trading days, subject to anti-dilution and market adjustments set forth in the Agreement. The Company determined that the conversion feature met the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability. For the nine months ended September 30, 2019 and 2018, the Company concluded that there was no active market for the Company’s common stock, and because of this lack of liquidity and market value, there wasn’t a derivative liability associated with this convertible note. The Company recognized a debt discount on the note as a reduction (contra-liability) to the Convertible Note Payable and is being amortized over the life of the note. During the year ended December 31, 2018, the Company was required to increase the principal balance of the note by $5,000 pursuant to Section 1.3 of the Agreement which states that if the Borrower does not maintain or replenish the Reserved Amount within three (3) business days of the request of the Holder, the principal amount will increase by $5,000 for each such occurrence. In addition, under Section 1.4(g) of the Note, the Company was required to increase the principal amount of the Note by $15,000 due to the conversion price being less than $0.01. The penalties are tacked back to the Issue Date of the Note. The Note became due and payable on February 5, 2018 and the Company remains in default of its obligations under the Note. Interest on the Note is being accrued at the default rate of 12% per annum and the Company classified the Note as a current liability. The Company is required to have authorized and reserved three and one half (3.5) times the number of shares that is actually issuable upon full exercise of the Note. On February 5, 2018, the Company was obligated to pay a Default Sum calculated as 150% multiplied by the then outstanding entire balance and recorded a penalty in the amount of $92,886 for failing to pay at maturity. As of September 30, 2019, the equivalent number of common shares the Company would be required to issue to satisfy the Note is 1,561,827. During the nine months ended September 30, 2019, the Company issued 34,900 common shares for a value of $4,970, satisfying $1,970 in principal, $1,500 in accrued interest, and $1,500 in finance costs. As of September 30, 2019, the Company owed $160,273 in principle, $112,886 in default penalties, and accrued interest of $82,938. During the year ended December 31, 2018, the Company issued 3,300 common shares for a value of $6,480, satisfying $5,480 in principal and $1,000 in finance costs. As of December 31, 2018, the Company owed $275,129 in principle and accrued interest of $35,292. Note 1. On March 13, 2017, the Company entered into an Agreement with an institutional Lender. On that date, the Company issued to the Lender a Secured Convertible Promissory Note in the principal amount of $230,000; of which, the Company has received $150,000 as of December 31, 2018. The principal sum of the Note reflects the amount borrowed, plus a $20,000 “Original Issue Discount” and a $10,000 reimbursement of Lender’s legal fees. On July 6, 2018, the Company’s Board of Directors approved the assignment of this Convertible Promissory Note to a different third-party. The terms of the original March 13, 2017 Convertible Promissory Note remain in effect and the note continues to accrue interest at a rate of 10% per annum until the note is paid in full. In connection with the Financing, and in addition to the Securities Purchase Agreement and the Secured Convertible Promissory Note, the Company issued a Warrant which grants the right to purchase at any time on or after March 13, 2017 and for a period of three years, a number of fully paid and non-assessable shares of the Company’s common stock equal to $57,500 divided by the Market Price as of the issue date. (See Note 9) Effective on July 20, 2018, the Warrant to Purchase Shares previously issued under the March 13, 2017 Convertible Promissory Note was terminated by the Warrant holder to facilitate the Company’s fundraising efforts. The Secured Convertible Promissory Note is convertible into shares of the Company’s common stock at a conversion price equal to $0.25 per share. In the event the minimum market capitalization falls below $6,000,000, then the conversion price is the lesser of the stated price of $0.25 or the market price (as calculated pursuant to the Agreement). During the three months ended September 2017, the minimum market capitalization fell below $6,000,000 and the Company was required to adjust the conversion price to the market price defined in the agreement. Pursuant to the terms of the SPA and the Note, the Company is required to reserve and keep available out of its authorized and unissued shares of common stock a number of shares of common stock at least equal to three (3) times the number of shares issuable on conversion of the Note. The Company determined that the conversion feature met the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability. For the nine months ended September 30, 2019 and 2018, the Company determined that there was no active market for the Company’s common stock, and because of this lack of liquidity and market value, there wasn’t a derivative liability associated with this convertible note. The Company recognized a debt discount on the notes as a reduction (contra-liability) to the Convertible Notes Payable and the discounts are being amortized over the life of the notes. The Note became due and payable on January 13, 2018 and the Company is in default of its obligations under the Note. Interest on the Note is being accrued at the default rate of 22% per annum beginning on July 6, 2018 and the Company classified the Note as a current liability. On November 2, 2018, the Note Holder demanded payment of all amounts due under the Note plus applicable collection costs, including attorney’s fees at the Mandatory Default Amount. The Mandatory Default Amount means the greater of (a) the Outstanding Balance divided by the Installment Conversion Price on the date the Mandatory Default Amount is demanded, multiplied by the VWAP on the date the Mandatory Default Amount is demanded, or (b) the Outstanding Balance following the application of the Default Effect. Pursuant to the demand letter on that date, the Company owed $125,053, which includes the mandatory default amount and interest will continue to accrue at the rate of $78.80 per day. The principal increase is considered applied as of the date of the demand for payment and is not tacked back to the Issue Date of the Note. Pursuant to the terms of the SPA and the Note, the Company is required to reserve and keep available out of its authorized and unissued shares of common stock a number of shares of common stock at least equal to three (3) times the number of shares issuable on conversion of the Note. The Company will have insufficient common shares authorized to cover the aggregate reserve requirement of all notes in default. As of September 30, 2019, the Company owed $124,650 in principal, $32,277 in interest, and the equivalent number of shares the Company would be required to issue to satisfy the Note is 627,708. As of December 31, 2018, the Company owed $124,650 in principal and accrued interest of $11,766.

Warrant Liabilities

Warrant Liabilities	9 Months Ended
	Sep. 30, 2019
Warrant Liabilities
9. Warrant Liabilities	9. Warrant Liabilities The Company estimates the fair value of each option award on the date of grant using the Binomial option valuation model that uses the assumptions noted in the table below. Because Binomial option valuation models incorporate ranges of assumptions for inputs, those ranges are disclosed. Expected volatilities are based on the historical volatility of the Company’s stock. The Company uses historical data to estimate option exercise and employee termination within the valuation model; separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes. The expected term of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding; the range given below results from certain groups of employees exhibiting different behavior. During the nine months ended September 30, 2019 and the year ended December 31, 2018, management determined that the Company’s common stock lacked liquidity and market value and therefore no derivative liability was recorded in association with these warrants. The following table sets forth common share purchase warrants outstanding as of September 30, 2019: September 30, 2019 December 31, 2018 Warrants, January 1 66 122 Additions - - Conversions - (4 ) Forfeitures - (52 ) Warrants, balance 66 66 Weighted Average Exercise Intrinsic Warrants Price Value Outstanding, January 1 66 $ 7.74 $ 0.00 Warrants granted and issued - $ - $ - Warrants forfeited - $ - $ - Outstanding, September 30 66 $ 7.74 $ 0.00 Common stock issuable upon exercise of warrants 783,164 $ .50 $ 0.00 Number Average Weighted Number Weighted Outstanding Remaining Average Exercisable Average Exercise at September 30, Contractual Exercise at September 30, Exercise Price 2019 Life (Years) Price 2019 Price $ .228 66 0.55 $ .50 66 $ .50 On July 5, 2017, the Company entered into a Securities Purchase Agreement and related documents with an institutional accredited investor. On the Closing Date, the Company issued to Investor a Convertible Promissory Note in the principal amount of $175,000 in exchange for payment by Investor of $157,500. In connection with the Financing, and in addition to the Securities Purchase Agreement and the Secured Convertible Promissory Note, the Company issued a Warrant (“Warrant 1”) which grants the investor the right to purchase at any time on or after each tranche, and for a period of five years thereafter, a number of fully paid and non-assessable shares of the Company’s common stock equal to the amount of each tranche received under the Note divided by $0.05, as adjusted from time to time pursuant to the terms and conditions of the Warrant. The conversion option and the outstanding common stock warrants on that date are classified as derivative liabilities at their fair value on the date of issuance. During the year ended December 31, 2017, the Company received a tranche of $35,000; resulting in the issuance of a warrant to purchase 70 shares of the Company’s common stock at $5,000 per share, resulting in an exercise value at issuance of $350,000. The relative fair value of the warrant at issuance was $12,565, which was recorded as a debt discount and amortized over the life of the note. The Company estimates the fair value at each reporting period using the Binomial Method. During the year ended December 31, 2018, management determined that the Company’s common stock lacked liquidity and market value and therefore no derivative liability was recorded in association with these warrants and in quarter ending March 31, 2018, the Company recorded a gain on the write-off of the fair value of the warrant in the amount of $35,047. The Warrant may be exercised in whole or in part at $5,000 per share, subject to anti-dilution adjustments set forth in the Agreement. If the Market Price is greater than the Exercise Price, the Warrant Holder may elect to receive Warrant shares pursuant to a cashless exercise. The Market Price means the highest traded price of the Company’s common stock during the twenty (20) trading days prior to the date of the respective Exercise Notice. A dilutive issuance occurs when the Company issues common stock at an effective price per share that is less than the then-current Exercise Price. In this event, the Exercise Price is adjusted to match the lowest price per share at which such Common Stock was issued or may be acquired in the dilutive issuance. The Company is required to reserve and keep available out of its authorized and unissued shares of common stock a number of shares of common stock equal to five (5) times the number of shares issuable on conversion of the Warrant. As of September 30, 2019, the Company is in technical default of its Reserve requirement for the detached Warrant. During the nine months ended September 30, 2019, no warrants were exercised. The warrant derivative liability as of September 30, 2019 and December 31, 2018 was $0 and $0, respectively. As of September 30, 2019, the remaining equivalent number of shares the Company would be required to issue under a cashless exercise of the Warrant is estimated to be 783,164 shares, which is based upon an exercise price of $0.228. On March 13, 2017, the Company entered into an Agreement with an institutional Lender. On that date, the Company issued to the Lender a Secured Convertible Promissory Note in the principal amount of $230,000; of which, the Company has received $150,000 as of December 31, 2017. (See Note 9) In connection with the Financing, and in addition to the Securities Purchase Agreement and the Secured Convertible Promissory Note, the Company issued a Warrant (“Warrant 2”) which grants the right to purchase at any time on or after March 13, 2017 and for a period of three years, a number of fully paid and non-assessable shares of the Company’s common stock equal to $57,500 divided by the Market Price as of the issue date. The Market Price is the conversion factor multiplied by the average of the three lowest closing bid prices during the twenty trading days immediately preceding the applicable conversion. If the average of the three lowest closing bid prices is below $0.10, then the conversion factor is permanently reduced by 10%. If at any time the Company is not DTC eligible, then the conversion factor is further reduced by an additional 5%. At any time prior to the expiration date, the investor may elect a cashless exercise for any warrant shares equal to (i) the excess of the Current Market Value (Trade Price times the number of exercise shares) over the aggregate Exercise Price of the Exercise Shares, divided by (ii) the Adjusted Price (the lower of the Exercise Price of $0.25 or Market Price). The Trade Price is the higher of the closing trade price on the issue date or the VWAP of the stock for the trading day that is two trading days prior to exercise date. The conversion option and the outstanding common stock warrants on that date are classified as derivative liabilities at their fair value on the date of issuance. Under ASC-815 the conversion options embedded in notes payable require liability classification because the note does not contain an explicit limit to the number of shares that could be issued upon settlement. The Market Price, as calculated pursuant to the Warrant Agreement, was $1,097 per share with 52 being the resulting number of warrant shares at issuance. The relative fair value of the warrant at issuance was $0, resulting in no debt discount. The Company estimates the fair value at each reporting period using the Binomial Method. As of March 31, 2018, management determined that the Company’s common stock lacked liquidity and market value and therefore no derivative liability was recorded in association with these warrants. As a result, the Company recorded a gain on the write-off of the fair value of the warrant in the amount of $2,779. Effective July 20, 2018, the warrant to purchase shares previously issued under the Convertible Promissory Note was terminated by the Warrant holder to facilitate the Company’s fundraising efforts.

Derivatives and Fair Value

Derivatives and Fair Value	9 Months Ended
	Sep. 30, 2019
Derivatives and Fair Value
10. Derivatives and Fair Value	10. Derivatives and Fair Value The Company evaluated the terms of the convertible notes, in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock As of September 30, 2019 and December 31, 2018, the Company had convertible notes payable outstanding in which the conversion rate was variable and undeterminable; however, the Company determined that there was no active market for the Company’s common stock and because of this lack of liquidity and market value, there was no derivative liability associated with the convertible notes. The Company uses judgment in determining the fair value of derivative liabilities at the date of issuance and at every balance sheet thereafter and in determining which valuation method is most appropriate for the instrument, the expected volatility, the implied risk-free interest rate, as well as the expected dividend rate, if any. ASC 825-10 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. ASC 825-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 describes three levels of inputs that may be used to measure fair value: Level 1 Level 2 Level 3 Level 3 Valuation Techniques Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. At the date of the original transaction, we valued the convertible note that contains down round provisions using a Black-Scholes model, with the assistance of a valuation consultant, for which management understands the methodologies. This model incorporates transaction details such as the Company’s stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior. Using assumptions, consistent with the original valuation, the Company has subsequently used the Binomial model for calculating the fair value.

Equity

Equity	9 Months Ended
	Sep. 30, 2019
Equity
11. Equity	11. Equity Stock Compensation On April 10, 2019, the Company entered into a Joint Venture Agreement with a third party for purposes of building a digital platform for real estate transactions. The parties have agreed that any projects undertaken jointly from which any funds are raised through the joint venture shall be split 50% to the Company and 50% to the third party. For and in consideration of the services to be provided, the Company has issued 1,250,000 shares of common stock. The shares were valued at $0.55, the quoted market price on the date of issuance, or $687,500. On June 5, 2019, the Company and Consultant mutually agreed to terminate the Agreement and the shares issued by the Company to the Consultant were returned and cancelled. On April 10, 2019, the Company entered into a Consulting Agreement with a third party for purposes of establishing a real estate management division and or real estate holdings which will be operated as a division of the Company. The Company has agreed to dedicate a minimum of thirty-three percent (33%) of all funds received by the Company to the new division.. The term of the Agreement is for a period of twelve months and is automatically extended for successive three month terms. For and in consideration of the services to be provided, the Company has issued 1,250,000 shares of common stock. The shares were valued at $0.55, the quoted market price on the date of issuance, or $687,500.On June 5, 2019, the Company and Consultant mutually agreed to terminate the Agreement and the shares issued by the Company to the Consultant were returned and cancelled. On May 8, the Company issued 20,000 shares of common stock for cash. The shares were issued at $0.50 per share or $10,000. On March 31, 2019, the Company’s Board of Directors authorized the issuance of 15,000,000 shares to the Company’s Chief Executive Officer as a performance bonus pursuant to his employment agreement. The shares were valued at $0.20, the quoted market price on the date of issuance, or $3,000,000. On January 23, 2018, the Company issued 10,000 shares of its common stock to sole officer and director, Robert DeAngelis, as his 2017 annual bonus per his employment agreement. The annual bonus, if any, is determined and paid in accordance with policies set from time to time by the Board or Directors, in its sole discretion. The Board’s policy has been to base the stock price for such issuances upon the average of the closing price of the preceding 10 trading days as reported on OTC Markets website, which was $33.00; rendering the value of the preferred issued as $330,000. Since the Company’s closing stock price on the date of grant was also $33.00, the Company will not recognize any associated discounts or benefits associated with the shares issued. Stock Issued for Debt and Interest During the year ended December 31, 2018, the Company issued 25,044 shares of common stock, for a value of $80,251 in satisfaction of $33,541 principal, $38,210 in accrued interest, and $8,500 in conversion fees on its convertible notes payable. The Company recorded the issuances at the contract value, at the date of exchange, off-setting the notes payable and accrued interest. Preferred Stock On March 1, 2018, the Company issued 449,065 shares of the Company’s non-convertible Series A Preferred Shares, with a par value of $0.0001 and with an initial liquidation preference of $200 per share pursuant to its amended and restated Articles on July 26, 2016, at a price of $200 per share, to its sole director and chief executive officer in exchange for $112,266 of accrued compensation. The Company valued the transaction at $8,981and recognized the difference in fair value to additional paid in capital. Warrants On the July 10, 2017, and in connection with a Securities Purchase Agreement and a Secured Convertible Promissory Note, the Company issued a Warrant which grants the investor the right to purchase at any time on or after July 10, 2017, and for a period of five years thereafter, a number of fully paid and non-assessable shares of the Company’s common stock equal to the amount of the tranche received under the Note divided by $500. The conversion price is $5000, as adjusted from time to time pursuant to the terms and conditions of the Warrant. As of December 31, 2017, the Company received a tranche of $35,000; resulting in the issuance of a warrant to purchase 70 shares of the Company’s common stock. The relative fair value of the warrant at issuance was $12,565. The Company estimates the fair value at each reporting period using the Binomial Method. For the nine months ended September 30, 2019, management determined that the Company’s common stock lacked liquidity and market value and therefore no derivative liability was recorded in association with these warrants. The warrant derivative liability as of September 30, 2019 and 2018 was $0 and $0, respectively. During year ended December 31, 2018, the Warrant Holder, in a cashless exercise, was issued 6,032 shares of common stock for an aggregate value of $9,456 pursuant to anti-dilution terms of the Warrant that adjusted the conversion price. On the March 13, 2017, and in connection with a Securities Purchase Agreement and a Secured Convertible Promissory Note, the Company issued a Warrant which grants the investor the right to purchase at any time on or after March 13, 2017, and for a period of three years thereafter, a number of fully paid and non-assessable shares of the Company’s common stock equal to $57,500 divided by the Market Price as of March 13, 2017. The Market Price, as calculated pursuant to the Warrant Agreement, was $1,097 per share with 52 being the resulting number of warrant shares at issuance. The relative fair value of the warrant at issuance was $47,174, resulting in a debt discount equal to $10,326 which will be amortized over the life of the Warrant. The Company estimates the fair value at each reporting period using the Binomial Method. Made effective on July 20, 2018, the warrant to purchase shares previously issued under the Convertible Promissory Note was terminated by the Warrant holder to facilitate the Company’s fundraising efforts. Other During the nine months ended September 30, 2019 and 2018, the Company recorded in-kind contributions for rent expense in the amount of $900 and $900, respectively. Amendment to the Articles of Incorporation Pursuant to a written consent in lieu of a meeting, dated January 21, 2019, the Board approved to amend our Articles of Incorporation to (i) effect a 1-for-10,000 reverse stock split of our issued and outstanding shares of Common Stock, par value $0.00001 per share, and (ii) decrease the amount of authorized shares of Common Stock from 9.999 billion (9,999,000,000) prior to the Reverse Stock Split to 200 million (200,000,000). The Company has retro-actively applied the reverse stock split made effective on March 1, 2019 to these financial statements. As of September 30, 2019, the total number of shares this corporation is authorized to issue is 200,000,000 (two-hundred million), allocated as follows among these classes and series of stock: Designation Par value Shares Authorized Common $ 0.00001 199,000,000 Preferred Stock Class, Series A $ 0.0001 500,000 Preferred Stock Class, Series B $ 0.0001 500,000

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies
12. Commitments and Contingencies	12. Commitments and Contingencies From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no known or potential matters that would have a material effect on the Company’s financial position or results of operations. The Company’s operations are subject to significant risks and uncertainties including financial, operational and regulatory risks, including the potential risk of business failure. There were no operating or capital lease commitments as of September 30, 2019 and December 31, 2018.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events
13. Subsequent Events	13. Subsequent Events The Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. On December 20, 2019, the Company entered into a securities purchase agreement with Actus Fund, LLC, a Delaware limited liability company. The SPA provides for the purchase by Actus of a senior secured convertible promissory note in the principal amount of $1,100,000 and a warrant to purchase common stock issued by the Company. On January 15, 2020, the Company authorized the disbursement of the proceeds of this $1,100,000 Note to Florida Beauty Flora, Inc. The Promissory Note matures on December 20, 2020 and bears interest at a rate of 12% per annum. On December 26, 2019, we entered into a definitive agreement and plan of merger and reorganization with Florida Beauty Express Inc., Florida Beauty Flora Inc., Floral Logistics of Miami Inc., Floral Logistics of California Inc. and Tempest Transportation Inc. (collectively “Florida Beauty”), pursuant to which Florida Beauty may purchase all of the shares of stock of our Company held by Robert DeAngelis, our sole director and officer. In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries, including the United States, and infections have been reported globally. The COVID-19 outbreak is a widespread health crisis that could adversely affect the economies and financial markets of many countries, resulting in an economic downturn that could materially impact our efforts to effectuate ordinary business transactions into the unforeseeable future. A pandemic typically results in social distancing, travel bans and quarantine, and this may limit access to our facilities, customers, management, support staff and professional advisors. These factors, in turn, may not only impact our operations, financial condition and demand for our goods and services but our overall ability to react timely to mitigate the impact of this event. In addition, it may hamper our efforts to comply with our filing obligations with the Securities and Exchange Commission. Our business has been disrupted, but the extent to which the coronavirus impacts our operations will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the outbreak, new information which may emerge concerning the severity of the coronavirus and the actions to contain the coronavirus or treat its impact. International stock markets have begun to reflect the uncertainty associated with the slow-down in the American, European, and Asian economies, and the significant decline in the Dow Industrial Average in February and March 2020, was largely attributed to the effects of COVID-19. On January 7, 2020, 100,000 shares of the Company’s common stock were issued to its President and Chief Executive Officer pursuant to the Plan of Share Exchange Agreement originally entered into on December 27, 2019 with Florida Beauty Express, Inc., Florida Beauty Flora, Inc., Floral Logistics of Miami, Inc., Floral Logistics of California, Inc., and Tempest Transportation Inc. On January 13, 2020, we entered into an Amended Agreement and Plan of Share Exchange Agreement (the “Agreement”) by and Amongst, REAC Group, Inc. (“REAC”) and Florida Beauty Express, Inc., Florida Beauty Flora, Inc., Floral Logistics of Miami, Inc., Floral Logistics of California, Inc., Tempest Transportation Inc. (the “Companies”). The Agreement is for the exchange of 100% of the outstanding shares of the Companies in exchange for 15,015,002 shares of REAC Common Stock and 500,000 shares of REAC Series A Preferred Stock. The Agreement also states that the Mr. Robert DeAngelis will return to the REAC Treasury all of the shares that he currently controls, in return for $350,000, to be paid as follows: $100,000 shall be paid in cash within three (3) days of closing by wired funds to Robert DeAngelis, (the “Closing Cash”), and the remaining $150,000 will be payable in $75,000 installments for the first two quarters after closing (March 31, 2020 and June 30, 2020 respectively) and Mr. DeAngelis will also receive 100,000 shares of common stock, that will be valued at $1.00 per share, respectively. As part of the Agreement, Mr. Robert DeAngelis will also resign and appoint new officers and directors as to be chosen by the Companies. On February 3, 2020, the Company entered into a Senior Convertible Promissory Note in the amount of $277,750 and the Company authorized the disbursement of the proceeds to Florida Beauty Flora, Inc. The Note bears interest at a rate of 12% and matures one year from the purchase date. The Note is convertible into shares of the Company’s common stock at a conversion price equal to 50% multiplied by the lowest trading price during the previous twenty-five (25) days. At any time during the period beginning on the Issue Date and ending on the last Trading Day immediately preceding the Maturity Date, the Borrower shall have the right, exercisable on not less than three (3) Trading Days prior written notice to the Holder of the Note and subject to the Holder’s written consent at the time of such prepayment, to prepay the outstanding Note (principal and accrued interest), in full by making a payment to the Holder of an amount in cash equal to 150%, multiplied by the sum of the then outstanding principal amount of this Note, plus accrued and unpaid interest on the unpaid principal amount of the Note, plus Default Interest, if any. On February 14, 2020, the Company issued 500,000 shares of common stock to its President and Chief Executive Officer as a performance bonus for the year ending December 31, 2019. The shares were valued at the quoted market price on the date of issuance. On February 25, 2020, the Company issued 1,000,000 shares of common stock to its President and Chief Executive Officer as a performance bonus for 2020. The shares were valued at the quoted market price on the date of issuance. On April 13, 2020, we entered into a second Amended Agreement and Plan of Share Exchange Agreement that was originally entered into on December 26, 2019 (the “Agreement”) by and Amongst, REAC Group, Inc. (“REAC”) and Florida Beauty Express, Inc., Florida Beauty Flora, Inc., Floral Logistics of Miami, Inc., Floral Logistics of California, Inc., Tempest Transportation Inc. (the “Companies”) and Companies shareholders. The Agreement is for the exchange of 100% of the outstanding shares of the Companies in exchange for 15,015,002 shares of REAC Common Stock and 500,000 shares of REAC Series A Preferred Stock. The Conditions to the Agreement have been satisfied and fully closed, and the Companies are now wholly-owned subsidiaries of REAC. The Agreement also states that Mr. Robert DeAngelis will return to the REAC Treasury all of the shares that he currently controls, in return for $350,000, to be paid as follows: $100,000 shall be paid in cash within three (3) days of closing by wired funds to Robert DeAngelis, (the “Closing Cash”), the Closing Cash has been paid, and the remaining $150,000 will be payable in $75,000 installments for the first two quarters after closing (April 30, 2020 (of which $12,000 has been paid) and June 30, 2020 respectively) and Mr. DeAngelis will also receive 100,000 shares of common stock, that will be valued at $1.00 per share, respectively. As part of the Agreement, Mr. Robert DeAngelis will also resign and appoint new officers and directors as to be chosen by the Companies. The Company plans to bring Mr. DeAngelis back as a consultant and / or an advisor, but no agreements have been made to do so, at this time. The 15,015,002 shares of Common Stock and 500,000 shares of Preferred Stock will be distributed as described below: Common Stock Shares to Issue Shareholder 1,876,875 Efrat Afek 1,876,875 Ralph Milman 3,753,751 Ronan Koubi 3,003,000 The Q Trust 2,552,551 Ronald Minsky 1,951,950 The Apollo Family Trust Series A Preferred Stock Shares to Issue Shareholder 62,500 Ralph Milman 62,500 Efrat Afek 125,000 Ronan Koubi 105,000 The Q Trust 80,000 Ronald Minsky 65,000 The Apollo Family Trust The Agreement may be terminated, and the Acquisition contemplated herein may be abandoned at any time prior to the Effective Time, whether before or after stockholder approval thereof by either Acquiror or the Companies. On April 16, 2020, the Company issued 400,000 shares of common stock to its President and Chief Executive Officer pursuant to the terms of his employment agreement. The shares were issued as a performance bonus for 2020 and were valued at the quoted market price on the date of issuance. On April 23, 2020, the Company issued 2,000,000 shares of common stock to its President and Chief Executive Officer pursuant to the terms of his employment agreement. The shares were issued as a performance bonus for 2020 and were valued at the quoted market price on the date of issuance. Effective June 22, 2020, Robert DeAngelis resigned from his position as President and Chief Executive Officer and as a member of the board of directors of REAC Group, Inc. Ronen Koubi will be appointed the new CEO. Ronen Koubi is the President and Director of Florida Beauty Flora, Inc. Effective July 29, 2020, the Company entered into a securities purchase agreement with Auctus Fund, LLC, a Delaware limited liability company. The SPA provides for the purchase by Auctus of a convertible promissory note in the principal amount of $575,000; including 100% warrant coverage with full anti-dilution rights and buyback option. The Company authorized the disbursement of the proceeds of this Note to Florida Beauty Flora, Inc.. The Promissory Note matures on July 29, 2021 and bears interest at a rate of 12% per annum. Effective October 12, 2020, one of the Company’s convertible promissory notes dated March 13, 2017, with the original principal amount of $230,000, was assigned to a new third party. All rights, title, and interest of the Note were assigned without recourse and without representations or warranties of any kind.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Basis of Presentation and Summary of Significant Accounting Policies
Basis of Presentation	The Balance Sheet as of September 30, 2019, the Statements of Operations for the three and nine months ended September 30, 2019 and 2018, the Statements of Stockholders' Deficit for the three and nine months ended September 30, 2019 and 2018, and the Statements of Cash Flows for the nine months ended September 30, 2019 and 2018 are unaudited. These unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP). In our opinion, the unaudited interim financial statements include all adjustments of a normal recurring nature necessary for the fair presentation of our financial position as of September 30, 2019, our results of operations for the three and nine months ended September 30, 2019 and 2018, and our cash flows for the nine months ended September 30, 2019 and 2018. The results of operations for the nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the year ending December 31, 2019. These unaudited interim financial statements should be read in conjunction with the financial statements and the related notes included in our Annual Report on Form 10-K for the year ended December 31, 2018, as filed with the SEC on April 12, 2019. All share and per share information contained in this report gives retroactive effect to a 1 for 10,000 reverse stock split of outstanding common stock, effective March 1, 2019.
Use of Estimates	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Our most significant estimates are for stock based compensation; assumptions used in calculating derivative liabilities, and deferred tax valuation allowances. We evaluate our estimates on an ongoing basis. Actual results may differ from these estimates under different assumptions or conditions.
Financial Instruments	The Company’s balance sheets include the following financial instruments: cash, accrued expenses, notes payable and payables to a stockholder. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. The carrying values of the notes payable and amounts due to stockholder approximates fair value based on borrowing rates currently available to the Company for instruments with similar terms and remaining maturities. FASB Accounting Standards Codification (ASC) topic, “Fair Value Measurements and Disclosures”, 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. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: · Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities · Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019.
Derivative Liabilities	The Company assessed the classification of its derivative financial instruments as of September 30, 2019 and 2018, which consist of convertible instruments and rights to shares of the Company’s common stock, and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. During the nine months ended September 30, 2019 and 2018, respectively, the Company had notes payable outstanding in which the conversion rate was variable and undeterminable. The Company uses judgment in determining the fair value of derivative liabilities at the date of issuance and at every balance sheet thereafter and in determining which valuation method is most appropriate for the instrument, the expected volatility, the implied risk-free interest rate, as well as the expected dividend rate, if any. For the nine months ended September 30, 2019, the Company determined that there was no active market for the Company’s common stock, and because of this lack of liquidity and market value, there was no derivative liability associated with these convertible notes for the period.
Beneficial Conversion Features	ASC 470-20 applies to convertible securities with beneficial conversion features that must be settled in stock and to those that give the issuer a choice in settling the obligation in either stock or cash. ASC 470-20 requires that the beneficial conversion feature should be valued at the commitment date as the difference between the conversion price and the fair market value of the common stock into which the security is convertible, multiplied by the number of shares into which the security is convertible. This amount is recorded as a debt discount and amortized over the life of the debt. ASC 470-20 further limits this amount to the proceeds allocated to the convertible instrument.
Cash Flow Reporting	The Company follows ASC 230, Statement of Cash Flows Statement of Cash Flows
Cash and Cash Equivalents	Cash is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents at either September 30, 2019 or 2018.
Long-Lived Assets	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.
Stock Based Compensation	Under ASC 718, Compensation - Stock Compensation, In July 2019, the FASB released Accounting Standards Update (ASU) No. 2018-09, Codification Improvements
Income Taxes	The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). 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, the Company 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. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.
Earnings Per Share	Basic income per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, Earnings Per Share Diluted income per share includes the dilutive effects of stock options, convertible debt, warrants, and stock equivalents. To the extent stock options, stock equivalents and warrants are anti-dilutive, they are excluded from the calculation of diluted income per share. As of September 30, 2019, there were approximately 3,308,837 share equivalents for potential conversion demand of our outstanding convertible notes and warrants.

Restatement of financial stat_2

Restatement of financial statements (Tables)	9 Months Ended
	Sep. 30, 2019
Restatement of financial statements
Schedule of restatement of balance sheet	Changes to the Balance Sheet As originally filed As restated Change Increase/ (decrease) Accrued Interest $ 83,478 $ 132,260 $ 48,782 Convertible Notes Payable $ 273,159 $ 505,862 $ 232,703 Changes to Other Income and Expense Interest Expense $ 65,355 $ 86,055 $ 20,700 Debt financing penalties $ - $ 14,094 $ 14,094 Gain on Settlement of Debt $ 246,691 $ - $ (246,691 ) The following reflects changes to the balance sheet as a result of the restatement: Liabilities and Stockholders' Deficit Current liabilities As originally filed As restated Change Increase/ (decrease) Accounts payable $ 31,250 $ 31,250 $ - Accrued interest 83,478 132,260 48,782 Accrued salaries and taxes 997,361 997,361 - Due to principle shareholder, related party 7,650 7,650 - Convertible notes payable 273,159 505,862 232,703 Total current liabilities 1,392,898 1,674,383 281,485 Stockholders' Deficit Preferred Stock, Series A $.0001 par value, 500,000 shares authorized; none issued and outstanding 50 50 - Preferred Stock, Series B $.001 par value, 500,000 shares authorized; none issued and outstanding - - - Common Stock, $0.00001 par value, 199,000,000 shares authorized15,057,517 and 9,364 issued and outstanding, respectively 151 151 - Common stock payable - - - Additional paid-in capital 25,050,414 25,050,414 - Accumulated deficit (26,443,290 ) (26,724,775 ) (281,485 ) Total stockholders' deficit $ (1,392,675 ) $ (1,674,160 ) $ (281,485 ) The following reflects changes to net income and loss per share as a result of the restatement: As originally filed As restated Change Increase/ (decrease) Net income/(loss) $ (3,056,657 ) $ (3,338,142 ) $ (281,485 ) Loss per share, basic and dilutive $ (0.27 ) $ (0.29 ) $ (0.02 ) Weighted average shares outstanding, basic and dilutive 11,501,851 11,501,851 -

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Accrued Liabilities
Schedule of Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued expenses : September 30, 2019 December 31, 2018 Accounts payable $ 31,250 $ 3,000 Accrued interest 132,260 54,119 Accrued salaries, payroll taxes, penalties and interest (a) 997,361 807,108 Due to principle shareholder, related party 7,650 -

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2019
Convertible Notes Payable
Schedule of Short-term Debt	September 30, 2019 December31, 2018 Convertible promissory notes, various lending institutions, maturing at variable dates ranging from 180 days to one year from origination date, 8-10% interest and in default interest of 12-24%, convertible at discount to trading price (25-50%) based on various measurements of prior trading, at face value of remaining original note principal balance plus default penalties, net of unamortized debt discounts, attributable deferred financing costs in the amount of $-0- and $4,915, respectively. $ 505,862 $ 493,738 Principal 505,862 493,738 Debt discount - (4,915 ) Total Principal $ 505,862 $ 488,823
Summary of Convertible Note Transactions	September 30, 2019 December31, 2018 Convertible notes, January 1 $ 493,738 $ 364,721 Additional notes, face value - 65,000 Default Penalties 14,094 172,886 Payments and adjustments - - Settlement of debt - (20,000 ) Conversions of debt (1,970 ) (88,869 ) Unamortized debt discounts - (4,915 ) Convertible notes, balance $ 505,862 $ 488,823

Warrant Liabilities (Tables)

Warrant Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Warrant Liabilities
Schedule of common stock warrants outstanding	September 30, 2019 December 31, 2018 Warrants, January 1 66 122 Additions - - Conversions - (4 ) Forfeitures - (52 ) Warrants, balance 66 66 Weighted Average Exercise Intrinsic Warrants Price Value Outstanding, January 1 66 $ 7.74 $ 0.00 Warrants granted and issued - $ - $ - Warrants forfeited - $ - $ - Outstanding, September 30 66 $ 7.74 $ 0.00 Common stock issuable upon exercise of warrants 783,164 $ .50 $ 0.00 Number Average Weighted Number Weighted Outstanding Remaining Average Exercisable Average Exercise at September 30, Contractual Exercise at September 30, Exercise Price 2019 Life (Years) Price 2019 Price $ .228 66 0.55 $ .50 66 $ .50

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2019
Equity
Schedule of Classes and Series of Stock	Designation Par value Shares Authorized Common $ 0.00001 199,000,000 Preferred Stock Class, Series A $ 0.0001 500,000 Preferred Stock Class, Series B $ 0.0001 500,000

Background Information (Details

Background Information (Details Narrative)	9 Months Ended
	Sep. 30, 2019
Background Information
State of incorporation	Florida

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative)	9 Months Ended
	Sep. 30, 2019shares
Potential dilutive securities excluded from computation of EPS	3,308,837
March 1, 2019 [Member]
Reverse stock split	1 for 10,000

Restatement of financial stat_3

Restatement of financial statements (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Accrued Interest	$ 132,260		$ 132,260		$ 54,119
Interest Expense	27,360	$ 22,332	86,055	$ 56,274
As originally filed [Member]
Accrued Interest	83,478		83,478
Convertible Notes Payable	273,159		273,159
Interest Expense			65,355
Debt financing penalties			0
Gain on Settlement of Debt			246,691
As restated [Member]
Accrued Interest	132,260		132,260
Convertible Notes Payable	505,862		505,862
Interest Expense			86,055
Debt financing penalties			14,094
Gain on Settlement of Debt			0
Change Increase/ (decrease) [Member]
Accrued Interest	48,782		48,782
Convertible Notes Payable	$ 232,703		232,703
Interest Expense			20,700
Debt financing penalties			14,094
Gain on Settlement of Debt			$ (246,691)

Restatement of financial stat_4

Restatement of financial statements (Details 1) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Accounts payable	$ 31,250			$ 3,000
Accrued Interest	132,260			54,119
Accrued salaries and taxes	997,361			807,108
Due to principle shareholder, related party	638,122
Total current liabilities	1,674,383			1,353,050
Common Stock, $0.00001 par value, 199,000,000 shares authorized15,057,517 and 9,364 issued and outstanding, respectively	151			0
Additional paid-in capital	25,050,414			22,034,695
Accumulated deficit	(26,724,775)			(23,386,633)
Total stockholders' deficit	(1,674,160)	$ (1,601,888)	$ (1,545,071)	$ (1,351,888)	$ (1,199,090)	$ (1,045,475)	$ (1,068,877)	$ (1,200,879)
As originally filed [Member]
Accounts payable	31,250
Accrued Interest	83,478
Accrued salaries and taxes	997,361
Due to principle shareholder, related party	7,650
Convertible Notes Payable	273,159
Total current liabilities	1,392,898
Preferred Stock, Series A $.0001 par value, 500,000 shares authorized; none issued and outstanding	50
Preferred Stock, Series B $.001 par value, 500,000 shares authorized; none issued and outstanding	0
Common Stock, $0.00001 par value, 199,000,000 shares authorized15,057,517 and 9,364 issued and outstanding, respectively	151
Common stock payable	0
Additional paid-in capital	25,050,414
Accumulated deficit	(26,443,290)
Total stockholders' deficit	(1,392,675)
As restated [Member]
Accounts payable	31,250
Accrued Interest	132,260
Accrued salaries and taxes	997,361
Due to principle shareholder, related party	7,650
Convertible Notes Payable	505,862
Total current liabilities	1,674,383
Preferred Stock, Series A $.0001 par value, 500,000 shares authorized; none issued and outstanding	50
Preferred Stock, Series B $.001 par value, 500,000 shares authorized; none issued and outstanding	0
Common Stock, $0.00001 par value, 199,000,000 shares authorized15,057,517 and 9,364 issued and outstanding, respectively	151
Common stock payable	0
Additional paid-in capital	25,050,414
Accumulated deficit	(26,724,775)
Total stockholders' deficit	(1,674,160)
Change Increase/ (decrease) [Member]
Accounts payable	0
Accrued Interest	48,782
Accrued salaries and taxes	0
Due to principle shareholder, related party	0
Convertible Notes Payable	232,703
Total current liabilities	281,485
Preferred Stock, Series A $.0001 par value, 500,000 shares authorized; none issued and outstanding	0
Preferred Stock, Series B $.001 par value, 500,000 shares authorized; none issued and outstanding	0
Common Stock, $0.00001 par value, 199,000,000 shares authorized15,057,517 and 9,364 issued and outstanding, respectively	0
Common stock payable	0
Additional paid-in capital	0
Accumulated deficit	(281,485)
Total stockholders' deficit	$ (281,485)

Restatement of financial stat_5

Restatement of financial statements (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net income/(loss)	$ (73,622)	$ (147,809)	$ (3,338,142)	$ (549,468)
Loss per share, basic and dilutive	$ 0	$ (0.72)	$ (0.29)	$ (2.88)
Weighted average shares outstanding, basic and dilutive	15,094,469	204,589	11,501,851	190,962
As originally filed [Member]
Net income/(loss)			$ (3,056,657)
Loss per share, basic and dilutive			$ (0.27)
Weighted average shares outstanding, basic and dilutive			11,501,851
As restated [Member]
Net income/(loss)			$ (3,338,142)
Loss per share, basic and dilutive			$ (0.29)
Weighted average shares outstanding, basic and dilutive			11,501,851
Change Increase/ (decrease) [Member]
Net income/(loss)			$ (281,485)
Loss per share, basic and dilutive			$ (0.02)

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Going Concern
Net income/(loss)	$ (73,622)	$ (147,809)	$ (3,338,142)	$ (549,468)
Net cash used in operating activities			(18,589)	$ (104,093)
Accumulated deficit	(26,724,775)		(26,724,775)		$ (23,386,633)
Working capital deficit	$ (1,674,160)		$ (1,674,160)

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	1 Months Ended	3 Months Ended	6 Months Ended	9 Months Ended
	Jan. 23, 2018USD ($)integer$ / sharesshares	Mar. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)shares	Dec. 31, 2018shares	Mar. 02, 2018shares	Feb. 20, 2018shares	Mar. 04, 2013USD ($)
Due to principal shareholder, related party				$ 7,650	$ 0
Imputed interest rate				3.00%
Rent expense		$ 600		$ 900	900
Common stock, shares authorized | shares				200,000,000		199,000,000		9,999,000,000
Common stock, shares issued | shares				15,107,517		50,441
Chief Executive Officer [Member]
Common stock, shares authorized | shares				15,000,000
Price per share | $ / shares				$ 0.20
Value of shares for performance bonus				$ 3,000,000
Compensation expense			$ 90,000	90,000	90,000
Chief Executive Officer [Member] | Employment Agreement [Member]
Compensation expense				$ 90,000	$ 90,000
Due to related party, annual amount plus bonus									$ 120,000
Sole Officer and Director [Member] | Employment Agreement [Member]
Common stock, shares issued | shares	10,000
Convertible trading days | integer	10
Convertible stock price | $ / shares	$ 33
Preferred stock, shares value	$ 330,000
Sole Director and Chief Executive Officer [Member] | Series A Preferred Stock [Member]
Preferred stock, shares issued | shares					45		45

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Accounts Payable and Accrued expenses:
Accounts payable	$ 31,250	$ 3,000
Accrued Interest	132,260	54,119
Accrued salaries, payroll taxes, penalties and interest (a)	997,361	$ 807,108
Due to principal shareholder, related party	$ 7,650		$ 0

Accrued Liabilities (Details Na

Accrued Liabilities (Details Narrative) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Accrued salaries, payroll taxes, penalties and interest		$ 997,361		$ 807,108
Chief Executive Officer [Member]
Accrued compensation	$ 90,000	90,000	$ 90,000
Chief Executive Officer [Member] | Employment Agreement [Member]
Accrued compensation		$ 90,000	$ 90,000

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Convertible Notes Payable
Convertible promissory notes	$ 505,862	$ 493,738
Principal	505,862	493,738
Debt discount	0	(4,915)
Total Principal	$ 505,862	$ 488,823

Convertible Notes Payable (De_2

Convertible Notes Payable (Details 1) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Convertible Notes Payable
Convertible notes, January 1	$ 493,738	$ 364,721
Additional notes, face value		65,000
Default Penalties		172,886
Settlement of debt	0	(20,000)
Conversions of debt	(1,970)	(88,869)
Unamortized debt discount		(4,915)
Total Principal	$ 505,862	$ 488,823

Convertible Notes Payable (De_3

Convertible Notes Payable (Details Narrative) - USD ($)	Feb. 05, 2018	Oct. 06, 2017	Oct. 02, 2017	Jul. 10, 2017	Jul. 05, 2017	May 05, 2017	Mar. 13, 2017	Mar. 29, 2019	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Apr. 30, 2018	Jul. 08, 2017
Due to related party												$ 638,122
Convertible notes, balance												505,882		$ 493,738
Accrued Interest												$ 132,260		54,119
Gain on extinguishment of debt								$ 142,952	$ 20,589		$ 20,589		$ 20,589
Reserve share requirement shares issued												336,137
Owed principal amount												$ 108,053		93,959
Debt extinguishment principal amount												124,650		33,541
Owed accrued interest												16,486		7,061
Debt extinguishment accrued interest												32,277		39,710
Interest rate	0.12%
Debt principal amount												$ 542,942		$ 493,738
Common stock, shares issued												15,107,517		50,441
Common stock value												$ 151		$ 0
Debt discount												$ 0		$ 4,915
Common shares issued, shares												627,708		25,044
Common shares issued, amount														$ 80,251
Penalty amount	$ 92,886
Common shares to be issued												$ 1,561,741
Cancellation of common stock shares reserve														41,945
On July 8, 2017 [Member]
Accrued Interest														554
Common stock value												$ 3,350		11,250
Common shares issued, shares												335
Cancellation of common stock shares reserve														$ 49
Common stock shares issued for debt settlement														1,125
Debt settlement amount														$ 10,696
Warrant 1 [Member] | Secured Convertible Promissory Note [Member]
Warrants term period					5 years
Warrant per share					$ 5,000
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member]
Common stock value														$ 9,456
Common shares issued, shares														6,032
Warrants term period				5 years
Warrant per share				$ 500
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member] | Minimum [Member]
Capitalization costs							$ 6,000,000			$ 6,000,000
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note One [Member]
Debt discount							$ 10,326
Warrants term period							3 years
Warrant per share							$ 1,097
Market price of common stock							$ 57,500
Securities Purchase Agreement [Member] | Accredited Investors [Member]
Common stock, shares issued						115
Common stock value						$ 63,415
Convertible conversion description						During the three months ended September 30, 2018, the Company was required to increase the principal balance of the note by $5,000 pursuant to Section 1.3 of the Agreement which states that if the Borrower does not maintain or replenish the Reserved Amount within three (3) business days of the request of the Holder, the principal amount will increase by $5,000 for each such occurrence. In addition, under Section 1.4(g) of the Note, the Company was required to increase the principal amount of the Note by $15,000 due to the conversion price being less than $0.01. The penalties are tacked back to the Issue Date of the Note.
Amount received						$ 165,000
Securities Purchase Agreement [Member] | Lender one [Member]
Interest rate							10.00%
Debt discount														$ 20,000
Legal fees												$ 10,000
Amount received														150,000
Warrants term period							3 years
Securities Purchase Agreement [Member] | Warrant 1 [Member]
Convertible notes, balance					$ 175,000
Payment to accredited investor					$ 157,500
Securities Purchase Agreement [Member] | Warrant 1 [Member] | Tranche [Member]
Warrant per share												$ 5,000
Securities Purchase Agreement [Member] | Warrant 2 [Member] | Secured Convertible Promissory Note One [Member]
Warrants term period							3 years
Warrant per share							$ 1,097
Market price of common stock							$ 57,500
Convertible Note Payable Two [Member]
Due to related party														$ 93,959
Common shares issued, shares												1,561,827
Common stock shares issued for debt settlement														467
Debt settlement amount														$ 6,041
Legal fees														500
Convertible Notes Payable Five [Member]
Due to related party												$ 505,862		124,650
Accrued Interest												82,938		11,766
Debt extinguishment principal amount												1,970		38,210
Debt extinguishment accrued interest												$ 1,500
Common shares issued, shares												34,900
Common shares issued, amount												$ 4,970
Penalty amount												112,886
Convertible Notes Payables												$ 160,273
Convertible conversion description												The Note became due and payable on February 5, 2018 and the Company remains in default of its obligations under the Note. Interest on the Note is being accrued at the default rate of 12% per annum and the Company classified the Note as a current liability. The Company is required to have authorized and reserved three and one half (3.5) times the number of shares that is actually issuable upon full exercise of the Note. On February 5, 2018, the Company was obligated to pay a Default Sum calculated as 150% multiplied by the then outstanding entire balance and recorded a penalty in the amount of $92,886 for failing to pay at maturity.
Finance costs												$ 1,500
Convertible conversion description							The Market Price is the conversion factor multiplied by the average of the three lowest closing bid prices during the twenty trading days immediately preceding the applicable conversion. If the average of the three lowest closing bid prices is below $0.10, then the conversion factor is permanently reduced by 10%. If at any time the Company is not DTC eligible, then the conversion factor is further reduced by an additional 5%. At any time prior to the expiration date, the investor may elect a cashless exercise for any warrant shares equal to (i) the excess of the Current Market Value (Trade Price times the number of exercise shares) over the aggregate Exercise Price of the Exercise Shares, divided by (ii) the Adjusted Price (the lower of the Exercise Price of $0.25 or Market Price).
Convertible Notes Payable Four [Member] | Securities Purchase Agreement [Member]
Due to related party														275,129
Accrued Interest														35,292
Debt principal amount														$ 5,480
Common shares issued, shares														3,300
Common shares issued, amount														$ 6,480
Finance costs														1,000
Convertible conversion description												During the year ended December 31, 2018, the Company was required to increase the principal balance of the note by $5,000 pursuant to Section 1.3 of the Agreement which states that if the Borrower does not maintain or replenish the Reserved Amount within three (3) business days of the request of the Holder, the principal amount will increase by $5,000 for each such occurrence. In addition, under Section 1.4(g) of the Note, the Company was required to increase the principal amount of the Note by $15,000 due to the conversion price being less than $0.01.
Common shares reserved for future issuance												404,640
Convertible Promissory Note [Member] | Accredited Investor [Member] | Tranche [Member]
Amount received		$ 20,000
Convertible Promissory Note [Member] | Securities Purchase Agreement [Member]
Accrued Interest														3,727
Interest rate			12.00%
Common stock shares issued for debt settlement												15,813
Debt settlement amount												$ 53,000
Convertible conversion description			The Note is convertible into shares of the Company’s common stock after a period of 180 days at a conversion price equal to 61% multiplied by the average of the lowest two trading prices during the previous fifteen (15) days. After 180 days following the Issue Date, the Company will have no right of prepayment.
Amount received			$ 53,000
Convertible Promissory Note [Member] | Securities Purchase Agreement [Member] | Accredited Investors [Member]
Interest rate					5.00%
Debt principal amount					$ 175,000
Common stock, shares issued					1,788,561
Debt discount					$ 157,500
Convertible conversion description					The Holder has the right at any time to convert all or any part of unpaid principal and interest into common shares of the Company equal to 50% multiplied by the Market Price; that being the lowest (1) trading price for the common stock during the twenty-five trading days prior to the conversion date, subject to anti-dilution and market adjustments set forth in the Agreement.
Payment to accredited investor					$ 157,500
Warrants term period					5 years
Warrant per share					$ 0.05
Convertible Promissory Notes [Member] | Accredited Investors [Member]
Gain on extinguishment of debt		$ 20,589
Convertible conversion description		Each tranche paid under the Note matures in 12 months and is convertible into shares of the Company’s common stock after a period of six months at a conversion price equal to 50% of the lowest trading price per share during the previous ten (10) trading days.
Amount received		$ 150,000
Cancellation of common stock shares		50,000
Convertible Promissory Notes [Member] | Securities Purchase Agreements [Member]
Debt principal amount							$ 230,000
Convertible Notes Payable Three [Member] | Securities Purchase Agreement [Member]
Convertible conversion description												Interest on the Note was then accrued at the default rate of 24% per annum and the Company classified the Note as a current liability. The Note Holder could, at the Holder’s sole discretion, call the Note and impose the related default penalties. In this event, the Company would be obligated to pay 150% multiplied by the then outstanding entire balance and the Company would then also be in technical default of its Reserve requirement as it would have insufficient common shares authorized to cover the aggregate reserve requirement of all notes in default. The Company is required to have authorized and reserved three and ten (10) times the number of shares that is actually issuable upon full exercise of the Note.
Secured Convertible Promissory Note [Member] | Securities Purchase Agreement [Member]
Market price of common stock							$ 57,500
Secured Convertible Promissory Note [Member] | Securities Purchase Agreement [Member] | Warrant 1 [Member]
Warrants term period					5 years
Warrant per share					$ 5,000
Board of Directors [Member]
Due to related party															$ 65,000
Convertible notes, balance															30,306
Accrued Interest															1,347
Owed principal amount														124,650
Owed accrued interest														$ 11,766
Debt principal amount															$ 28,959
Board of Directors [Member] | Convertible Note Payable [Member]
Accrued Interest																$ 7,087
Debt principal amount																$ 20,775

Warrant Liabilities (Details)

Warrant Liabilities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Warrant Liabilities
Warrants, January 1	$ 66	$ 122
Conversions		(4)
Forfeitures		(52)
Warrants, balance	$ 66	$ 66

Warrant Liabilities (Details 1)

Warrant Liabilities (Details 1)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Warrants
Outstanding, beginning | shares	66
Outstanding, Ending | shares	66
Common stock issuable upon exercise of warrants | shares	783,164
Weighted Everage Exercise Price
Weighted average exercise price, outstanding	$ 7.74
Weighted average exercise price, outstanding	7.74
Common stock issuable upon exercise of warrants	0.50
Intrinsic value
Intrinsic value, Beginning balance	0
Intrinsic value, Ending balance	0
Common stock issuable upon exercise of warrants	$ 0

Warrant Liabilities (Details 2)

Warrant Liabilities (Details 2) - Warrant 1 [Member] - Secured Convertible Promissory Note [Member]	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Common Stock Issuable Upon Exercise of Warrants Outstanding, Exercise Price	$ 0.228
Common Stock Issuable Upon Exercise of Warrants Outstanding, Number Outstanding | shares	66
Common Stock Issuable Upon Exercise of Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	6 months 18 days
Common Stock Issuable Upon Exercise of Warrants Outstanding, Weighted Average Exercise Price	$ 0.50
Common Stock Issuable Upon Warrants Exercisable, Number Exercisable | shares	66
Common Stock Issuable Upon Warrants Exercisable, Weighted Average Exercise Price	$ 0.50

Warrant Liabilities (Details Na

Warrant Liabilities (Details Narrative) - USD ($)	Oct. 02, 2017	Jul. 10, 2017	Jul. 05, 2017	May 05, 2017	Mar. 13, 2017	Mar. 31, 2018	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Proceeds from issuance of warrants									$ 35,000
Issuance of warrant to purchase shares								122
Convertible promissory note principal amount							$ 273,159	$ 493,738
Common stock issuable upon exercise of warrants							783,164
Convertible Notes Payable Five [Member]
Convertible conversion description					The Market Price is the conversion factor multiplied by the average of the three lowest closing bid prices during the twenty trading days immediately preceding the applicable conversion. If the average of the three lowest closing bid prices is below $0.10, then the conversion factor is permanently reduced by 10%. If at any time the Company is not DTC eligible, then the conversion factor is further reduced by an additional 5%. At any time prior to the expiration date, the investor may elect a cashless exercise for any warrant shares equal to (i) the excess of the Current Market Value (Trade Price times the number of exercise shares) over the aggregate Exercise Price of the Exercise Shares, divided by (ii) the Adjusted Price (the lower of the Exercise Price of $0.25 or Market Price).
Securities Purchase Agreement [Member] | Lender one [Member]
Warrants term period					3 years
Securities Purchase Agreement [Member] | Accredited Investors [Member]
Convertible conversion description				During the three months ended September 30, 2018, the Company was required to increase the principal balance of the note by $5,000 pursuant to Section 1.3 of the Agreement which states that if the Borrower does not maintain or replenish the Reserved Amount within three (3) business days of the request of the Holder, the principal amount will increase by $5,000 for each such occurrence. In addition, under Section 1.4(g) of the Note, the Company was required to increase the principal amount of the Note by $15,000 due to the conversion price being less than $0.01. The penalties are tacked back to the Issue Date of the Note.
Securities Purchase Agreement [Member] | Convertible Promissory Note [Member]
Convertible conversion description	The Note is convertible into shares of the Company’s common stock after a period of 180 days at a conversion price equal to 61% multiplied by the average of the lowest two trading prices during the previous fifteen (15) days. After 180 days following the Issue Date, the Company will have no right of prepayment.
Securities Purchase Agreement [Member] | Convertible Promissory Note [Member] | Accredited Investors [Member]
Payment to accredited investor			$ 157,500
Warrants term period			5 years
Warrant per share			$ 0.05
Convertible conversion description			The Holder has the right at any time to convert all or any part of unpaid principal and interest into common shares of the Company equal to 50% multiplied by the Market Price; that being the lowest (1) trading price for the common stock during the twenty-five trading days prior to the conversion date, subject to anti-dilution and market adjustments set forth in the Agreement.
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member]
Market price of common stock					$ 57,500
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member]
Proceeds from issuance of warrants									35,000
Issuance of warrant to purchase shares							70
Warrant fair value									12,565
Warrant derivative liability							$ 0	$ 0
Warrants term period		5 years
Warrant per share		$ 500
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note One [Member]
Issuance of warrant to purchase shares					52
Warrant fair value					$ 47,174	$ 2,779
Warrants term period					3 years
Market price of common stock					$ 57,500
Market price descriptions					The Market Price, as calculated pursuant to the Warrant Agreement, was $1,097 per share
Warrant per share					$ 1,097
Warrant 1 [Member] | Secured Convertible Promissory Note [Member]
Warrant fair value									12,565
Warrants term period			5 years
Warrant per share			$ 5,000
Gain on write off warrant liability							$ 35,047
Market Price conversion description							each tranche received under the Note divided by $0.05, as adjusted from time to time pursuant to the terms and conditions of the Warrant.
Issuance of common stock									350,000
Common Stock Issuable Upon Exercise of Warrants Outstanding, Exercise Price							$ 0.228
Warrant 1 [Member] | Securities Purchase Agreement [Member]
Convertible promissory note principal amount			$ 175,000
Payment to accredited investor			$ 157,500
Warrant 1 [Member] | Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member]
Warrant fair value									$ 12,565
Warrants term period			5 years
Warrant per share			$ 5,000
Warrant 1 [Member] | Securities Purchase Agreement [Member] | Tranche [Member]
Issuance of warrant to purchase shares							70
Antidilitive securities descriptions								The Warrant may be exercised in whole or in part at $5,000 per share, subject to anti-dilution adjustments set forth in the Agreement. If the Market Price is greater than the Exercise Price, the Warrant Holder may elect to receive Warrant shares pursuant to a cashless exercise. The Market Price means the highest traded price of the Company’s common stock during the twenty (20) trading days prior to the date of the respective Exercise Notice.
Common stock issuable upon exercise of warrants							783,164
Warrant per share							$ 5,000
Warrant 2 [Member] | Securities Purchase Agreement [Member] | Secured Convertible Promissory Note One [Member]
Issuance of warrant to purchase shares					52				150,000
Convertible promissory note principal amount					$ 230,000
Warrant per share					$ 1,097
Warrant fair value					$ 0
Warrant derivative liability							$ 0	$ 0
Warrants term period					3 years
Market price of common stock					$ 57,500
Warrant per share					$ 1,097
Warrant [Member]
Convertible conversion description							The warrants convert at a rate of $0.228 per warrant, based on anti-dilution adjustments to the exercise price.

Equity (Details)

Equity (Details) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Common Stock, Par Value	$ 0.00001	$ 0.00001
Common stock, shares authorized	200,000,000	200,000,000
Preferred Stock A [Member]
Common Stock, Par Value	$ 0.0001
Preferred Stock, Shares Authorized	500,000	500,000
Preferred Stock B [Member]
Common Stock, Par Value	$ 0.0001
Preferred Stock, Shares Authorized	500,000	500,000

Equity (Details Narrative)

Equity (Details Narrative)	May 08, 2019USD ($)$ / sharesshares	Apr. 10, 2019USD ($)$ / sharesshares	Mar. 02, 2018USD ($)shares	Jul. 10, 2017USD ($)$ / shares	Jul. 05, 2017USD ($)$ / shares	Mar. 13, 2017USD ($)$ / sharesshares	Mar. 31, 2018USD ($)	Jan. 23, 2018USD ($)integer$ / sharesshares	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)shares	Mar. 01, 2018$ / shares	Feb. 20, 2018shares	May 05, 2017USD ($)
Rent expense												$ 900	$ 900
Common stock issued, shares | shares												627,708		25,044
Principal amount														$ 33,541
Common stock issued, amount														80,251
Common stock value									$ 151			$ 151		0
Interest expense									(16,654)	$ (15,607)	$ (18,334)	$ (48,198)	$ (33,942)
Reverse stock split | shares												200,000,000
Dividend received				$ 500
Description of Reverse stock split												1-for-10,000
Conversion fees														8,500
Convertible promissory note principal amount									$ 273,159			$ 273,159		$ 493,738
Issuance of warrant to purchase shares | shares														122
Unamortized debt discounts														$ (4,915)
Common stock, share authorized | shares									200,000,000			200,000,000		199,000,000			9,999,000,000
Common Stock, par value | $ / shares									$ 0.00001			$ 0.00001		$ 0.00001
Debt extinguishment principal amount												$ 124,650		$ 33,541
Proceeds from issuance of warrants															$ 35,000
Chief Executive Officer [Member]
Common stock, share authorized | shares									15,000,000			15,000,000
Price per share | $ / shares									$ 0.20			$ 0.20
Value of shares for performance bonus									$ 3,000,000			$ 3,000,000
Sole Officer and Director [Member] | Employment Agreement [Member]
Common stock issued, shares | shares								10,000
Preferred stock shares value								$ 330,000
Trading period | integer								10
Closing stock price | $ / shares								$ 33
Sole Director and Chief Executive Officer [Member] | Non Convertible Series A Preferred Shares [Member]
Preferred Stock, Par Value | $ / shares																$ 0.0001
Share issued for accrued compensation | shares			449,065
Liquidation preference per share | $ / shares																$ 200
Accrued compensation			$ 112,266
Transaction cost			$ 8,981
Secured Convertible Promissory Note [Member] | Warrant 1 [Member]
Warrant fair value															12,565
Warrants term period					5 years
Warrant per share | $ / shares					$ 5,000
Securities Purchase Agreement [Member] | Lender one [Member]
Unamortized debt discounts														$ 20,000
Warrants term period						3 years
Securities Purchase Agreement [Member] | Accredited Investors [Member]
Common stock value																		$ 63,415
Securities Purchase Agreement [Member] | Warrant 1 [Member]
Convertible promissory note principal amount					$ 175,000
Securities Purchase Agreement [Member] | Warrant 1 [Member] | Tranche [Member]
Issuance of warrant to purchase shares | shares									70			70
Warrant per share | $ / shares									$ 5,000			$ 5,000
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member]
Common stock issued, shares | shares														6,032
Common stock value														$ 9,456
Issuance of warrant to purchase shares | shares									70			70
Price per share | $ / shares				$ 5,000
Warrant fair value															12,565
Warrants term period				5 years
Warrant per share | $ / shares				$ 500
Proceeds from issuance of warrants															$ 35,000
Warrant derivative liability									$ 0			$ 0		0
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note One [Member]
Issuance of warrant to purchase shares | shares						52
Unamortized debt discounts						$ 10,326
Warrant fair value						$ 47,174	$ 2,779
Warrants term period						3 years
Warrant per share | $ / shares						$ 1,097
Market price of common stock						$ 57,500
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note One [Member] | Warrant 2 [Member]
Convertible promissory note principal amount						$ 230,000
Issuance of warrant to purchase shares | shares						52									150,000
Warrant fair value						$ 0
Warrants term period						3 years
Warrant per share | $ / shares						$ 1,097
Warrant derivative liability									$ 0			$ 0		0
Market price of common stock						$ 57,500
Joint Venture Agreement [Member] | Stock Compensation [Member]
Common stock issued, shares | shares		1,250,000
Common stock value		$ 687,500
Price per share | $ / shares		$ 0.55
Stock split description		The parties have agreed that any projects undertaken jointly from which any funds are raised through the joint venture shall be split 50% to the Company and 50% to the third party.
Consulting Agreement Third Party [Member] | Stock Compensation [Member]
Common stock issued, shares | shares	20,000	1,250,000
Common stock value	$ 10,000	$ 687,500
Price per share | $ / shares	$ 0.50	$ 0.55
Convertible Notes Payable Five [Member]
Common stock issued, shares | shares												34,900
Common stock issued, amount												$ 4,970
Debt extinguishment principal amount												$ 1,970		$ 38,210
Convertible Notes Payable Four [Member] | Securities Purchase Agreement [Member]
Common stock issued, shares | shares														3,300
Common stock issued, amount														$ 6,480
Convertible Promissory Note [Member] | Securities Purchase Agreement [Member] | Accredited Investors [Member]
Unamortized debt discounts					$ 17,500
Warrants term period					5 years
Warrant per share | $ / shares					$ 0.05
Secured Convertible Promissory Note [Member] | Securities Purchase Agreement [Member]
Market price of common stock						$ 57,500
Secured Convertible Promissory Note [Member] | Securities Purchase Agreement [Member] | Warrant 1 [Member]
Warrant fair value															$ 12,565
Warrants term period					5 years
Warrant per share | $ / shares					$ 5,000

Subsequent Event (Details)

Subsequent Event (Details) - shares	Sep. 30, 2019	Dec. 31, 2018
Common stock, shares issued	15,107,517	50,441
Efrat Afek [Member]
Common stock, shares issued	1,876,875
Series A Preferred Stock, shares to Issue	62,500
Ralph Milman [Member]
Common stock, shares issued	1,876,875
Series A Preferred Stock, shares to Issue	62,500
Ronan Koubi [Member]
Common stock, shares issued	3,753,751
Series A Preferred Stock, shares to Issue	125,000
The Q Trust [Member]
Common stock, shares issued	3,003,000
Series A Preferred Stock, shares to Issue	105,000
Ronald Minsky [Member]
Common stock, shares issued	2,552,551
Series A Preferred Stock, shares to Issue	80,000
The Apollo Family Trust [Member]
Common stock, shares issued	1,951,950
Series A Preferred Stock, shares to Issue	65,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 13, 2020	Feb. 03, 2020	Jan. 15, 2020	Jan. 13, 2020	Jul. 29, 2020	Dec. 20, 2019	Oct. 12, 2020	Apr. 23, 2020	Apr. 16, 2020	Feb. 25, 2020	Feb. 14, 2020	Jan. 07, 2020	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Jul. 10, 2017
Common stock shares	500,000
Preferred Stock shares	15,015,002
Cash paid													$ 223	$ 1,162	$ 12,255	$ 51,396
Subsequent Event [Member] | Convertible Note Payable [Member]
Original principal amount							$ 230,000
Subsequent Event [Member] | Chief Executive Officer [Member]
Common stock shares issued during the period								2,000,000	400,000	1,000,000	500,000	100,000
Securities Purchase Agreement [Member] | Secured Convertible Promissory Note [Member]
Price per share																	$ 5,000
Auctus Fund, LLC [Member] | Securities Purchase Agreement [Member] | Subsequent Event [Member]
Common stock warrant purchase						$ 1,100,000
Bears interest rate					12.00%	12.00%
Convertible promissory note payable					$ 575,000
Warrant coverage percentage					100.00%
Florida Beauty Flora, Inc [Member] | Subsequent Event [Member] | Secured Convertible Promissory Note [Member]
Bears interest rate		12.00%
Convertible promissory note payable		$ 277,750
Cash payment percentage		150.00%
Conversion price percentage		50.00%
Florida Beauty Flora, Inc [Member] | Subsequent Event [Member] | Exchange Agreement [Member]
Common stock shares	500,000			500,000
Preferred Stock shares	15,015,002			15,015,002
Florida Beauty Flora, Inc [Member] | Securities Purchase Agreement [Member] | Subsequent Event [Member]
Disbursement of proceeds			$ 1,100,000
Mr. Robert DeAngelis [Member] | Subsequent Event [Member] | Exchange Agreement [Member]
Common stock shares	100,000
Return amount	$ 350,000
Cash paid	100,000
Remaining balance	150,000
Installments payables	$ 75,000
Price per share	$ 1
Mr. Robert DeAngelis [Member] | Subsequent Event [Member] | Exchange Agreement 1 [Member]
Common stock shares				100,000
Return amount				$ 350,000
Cash paid				100,000
Remaining balance				150,000
Installments payables				$ 75,000
Price per share				$ 1