US Lighting (USLG) 10-K 14 Apr 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	U.S. Lighting Group, Inc.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		99,934,825
Entity Public Float			$ 7,997,635
Amendment Flag	false
Entity Central Index Key	0001536394
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-55689
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	46-3556776
Entity Address, Address Line One	1148 East 222nd Street
Entity Address, City or Town	Euclid
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44117
City Area Code	216
Local Phone Number	896-7000
Title of 12(b) Security	None
Entity Interactive Data Current	Yes
Auditor Name	BF Borgers CPA PC
Auditor Firm ID	5041
Auditor Location	Lakewood, CO

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Audited) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 124,529	$ 289,000
Accounts Receivable	5,950
Prepaid expenses and other current assets	87,174	157,000
Inventory	200,162	65,000
Deposits and other assets		9,000
Investment in trading securities		1,647,000
Total Current Assets	417,815	2,167,000
Property and equipment, net	2,298,107	1,848,000
Total Assets	2,715,922	4,015,000
Current Liabilities:
Accounts payable	607,647	77,000
Accrued expenses	111,223	33,000
Customer advance payments	0	10,000
Accrued payroll to a former officer	125,167	686,000
Convertible notes payable	0	60,000
Loan payable– current portion	140,905	82,000
Loans payable, related party	176,000	1,458,000
Total Current Liabilities	1,160,942	2,406,000
Loans payable, net of current portion, related party	7,004,629
Loans payable, net of current portion	300,351	344,000
Total Liabilities	8,465,922	2,750,000
Commitments and Contingencies
Shareholders’ Equity (Deficit):
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding
Common stock, $0.0001 par value, 100,000,000 shares authorized; 99,934,825 and 97,848,735 shares issued and outstanding, at December 31, 2022, and 2021 respectively	10,209	10,000
Additional paid-in-capital	19,771,111	17,796,000
Accumulated deficit	(25,531,320)	(16,541,000)
Total Shareholders’ (Deficit) Equity	(5,750,000)	1,265,000
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	$ 2,715,922	$ 4,015,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Audited) (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	99,934,825	97,848,735
Common stock, shares outstanding	99,934,825	97,848,735

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Audited) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Sales	$ 1,083,114	$ 67,000
Cost of goods sold	1,217,196
Gross profit (loss)	(134,082)	67,000
Operating expenses:
Selling, general and administrative expenses	1,603,565	1,109,000
Product development costs	0	40,000
Total operating expenses	1,603,565	1,149,000
Loss from operations	(1,737,647)	(1,082,000)
Other income (expense):
Other income, net	60,931	70,000
Gain on extinguishment of debt		52,000
Unrealized gain (loss) from investments	(306,281)	251,000
Realized gain from Investments (loss)	0	121,000
Interest income	4,232	15,000
Interest expense, net	(156,977)	(9,000)
Interest expense, related party		(104,000)
Gain on disposal of fixed assets	23,422
Total other income (expense)	(374,673)	396,000
Net loss from continuing operations	(2,112,320)	(686,000)
Net income from sale of discontinued operations		3,915,000
Net loss from discontinued operations		(176,000)
Net income from sale of discontinued operations		3,053,000
Net loss from related party - Mig Marine acquisition	(6,878,000)
Net income (loss)	$ (8,990,320)	$ 3,053,000
Basic loss per share from continuing operations (in Dollars per share)	$ (0.01)	$ (0.01)
Basic income (loss) per share from discontinued operations (in Dollars per share)		0.04
Basic income (loss) per share (in Dollars per share)	(0.09)	0.03
Diluted income (loss) per share (in Dollars per share)	$ (0.09)	$ 0.03
Weighted average common shares outstanding, basic (in Shares)	98,570,258	97,446,201
Weighted average common shares outstanding, diluted (in Shares)	98,570,258	97,446,201

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders’ Equity (Deficit) (Audited) - 12 months ended Dec. 31, 2022 - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Preferred Stock	Total
Balance at Dec. 31, 2021	$ 10,000	$ 17,798,540	$ (16,541,000)		$ 1,265,000
Balance (in Shares) at Dec. 31, 2021	97,848,735
Forgiveness of related party debt		1,761,000			1,761,000
Sales of common Stock	$ 140	139,860			140,000
Sales of common Stock (in Shares)	1,400,000
Stock compensation	$ 69	71,711			71,780
Stock compensation (in Shares)	686,090
Net income (loss)			(8,990,320)		(8,990,320)
Balance at Dec. 31, 2022	$ 10,209	$ 19,771,111	$ (25,531,320)		$ (5,750,000)
Balance (in Shares) at Dec. 31, 2022	99,934,825

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Audited) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net (loss) income	$ (8,990,320)	$ 3,053,000
Adjustments to reconcile net loss to net cash (used) provided by operating activities:
Income from discontinued operations		(3,739,000)
Depreciation	74,523	51,000
Stock issued for services	70,630	55,000
Unrealized gain (loss) from investments	306,281	(372,000)
Gain on extinguishment of debt		(52,000)
Changes in Assets and Liabilities:
Accounts receivable	(5,950)	40,000
Inventory	(135,162)	0
Prepaid expenses and other current assets	69,826	(57,000)
Deposits & other assets	9,000
Accounts payable	473,146	(13,000)
Customer advanced payments	(10,000)	10,000
Accruals	0	6,000
Notes Payable related party	6,878,000
Accrued interest on loans	78,223	5,000
Accrued interest on related party loans	126,296	(100,000)
Accrued payroll to a former officer	(482,150)	94,000
Operating cashflow from discontinued operations	0	4,002,000
Net cash (used) provided by operating activities	(1,537,657)	2,983,000
Cash Flows from Investing Activities:
Purchase of property and equipment	(644,630)	(159,000)
Investment in trading securities		(3,800,000)
Sale of fixed assets	120,000	400,000
Proceeds from investments	1,340,719	2,525,000
Net cash provided (used) by investing activities	816,089	(1,034,000)
Cash Flows from Financing Activities:
Proceeds from sale of common stock	140,000	301,000
Proceeds from common stock compensation	71,780	0
Proceeds from loans payable		146,000
Proceeds received from notes payable, related party	629,857
Payment of loans payable	122,497	(103,000)
Payments on notes payable related party	(407,037)	(2,112,000)
Net cash used in financing activities	557,097	(1,768,000)
Net change in cash	(164,471)	181,000
Cash beginning of period	289,000	108,000
Cash end of period	124,529	289,000
Supplemental Cash Flow Information:
Interest paid	90,533	531,000
Taxes paid		$ 2,000

Organization

Organization	12 Months Ended
	Dec. 31, 2022
Organization [Abstract]
ORGANIZATION	NOTE 1 – ORGANIZATION US Lighting Group, Inc. (the “Company”) was founded in 2003 in accordance with the laws of Florida and is located in Euclid, Ohio. US Lighting Group, Inc. is a parent company comprised of four subsidiaries — Cortes Campers, LLC, a brand of high-end molded fiberglass campers, Futuro Houses, LLC, which is focused on design and sales of molded fiberglass homes, Fusion X Marine, LLC, a high-performance boat designer, and MIG Marine Corporation, a composite manufacturing company that produces proprietary molded fiberglass products for our other business lines. On January 12, 2022, we formed Futuro Houses, LLC, a Wyoming company, to design, market and distribute molded fiberglass homes. Throughout 2022, Futuro Houses engaged in engineering and development of our first “UFO” themed home model inspired by the original Futuro house designed by Finnish architect Matti Suuronen. As of December 31, 2022, the division had not generated revenue. On August 5, 2022, we acquired MIG Marine Corporation (“Mig Marine”), a fiberglass manufacturing company founded in 2003. With the acquisition of Mig Marine, we were able to streamline our manufacturing processes, improve production cycles and scale to meet the demand of Cortes Campers generated order back-log. We plan to expand our manufacturing footprint, enhance production techniques, and develop more products in the RV, marine, and composite housing sectors. Current R&D efforts are directed towards future tow-behind camper models under the Cortes Campers brand as well as prefabricated housing segment. As of December 31, 2022, our revenue was driven by shipments of fiberglass campers marketed under the Cortes Campers brand.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Dollar amounts are rounded to the nearest thousands of dollars. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk in cash. Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended December 31, 2022, and December 31, 2021, respectively, held in the Company’s investment account. Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Cortes Campers, LLC and - MIG Marine Corp. All intercompany transactions and balances have been eliminated in consolidation. Basic and Diluted Earnings Per Share Basic earnings per share are computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed by dividing the net income applicable to common shareholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. The dilutive effect of potentially dilutive securities is reflected in diluted net income per share if the exercise prices were lower than the average fair market value of common shares during the reporting period. As of December 31, 2022, and December 31, 2021, respectively, there are no shares of common stock issuable under convertible note agreements. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Update (“ASU”) No. 2014-09. This standard provides authoritative guidance clarifying the principles for recognizing revenue and developing a common revenue standard for U.S. generally accepted accounting principles. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in the exchange for those goods or services. Under this guidance, revenue is recognized when control of promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company reviews its sales transactions to identify contractual rights, performance obligations, and transaction prices, including the allocation of prices to separate performance obligations, if applicable. Revenue and costs of sales are recognized once performance obligations are satisfied, and control of ownership is transferred to the customer. Accounts Receivable The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for doubtful accounts and returns is established through a provision reducing the carrying value of receivables. On December 31, 2022, and December 31, 2021, the Company determined that no allowance for doubtful accounts was necessary. Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. The Company provides inventory adjustments based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount is measured as the difference between the cost of the inventory and market based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The Company has determined the estimated useful lives of its property and equipment, as follows: Building 40 years Building and improvements 7 - 15 years Vehicles 5 years Office equipment 3 years Furniture and fixtures 7 years Production molds and fixtures 5 years Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the related accounts and the resulting gain or loss is reflected in the statements of operations. Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is an indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. Product Development Costs Product development costs are capitalized in the period incurred. The costs primarily consist of prototype and testing costs. Product development costs for the years ended December 2022 and 2021, were $0 and $40,000, respectively. Costs related to production of molds and tooling are capitalized as construction in progress or fixed asset once put in service. Shipping and Handling Costs The Company’s shipping and handling costs relating to inbound and outbound freight are reported as cost of goods sold in the consolidated Statements of Operations. The Company classifies amounts billed to customers for shipping fees as revenues. Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company has not recorded a valuation allowance against its deferred tax assets as of December 31, 2022, and 2021. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes. Fair Value Measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars 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. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Inputs, other than Level 1, that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of financial instruments such as cash, accounts receivable, inventories, accounts payable and accrued liabilities, accrued payroll liabilities, and advanced customer deposits, approximate the related fair values due to the short-term maturities of these instruments. The carrying values of the line of credit and notes payable approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. The Company on occasion will compensate vendors by issuing stock in lieu of a cash payment. Recently Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2022
Liquidity [Abstract]
LIQUIDITY	NOTE 3 – LIQUIDITY The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. During the year ended December 31, 2022, the Company realized net loss of $8,990,320 and cash used in operating activities was ($1,537,657), compared to cash provided by operating activities of $2,983,000 in the prior year period. Based on current projections, we believe our available cash on-hand, our current efforts to market and sell our products, and our ability to significantly reduce expenses, will provide sufficient cash resources to satisfy our operational needs, for at least one year from the date these financial statements are issued. During 2022, the Company increased its production and sales of travel campers. At December 31, 2022, the Company had cash on hand in the amount of $124,529. Management estimates that the current cash funds combined with accounts receivable and backorders of approximately $357,220 may not be sufficient to continue operations. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company can obtain additional financing, it may contain undue restrictions on our operations in the case of debt financing, or cause substantial dilution for our stockholders, in the case or equity financing.

Investment in Trading Securitie

Investment in Trading Securities	12 Months Ended
	Dec. 31, 2022
Investment in Trading Securities [Abstract]
INVESTMENT IN TRADING SECURITIES	NOTE 4 – INVESTMENT IN TRADING SECURITIES On May 17, 2020, the Company purchased $3,800,000 of various mutual fund assets from a broker. This investment meets the criteria of level one inputs for which quoted market prices are available in active markets for identical assets or liabilities as of the reporting date. As of September 30, 2022, these assets have all been sold. The Company has adjusted the reported amounts for these investments to market value resulting in a realized loss and unrealized loss of $288,281 and $18,000, respectively, as of the year ended December 31, 2022. The Company does not intend to be an investment company and does not intend to be engaged in the business of investing, reinvesting, owning, holding or trading in securities. As such, the Company intends to rely on Rule 3a-2 under the Investment Company Act, which provides an exclusion from the definition of “investment company” for issuers meeting certain criteria. The Company will endeavor to ensure that it is compliant with the conditions for relying on this rule, within the time period permitted by Rule 3a-2. In an effort to comply with this exclusion, the Company has liquidated all securities in Ameriprise Investments. The Company no longer owns securities having a value exceeding 40% of the value of such the Company’s total assets on an unconsolidated basis. Such course of action has been approved and authorized by the Company’s Board of Directors by unanimous written consent on August 17, 2021.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment for continuing operations consist of the following at December 31, 2022, and 2021: December 31, December 31, 2022 2021 Building and improvements $ 664,183 $ 664,000 Land 96,000 96,000 Vehicles 146,893 319,000 Office equipment 18,421 24,000 Furniture and fixtures 4,746 5,000 Production molds and fixtures 1,095,758 851,000 Tooling and fixtures 462,570 52,000 Other equipment 72,059 — Total property and equipment cost 2,560,630 2,011,000 Less: accumulated depreciation and amortization (262,523 ) (163,000 ) Property and equipment, net $ 2,298,107 $ 1,848,000 Depreciation expense for the years ended December 31, 2022, and 2021 were $166,046 and $51,000, respectively.

Accrued Payroll to Officer

Accrued Payroll to Officer	12 Months Ended
	Dec. 31, 2022
Accrued Payroll to Officer [Abstract]
ACCRUED PAYROLL TO OFFICER	NOTE 6 – ACCRUED PAYROLL TO OFFICER Beginning in January 2018, the Company’s (former) President and CEO (Paul Spivak) voluntarily elected to defer payment of his employment compensation. The balance of the compensation owed to the Company’s (former) President and CEO was $536,000 and $125,167 as of December 31, 2022, and 2021, respectively. Deferral of wages was halted on August 9, 2021, when the Company’s President and CEO resigned. Please see Note 14 for a more complete discussion. As of the date of this report, Paul Spivak is no longer an executive officer or director of the Company.

Loans Payable to Related Partie

Loans Payable to Related Parties	12 Months Ended
	Dec. 31, 2022
Loans Payable to Related Parties [Abstract]
LOANS PAYABLE TO RELATED PARTIES	NOTE 7 – LOANS PAYABLE TO RELATED PARTIES Loans payable to related parties consists of the following at December 31, 2022 and 2021: 2022 2021 Loan payable to officers/shareholders (a) $ 7,054,333 $ 407,000 Loan Payable to related party - past due (b) 126,296 - Total loans payable to related parties 7,180,629 407,000 Loan payable to related party, current portion (302,296 ) (407,000 ) Total loans payable to related parties 6,878,333 - On August 5, 2022, the Company acquired Mig Marine Corporation (“Mig Marine”), from the Company’s former President and majority shareholder. The Company agreed to pay $6,833,333 in exchange for all the shares of Mig Marine Corporation in a 100% seller-financed transaction. A ten percent (10%) deposit of $638,333 will be payable on or before August 05, 2023. The balance will be by a promissory note in the amount of $6,195,000. This sixty-month note matures on August 05, 2027, requires monthly payments of $120,488, carries an interest rate of 6.25%, and is secured by the assets of Mig Marine Corporation. The loan balance on December 31, 2022, including accrued interest, was $7,004,629. During the year ended December 31, 2022, the Company accrued interest of $126,296 and did not make any principal and interest payments, leaving a balance outstanding of accrued interest only of $126,296 at December 31, 2022. a. On December 1, 2016, the Company acquired Intellitronix Corporation from the Company’s former President and majority shareholder. The Company agreed to pay $4,000,000 in exchange for all the shares of Intellitronix Corporation. The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation. The loan balance on December 31, 2020, including accrued interest, was $2,130,000. During the year ended December 31, 2021, the Company accrued interest of $89,000 and made principal and interest payments of $1,812,000, leaving a balance outstanding of accrued interest only of $407,000 at December 31, 2021. This loan was accounted for at the holding company level and at the Intellitronix subsidiary level. Appropriate eliminations were made as part of consolidation. The loan was paid in full in 2022. On August 5, 2022, The Company acquired MIG Marine and assumed a 6.25% interest bearing note in the amount of $6,878,333; the note is payable to its majority shareholder, Paul Spivak. During the fourth quarter of 2022, there was a loan for $100,000 from the majority shareholder and another for $76,000 from The Company’s President & CEO, both these loans are non-interest-bearing loans. b. As of December 31, 2022, The Company accrued $126,296 in interest payable to the majority shareholder, Paul Spivak; this is in relation to the August 5, 2022, acquisition of MIG Marine. Loan payments to related parties were made through a combination of direct payments to the noteholder and instructions from the noteholder to pay obligations to others on their behalf.

Loans Payable

Loans Payable	12 Months Ended
	Dec. 31, 2022
Loans Payable [Abstract]
LOANS PAYABLE	NOTE 8 – LOANS PAYABLE We have the following outstanding loan as of December 31, 2022: December 31, December 31, 2022 2021 Real Estate loan (a) $ 259,450 $ 260,000 Vehicle loans (b) 59,671 63,000 Working capital (c) 122,135 25,000 Convertible note 0 58,000 Total loans payable 441,256 426,000 Loans payable, current portion (140,905 ) (344,000 ) Loans payable, net of current portion $ 280,000 $ 82,000 (a) On August 26, 2020, the Company entered into a loan agreement with Apex Commercial Capital Corp. in the principal amount of $265,339 with interest at 9.49% per annum and due on September 10, 2030. The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835. The loan is guaranteed by the Company, the Company’s former Chief Executive Officer, and secured by the Company’s real estate. The loan balance on December 31, 2022, was $259,450. During the year ended December 31, 2022, the Company made principal payments of $3,084 leaving a total of $259,450 owed at December 31, 2022. (b) The Company purchases vehicles for employees and research and development activities. Generally, vehicles are sold or traded in at the end of the vehicle loan period. The aggregate vehicle loan balance on two vehicles was $59,671 at December 31, 2022, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%. (c) On November 7, 2022, the Company entered into a $150,000 term loan with Fresh Funding related to the working capital for the production of campers. The loan requires weekly payments of $3,981 over the term of 12 months, has an interest rate of 38% per annum, and is secured by both the majority shareholder and the current CEO. The loan balance on December 31, 2022, was $122,135. During the year ended December 31,2022, the Company made principal payments of $23,369, and interest payments of $61,497. The following sets forth the loan payments, including interest, for the years ended December 31: 2022 $ 82,000 2023 $ 140,905 2024 $ 44,000 2025 $ 44,000 2026 $ 44,000 Thereafter $ 86,351 Total $ 441,256

Convertible Secured Note Payabl

Convertible Secured Note Payable	12 Months Ended
	Dec. 31, 2022
Convertible Secured Note Payable [Abstract]
CONVERTIBLE SECURED NOTE PAYABLE	NOTE 9 – CONVERTIBLE SECURED NOTE PAYABLE As of June 4, 2021, the remaining Convertible Note was no longer convertible into shares of common stock since the conversion rights expired on June 4,2021, and the note stopped accruing interest on its maturity date on June 5, 2021. During the year 2022, this note was reclassified to accounts payable.

Shareholders_ Equity

Shareholders’ Equity	12 Months Ended
	Dec. 31, 2022
Shareholders’ Equity [Abstract]
SHAREHOLDERS' EQUITY	NOTE 10 – SHAREHOLDERS’ EQUITY Common shares issued for cash During the year ended December 31, 2022, and 2021, the Company received proceeds of $141,150 and $301,000 on the private placement of 1,439,000 and 2,012,000 shares of common stock, at an average price of $0.10 and $0.15 per share, respectively. During the year ended December 31, 2022, the Company issued 647,090 shares of common stock for services for a total non-cash expense of $70,630. Summary of Warrants There were no warrants granted or exercised during 2022. Warrants for the period ended December 31, 2022, are $0.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Income taxes [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES At December 31, 2021, the Company had available Federal and state net operating loss carryforwards to reduce future taxable income. The amounts available were approximately $1,500,000 for Federal and state purposes. The carryforwards expire in various amounts through 2041. Given the Company’s history of net operating losses, management has determined that it is more likely than not that the Company will not be able to realize the tax benefit of the carryforwards. Accordingly, the Company has not recognized a deferred tax assets for this benefit. Section 382 generally limits the use of NOLs and credits following an ownership change, which occurs when one or more 5 percent shareholders increase their ownership, in aggregate, by more than 50 percentage points over the lowest percentage of stock owned by such shareholders at any time during the “testing period” (generally three years). Effective January 1, 2007, the Company adopted FASB guidelines that address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. This guidance also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. At the date of adoption, and as of December 31, 2022, and 2021, the Company did not have a liability for unrecognized tax benefits, and no adjustment was required at adoption. The Company’s policy is to record interest and penalties on uncertain tax provisions as income tax expense. As of December 31, 2022, and 2021, the Company has not accrued interest or penalties related to uncertain tax positions. Additionally, tax years 2018 through 2022 remain open to examination by the major taxing jurisdictions to which the Company is subject. Upon the attainment of taxable income by the Company, management will assess the likelihood of realizing the tax benefit associated with the use of the carryforwards and will recognize the appropriate deferred tax asset at that time. The Company’s effective income tax rate differs from the amount computed by applying the federal statutory income tax rate to loss before income taxes as follows: December 31, December 31, 2022 2021 Income tax benefit at federal statutory rate (21.0 )% (21.0 )% State income tax benefit, net of federal benefit (6.0 )% (6.0 )% Change in valuation allowance 27.00 % 27.00 % Income taxes at effective tax rate - % - % December 31, December 31, 2022 2021 The components of deferred taxes consist of the following: Net operating loss carryforwards $ 8,990,320 $ 1,500,000 Deferred Tax Asset 2,427,386 405,000 Less: Valuation allowance (2,427,386 ) (405,000 ) Net deferred tax assets $ - $ -

Legal Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2022
Legal Proceedings [Abstract]
LEGAL PROCEEDINGS	NOTE 12 – LEGAL PROCEEDINGS There were no reportable legal proceedings initiated, or material developments in previously reported legal proceedings for the year ended December 31, 2022.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS On June 8, 2021, Paul Spivak, former Chief Executive Officer of the Company was arrested for conspiracy to commit securities fraud. Upon his arrest, the Company learned that on June 7, 2021, a Criminal Complaint was filed against Mr. Spivak in the United States District Court for the Northern District of Ohio. On October 8, 2021, a superseding indictment was unsealed that included additional securities fraud related charges against Mr. Spivak and Olga Smirnova (Secretary and Director, wife of Mr. Spivak), amongst others. The Company has been advised that Mr. Spivak and Ms. Smirnova pleaded not guilty to the charges. Both have advised that they intend to deny the charges and intend to vehemently defend themselves against these charges. The Company has not been named in the superseding indictment and is unable to know the eventual outcome, timing and course of actions of this matter. Subsequent to the time period of the financial statements, the Company has launched its Futuro Houses line of molded fiberglass homes and started generating revenue. Subsequent to the time period of the financial statements, the Company received additional loans payable to related parties totaling $65,000.00. Each such loan is non-interest-bearing and payable on demand.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Dollar amounts are rounded to the nearest thousands of dollars.
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk in cash.
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended December 31, 2022, and December 31, 2021, respectively, held in the Company’s investment account.
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Cortes Campers, LLC and - MIG Marine Corp. All intercompany transactions and balances have been eliminated in consolidation.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Basic earnings per share are computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed by dividing the net income applicable to common shareholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. The dilutive effect of potentially dilutive securities is reflected in diluted net income per share if the exercise prices were lower than the average fair market value of common shares during the reporting period. As of December 31, 2022, and December 31, 2021, respectively, there are no shares of common stock issuable under convertible note agreements.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standard Update (“ASU”) No. 2014-09. This standard provides authoritative guidance clarifying the principles for recognizing revenue and developing a common revenue standard for U.S. generally accepted accounting principles. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in the exchange for those goods or services. Under this guidance, revenue is recognized when control of promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company reviews its sales transactions to identify contractual rights, performance obligations, and transaction prices, including the allocation of prices to separate performance obligations, if applicable. Revenue and costs of sales are recognized once performance obligations are satisfied, and control of ownership is transferred to the customer.
Accounts Receivable	Accounts Receivable The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. The allowance for doubtful accounts and returns is established through a provision reducing the carrying value of receivables. On December 31, 2022, and December 31, 2021, the Company determined that no allowance for doubtful accounts was necessary.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. The Company provides inventory adjustments based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount is measured as the difference between the cost of the inventory and market based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis.
Property and Equipment	Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The Company has determined the estimated useful lives of its property and equipment, as follows: Building 40 years Building and improvements 7 - 15 years Vehicles 5 years Office equipment 3 years Furniture and fixtures 7 years Production molds and fixtures 5 years Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the related accounts and the resulting gain or loss is reflected in the statements of operations. Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is an indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value.
Product Development Costs	Product Development Costs Product development costs are capitalized in the period incurred. The costs primarily consist of prototype and testing costs. Product development costs for the years ended December 2022 and 2021, were $0 and $40,000, respectively. Costs related to production of molds and tooling are capitalized as construction in progress or fixed asset once put in service.
Shipping and Handling Costs	Shipping and Handling Costs The Company’s shipping and handling costs relating to inbound and outbound freight are reported as cost of goods sold in the consolidated Statements of Operations. The Company classifies amounts billed to customers for shipping fees as revenues.
Income Taxes	Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company has not recorded a valuation allowance against its deferred tax assets as of December 31, 2022, and 2021. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes.
Fair Value Measurements	Fair Value Measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars 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. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Inputs, other than Level 1, that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of financial instruments such as cash, accounts receivable, inventories, accounts payable and accrued liabilities, accrued payroll liabilities, and advanced customer deposits, approximate the related fair values due to the short-term maturities of these instruments. The carrying values of the line of credit and notes payable approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates.
Stock-based Compensation	Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. The Company on occasion will compensate vendors by issuing stock in lieu of a cash payment.
Recently Accounting Pronouncements	Recently Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of property and equipment estimated useful lives [Abstract]
Schedule of property and equipment estimated useful lives	Building 40 years Building and improvements 7 - 15 years Vehicles 5 years Office equipment 3 years Furniture and fixtures 7 years Production molds and fixtures 5 years

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, December 31, 2022 2021 Building and improvements $ 664,183 $ 664,000 Land 96,000 96,000 Vehicles 146,893 319,000 Office equipment 18,421 24,000 Furniture and fixtures 4,746 5,000 Production molds and fixtures 1,095,758 851,000 Tooling and fixtures 462,570 52,000 Other equipment 72,059 — Total property and equipment cost 2,560,630 2,011,000 Less: accumulated depreciation and amortization (262,523 ) (163,000 ) Property and equipment, net $ 2,298,107 $ 1,848,000

Loans Payable to Related Part_2

Loans Payable to Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Loans Payable to Related Parties Table [Abstract]
Schedule of loans payable to related parties	2022 2021 Loan payable to officers/shareholders (a) $ 7,054,333 $ 407,000 Loan Payable to related party - past due (b) 126,296 - Total loans payable to related parties 7,180,629 407,000 Loan payable to related party, current portion (302,296 ) (407,000 ) Total loans payable to related parties 6,878,333 - a. On December 1, 2016, the Company acquired Intellitronix Corporation from the Company’s former President and majority shareholder. The Company agreed to pay $4,000,000 in exchange for all the shares of Intellitronix Corporation. The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation. The loan balance on December 31, 2020, including accrued interest, was $2,130,000. During the year ended December 31, 2021, the Company accrued interest of $89,000 and made principal and interest payments of $1,812,000, leaving a balance outstanding of accrued interest only of $407,000 at December 31, 2021. This loan was accounted for at the holding company level and at the Intellitronix subsidiary level. Appropriate eliminations were made as part of consolidation. The loan was paid in full in 2022. On August 5, 2022, The Company acquired MIG Marine and assumed a 6.25% interest bearing note in the amount of $6,878,333; the note is payable to its majority shareholder, Paul Spivak. During the fourth quarter of 2022, there was a loan for $100,000 from the majority shareholder and another for $76,000 from The Company’s President & CEO, both these loans are non-interest-bearing loans. b. As of December 31, 2022, The Company accrued $126,296 in interest payable to the majority shareholder, Paul Spivak; this is in relation to the August 5, 2022, acquisition of MIG Marine.

Loans Payable (Tables)

Loans Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Loans Payable [Abstract]
Schedule of loans payable for outstanding loan	December 31, December 31, 2022 2021 Real Estate loan (a) $ 259,450 $ 260,000 Vehicle loans (b) 59,671 63,000 Working capital (c) 122,135 25,000 Convertible note 0 58,000 Total loans payable 441,256 426,000 Loans payable, current portion (140,905 ) (344,000 ) Loans payable, net of current portion $ 280,000 $ 82,000 (a) On August 26, 2020, the Company entered into a loan agreement with Apex Commercial Capital Corp. in the principal amount of $265,339 with interest at 9.49% per annum and due on September 10, 2030. The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835. The loan is guaranteed by the Company, the Company’s former Chief Executive Officer, and secured by the Company’s real estate. The loan balance on December 31, 2022, was $259,450. During the year ended December 31, 2022, the Company made principal payments of $3,084 leaving a total of $259,450 owed at December 31, 2022. (b) The Company purchases vehicles for employees and research and development activities. Generally, vehicles are sold or traded in at the end of the vehicle loan period. The aggregate vehicle loan balance on two vehicles was $59,671 at December 31, 2022, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%. (c) On November 7, 2022, the Company entered into a $150,000 term loan with Fresh Funding related to the working capital for the production of campers. The loan requires weekly payments of $3,981 over the term of 12 months, has an interest rate of 38% per annum, and is secured by both the majority shareholder and the current CEO. The loan balance on December 31, 2022, was $122,135. During the year ended December 31,2022, the Company made principal payments of $23,369, and interest payments of $61,497.
Schedule of sets forth the loan payments	2022 $ 82,000 2023 $ 140,905 2024 $ 44,000 2025 $ 44,000 2026 $ 44,000 Thereafter $ 86,351 Total $ 441,256

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income taxes [Abstract]
Schedule of federal statutory income tax rate	December 31, December 31, 2022 2021 Income tax benefit at federal statutory rate (21.0 )% (21.0 )% State income tax benefit, net of federal benefit (6.0 )% (6.0 )% Change in valuation allowance 27.00 % 27.00 % Income taxes at effective tax rate - % - %
Schedule of components of deferred taxes	December 31, December 31, 2022 2021 The components of deferred taxes consist of the following: Net operating loss carryforwards $ 8,990,320 $ 1,500,000 Deferred Tax Asset 2,427,386 405,000 Less: Valuation allowance (2,427,386 ) (405,000 ) Net deferred tax assets $ - $ -

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Product development costs	$ 0	$ 40,000
Tax benefit rates	50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of property and equipment estimated useful lives	12 Months Ended
	Dec. 31, 2022
Building [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	40 years
Building Improvements [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	7 years
Building Improvements [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	15 years
Vehicles [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	5 years
Office Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	3 years
Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	7 years
Production molds and fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	5 years

Liquidity (Details)

Liquidity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Liquidity [Abstract]
Realized a net loss	$ 8,990,320
Cash used in operating activities	(1,537,657)
Cash provided by operating activities	2,983,000
Cash on hand	124,529	$ 289,000
Accounts receivable backorders	$ 357,220

Investment in Trading Securit_2

Investment in Trading Securities (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 17, 2020	Dec. 31, 2022
Investments [Member]
Investment in Trading Securities (Details) [Line Items]
Purchased of mutual fund assets	$ 3,800,000
Realized loss		$ 288,281
Unrealized loss		$ 18,000
Company Owned Securities [Member]
Investment in Trading Securities (Details) [Line Items]
Securities owned, percentage		40%

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 166,046	$ 51,000

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment cost	$ 2,560,630	$ 2,011,000
Less: accumulated depreciation and amortization	(262,523)	(163,000)
Property and equipment, net	2,298,107	1,848,000
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	664,183	664,000
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	96,000	96,000
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	146,893	319,000
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	18,421	24,000
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,746	5,000
Production molds and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,095,758	851,000
Tooling and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	462,570	52,000
Other equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 72,059

Accrued Payroll to Officer (Det

Accrued Payroll to Officer (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accrued Payroll to Officer [Abstract]
Accrued payroll to officer	$ 536,000	$ 125,167

Loans Payable to Related Part_3

Loans Payable to Related Parties (Details) - USD ($)			12 Months Ended
	Aug. 05, 2022	Dec. 01, 2016	Dec. 31, 2022	Dec. 31, 2021	Aug. 05, 2023	Dec. 31, 2020
Loans Payable to Related Parties (Details) [Line Items]
Periodic payment	$ 6,833,333
Interest rate	6.25%				10%
Payable					$ 638,333
Promissory note			$ 6,195,000
Interest rate			6.25%
Accrued interest			$ 7,004,629	$ 89,000
Principal and interest payments			126,296
Outstanding of accrued interest			126,296
Payments		$ 74,000
Interest rate		6.25%
Interest bearing amount	$ 6,878,333
Loan amount			$ 441,256	426,000
Maturity date			Aug. 05, 2027
Mig Marine [Member]
Loans Payable to Related Parties (Details) [Line Items]
Seller-financed transaction	100%
Loan payable to officers shareholders [Member]
Loans Payable to Related Parties (Details) [Line Items]
Periodic payment		$ 4,000,000
Accrued interest						$ 2,130,000
Made principal and interest payments				1,812,000
Loan balance				$ 407,000
Mr. Spivak [Member]
Loans Payable to Related Parties (Details) [Line Items]
Loan amount			$ 100,000
Additional loans			76,000
Paul Spivak [Member]
Loans Payable to Related Parties (Details) [Line Items]
Interest payable			$ 126,296

Loans Payable to Related Part_4

Loans Payable to Related Parties (Details) - Schedule of loans payable to related parties - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total loans payable to related parties, gross		$ 7,180,629	$ 407,000
Total loans payable to related parties, net		6,878,333
Loan payable to officers/shareholders [Member]
Debt Instrument [Line Items]
Total loans payable to related parties, gross	[1]	7,054,333	407,000
Loan Payable to related party - past due [Member]
Debt Instrument [Line Items]
Total loans payable to related parties, gross	[2]	126,296
Loan payable to related party, current portion [Member]
Debt Instrument [Line Items]
Loan payable to related party, current portion		$ (302,296)	$ (407,000)
[1]On December 1, 2016, the Company acquired Intellitronix Corporation from the Company’s former President and majority shareholder. The Company agreed to pay $4,000,000 in exchange for all the shares of Intellitronix Corporation. The sixty-month loan matures in December 2021, requires monthly payments of $74,000, carries an interest rate of 6.25%, and is secured by the assets of Intellitronix Corporation. The loan balance on December 31, 2020, including accrued interest, was $2,130,000. During the year ended December 31, 2021, the Company accrued interest of $89,000 and made principal and interest payments of $1,812,000, leaving a balance outstanding of accrued interest only of $407,000 at December 31, 2021. This loan was accounted for at the holding company level and at the Intellitronix subsidiary level. Appropriate eliminations were made as part of consolidation. The loan was paid in full in 2022.On August 5, 2022, The Company acquired MIG Marine and assumed a 6.25% interest bearing note in the amount of $6,878,333; the note is payable to its majority shareholder, Paul Spivak. During the fourth quarter of 2022, there was a loan for $100,000 from the majority shareholder and another for $76,000 from The Company’s President & CEO, both these loans are non-interest-bearing loans.[2]As of December 31, 2022, The Company accrued $126,296 in interest payable to the majority shareholder, Paul Spivak; this is in relation to the August 5, 2022, acquisition of MIG Marine.

Loans Payable (Details)

Loans Payable (Details) - USD ($)			12 Months Ended
	Nov. 07, 2022	Aug. 26, 2020	Dec. 31, 2022	Aug. 05, 2023	Aug. 05, 2022
Loans Payable (Details) [Line Items]
Interest rate				10%	6.25%
Due date		Sep. 10, 2030
Principal payments			$ 23,369
Total owned amount			259,450
Vehicle loan			$ 59,671
Interest rates, percentage	38%		10.99%
Interest payments			$ 61,497
Apex Commercial Capital Corp [Member]
Loans Payable (Details) [Line Items]
Loan term amount		$ 265,339
Interest rate		9.49%
Loans payable, description		The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835.
Principal payments			3,084
PayPal Working Capital loan [Member]
Loans Payable (Details) [Line Items]
Loan balance			259,450
Principal amount of loan	$ 150,000
Loan matures monthly payment	$ 3,981
PayPal Working Capital loan one [Member]
Loans Payable (Details) [Line Items]
Loan balance			$ 122,135

Loans Payable (Details) - Sched

Loans Payable (Details) - Schedule of loans payable for outstanding loan - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable		$ 441,256	$ 426,000
Loans payable, current portion		(140,905)	(344,000)
Loans payable, net of current portion		280,000	82,000
Real Estate loan [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable	[1]	259,450	260,000
Vehicle loans [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable	[2]	59,671	63,000
Working capital [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable	[3]	122,135	25,000
Convertible notes [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable		$ 0	$ 58,000
[1]On August 26, 2020, the Company entered into a loan agreement with Apex Commercial Capital Corp. in the principal amount of $265,339 with interest at 9.49% per annum and due on September 10, 2030. The loan requires one hundred nineteen (119) monthly payments of $2,322, with a final balloon payment on the one hundred twentieth (120) month, or September 10, 2030, of $224,835. The loan is guaranteed by the Company, the Company’s former Chief Executive Officer, and secured by the Company’s real estate. The loan balance on December 31, 2022, was $259,450. During the year ended December 31, 2022, the Company made principal payments of $3,084 leaving a total of $259,450 owed at December 31, 2022.[2]The Company purchases vehicles for employees and research and development activities. Generally, vehicles are sold or traded in at the end of the vehicle loan period. The aggregate vehicle loan balance on two vehicles was $59,671 at December 31, 2022, with an original loan period of 72 to 144 months, and interest rates of zero percent to 10.99%.[3]On November 7, 2022, the Company entered into a $150,000 term loan with Fresh Funding related to the working capital for the production of campers. The loan requires weekly payments of $3,981 over the term of 12 months, has an interest rate of 38% per annum, and is secured by both the majority shareholder and the current CEO. The loan balance on December 31, 2022, was $122,135. During the year ended December 31,2022, the Company made principal payments of $23,369, and interest payments of $61,497.

Loans Payable (Details) - Sch_2

Loans Payable (Details) - Schedule of sets forth the loan payments	Dec. 31, 2022 USD ($)
Schedule of Sets Forth the Loan Payments [Abstract]
2022	$ 82,000
2023	140,905
2024	44,000
2025	44,000
2026	44,000
Thereafter	86,351
Total	$ 441,256

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Shareholders’ Equity (Details) [Line Items]
Received proceeds	$ 141,150	$ 301,000
Shares of common stock (in Shares)	647,090
Total non-cash expense	$ 70,630
Warrants granted	$ 0
Private Placement [Member]
Shareholders’ Equity (Details) [Line Items]
Shares of common stock (in Shares)	1,439,000	2,012,000
Average price per share (in Dollars per share)	$ 0.1	$ 0.15

Income taxes (Details)

Income taxes (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)
Income taxes (Details) [Line Items]
Federal and state purposes amount (in Dollars)	$ 1,500,000
Testing period	3 years
Tax benefits settlement percentage	50%
Minimum [Member] | Ownership change [Member]
Income taxes (Details) [Line Items]
Shareholders ownership percentage	5%
Maximum [Member] | Ownership change [Member]
Income taxes (Details) [Line Items]
Shareholders ownership percentage	50%

Income taxes (Details) - Schedu

Income taxes (Details) - Schedule of federal statutory income tax rate	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Federal Statutory Income Tax Rate [Abstract]
Income tax benefit at federal statutory rate	(21.00%)	(21.00%)
State income tax benefit, net of federal benefit	(6.00%)	(6.00%)
Change in valuation allowance	27%	27%
Income taxes at effective tax rate

Income taxes (Details) - Sche_2

Income taxes (Details) - Schedule of components of deferred taxes - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Components of Deferred Taxes [Abstract]
Net operating loss carryforwards	$ 8,990,320	$ 1,500,000
Deferred Tax Asset	2,427,386	405,000
Less: Valuation allowance	(2,427,386)	(405,000)
Net deferred tax assets

Subsequent Events (Details)

Subsequent Events (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Subsequent Events [Abstract]
Related parties totaling amount	$ 65,000