US Lighting (USLG) 10-Q/A 12 Dec 23 2023 Q2 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Aug. 08, 2023
Document Information Line Items
Entity Registrant Name	U.S. Lighting Group, Inc.
Trading Symbol	N/A
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		101,786,188
Amendment Flag	true
Amendment Description	US Lighting Group, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A (this “Amendment No. 1”) to amend its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2023 (the “Original Form 10-Q”) filed with the Securities and Exchange Commission (the “SEC”) on August 15, 2023.
Entity Central Index Key	0001536394
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly 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	N/A
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 11,028	$ 124,529
Accounts receivable	457,842	5,950
Prepaid expenses and other current assets	6,639	87,174
Inventory	88,874	200,162
Total Current Assets	564,383	417,815
Property and equipment, net	2,553,340	2,298,107
Total Assets	3,117,723	2,715,922
Current Liabilities:
Accounts payable	672,385	607,647
Accrued expenses	82,535	111,223
Accrued payroll to a former officer	125,167	125,167
Convertible notes payable	129,498
Loan payable– current portion	124,824	140,905
Total Current Liabilities	1,410,409	1,160,942
Loans payable, net of current portion	429,833	300,351
Total Liabilities	8,844,871	8,465,922
Commitments and Contingencies
Shareholders’ Equity:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding
Common stock, $0.0001 par value, 500,000,000 shares authorized; 101,609,825 shares issued and outstanding	10,382	10,209
Additional paid-in-capital	19,944,063	19,771,111
Accumulated deficit	(25,681,593)	(25,531,320)
Total Shareholders’ Equity	(5,727,148)	(5,750,000)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	3,117,723	2,715,922
Related Party
Current Liabilities:
Loans payable, related party	276,000	176,000
Loans Payable, related party	$ 7,004,629	$ 7,004,629

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
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	500,000,000	500,000,000
Common stock, shares issued	101,609,825	101,609,825
Common stock, shares outstanding	101,609,825	101,609,825

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Sales	$ 1,311,833	$ 49,000	$ 2,337,570	$ 125,000
Cost of goods sold	820,916	44,000	1,522,235	112,000
Gross profit	490,917	5,000	815,335	13,000
Operating expenses:
Selling, general and administrative expenses	477,193	325,000	949,542	591,000
Total operating expenses	477,193	325,000	949,542	591,000
Income (loss) from operations	13,724	(320,000)	(134,207)	(578,000)
Other income (expense):
Other income, net		79,000		94,000
Unrealized gain (loss)		(117,000)		(274,000)
Realized loss		(49,000)		18,000
Interest income	549	1,000	798	3,000
Interest expense	(9,818)	(7,000)	(16,864)	(16,000)
Interest expense, related party
Gain on disposal of fixed assets		13,000		13,000
Total other income (expense)	(9,269)	(80,000)	(16,066)	(198,000)
Net income (loss)	$ 4,455	$ (400,000)	$ (150,273)	$ (776,000)
Basic income (loss) per share (in Dollars per share)	$ 0	$ 0	$ 0	$ (0.01)
Diluted income (loss) per share (in Dollars per share)
Weighted average common shares outstanding, basic (in Shares)	98,947,384	97,848,735	97,947,384	97,848,735
Weighted average common shares outstanding, diluted (in Shares)	98,947,384	97,848,735	97,947,384	97,848,375

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders’ Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2021		$ 10,000	$ 17,791,000	$ (16,256,000)	$ 1,545,000
Balance (in Shares) at Dec. 31, 2021		97,848,735
Net Income (Loss)				(376,000)	(376,000)
Balance at Mar. 31, 2022		$ 10,000	17,791,000	(16,632,000)	1,169,000
Balance (in Shares) at Mar. 31, 2022		97,848,735
Balance at Dec. 31, 2021		$ 10,000	17,791,000	(16,256,000)	1,545,000
Balance (in Shares) at Dec. 31, 2021		97,848,735
Net Income (Loss)					(776,000)
Balance at Jun. 30, 2022		$ 10,000	17,791,000	(17,032,000)	769,000
Balance (in Shares) at Jun. 30, 2022		97,848,735
Balance at Mar. 31, 2022		$ 10,000	17,791,000	(16,632,000)	1,169,000
Balance (in Shares) at Mar. 31, 2022		97,848,735
Net Income (Loss)				(400,000)	(400,000)
Balance at Jun. 30, 2022		$ 10,000	17,791,000	(17,032,000)	769,000
Balance (in Shares) at Jun. 30, 2022		97,848,735
Balance at Dec. 31, 2022		$ 10,209	19,771,111	(25,531,321)	$ (5,750,000)
Balance (in Shares) at Dec. 31, 2022		99,934,825			101,609,825
Proceeds from sales of Common Stock		$ 167	167,332		$ 167,500
Proceeds from sales of Common Stock (in Shares)		1,675,000
Net Income (Loss)				(154,728)	(154,728)
Balance at Mar. 31, 2023		$ 10,376	19,938,443	(25,686,049)	(5,737,229)
Balance (in Shares) at Mar. 31, 2023		101,609,825
Balance at Dec. 31, 2022		$ 10,209	19,771,111	(25,531,321)	$ (5,750,000)
Balance (in Shares) at Dec. 31, 2022		99,934,825			101,609,825
Net Income (Loss)					$ (150,273)
Balance at Jun. 30, 2023		$ 10,382	19,944,063	(25,681,593)	$ (5,727,148)
Balance (in Shares) at Jun. 30, 2023		101,666,075			101,609,825
Balance at Mar. 31, 2023		$ 10,376	19,938,443	(25,686,049)	$ (5,737,229)
Balance (in Shares) at Mar. 31, 2023		101,609,825
Stock Issued for Services & Compensation		$ 6	5,619		5,625
Stock Issued for Services & Compensation (in Shares)		56,250
Net Income (Loss)				4,455	4,455
Balance at Jun. 30, 2023		$ 10,382	$ 19,944,063	$ (25,681,593)	$ (5,727,148)
Balance (in Shares) at Jun. 30, 2023		101,666,075			101,609,825

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash Flows from Operating Activities
Net Loss	$ (150,273)	$ (776,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	85,653	36,000
Stock issued for services & compensation	3,372
Realized gain from investments		18,000
Unrealized gain from investments		274,000
Changes in Assets and Liabilities:
Accounts receivable	(451,892)
Inventory	111,228
Prepaid expenses and other	80,534	(51,000)
Accounts payable	64,798	(11,000)
Customer advanced payments		67,000
Accrued expenses	129,498	(3,000)
Accrued interest on related party loans		4,000
Accrued interest on loans	(28,687)	(290,000)
Net cash used in operating activities	(155,769)	(732,000)
Cash Flows from Investing Activities:
Purchase of property and equipment	(344,258)	(1,000)
Sale of fixed assets		35,000
Proceeds from investments		988,000
Net cash (used in) provided by investing activities	(344,258)	1,022,000
Cash Flows from Financing Activities:
Proceeds from sale of common stock	173,125
Proceeds from loans payable	213,401
Payment of loans payable		(46,000)
Payments on notes payable related party		(411,000)
Net cash provided by (used in) financing activities	386,526	(457,000)
Net change in cash	(113,501)	(167,000)
Cash beginning of period	124,529	286,000
Cash end of period	11,028	119,000
Supplemental Cash Flow Information:
Interest paid	16,864	430,000
Taxes paid

Organization

Organization	6 Months Ended
	Jun. 30, 2023
Organization [Abstract]
ORGANIZATION	NOTE 1 – ORGANIZATION US Lighting Group, Inc. (the “Company”) 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 11, 2021, we formed Cortes Campers to operate our new brand of innovative travel trailers. During the second part of 2021, we invested heavily in research and development as well as production planning for the 17-foot camper and began selling campers in early 2022. 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. On August 5, 2022, we acquired MIG Marine Corporation, 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 March 31, 2023, our revenue was driven by shipments of fiberglass campers marketed under the Cortes Campers brand and to a lesser extent from dealerships for the Futuro Housing brand. The Company is a Florida corporation founded in 2003. We are located in Euclid, Ohio

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending June 30, 2023 and not necessarily indicative of the results to be expected for the full year ending December 31, 2023. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Restatement of Previously Issued Financial Statements The Company’s previously issued financial statements as of and for the three and six months ended June 30, 2023, contained an error in the Balance Sheet and Statement of Operations related to the revenue recognition for Dealer Territory arrangements. In the previously issued financial statements, $200,000 of fees from Dealer Territory arrangements were recognized as revenue at a point in time for the three months ended March 31, 2023. Pursuant to ASC 606, Revenue from Contracts with Customer The effects of the correction of the prior-period misstatement to the specific line items previously presented in the condensed consolidated financial statements are reflected in the tables below: For the Six Months Ended June 30, 2023 As Previously Adjustments As Restated Balance Sheet: Deferred revenue — 129,498 129,498 Current liabilities 1,280,913 129,498 1,410,411 Total liabilities 8,715,375 129,498 8,844,873 Accumulated deficit (25,552,093 ) (129,498 ) (25,681,593 ) Total Shareholders’ Equity (Deficit) (5,597,650 ) (129,498 ) (5,727,148 ) Statement of Operations Sales 2,467,068 (129,498 ) 2,337,570 Gross profit 944,833 (129,498 ) 815,535 Loss from operations (4,709 ) (129,498 ) (134,207 ) Net loss (20,775 ) (129,498 ) (150,273 ) Statement of Cash Flows Net loss (20,775 ) (129,498 ) (150,273 ) Deferred revenue — 129,498 129,498 Net cash used in operating activities (155,769 ) — (155,769 ) For the Three Months Ended June 30, 2023 As Previously Adjustments As Restated Statement of Operations Sales 1,261,833 50,000 1,311,833 Gross profit 440,917 50,000 490,917 Income (loss) from operations (36,276 ) 50,000 13,724 Net income (loss) (45,545 ) 50,000 4,455 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 on cash. Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Cortes Campers, LLC, Fusion X Marine, LLC, Mig Marine Corp. and Futuro Houses, LLC. All intercompany transactions and balances have been eliminated in consolidation. Revenue Recognition Revenue is recognized as performance obligations under the terms of contracts with customers are satisfied. Unit Sales The Company’s primary source of revenue is generated through the sale of molded fiberglass campers and homes (units). Unit sales are recognized at a point- in-time when the performance obligation is satisfied and control of the promised goods or services is transferred to the customer, which generally occurs when the unit is shipped to or picked-up from our facility by the customer. Control refers to the ability of the customer to direct the use of, and obtain substantially all of, the remaining benefits from the goods or services. Unit payment terms include deposits payable prior to delivery or on terms of 60 days or less post-delivery. Net sales include shipping and handling charges billed directly to customers. Any shipping and handling costs that occur after the transfer of control are treated as fulfillment cost that are accrued when control is transferred. We also have made an accounting policy election to exclude from revenue sales and usage-based taxes collected. Warranty obligations associated with the sale of a unit are assurance-type warranties that are a guarantee of the unit’s intended functionality and, therefore, do not represent a distinct performance obligation within the context of the contract. Dealer Arrangement Fees Beginning in 2023, the Company began to enter into certain arrangements with dealers providing exclusive selling rights for geographic territories. The arrangements typically include provisions that in exchange for the territory rights, dealers pay an initial up-front one-time only fee. Subject to meeting minimum unit sale levels on an annual basis, the arrangement automatically renews for an additional year with no additional fee. The intellectual property subject to the exclusive territory rights is symbolic intellectual property as it does not have significant standalone functionality, and substantially all of the utility is derived from its association with the Company’s past or ongoing activities. The dealer arrangements are highly interrelated with the Company’s performance obligations to produce future units, further develop the brand and provide training and support to dealers and as such are considered to represent a single performance obligation. The Company recognizes dealer territory fees over the expected term of the arrangement which includes estimated annual renewal periods. Changes in the estimate of renewal periods are accounted for prospectively from the period of the change in estimate by adjusting the remaining unrecognized revenue over the remaining estimated term. As these fees are typically received in cash at or near the execution of the arrangement, the cash received is initially recorded as a contract liability in deferred revenue until recognized as revenue over time. Other The table below provides the break-out of net sales from unit sales and dealer territory fees recognized in the respective periods: Three Months Ended Six Months Ended 2023 2022 2023 2022 Unit sale (point in time) $ 1,261,833 $ 49,000 $ 2,267,068 $ 125,000 Dealer Territory fees (over time) 50,000 — 70,502 — Net sales $ 1,311,833 $ 49,000 $ 2,337,570 $ 125,000 Recently Accounting Pronouncements 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	6 Months Ended
	Jun. 30, 2023
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 six months ended June 30, 2023, the Company recognized a net loss of $150,273 and cash used by operating activities was $155,769, compared to cash used by operating activities of $732,000 in the prior 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. At June 30, 2023, the Company had cash on hand in the amount of $11,028. Management estimates that the current cash funds and the continued increase in revenues will be sufficient to continue operations through June 30, 2024.

Sale of Assets

Sale of Assets	6 Months Ended
	Jun. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Sale of Assets	NOTE 4 – SALE OF ASSETS 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 had 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. As a result of the Company’s purchase of mutual fund assets, the Company could have been deemed to be an “investment company” under the Investment Company Act of 1940 (the “Investment Company Act”). However, the Company did not intend to be an investment company and never intended to be engaged in the business of investing, reinvesting, owning, holding or trading in securities. Based on these facts, the Company relied 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 endeavored to ensure that it was compliant with the conditions for relying on this rule within the time period permitted by Rule 3a-2. To comply with this exclusion, the Company has liquidated all of the mutual fund assets and no longer owns securities having a value exceeding 40% of the value of the Company’s total assets on an unconsolidated basis. This course of action was approved and authorized by the Company’s board of directors by unanimous written consent on August 17, 2021. As of December 31, 2022 and June 30, 2023, the Company did not own any securities.

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment consists of the following as of June 30, 2023, and December 31, 2022:   June 30, December 31, Building and improvements $ 676,025 $ 664,183 Land   96,000   96,000 Vehicles   146,893   146,893 Office equipment   18,421   18,421 Production molds and fixtures   1,095,758   1,095,758 Tooling and fixtures   756,695   462,570 Other equipment   87,992   72,059 Furniture and fixtures   5,628   4,746 21,475 — Total property and equipment cost   2,904,888   2,560,630 Less: accumulated depreciation and amortization   (351,548)   (262,523) Property and equipment, net $ 2,553,340 $ 2,298,107

Accrued Payroll to Officer

Accrued Payroll to Officer	6 Months Ended
	Jun. 30, 2023
Accrued Payroll to Officer [Abstract]
ACCRUED PAYROLL TO OFFICER	NOTE 6 – ACCRUED PAYROLL TO OFFICER Beginning in January 2018, the Company’s former CEO voluntarily elected to defer payment of his employment compensation. The balance of the compensation owed to the Company’s former CEO was $125,167 as of June 30, 2023, and December 31, 2022. Deferral of wages ended on August 9, 2021, when the Company’s former CEO resigned from that position.

Loans Payable to Related Partie

Loans Payable to Related Parties	6 Months Ended
	Jun. 30, 2023
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 as of June 30, 2023, and December 31, 2022: 2023 2022 Loan payable to officers/shareholders (a) $ 7,154,333 $ 7,054,333 Loan Payable to related party - past due (b) 126,295 126,296 Total loans payable to related parties 7,280,629 7,180,629 Loan payable to related party, current portion (276,000 ) (176,000 ) Total loans payable to related parties 7,004,629 7,004,629 a. On August 5, 2022, the Company acquired Mig Marine Corp. and issued 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 Mr. Spivak and another for $76,000 from the Company’s current President & CEO; both these loans are non-interest-bearing loans. b. On August 5, 2022, the Company acquired Mig Marine from Paul Spivak, our former CEO and a significant shareholder, for $6,833,333 pursuant to a stock purchase agreement between Mr. Spivak and USLG. The Mig Marine purchase price was completely financed by Mr. Spivak: pursuant to the purchase agreement a 10% deposit of $638,333 was deferred for one year interest free and was due August 5, 2023; and USLG issued Mr. Spivak a promissory note in the amount of $6,195,000 for the remainder. The note bears interest at the rate of 6.25% per year and had a five-year term with monthly installments of principal and interest due beginning on September 5, 2022, with the final payment on August 5, 2027. As we ramped up our camper business and reinvested revenues in the company, we failed to make any payments under the note, and as a result were in default. Reflecting his faith in USLG and in order to support the operations and continued growth of the company, Mr. Spivak waived the default, waived all interest due on the note for 2022 and 2023, and agreed to defer all payments of the deposit and under the note to January 2024, with the final note payment due December 1, 2028. Mr. Spivak provided the waiver and payment deferral on May 1, 2023, effective retroactively. 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	6 Months Ended
	Jun. 30, 2023
Loans Payable [Abstract]
LOANS PAYABLE	NOTE 8 – LOANS PAYABLE Loans payable for consisted of the following as of June 30, 2023, and December 31, 2022: June 30, December 31, 2023 2022 Real Estate loan (a) $ 257,919 $ 259,450 Vehicle loans (b) 52,524 59,671 Working capital (c) (d) 244,214 122,135 Total loans payable 554,657 441,256 Loans payable, current portion (124,824 ) (140,905 ) Loans payable, net of current portion $ 429,833 $ 300,351 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 CEO, and secured by the Company’s real estate. 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 on 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 guaranteed by both the Company’s former CEO and the current CEO. d. On April 19, 2023, the Company entered into term loan with Lending Point in the amount of $30,000 to be used for working capital. The loan requires 60 monthly payments of $690 and has an interest rate of 13.49% per annum.

Shareholders_ Equity

Shareholders’ Equity	6 Months Ended
	Jun. 30, 2023
Shareholders’ Equity [Abstract]
SHAREHOLDERS' EQUITY	NOTE 9 – SHAREHOLDERS’ EQUITY Common Shares Issued for Cash During the quarter ended June 30, 2023, the Company did not issue any shares of stock for cash. Summary of Warrants There were no warrants granted or exercised during the six months ended June 30, 2023.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2023
Income taxes [Abstract]
INCOME TAXES	NOTE 10 – 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 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. As of June 30, 2023, and December 31, 2022, the Company did not have a liability for unrecognized tax benefits. The Company’s policy is to record interest and penalties on uncertain tax provisions as income tax expense. As of June 30, 2023, and December 31, 2022, 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.

Legal Proceedings

Legal Proceedings	6 Months Ended
	Jun. 30, 2023
Legal Proceedings [Abstract]
LEGAL PROCEEDINGS	NOTE 11 – LEGAL PROCEEDINGS There were no reportable legal proceedings initiated during the quarter ended June 30, 2023.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS On July 14, 2023, we entered into a common stock purchase agreement with Alumni Capital LP establishing an equity line pursuant to which Alumni agreed to purchase up to $1.0 million of our common stock, subject to the terms of the purchase agreement. The purchase agreement will expire on the earlier of March 31, 2024 or when Alumni has purchased the full $1.0 million of our stock. In the purchase agreement, we agreed to file a registration statement to register the resale of any shares we sell to Alumni, and to use our best efforts to cause the registration statement to be declared effective and remain effective until the Alumni shares have been sold. Once the registration statement is effective, we may request that Alumni purchase shares of our stock, subject to the limitations included in the purchase agreement. We have not yet filed the registration statement or sold any stock to Alumni pursuant to the purchase agreement. On July 17, 2023, the Company entered into a promissory note with its CEO and President Anthony Corpora for $97,920 to be used as working capital. The note bears an interest rate of 14.49% and requires 84 monthly payments. Also on July 17, 2023, the Company entered into a promissory note with its Controller and Chief Accounting Officer Michael Coates for $50,000 to be used as working capital. The note bears an interest rate of 11.42% and requires 60 monthly payments. Both notes are unsecured “pass through” notes that reflect the terms of personal loans obtained by Messer. Corpora and Coates to fund the Company’s working capital needs.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending June 30, 2023 and not necessarily indicative of the results to be expected for the full year ending December 31, 2023. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022.
Restatement of Previously Issued Financial Statements	Restatement of Previously Issued Financial Statements The Company’s previously issued financial statements as of and for the three and six months ended June 30, 2023, contained an error in the Balance Sheet and Statement of Operations related to the revenue recognition for Dealer Territory arrangements. In the previously issued financial statements, $200,000 of fees from Dealer Territory arrangements were recognized as revenue at a point in time for the three months ended March 31, 2023. Pursuant to ASC 606, Revenue from Contracts with Customer The effects of the correction of the prior-period misstatement to the specific line items previously presented in the condensed consolidated financial statements are reflected in the tables below: For the Six Months Ended June 30, 2023 As Previously Adjustments As Restated Balance Sheet: Deferred revenue — 129,498 129,498 Current liabilities 1,280,913 129,498 1,410,411 Total liabilities 8,715,375 129,498 8,844,873 Accumulated deficit (25,552,093 ) (129,498 ) (25,681,593 ) Total Shareholders’ Equity (Deficit) (5,597,650 ) (129,498 ) (5,727,148 ) Statement of Operations Sales 2,467,068 (129,498 ) 2,337,570 Gross profit 944,833 (129,498 ) 815,535 Loss from operations (4,709 ) (129,498 ) (134,207 ) Net loss (20,775 ) (129,498 ) (150,273 ) Statement of Cash Flows Net loss (20,775 ) (129,498 ) (150,273 ) Deferred revenue — 129,498 129,498 Net cash used in operating activities (155,769 ) — (155,769 ) For the Three Months Ended June 30, 2023 As Previously Adjustments As Restated Statement of Operations Sales 1,261,833 50,000 1,311,833 Gross profit 440,917 50,000 490,917 Income (loss) from operations (36,276 ) 50,000 13,724 Net income (loss) (45,545 ) 50,000 4,455
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 on 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.
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Cortes Campers, LLC, Fusion X Marine, LLC, Mig Marine Corp. and Futuro Houses, LLC. All intercompany transactions and balances have been eliminated in consolidation.
evenue Recognition	Revenue Recognition Revenue is recognized as performance obligations under the terms of contracts with customers are satisfied.
Unit Sales	Unit Sales The Company’s primary source of revenue is generated through the sale of molded fiberglass campers and homes (units). Unit sales are recognized at a point- in-time when the performance obligation is satisfied and control of the promised goods or services is transferred to the customer, which generally occurs when the unit is shipped to or picked-up from our facility by the customer. Control refers to the ability of the customer to direct the use of, and obtain substantially all of, the remaining benefits from the goods or services. Unit payment terms include deposits payable prior to delivery or on terms of 60 days or less post-delivery. Net sales include shipping and handling charges billed directly to customers. Any shipping and handling costs that occur after the transfer of control are treated as fulfillment cost that are accrued when control is transferred. We also have made an accounting policy election to exclude from revenue sales and usage-based taxes collected.
Dealer Arrangement Fees	Dealer Arrangement Fees Beginning in 2023, the Company began to enter into certain arrangements with dealers providing exclusive selling rights for geographic territories. The arrangements typically include provisions that in exchange for the territory rights, dealers pay an initial up-front one-time only fee. Subject to meeting minimum unit sale levels on an annual basis, the arrangement automatically renews for an additional year with no additional fee. The intellectual property subject to the exclusive territory rights is symbolic intellectual property as it does not have significant standalone functionality, and substantially all of the utility is derived from its association with the Company’s past or ongoing activities. The dealer arrangements are highly interrelated with the Company’s performance obligations to produce future units, further develop the brand and provide training and support to dealers and as such are considered to represent a single performance obligation. The Company recognizes dealer territory fees over the expected term of the arrangement which includes estimated annual renewal periods. Changes in the estimate of renewal periods are accounted for prospectively from the period of the change in estimate by adjusting the remaining unrecognized revenue over the remaining estimated term. As these fees are typically received in cash at or near the execution of the arrangement, the cash received is initially recorded as a contract liability in deferred revenue until recognized as revenue over time.
Other	Other The table below provides the break-out of net sales from unit sales and dealer territory fees recognized in the respective periods: Three Months Ended Six Months Ended 2023 2022 2023 2022 Unit sale (point in time) $ 1,261,833 $ 49,000 $ 2,267,068 $ 125,000 Dealer Territory fees (over time) 50,000 — 70,502 — Net sales $ 1,311,833 $ 49,000 $ 2,337,570 $ 125,000
Recently Accounting Pronouncements	Recently Accounting Pronouncements 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)	6 Months Ended
	Jun. 30, 2023
Schedule of property and equipment estimated useful lives [Abstract]
Schedule of Condensed Consolidated Financial Statements	For the Six Months Ended June 30, 2023 As Previously Adjustments As Restated Balance Sheet: Deferred revenue — 129,498 129,498 Current liabilities 1,280,913 129,498 1,410,411 Total liabilities 8,715,375 129,498 8,844,873 Accumulated deficit (25,552,093 ) (129,498 ) (25,681,593 ) Total Shareholders’ Equity (Deficit) (5,597,650 ) (129,498 ) (5,727,148 ) Statement of Operations Sales 2,467,068 (129,498 ) 2,337,570 Gross profit 944,833 (129,498 ) 815,535 Loss from operations (4,709 ) (129,498 ) (134,207 ) Net loss (20,775 ) (129,498 ) (150,273 ) Statement of Cash Flows Net loss (20,775 ) (129,498 ) (150,273 ) Deferred revenue — 129,498 129,498 Net cash used in operating activities (155,769 ) — (155,769 ) For the Three Months Ended June 30, 2023 As Previously Adjustments As Restated Statement of Operations Sales 1,261,833 50,000 1,311,833 Gross profit 440,917 50,000 490,917 Income (loss) from operations (36,276 ) 50,000 13,724 Net income (loss) (45,545 ) 50,000 4,455
Schedule of Provides the Break-Out of Net Sales from Unit Sales and Dealer Territory Fees	Three Months Ended Six Months Ended 2023 2022 2023 2022 Unit sale (point in time) $ 1,261,833 $ 49,000 $ 2,267,068 $ 125,000 Dealer Territory fees (over time) 50,000 — 70,502 — Net sales $ 1,311,833 $ 49,000 $ 2,337,570 $ 125,000

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following as of June 30, 2023, and December 31, 2022:   June 30, December 31, Building and improvements $ 676,025 $ 664,183 Land   96,000   96,000 Vehicles   146,893   146,893 Office equipment   18,421   18,421 Production molds and fixtures   1,095,758   1,095,758 Tooling and fixtures   756,695   462,570 Other equipment   87,992   72,059 Furniture and fixtures   5,628   4,746 21,475 — Total property and equipment cost   2,904,888   2,560,630 Less: accumulated depreciation and amortization   (351,548)   (262,523) Property and equipment, net $ 2,553,340 $ 2,298,107

Loans Payable to Related Part_2

Loans Payable to Related Parties (Tables)	6 Months Ended
	Jun. 30, 2023
Loans Payable To Related Parties Table Abstract
Schedule of Loans Payable to Related Parties	Loans payable to related parties consists of the following as of June 30, 2023, and December 31, 2022: 2023 2022 Loan payable to officers/shareholders (a) $ 7,154,333 $ 7,054,333 Loan Payable to related party - past due (b) 126,295 126,296 Total loans payable to related parties 7,280,629 7,180,629 Loan payable to related party, current portion (276,000 ) (176,000 ) Total loans payable to related parties 7,004,629 7,004,629 a. On August 5, 2022, the Company acquired Mig Marine Corp. and issued 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 Mr. Spivak and another for $76,000 from the Company’s current President & CEO; both these loans are non-interest-bearing loans. b. On August 5, 2022, the Company acquired Mig Marine from Paul Spivak, our former CEO and a significant shareholder, for $6,833,333 pursuant to a stock purchase agreement between Mr. Spivak and USLG. The Mig Marine purchase price was completely financed by Mr. Spivak: pursuant to the purchase agreement a 10% deposit of $638,333 was deferred for one year interest free and was due August 5, 2023; and USLG issued Mr. Spivak a promissory note in the amount of $6,195,000 for the remainder. The note bears interest at the rate of 6.25% per year and had a five-year term with monthly installments of principal and interest due beginning on September 5, 2022, with the final payment on August 5, 2027. As we ramped up our camper business and reinvested revenues in the company, we failed to make any payments under the note, and as a result were in default. Reflecting his faith in USLG and in order to support the operations and continued growth of the company, Mr. Spivak waived the default, waived all interest due on the note for 2022 and 2023, and agreed to defer all payments of the deposit and under the note to January 2024, with the final note payment due December 1, 2028. Mr. Spivak provided the waiver and payment deferral on May 1, 2023, effective retroactively.

Loans Payable (Tables)

Loans Payable (Tables)	6 Months Ended
	Jun. 30, 2023
Loans Payable [Abstract]
Schedule of Loans Payable	Loans payable for consisted of the following as of June 30, 2023, and December 31, 2022: June 30, December 31, 2023 2022 Real Estate loan (a) $ 257,919 $ 259,450 Vehicle loans (b) 52,524 59,671 Working capital (c) (d) 244,214 122,135 Total loans payable 554,657 441,256 Loans payable, current portion (124,824 ) (140,905 ) Loans payable, net of current portion $ 429,833 $ 300,351 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 CEO, and secured by the Company’s real estate. 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 on 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 guaranteed by both the Company’s former CEO and the current CEO. d. On April 19, 2023, the Company entered into term loan with Lending Point in the amount of $30,000 to be used for working capital. The loan requires 60 monthly payments of $690 and has an interest rate of 13.49% per annum.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Jun. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Fees amount	$ 200,000
Revenue		$ 129,498

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Condensed Consolidated Financial Statements	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)
As Previously Reported [Member]
Balance Sheet:
Deferred revenue
Current liabilities	1,280,913	1,280,913
Total liabilities	8,715,375	8,715,375
Accumulated deficit	(25,552,093)	(25,552,093)
Total Shareholders’ Equity (Deficit)	(5,597,650)	(5,597,650)
Statement of Operations
Sales	1,261,833	2,467,068
Gross profit	440,917	944,833
Income (Loss) from operations	(36,276)	(4,709)
Net income (loss)	(45,545)	(20,775)
Statement of Cash Flows
Net cash used in operating activities		(155,769)
Adjustments [Member]
Balance Sheet:
Deferred revenue	129,498	129,498
Current liabilities	129,498	129,498
Total liabilities	129,498	129,498
Accumulated deficit	(129,498)	(129,498)
Total Shareholders’ Equity (Deficit)	(129,498)	(129,498)
Statement of Operations
Sales	50,000	(129,498)
Gross profit	50,000	(129,498)
Income (Loss) from operations	50,000	(129,498)
Net income (loss)	50,000	(129,498)
Statement of Cash Flows
Net cash used in operating activities
As Restated [Member]
Balance Sheet:
Deferred revenue	129,498	129,498
Current liabilities	1,410,411	1,410,411
Total liabilities	8,844,873	8,844,873
Accumulated deficit	(25,681,593)	(25,681,593)
Total Shareholders’ Equity (Deficit)	(5,727,148)	(5,727,148)
Statement of Operations
Sales	1,311,833	2,337,570
Gross profit	490,917	815,535
Income (Loss) from operations	13,724	(134,207)
Net income (loss)	$ 4,455	(150,273)
Statement of Cash Flows
Net cash used in operating activities		$ (155,769)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Provides the Break-Out of Net Sales from Unit Sales and Dealer Territory Fees - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Schedule of Provides the Break-Out of Net Sales from Unit Sales and Dealer Territory Fees [Abstract]
Unit sale (point in time)	$ 1,261,833	$ 49,000	$ 2,267,068	$ 125,000
Dealer Territory fees (over time)	50,000		70,502
Net sales	$ 1,311,833	$ 49,000	$ 2,337,570	$ 125,000

Liquidity (Details)

Liquidity (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Liquidity [Abstract]
Realized net loss	$ 150,273
Cash used by operating activities	155,769
Operating activities	732,000
Cash on hand	$ 11,028

Sale of Assets (Details)

Sale of Assets (Details) - USD ($)		6 Months Ended	12 Months Ended
	May 17, 2020	Jun. 30, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Purchased Value of Mutual Fund Assets	$ 3,800,000
RealizedLoss			$ 288,281
Unrealized loss			$ 18,000
Percentage Exceeding of Total Assets Value		40%

Property and Equipment (Details

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule of property and equipment [Abstract]
Total property and equipment cost	$ 2,904,888	$ 2,560,630
Less: accumulated depreciation and amortization	(351,548)	(262,523)
Property and equipment, net	2,553,340	2,298,107
Building and Improvements [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	676,025	664,183
Land [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	96,000	96,000
Vehicles [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	146,893	146,893
Office equipment [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	18,421	18,421
Production molds and fixtures [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	1,095,758	1,095,758
Tooling and fixtures [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	756,695	462,570
Other equipment [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	87,992	72,059
Furniture and fixtures [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	5,628	4,746
Other Property and Equipments [Member]
Schedule of property and equipment [Abstract]
Property and equipment, gross	$ 21,475

Accrued Payroll to Officer (Det

Accrued Payroll to Officer (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accrued Payroll to Officer [Abstract]
Compensation owed to officer	$ 125,167	$ 125,167

Loans Payable to Related Part_3

Loans Payable to Related Parties (Details) - USD ($)	Aug. 05, 2022	Jun. 30, 2023	Dec. 31, 2022
Loans Payable to Related Parties [Line Items]
Accrued interest			$ 100,000
Loan amount		$ 554,657	441,256
Stock purchase agreement	$ 6,833,333
Purchase agreement percentage	10%
Deposit	$ 638,333
Promissory note amount	$ 6,195,000
Mr. Spivak [Member]
Loans Payable to Related Parties [Line Items]
Interest rate	6.25%
Interest bearing amount	$ 6,878,333
Loan amount			$ 76,000
Interest rate percentage	6.25%

Loans Payable to Related Part_4

Loans Payable to Related Parties (Details) - Schedule of Loans Payable to Related Parties - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total loans payable to related parties, gross		$ 7,280,629	$ 7,180,629
Total loans payable to related parties		7,004,629	7,004,629
Loan payable to officers/shareholders [Member]
Debt Instrument [Line Items]
Total loans payable to related parties, gross	[1]	7,154,333	7,054,333
Loan Payable to related party - past due [Member]
Debt Instrument [Line Items]
Total loans payable to related parties, gross	[2]	126,295	126,296
Loan payable to related party, current portion [Member]
Debt Instrument [Line Items]
Loan payable to related party, current portion		$ (276,000)	$ (176,000)
[1] On August 5, 2022, the Company acquired Mig Marine Corp. and issued 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 Mr. Spivak and another for $76,000 from the Company’s current President & CEO; both these loans are non-interest-bearing loans. On August 5, 2022, the Company acquired Mig Marine from Paul Spivak, our former CEO and a significant shareholder, for $6,833,333 pursuant to a stock purchase agreement between Mr. Spivak and USLG. The Mig Marine purchase price was completely financed by Mr. Spivak: pursuant to the purchase agreement a 10% deposit of $638,333 was deferred for one year interest free and was due August 5, 2023; and USLG issued Mr. Spivak a promissory note in the amount of $6,195,000 for the remainder. The note bears interest at the rate of 6.25% per year and had a five-year term with monthly installments of principal and interest due beginning on September 5, 2022, with the final payment on August 5, 2027. As we ramped up our camper business and reinvested revenues in the company, we failed to make any payments under the note, and as a result were in default. Reflecting his faith in USLG and in order to support the operations and continued growth of the company, Mr. Spivak waived the default, waived all interest due on the note for 2022 and 2023, and agreed to defer all payments of the deposit and under the note to January 2024, with the final note payment due December 1, 2028. Mr. Spivak provided the waiver and payment deferral on May 1, 2023, effective retroactively.

Loans Payable (Details)

Loans Payable (Details) - USD ($)			1 Months Ended	6 Months Ended	12 Months Ended
	Nov. 07, 2022	Aug. 26, 2020	Apr. 19, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans Payable [Line Items]
Due date		Sep. 10, 2030
Aggregate vehicle loan					$ 59,671
Interest rates percentage	38%
Working capital	$ 150,000
Monthly payments	$ 3,981		$ 690
Term loan			$ 30,000
Interest rate			13.49%
Minimum [Member]
Loans Payable [Line Items]
Interest rates percentage					0%
Maximum [Member]
Loans Payable [Line Items]
Interest rates percentage					10.99%
Apex Commercial Capital Corp. [Member]
Loans Payable [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.

Loans Payable (Details) - Sched

Loans Payable (Details) - Schedule of Loans Payable - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable		$ 554,657	$ 441,256
Loans payable, current portion		(124,824)	(140,905)
Loans payable, net of current portion		429,833	300,351
Real Estate loan [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable	[1]	257,919	259,450
Vehicle loans [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable	[2]	52,524	59,671
Working capital [Member]
Schedule of Loans Payable for Outstanding Loan [Abstract]
Total loans payable	[3],[4]	$ 244,214	$ 122,135
[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 CEO, and secured by the Company’s real estate. On April 19, 2023, the Company entered into term loan with Lending Point in the amount of $30,000 to be used for working capital. The loan requires 60 monthly payments of $690 and has an interest rate of 13.49% per annum.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2021
Income Taxes [Line Items]
Federal and state purposes amount (in Dollars)		$ 1,500,000
Testing period		3 years
Tax benefits settlement percentage	50%
Ownership change [Member] | Minimum [Member]
Income Taxes [Line Items]
Shareholders ownership percentage		5%
Ownership change [Member] | Maximum [Member]
Income Taxes [Line Items]
Shareholders ownership percentage		50%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)				1 Months Ended
	Mar. 31, 2024	Jun. 14, 2023	Nov. 07, 2022	Jul. 17, 2023
Subsequent Events [Line Items]
Purchase of common Stock		$ 1,000,000
Working capital			$ 150,000
Anthony Corpora [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Working capital				$ 97,920
Bears interest rate				14.49%
Michael Coates [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Working capital				$ 50,000
Bears interest rate				11.42%
Forecast [Member]
Subsequent Events [Line Items]
Purchase of common Stock	$ 1,000,000