Nu-Med Plus (NUMD) 10-K/A 31 Mar 23 2022 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	NU-MED PLUS, INC.
Document Type	10-K/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		81,348,469
Entity Public Float			$ 776,001
Amendment Flag	true
Amendment Description	This amendment is being made to correct the date on Sadler Gibb Audit Report to March 31, 2022 and the full name of Fruci & Associates II, PLLC on their Audit Report.
Entity Central Index Key	0001543637
Entity Current Reporting Status	Yes
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	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-54808
Entity Incorporation, State or Country Code	UT
Entity Tax Identification Number	45-3672530
Entity Address, Address Line One	640 Belle Terre Rd Building 2 E
Entity Address, City or Town	Port Jefferson
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11777
City Area Code	(631)
Local Phone Number	403-4337
Title of 12(b) Security	None
Entity Interactive Data Current	Yes
Auditor Firm ID	5525
Auditor Name	Fruci & Associates II, PLLC
Auditor Location	Spokane, Washington
Auditor One [Member]
Document Information Line Items
Auditor Firm ID	3627
Auditor Name	Sadler, Gibb & Associates, LLC
Auditor Location	Draper, UT

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 73,195	$ 11,675
Prepaid expense	6,350
Total current assets	79,545	11,675
Long-term assets
Property and equipment, net		2,266
Operating lease right-of-use asset		8,222
Total long-term assets		10,488
Total assets	79,545	22,163
Current liabilities
Accounts payable	7,192	27,744
Accounts payable – related party	34,378	26,000
Note payable	100,000
Accrued expense	1,000	92,555
Operating lease liability		8,222
Total current liabilities	142,570	154,521
Long-term liabilities
Total liabilities	142,570	154,521
Commitments and contingencies
Stockholders' deficit
Preferred stock; $0.001 par value per share; 10,000,000 authorized; -0- and -0- shares issued and outstanding, as of December 31, 2022 and 2021, respectively.
Common stock; $0.001 par value per share; 90,000,000 authorized; 81,348,469 and 79,348,469 shares issued and outstanding, as of December 31, 2022 and 2021, respectively.	81,349	79,349
Additional paid-in capital	9,555,087	9,357,587
Accumulated deficit	(9,699,461)	(9,569,294)
Total stockholders' equity (deficit)	(63,025)	(132,358)
Total liabilities and stockholders' equity (deficit)	$ 79,545	$ 22,163

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	90,000,000	90,000,000
Common Stock, Shares, Issued	81,348,469	79,348,469
Common Stock, Shares, Outstanding	81,348,469	79,348,469

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue
Operating expenses
General and administrative expense	26,569	32,283
Payroll expense	24,095	267,458
Rent expense	12,971	23,040
Professional and consulting fees	116,265	507,299
Depreciation expense	2,267	9,365
Total operating expenses	182,167	839,445
Operating loss	(182,167)	(839,445)
Other income (expense)
Gain on forgiveness of debt	50,000	9,384
Gain on sale of assets	3,000
Interest expense	(1,000)
Total other income (expense)	52,000	9,384
Profit (Loss) before income taxes	(130,167)	(830,061)
Income tax expense
Net loss	$ (130,167)	$ (830,061)
Basic and diluted earnings per share (in Dollars per share)	$ 0	$ (0.01)
Weighted average common shares outstanding – basic and diluted (in Shares)	79,951,209	73,374,113

Statements of Operations (Paren

Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Basic and diluted loss per share (in Dollars per share)	$ 0	$ (0.01)
Weighted average common shares outstanding - basic and diluted (in Shares)	79,951,209	73,374,113

Statements of Stockholders_ Equ

Statements of Stockholders’ Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Stock Subscription Payable	Accumulated Deficit	Total
Balance at Dec. 31, 2020		$ 51,029	$ 8,431,593	$ 724,314	$ (8,739,233)	$ 467,703
Balance (in Shares) at Dec. 31, 2020		51,028,469
Common Stock issued under subscription agreements		$ 28,200	696,114	(724,314)
Common Stock issued under subscription agreements (in Shares)		28,200,000
Common stock issued for cash		$ 120	29,880			$ 30,000
Common stock issued for cash (in Shares)		120,000				28,200,000
Stock based compensation			200,000			$ 200,000
Stock based compensation (in Shares)
Net profit (loss)					(830,061)	(830,061)
Balance at Dec. 31, 2021		$ 79,349	9,357,587		(9,569,294)	(132,358)
Balance (in Shares) at Dec. 31, 2021		79,348,469
Common stock issued for services		$ 2,000	33,000			35,000
Common stock issued for services (in Shares)		2,000,000
Forgiveness of debt by officers and directors			164,500			164,500
Net profit (loss)					(130,167)	(130,167)
Balance at Dec. 31, 2022		$ 81,349	$ 9,555,087		$ (9,699,461)	$ (63,025)
Balance (in Shares) at Dec. 31, 2022		81,348,469

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (130,167)	$ (830,061)
Adjustment to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	2,267	9,365
Gain on forgiveness of PPP loan		(9,384)
Stock-based compensation	35,000	200,000
Amortization of right-of-use asset	8,222	12,011
Gain on forgiveness of debt	(50,000)
Changes in operating assets and liabilities:
Prepaid expenses	(6,350)	349,017
Operating lease liability	(8,222)	(12,011)
Accounts payable	(12,553)	27,696
Related party payables	8,378	(20,000)
Accrued expense	114,945	66,536
Net cash used in operating activities	(38,480)	(206,831)
Cash flows from financing activities
Proceeds from note payable	100,000
Proceeds from issuance of common stock		30,000
Net cash provided by financing activities	100,000	30,000
Net change in cash	61,520	(176,831)
Cash at beginning of period	11,675	188,506
Cash at end of period	73,195	11,675
Supplemental schedule of cash flow information
Cash paid for interest
Cash paid for income taxes

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2022
Organization and Description Of Business [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Nu-Med Plus, Inc. (or “the Company”) is an emerging growth early stage medical device company principally engaged in the design, innovation, development, enhancement and commercialization of beginning, early, and selective later-stage quality medical devices. The Company's immediate focus was on the development of Nitric Oxide delivery devices, including a hospital unit, a clinical unit to be used in doctors’ offices and extended care facilities, a portable unit and a single use disposable unit. We were also developing a powder formulation to generate Nitric Oxide that is 99% pure, with a one-year shelf life, a "desktop" generator device with controls plus safety monitors built in that delivers inhaled Nitric Oxide to replace expensive pressurized canisters and a compact mobile rechargeable device to deliver inhaled Nitric Oxide gas. Development on these devices was suspended when adequate funding was not available to support their continued development. We are currently working to locate a merger partner that will be able to fund the final development of these products. The Company is incorporated in Utah.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Organization and Description Of Business [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments which are necessary for a fair statement of the results for fiscal years have been included. b. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Actual results could differ from those estimates. c. Cash and Cash Equivalents The Company considers all deposit accounts and investment accounts with an original maturity of 90 days or less to be cash equivalents. The cash balance we currently have on deposit is within the limits for which the FDIC insures. d. Property and Equipment Property and equipment is stated at cost. Expenditure for minor repairs, maintenance, and replacement parts which do not increase the useful lives of the assets are charged to expense as incurred. Expenditures, exceeding $500, for new assets or that increase the useful life of existing assets are capitalized. Depreciation is computed using the straight-line method. The lives over which the fixed assets are depreciated are five to seven years. e. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. FASB Accounting Standards Codification (“ASC”) Topic 820 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements), as follows: Level 1 - Quoted market prices in active markets for identical assets or liabilities; Level 2 - Inputs other than level one inputs that are either directly or indirectly observable; and Level 3 - Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. All cash, accounts payable and accrued liabilities are carried at cost, which approximates fair value due to the short-term nature of these financial instruments. f. Earnings per Share The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the period of the financial statement. The company includes shares subscribed but unissued in its calculation of earnings per share if years it achieves a net profit, but does not included them in the calculation is years of a net loss, as their inclusion would be antidilutive. For the year ended December 31, 2022 For the year ended December 31, 2021 Net loss (numerator) $ (130,167) $ (830,061) Shares (denominator) 79,951,209 73,374,113 Net earnings per share amount - basic $ (0.00) $ (0.01) Shares (denominator) 79,951,209 73,374,113 Net earnings per share amount - diluted $ 0.00 $ (0.01) Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. As of December 31, 2022 and 2021 there were -0- and -0-, respectively, potential dilutive shares that needed to be considered as common share equivalents. g. Concentrations and Credit Risk The Company has relied on a small group of investors to fund its operations. If this group becomes unable or unwilling to provide additional funding, the Company may be unable to remain in business or to execute on its business plan. h. Income Taxes Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. i. Stock-based Compensation The Company, in accordance with ASC 718, Compensation – Stock Compensation Measurement Objective – Fair Value at Grant Date j. Recent 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 (Subtopic 815-40) The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position and cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings or operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Going Concern [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company has incurred losses since inception, has negative cash flows from operating activities, and an accumulated deficit. The Company anticipates that the funds on hand as of December 31, 2022, will fund its reduced level of operations through approximately September 2023, but will not be sufficient to successfully prosecute its business plan. Funding through the sale of equity capital and short-term related party and other shareholder loans in order to meet the planned expenditures for development, operations, and administrative cost over the next 12 months will be required. Planned expenditures are approximately $1,250,000 for 2023. These factors raise substantial doubt about the Company's ability to continue as a going concern for a period of one year from the issuance of these financial statements. The Company has begun the process of arranging for additional necessary funding and currently retains consultants for that purpose. Management will adjust any salaries and expenditures based on the need for successful continuous operations. If plans to obtain further financing prove to be insufficient to fund operations, continued viability could be at risk. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment and related accumulated depreciation consisted of the following at December 31, 2022, and December 31, 2021: December 31, 2022 December 31, 2021 Computer and office equipment $ 90,368 $ 90,368 Accumulated depreciation (90,368) (88,102) Total Property and Equipment $ - $ 2,266 Depreciation expense for the years ended December 31, 2022 and 2021 was $2,267 and $9,365, respectively.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
Preferred Stock [Abstract]
PREFERRED STOCK	NOTE 5 - PREFERRED STOCK On October 19, 2011, the Company filed Articles of Incorporation with the State of Utah so as to authorize 10,000,000 shares of preferred stock having a par value of $0.001 per share. At December 31, 2022 there are -0- shares of preferred stock issued and outstanding.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
COMMON STOCK	NOTE 6 - COMMON STOCK Common Stock Issued for Cash: During the year ended December 31, 2021, the Company issued 120,000 shares of restricted common stock for $30,000 to investors. Common Stock Issued for conversion of liabilities During the year ended December 31, 2021, the Company issued 28,200,000 shares of restricted common stock in full settlement of its obligations under $723,314 in stock subscriptions payable. Common Stock Issued to Officers During the year ended December 31, 2022 the Company issued 2,000,000 shares of restricted common stock to its President/Chief Executive Officer. The Company recorded a stock-based compensation charge of $35,000, the valuation being based on the closing price of $0.0175 per share on the date of grant. In February 14, 2018 the Company announced that the consulting agreement with the Chief Financial Officer (Mr. Merrell) was terminated effective December 31, 2017, and that a new agreement was entered into effective January 1, 2018 under which Mr. Merrell would receive 2,000,000 shares of restricted common stock, vesting at 500,000 shares per year, for his service. The term of the agreement is for one year, which term automatically renews for one-year extensions up to four years unless terminated by either party with 30 days written notice. The Company issued all 2,000,000 shares to Mr. Merrell on August 20, 2018. Any common shares not earned during the four-year period are to be returned or cancelled. An expense of $200,000 was recorded for the year ended December 31, 2021 which represents the fair value of the stock vested. A charge is made each quarter as the shares are earned under the provisions of the agreement until such time as all shares have been earned. No charge was made during 2022, as at December 31, 2021 all expense related to this agreement had been recorded. Employment and Consulting Agreements In September 2022 the Company entered into employment agreements with Mr. William Hayde and Mr. Keith Merrell and a consulting agreement with Hanover International. Under each of the agreements there is a provision that provides for the issuance of 500,000 shares of preferred stock. As of the current date no terms have been established for the preferred stock or its conversion to common stock and no Certificate of Designation has been filed. The issuance of the preferred shares is subject to approval.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 - COMMITMENTS AND CONTINGENCIES Operating Lease Obligations The Company entered into a lease for office space in February 2017 for $950 per month. In November 2017 the Company signed a six-month extension of the lease with a lease payment of $978 per month. In March 2018 the Company extended the lease agreement through August 31, 2019 at a rate of $1,008 per month. In July 2019 the Company extended the lease agreement through August 31, 2020 at a rate of $1,038 per month, in August 2020 the Company extended the lease agreement through August 31, 2021 at a rate of $1,038 per month, and in August 2021 the Company extended the lease through August 31, 2022 at a rate of $1,059 per month. The lease was not extended when it terminated on August 31, 2022. Office space is currently rented at $1,000 per month on a month-to-month basis.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8- RELATED PARTY TRANSACTIONS Employment Agreements Mr. Hayde and Mr. Merrell have received employment agreements. The agreements provide for no compensation until such time as a major funding event has been finalized, at which time the rate of compensation will be established by the Board of Directors. Mr. Hayde and Mr. Merrell are being provided $500 per month as reimbursement of office expenses. Forgiveness of Debt In December 2022 certain officers and directors of the Company forgave $164,500 in accrued expenses which had been due them for services. Contributed Services During the year ended December 31, 2021 a Company officer contributed services to the Company in the amount of $200,000 related to the vesting of 500,000 shares of restricted stock.

SMALL BUSINESS ADMINISTRATION P

SMALL BUSINESS ADMINISTRATION PPP LOAN	12 Months Ended
	Dec. 31, 2022
Small Business Administration Ppp Loan [Abstract]
SMALL BUSINESS ADMINISTRATION PPP LOAN	NOTE 9 – SMALL BUSINESS ADMINISTRATION PPP LOAN The Company applied for and received a loan under the SBA PPP program in the amount of $9,384. Upon the announcement that recipients could apply for forgiveness the Company completed its request and subsequently received notice that the entire principal amount and all accrued and unpaid interest had been forgiven. The resultant gain of $9,384 from that forgiveness was recorded as other income in the year ended December 31, 2021.

CONVERTIBLE PROMISORY NOTE

CONVERTIBLE PROMISORY NOTE	12 Months Ended
	Dec. 31, 2022
Convertible Promisory Note [Abstract]
CONVERTIBLE PROMISORY NOTE	NOTE 10 - CONVERTIBLE PROMISORY NOTE On September 11, 2022 the Board of Directors authorized Mr. Hayde to issue a convertible note in the amount of $100,000 to Your Space, Inc. The note bears interest at the rate of 5% per annum and has a term date of December 31, 2023. The note has a due date of December 31, 2023. The Company may pay the principal and accrued interest at any time prior to the due date. The holder of the note may choose to convert the principal and accrued interest of the note to shares of common stock by providing notice of their intent to convert. The conversion rate provides for a 20% discount to the share price established in a liquidity event, such event defined as the trading of the stock on a major stock exchange. Should the note be unpaid at the due date the interest rate will increase to 15% per annum, with the interest to be paid monthly, which payment will be $1,250 per month.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES In 2017, the U.S. enacted the Tax Cuts and Jobs Act which significantly changed U.S. tax law. The Act lowered the U.S. statutory federal income tax rate from 35% to 21% effective January 1, 2018. This had an effect on the value of the Company’s net operating loss carryover, but since the deferred tax asset is fully reserved, it had no impact on the Company’s financial statements. The impact of the change was reflected in the 2018 financial statements. The income tax provision differs from the amount of income tax determined by applying the U.S. federal and applicable state income tax rates to pretax income from continuing operations for the years ended December 31, 2022 and 2021, due to the following: 2022 2021 Book Income (Loss) $ (33,843) $ (215,816) Depreciation 589 2,435 Shares issued for services - 52,000 Meals and entertainment - - Amortization of debt discount - - (Gain) Loss on derivative - - Change in valuation allowance $ 33,254 $ 161,381 Net deferred tax liabilities consist of the following components as of December 31, 2022, and 2021: 2022 2021 Deferred tax assets: NOL Carryover $ 2,073,033 $ 2,082,668 Deferred tax liabilities Depreciation (2,267) (9,635) Valuation allowance (2,070,766) (2,073,033) Net deferred tax asset $ - $ - Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. If a change in ownership occurs, then net operating loss carryforwards may be limited as to use in future years. At December 31, 2022, the Company had net operating loss carryforward of approximately $14,476,746 that may be offset against future taxable income from the year 2023 through 2036. The availability of some of the net operating loss will extend into 2037 if not previously utilized. During 2022, the Company evaluated its deferred tax assets and concluded that none of the asset is currently realizable and that a full valuation allowance should be recorded. Included in the balance at December 31, 2022, are no tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, other than interest and penalties, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS The Company has evaluated subsequent events pursuant to ASC Topic 855 and has determined that there are no other events that require disclosure as of the date of issuance.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Organization and Description Of Business [Abstract]
Basis of Presentation	a. Basis of Presentation The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments which are necessary for a fair statement of the results for fiscal years have been included.
Estimates	b. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Actual results could differ from those estimates.
Cash and Cash Equivalents	c. Cash and Cash Equivalents The Company considers all deposit accounts and investment accounts with an original maturity of 90 days or less to be cash equivalents. The cash balance we currently have on deposit is within the limits for which the FDIC insures.
Property and Equipment	d. Property and Equipment Property and equipment is stated at cost. Expenditure for minor repairs, maintenance, and replacement parts which do not increase the useful lives of the assets are charged to expense as incurred. Expenditures, exceeding $500, for new assets or that increase the useful life of existing assets are capitalized. Depreciation is computed using the straight-line method. The lives over which the fixed assets are depreciated are five to seven years.
Fair Value	e. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. FASB Accounting Standards Codification (“ASC”) Topic 820 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements), as follows: Level 1 - Quoted market prices in active markets for identical assets or liabilities; Level 2 - Inputs other than level one inputs that are either directly or indirectly observable; and Level 3 - Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. All cash, accounts payable and accrued liabilities are carried at cost, which approximates fair value due to the short-term nature of these financial instruments.
Earnings per Share	f. Earnings per Share The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the period of the financial statement. The company includes shares subscribed but unissued in its calculation of earnings per share if years it achieves a net profit, but does not included them in the calculation is years of a net loss, as their inclusion would be antidilutive. For the year ended December 31, 2022 For the year ended December 31, 2021 Net loss (numerator) $ (130,167) $ (830,061) Shares (denominator) 79,951,209 73,374,113 Net earnings per share amount - basic $ (0.00) $ (0.01) Shares (denominator) 79,951,209 73,374,113 Net earnings per share amount - diluted $ 0.00 $ (0.01) Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. As of December 31, 2022 and 2021 there were -0- and -0-, respectively, potential dilutive shares that needed to be considered as common share equivalents.
Concentrations and Credit Risk	g. Concentrations and Credit Risk The Company has relied on a small group of investors to fund its operations. If this group becomes unable or unwilling to provide additional funding, the Company may be unable to remain in business or to execute on its business plan.
Income Taxes	h. Income Taxes Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Stock-based Compensation	i. Stock-based Compensation The Company, in accordance with ASC 718, Compensation – Stock Compensation Measurement Objective – Fair Value at Grant Date
Recent Accounting Pronouncements	j. Recent 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 (Subtopic 815-40) The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its consolidated results of operation, financial position and cash flows. Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings or operations.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Organization and Description Of Business [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	For the year ended December 31, 2022 For the year ended December 31, 2021 Net loss (numerator) $ (130,167) $ (830,061) Shares (denominator) 79,951,209 73,374,113 Net earnings per share amount - basic $ (0.00) $ (0.01) Shares (denominator) 79,951,209 73,374,113 Net earnings per share amount - diluted $ 0.00 $ (0.01)

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, 2022 December 31, 2021 Computer and office equipment $ 90,368 $ 90,368 Accumulated depreciation (90,368) (88,102) Total Property and Equipment $ - $ 2,266

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	2022 2021 Book Income (Loss) $ (33,843) $ (215,816) Depreciation 589 2,435 Shares issued for services - 52,000 Meals and entertainment - - Amortization of debt discount - - (Gain) Loss on derivative - - Change in valuation allowance $ 33,254 $ 161,381
Schedule of Deferred Tax Assets and Liabilities	2022 2021 Deferred tax assets: NOL Carryover $ 2,073,033 $ 2,082,668 Deferred tax liabilities Depreciation (2,267) (9,635) Valuation allowance (2,070,766) (2,073,033) Net deferred tax asset $ - $ -

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details)	Dec. 31, 2022
Organization and Description Of Business [Abstract]
Nitric oxide pure percentage	99%

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Organization and Description Of Business [Abstract]
Useful life of existing assets	$ 500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Earnings Per Share Basic And Diluted Abstract
Net loss (numerator)	$ (130,167)	$ (830,061)
Shares (denominator)	79,951,209	73,374,113
Net earnings per share amount - basic	$ 0	$ (0.01)
Shares (denominator)	79,951,209	73,374,113
Net earnings per share amount - diluted	$ 0	$ (0.01)

GOING CONCERN (Details)

GOING CONCERN (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Going Concern
Planned expenditures	$ 1,250,000

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	$ 2,267	$ 9,365

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details) - Schedule of Property and Equipment - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Property And Equipment Abstract
Computer and office equipment	$ 90,368	$ 90,368
Accumulated depreciation	(90,368)	(88,102)
Total Property and Equipment		$ 2,266

PREFERRED STOCK (Details)

PREFERRED STOCK (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Oct. 19, 2011
Preferred Stock [Abstract]
Preferred stock, share authorized	10,000,000	10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, share outstanding	0	0

COMMON STOCK (Details)

COMMON STOCK (Details) - USD ($)	1 Months Ended			12 Months Ended
	Sep. 30, 2022	Aug. 20, 2018	Feb. 14, 2018	Dec. 31, 2022	Dec. 31, 2021
COMMON STOCK (Details) [Line Items]
Shares of restricted common stock				2,000,000	500,000
Shares issued		2,000,000			28,200,000
Stock subscriptions payable (in Dollars)					$ 723,314
Stock-based compensation (in Dollars)				$ 35,000
Closing price per share (in Dollars per share)				$ 0.0175
Vesting shares			500,000
Written notice period				30 days
Fair value of the stock vested (in Dollars)					$ 200,000
Issuance shares of preferred stock	500,000
Investors [Member]
COMMON STOCK (Details) [Line Items]
Shares of restricted common stock					120,000
Restricted common stock (in Dollars)					$ 30,000
Mr. Merrell [Member]
COMMON STOCK (Details) [Line Items]
Restricted common stock			2,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Dec. 31, 2022	Aug. 31, 2022	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019	Nov. 30, 2017	Feb. 28, 2017
Commitments and Contingencies Disclosure [Abstract]
Monthly office lease payment	$ 1,000	$ 1,059	$ 1,038	$ 1,038	$ 1,008	$ 978	$ 950

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Reimbursement of office expenses	$ 500
Accrued expenses	$ 164,500
Officer contributed services amount		$ 200,000
Shares of restricted stock (in Shares)	2,000,000	500,000

SMALL BUSINESS ADMINISTRATION_2

SMALL BUSINESS ADMINISTRATION PPP LOAN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Small Business Administration Ppp Loan [Abstract]
Loan received	$ 9,384
Gain on forgiveness of debt - PPP loan	$ 50,000	$ 9,384

CONVERTIBLE PROMISORY NOTE (Det

CONVERTIBLE PROMISORY NOTE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Sep. 11, 2022
Convertible Promisory Note [Abstract]
Convertible note (in Dollars)		$ 100,000
Interest rate	5%
Conversion rate	20%
Unpaid interest rate	15%
Monthly interest paid amount (in Dollars)	$ 1,250

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Jan. 01, 2018	Dec. 31, 2022
INCOME TAXES (Details) [Line Items]
Net operating loss carryforwards (in Dollars)		$ 14,476,746
Maximum [Member]
INCOME TAXES (Details) [Line Items]
U.S. statutory federal income tax rate	35%
Minimum [Member]
INCOME TAXES (Details) [Line Items]
U.S. statutory federal income tax rate	21%

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Book Income (Loss)	$ (33,843)	$ (215,816)
Depreciation	589	2,435
Shares issued for services		52,000
Meals and entertainment
Amortization of debt discount
(Gain) Loss on derivative
Change in valuation allowance	$ 33,254	$ 161,381

INCOME TAXES (Details) - Sche_2

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
NOL Carryover	$ 2,073,033	$ 2,082,668
Deferred tax liabilities
Depreciation	(2,267)	(9,635)
Valuation allowance	(2,070,766)	(2,073,033)
Net deferred tax asset