Strategic Environmental & Energy Resources (SENR) 10-Q 16 May 22 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2022	May 16, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-54987
Entity Registrant Name	Strategic Environmental & Energy Resources, Inc.
Entity Central Index Key	0001576197
Entity Tax Identification Number	02-0565834
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	370 Interlocken Blvd
Entity Address, Address Line Two	Suite 680
Entity Address, City or Town	Broomfield
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80021
City Area Code	303
Local Phone Number	277-1625
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		65,088,575

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021	[1]
Current Assets
Cash and cash equivalents	$ 68,400	$ 188,800
Accounts receivable, net of allowance for doubtful accounts of $19,800 and $0, respectively	729,600	536,600
Inventory	130,400	201,700
Contract assets	14,900	3,600
Prepaid expenses and other current assets	194,000	111,300
Total Current Assets	1,137,300	1,042,000
Property and equipment, net	436,500	433,000
Intangible Assets, net	413,800	419,300
Right of use assets	289,600	302,300
Other assets	40,600	40,600
TOTAL ASSETS	2,317,800	2,237,200
Current Liabilities
Accounts payable	600,100	471,200
Accrued liabilities	2,432,100	2,230,100
Contract liabilities	523,500	525,900
Paycheck protection program liabilities		96,600
Short term notes	2,832,300	2,843,900
Short term notes and accrued interest - related party	188,000	180,800
Convertible notes	1,605,000	1,605,000
Current portion of long term debt and capital lease obligations	530,200	525,600
Current portion of lease liabilities	56,700	54,700
Total Current Liabilities	8,767,900	8,533,800
Lease liabilities net of current portion	265,500	280,300
Long term debt and capital lease obligations, net of current portion	1,871,600	1,619,600
Total Liabilities	10,905,000	10,433,700
Commitments and contingencies
Stockholders’ deficit
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued
Common stock; $.001 par value; 70,000,000 shares authorized; 65,088,575 shares issued, issuable ** and outstanding March 31, 2022 and December 31, 2021	65,100	65,100
Common stock issuable	25,000	25,000
Additional paid-in capital	22,973,800	22,973,800
Stock Subscription receivable	(25,000)	(25,000)
Accumulated deficit	(29,751,400)	(29,364,800)
Total stockholders’ deficit	(6,712,500)	(6,325,900)
Non-controlling interest	(1,874,700)	(1,870,600)
Total Deficit	(8,587,200)	(8,196,500)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 2,317,800	$ 2,237,200
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)		Mar. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allowance for doubtful accounts		$ 19,800	$ 0
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, shares issued		0	0
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares authorized		70,000,000	70,000,000
Common stock, shares issued		65,088,575	65,088,575
Common stock, shares issuable	[1]	65,088,575	65,088,575
Note Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, shares issuable		2,785,000	2,785,000
[1]	Includes 2,785,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue:
Total revenue	$ 909,900	$ 744,200
Operating expenses:
Products costs	659,100	488,900
Solid waste costs	7,400	7,400
General and administrative expenses	273,000	311,000
Salaries and related expenses	344,600	136,400
Total operating expenses	1,284,100	943,700
Loss from operations	(374,200)	(199,500)
Other income (expense):
Interest expense	(190,100)	(194,200)
Gain on abandonment
Gain on debt extinguishment	96,600
Other	77,000	29,800
Total non-operating expense, net	(16,500)	(164,400)
Loss from continuing operations	(390,700)	(363,900)
Gain from discontinued operations, net of tax		33,500
Net loss	(390,700)	(330,400)
Less: Net income (loss) attributable to non-controlling interest	(4,100)	(12,800)
Net loss attributable to SEER common stockholders	$ (386,600)	$ (317,600)
Basic and diluted loss per share attributable to SEER common stockholders
Loss from continuing operations, per share	$ (0.01)	$ (0.01)
Income from discontinued operations, per share
Net loss per share, basic and diluted	$ (0.01)	$ (0.01)
Weighted average shares outstanding – basic and diluted	65,088,575	65,088,575
Product [Member]
Revenue:
Total revenue	$ 859,900	$ 686,000
Solid Waste [Member]
Revenue:
Total revenue	$ 50,000	$ 58,200

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscribed [Member]	Stock Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2020		$ 65,100	$ 22,961,200	$ 25,000	$ (25,000)	$ (29,693,700)	$ (2,061,400)	$ (8,728,800)
Balance, shares at Dec. 31, 2020		65,088,600
Issuance of common stock upon debt penalty
Stock-based compensation			4,700					4,700
Allocated value of common stock and warrants related to debt
Net loss						(317,600)	(12,800)	(330,400)
Balance at Mar. 31, 2021		$ 65,100	22,965,900	25,000	(25,000)	(30,011,300)	(2,074,200)	(9,054,500)
Balance, shares at Mar. 31, 2021		65,088,600
Balance at Dec. 31, 2021		$ 65,100	22,973,800	25,000	(25,000)	(29,364,800)	(1,870,600)	(8,196,500)	[1]
Balance, shares at Dec. 31, 2021		65,088,600
Issuance of common stock upon debt penalty
Stock-based compensation
Allocated value of common stock and warrants related to debt
Net loss						(386,600)	(4,100)	(390,700)
Balance at Mar. 31, 2022		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (29,751,400)	$ (1,874,700)	$ (8,587,200)
Balance, shares at Mar. 31, 2022
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash flows from operating activities:
Loss from continuing operations	$ (390,700)	$ (363,900)
Income from discontinued operations		33,500
Net loss	(390,700)	(330,400)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	30,300	34,600
Stock-based compensation expense		4,700
Non-cash expense for interest, accretion of debt discount		20,000
Gain on debt distinguishment	(96,600)
Gain on disposition of assets		(75,800)
Bad debt	19,800
Changes in operating assets and liabilities:
Accounts receivable	(212,700)	(172,200)
Contract assets	(11,300)	6,800
Inventory	71,300	(53,700)
Prepaid expenses and other assets	(70,000)	(221,400)
Accounts payable, accrued liabilities, and customer deposits	274,300	(17,100)
Contract liabilities	(2,400)	84,600
Deferred revenue		(8,200)
Net cash used in operating activities	(388,000)	(728,100)
Cash flows from investing activities:
Purchase of property and equipment	(28,300)
Proceeds from the sale of fixed assets		75,800
Net cash provided (used) by investing activities	(28,300)	75,800
Cash flows from financing activities:
Payments of notes and capital lease obligations	(23,400)	(63,400)
Payments of short-term notes - related party		(10,000)
Proceeds from short-term notes - related party		10,000
Proceeds from short-term and long-term debt	319,300	650,000
Proceeds from paycheck protection program		130,100
Net cash provided by financing activities	295,900	716,700
Net increase (decrease) in cash	(120,400)	64,400
Cash at the beginning of period	188,800	47,300
Cash at the end of period	68,400	111,700
Supplemental disclosures of cash flow information:
Cash paid for interest	1,500	24,700
Financing of prepaid insurance premiums		52,400
Cash paid for income taxes
Non-cash repayment of debt	50,800	154,700
Non-cash repayment of debt - PPP Loan	96,600
Non-cash payment of interest	$ 15,400	$ 22,500

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND FINANCIAL CONDITION	ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has two wholly owned operating subsidiaries and three majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture, and renewable fuel industries. The two wholly owned subsidiaries include: 1) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas, odor control systems and natural gas vapor capture primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 2) Strategic Environmental Materials, LLC, (“SEM”), a materials technology company focused on development of cost-effective chemical absorbents. The Company had a third wholly owned subsidiary, REGS, LLC (d/b/a Resource Environmental Group Services (“REGS”)), which was discarded and abandoned September 1, 2021, and all operations included in discontinued operations (See Note 15). The two majority-owned subsidiaries include 1) Paragon Waste Solutions, LLC (“PWS”), and 2) PelleChar, LLC (“PelleChar”). PWS is currently owned 54 51 PWS has developed specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste ( i.e etc i.e PelleChar was established in September 2018 and is owned 51 Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly owned subsidiaries, SEM, MV and REGS (through September 1, 2021, as discontinued operations), and its majority-owned subsidiaries PWS and PelleChar, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has accumulated a deficit of approximately $ 29.8 29.4 0.4 0.3 7.6 7.5 Realization of a major portion of the Company’s assets as of March 31, 2022, is dependent upon continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. For the three months ended March 31, 2022, the Company raised approximately $ 0.3 million from the issuance of short-term and long-term debt, offset by payments of principal on short term notes and capital leases of $ 23,400 , for a net cash provided by financing activities of approximately $ 0.3 million. In addition, the Company has undertaken a number of specific steps to continue to operate as a going concern. The Company continues to focus on developing organic growth in our operating companies and improving gross and net margins through increased attention to pricing, aggressive cost management and overhead reductions, including discontinuing REGS, a line of business with historically insufficient margins. Critical to achieving profitability will be the ability to license and or sell, permit and operate though the Company’s joint ventures and licensees the CoronaLux™ waste destruction units. The Company has limited common shares available for issue which may limit the ability to raise capital or settle debt through issuance of shares. The Company has increased business development efforts to address opportunities identified in expanding markets attributable to increased interest in energy conservation and emission control regulations. In addition, the Company is evaluating various forms of financing which may be available to it. There can be no assurance that the Company will secure additional financing for working capital, increase revenues and achieve the desired result of net income and positive cash flow from operations in future years. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to report on a going concern basis. Basis of Presentation Unaudited Interim Financial Information The accompanying interim condensed consolidated financial statements are unaudited. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all the normal recurring adjustments necessary to present fairly the financial position and results of operations as of and for the periods presented. The interim results are not necessarily indicative of the results to be expected for the full year or any future period. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company believes that the disclosures are adequate to make the interim information presented not misleading. These consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Report on Form 10-K filed on April 15, 2022, for the year ended December 31, 2021.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the carrying amount of intangible assets; valuation allowances and reserves for receivables and inventory and deferred income taxes; revenue recognition related to contracts accounted for under the percentage of completion method; share-based compensation; and loss contingencies, including those related to litigation. Actual results could differ from those estimates. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss. Revenue Recognition Revenue is recognized under FASB guidelines, which requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3) Sequencing On December 31, 2021, the Company adopted a sequencing policy under ASC 815-40-35 whereby in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuance of securities to the Company’s employees or directors are not subject to the sequencing policy. Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $ 0 Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY March 31, December 31, (unaudited) Finished goods $ 105,500 $ 98,200 Work in process 15,900 28,400 Raw materials 9,000 75,100 Inventory, net 130,400 201,700 Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the three months ended March 31, 2022, and 2021 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2020. The tax periods for the years ending December 31, 2018, through 2021 are open to examination by federal and state authorities.

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2022
Revenue:
REVENUE	NOTE 3 – REVENUE Products Revenue Product revenue generated from contracts with customers, for the manufacture of products for the removal and treatment of hazardous vapor and gasses. Total estimated revenue includes all of the following: (1) the basic contract price, (2) contract options, and (3) change orders. Once contract performance is underway, the Company may experience changes in conditions, client requirements, specifications, designs, materials, and expectations regarding the period of performance. Such changes are “change orders” and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without obtaining client agreement. Revenue related to change orders is recognized as costs are incurred if it is probable that costs will be recovered by changing the contract price. The Company does not incur pre-contract costs. Under the new revenue recognition guidance, the Company found no change in the manner product revenue is recognized. Provisions for estimated losses on uncompleted contracts are recorded in the period in which the losses are identified and included as additional loss. Provisions for estimated losses on contracts are shown separately as liabilities on the balance sheet, if significant, except in circumstances in which related costs are accumulated on the balance sheet, in which case the provisions are deducted from the accumulated costs. A provision as a liability is reported as a current liability. The Company includes in current assets and current liabilities amounts related to contracts realizable and payable. Costs and estimated earnings in excess of billings on uncompleted contracts represent the excess of contract costs and profits recognized to date over billings to date and are recognized as a current asset. Revenue contract liabilities represent the excess of billings to date over the amount of contract costs and profits recognized to date and are recognized as a current liability. Products revenue also includes media sales which are recognized as the product is shipped to the customer for use. Solid Waste Revenue The Company’s revenues from waste destruction licensing agreements are recognized as a single accounting unit over the term of the license. Revenue from joint venture operations of the Company’s CoronaLux™ units is recognized as the revenue is earned by the joint venture. Revenue from management services is recognized as services are performed. Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Three months ended March 31, 2022 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 666,300 - $ 666,300 Media sales 193,600 - 193,600 Licensing fees - - - Management fees - 50,000 50,000 Total Revenue $ 859,900 $ 50,000 $ 909,900 Environmental Solutions Solid Waste Total Three months ended March 31, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales 431,600 - 431,600 Media sales 254,400 - 254,400 Licensing fees - 8,200 8,200 Management fees - 50,000 50,000 Total Revenue $ 686,000 $ 58,200 $ 744,200 Contract Balances Where a performance obligation has been satisfied but not yet invoiced at the reporting date, a contract asset is recognized on the balance sheet. Where a performance obligation has not yet been satisfied but an invoice has been raised at the reporting date, a contract liability is recognized on the balance sheet. The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Accounts Receivable, net Contract Assets Contract Liabilities Balance as of March 31, 2022 $ 729,600 $ 14,900 $ 523,500 Balance as of December 31, 2021 536,600 3,600 525,900 Increase (decrease) $ 193,000 $ 11,300 $ (2,400 ) The majority of the Company’s revenue is generally invoiced on a weekly or monthly basis, and the payments are generally received within approximately 30-60 days. Contract liabilities are recorded when cash payments are received or due in advance of the Company’s performance, including amounts that are refundable. Remaining Performance Obligations As of March 31, 2022, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $ 1.6 million, of which the Company expects to recognize approximately 85 % of this revenue over the next 12 months. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected term of one year or less and (ii) contracts for which the Company recognizes revenue at the amounts to which it has the right to invoice for services performed.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT March 31, December 31, Field and shop equipment $ 578,000 $ 553,200 Vehicles 72,500 72,500 Waste destruction equipment, placed in service 553,300 553,300 Furniture and office equipment 345,800 342,400 Leasehold improvements 36,200 36,200 Building and improvements 21,200 21,200 Land 162,900 162,900 Property and equipment, gross 1,769,900 1,741,700 Less: accumulated depreciation and amortization (1,333,400 ) (1,308,700 ) Property and equipment, net $ 436,500 $ 433,000 Depreciation expense for the three months ended March 31, 2022, and 2021 was $ 24,800 and $ 26,500 , respectively. For the three months ended March 31, 2022, and 2021, depreciation expense included in cost of goods sold was $ 18,400 and $ 20,100 , respectively. For the three months ended March 31, 2022, and 2021, depreciation expense included in selling, general and administrative expenses was $ 6,400 and $ 6,400 , respectively. Depreciation expense on leased CoronaLux™ units included in depreciation and amortization above is $0 as of March 31, 2022, and 2021, respectively. Property and equipment included the following amounts for leases that have been capitalized at: SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED March 31, December 31, 2022 2021 Vehicles, field and shop equipment $ 10,200 $ 10,200 Less: accumulated amortization (10,200 ) (10,200 ) Property and equipment for lease capitalized $ - $ -

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSETS Gross carrying amount Accumulated amortization Net carrying value March 31, 2022 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (885,900 ) 136,000 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (983,300 ) $ 413,800 Gross carrying amount Accumulated amortization Net carrying value December 31, 2021 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (880,400 ) 141,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (977,800 ) $ 419,300 The estimated useful lives of the intangible assets range from seven to twenty years . Amortization expense was $ 5,500 and $ 8,000 for the three months ended March 31, 2022, and 2021, respectively.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
Leases
LEASES	NOTE 6 – LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from 1 8 1 225,300 246,100 289,600 322,200 20,900 Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. The Company has certain contracts for real estate which may contain lease and non-lease components which it has elected to treat as a single lease component. Information related to the Company’s right-of-use assets and related lease liabilities were as follows (Unaudited): SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES Three Months 2022 2021 Cash paid for operating lease liabilities $ 36,700 $ 77,000 Right-of-use assets obtained in exchange for new operating lease obligations - - Weighted-average remaining lease term 53 0 Weighted-average discount rate 10 % 10 % Maturities of lease liabilities as of March 31, 2022 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2023 $ 86,300 2024 88,900 2025 91,600 2026 94,300 2027 40,300 Thereafter - Lease liabilities 401,400 Less imputed interest (79,200 ) Total lease liabilities 322,200 Current operating lease liabilities 56,700 Non-current operating lease liabilities 265,500 Total lease liabilities $ 322,200

ACCRUED LIABILITIES

ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 7 – ACCRUED LIABILITIES Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES March 31, December 31, 2022 2021 Accrued compensation and related taxes $ 158,500 $ 124,600 Accrued interest 1,980,500 1,818,500 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 40,500 40,000 Other 102,600 97,000 Total Accrued Liabilities $ 2,432,100 $ 2,230,100

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	3 Months Ended
	Mar. 31, 2022
Contractors [Abstract]
UNCOMPLETED CONTRACTS	NOTE 8 – UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS March 31, December 31, 2022 2021 (unaudited) Revenue recognized $ 679,300 $ 285,600 Less: billings to date (664,400 ) (282,000 ) Contract assets 14,900 3,600 Billings to date 1,032,000 1,578,300 Revenue recognized (508,500 ) (1,052,400 ) Contract liabilities $ 523,500 $ 525,900

INVESTMENT IN PARAGON WASTE SOL

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	3 Months Ended
	Mar. 31, 2022
Investments, All Other Investments [Abstract]
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	NOTE 9 – INVESTMENT IN PARAGON WASTE SOLUTIONS LLC Since its inception through March 31, 2022, the Company has provided approximately $ 6.4

DEBT

DEBT	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 10 – DEBT Debt as of March 31, 2022 (Unaudited), and December 31, 2021, was comprised of the following: SCHEDULE OF DEBT Paycheck protection program Short term notes Convertible notes, unsecured Current portion of long-term debt and capital lease obligations Long term debt and capital lease obligations Total Balance December 31, 2021 $ 96,600 $ 2,843,900 $ 1,605,000 $ 525,600 $ 1,619,600 (4) $ 6,690,700 Increase in borrowing - - - 4,600 (2) 258,800 (2) 263,400 Principal reductions(1) (96,600 ) (11,600 ) - - (6,800 ) (115,000 ) Long term debt to current - - - - - - Amortization of debt discount - - - - - - Balance March 31, 2022 $ - $ 2,832,300 (3) $ 1,605,000 $ 530,200 $ 1,871,600 $ 6,839,100 (1) The Payroll Protection Program final note forgiveness was confirmed during the first quarter of 2022. (2) A) Secured note payable of $ 13,300 6.5 February 15, 2025 400 100 0 4,200 250,000 8 February 10, 2027 2,700 2,700 (3) The balance consists of $ 2,410,200 422,100 (4) Secured notes.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS Notes payable and accrued interest, related parties Related parties accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST March 31, December 31, 2022 2021 (unaudited) Short term notes $ 125,000 $ 125,000 Accrued interest 63,000 55,800 Total short-term notes and accrued interest - Related parties $ 188,000 $ 180,800

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 12 – EQUITY TRANSACTIONS 2022 Common Stock Transactions During the three months ended March 31, 2022, no new equity transactions have occurred. 2021 Common Stock Transactions During the three months ended March 31, 2021, no new equity transactions have occurred. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	3 Months Ended
	Mar. 31, 2022
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE 13 – CUSTOMER CONCENTRATIONS The Company had sales from operations to three, for the three months ended March 31, 2022, and 2021 that surpassed the 10 68 64

NET GAIN OR LOSS PER SHARE

NET GAIN OR LOSS PER SHARE	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
NET GAIN OR LOSS PER SHARE	NOTE 14 – NET GAIN OR LOSS PER SHARE Basic net gain or loss per share is computed by dividing net gain or loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net gain or loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. For three months ended March 31, 2022, all potentially dilutive securities have been excluded from the diluted share calculations because they were anti-dilutive as a result of the net losses incurred for the respective period, or were dilutive, but the exercise prices were above the stock price for the entire period, deeming them not to be converted, or exercised during the period. Accordingly, basic shares equal diluted shares for all periods presented. Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2022 2021 Three Months Ended March 31, 2022 2021 Warrants 200,000 271,000 Options 1,590,000 1,640,000 Convertible notes payable, including accrued interest 3,120,500 2,918,900 Potentially dilutive securities 4,910,500 4,829,900

ABANDONMENT OF SUBSIDIARY

ABANDONMENT OF SUBSIDIARY	3 Months Ended
	Mar. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
ABANDONMENT OF SUBSIDIARY	NOTE 15 – ABANDONMENT OF SUBSIDIARY On September 1, 2021, the Company’s board of directors, by unanimous consent, adopted a resolution to abandon the Company’s wholly owned subsidiary, REGS, LLC. The abandonment resulted in a gain to the Company of approximately $ 1.5 million for the year ended December 31, 2021. For the three months ended March 31, 2021, all operations from REGS have been reported as discontinued operations. Major classes of line items constituting pretax income on discontinued operations: SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS 2022 2021 For the three months ended March 31, 2022 2021 Services revenue $ - $ 177,200 Services costs - (179,600 ) General and administrative expenses - (2,700 ) Salaries and related expenses - (29,000 ) Other income - 67,600 Gain on debt extinguishment - - Total expenses - (143,700 ) Operating income - 33,500 Income tax benefit - - Total income from discontinued operations $ - $ 33,500

SEGMENT INFORMATION AND MAJOR C

SEGMENT INFORMATION AND MAJOR CUSTOMERS	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION AND MAJOR CUSTOMERS	NOTE 16 – SEGMENT INFORMATION AND MAJOR CUSTOMERS The Company currently has identified two segments as follows: MV, SEM, PelleChar Environmental Solutions PWS Solid Waste The composition of our reportable segments is consistent with that used by our chief decision makers to evaluate performance and allocate resources. All of our operations are located in the U.S. The Company has not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. Segment information for the three months ended March 31, 2022 (Unaudited), and 2021 is as follows: SCHEDULE OF SEGMENT INFORMATION Three Months ended March 31, Environmental Solid 2022 Solutions Waste Corporate Total Revenue $ 859,900 $ 50,000 $ - $ 909,900 Depreciation and amortization (1) 11,000 7,400 11,900 30,300 Interest expense 1,300 4,100 185,200 190,600 Net income (loss) 36,500 (5,900 ) (417,200 ) (386,600 ) Capital expenditures (cash and noncash) 28,300 - - 28,300 Total assets $ 1,547,700 $ 277,600 $ 492,500 $ 2,317,800 Environmental Solid 2021 Solutions Waste Corporate Total Revenue $ 627,800 $ 58,200 $ - $ 686,000 Depreciation and amortization (1) 17,200 8,500 8,900 34,600 Interest expense 1,400 - 192,800 194,200 Stock-based compensation - - 4,700 4,700 Net income (loss) 138,200 (22,300 ) (433,500 ) (317,600 ) Capital expenditures (cash and noncash) - - - - Total assets $ 1,470,300 $ 354,200 $ 685,000 $ 2,509,500

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the carrying amount of intangible assets; valuation allowances and reserves for receivables and inventory and deferred income taxes; revenue recognition related to contracts accounted for under the percentage of completion method; share-based compensation; and loss contingencies, including those related to litigation. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss.
Revenue Recognition	Revenue Recognition Revenue is recognized under FASB guidelines, which requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3)
Sequencing	Sequencing On December 31, 2021, the Company adopted a sequencing policy under ASC 815-40-35 whereby in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuance of securities to the Company’s employees or directors are not subject to the sequencing policy.
Research and Development	Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $ 0
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY March 31, December 31, (unaudited) Finished goods $ 105,500 $ 98,200 Work in process 15,900 28,400 Raw materials 9,000 75,100 Inventory, net 130,400 201,700
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the three months ended March 31, 2022, and 2021 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2020. The tax periods for the years ending December 31, 2018, through 2021 are open to examination by federal and state authorities.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF INVENTORY	Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY March 31, December 31, (unaudited) Finished goods $ 105,500 $ 98,200 Work in process 15,900 28,400 Raw materials 9,000 75,100 Inventory, net 130,400 201,700

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Mar. 31, 2022
Revenue:
SCHEDULE OF DISAGGREGATION OF REVENUE	Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Three months ended March 31, 2022 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 666,300 - $ 666,300 Media sales 193,600 - 193,600 Licensing fees - - - Management fees - 50,000 50,000 Total Revenue $ 859,900 $ 50,000 $ 909,900 Environmental Solutions Solid Waste Total Three months ended March 31, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales 431,600 - 431,600 Media sales 254,400 - 254,400 Licensing fees - 8,200 8,200 Management fees - 50,000 50,000 Total Revenue $ 686,000 $ 58,200 $ 744,200
SCHEDULE OF CONTRACT BALANCES	The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Accounts Receivable, net Contract Assets Contract Liabilities Balance as of March 31, 2022 $ 729,600 $ 14,900 $ 523,500 Balance as of December 31, 2021 536,600 3,600 525,900 Increase (decrease) $ 193,000 $ 11,300 $ (2,400 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT March 31, December 31, Field and shop equipment $ 578,000 $ 553,200 Vehicles 72,500 72,500 Waste destruction equipment, placed in service 553,300 553,300 Furniture and office equipment 345,800 342,400 Leasehold improvements 36,200 36,200 Building and improvements 21,200 21,200 Land 162,900 162,900 Property and equipment, gross 1,769,900 1,741,700 Less: accumulated depreciation and amortization (1,333,400 ) (1,308,700 ) Property and equipment, net $ 436,500 $ 433,000
SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED	Property and equipment included the following amounts for leases that have been capitalized at: SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED March 31, December 31, 2022 2021 Vehicles, field and shop equipment $ 10,200 $ 10,200 Less: accumulated amortization (10,200 ) (10,200 ) Property and equipment for lease capitalized $ - $ -

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	SCHEDULE OF INTANGIBLE ASSETS Gross carrying amount Accumulated amortization Net carrying value March 31, 2022 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (885,900 ) 136,000 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (983,300 ) $ 413,800 Gross carrying amount Accumulated amortization Net carrying value December 31, 2021 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (880,400 ) 141,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (977,800 ) $ 419,300

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Leases
SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES	Information related to the Company’s right-of-use assets and related lease liabilities were as follows (Unaudited): SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES Three Months 2022 2021 Cash paid for operating lease liabilities $ 36,700 $ 77,000 Right-of-use assets obtained in exchange for new operating lease obligations - - Weighted-average remaining lease term 53 0 Weighted-average discount rate 10 % 10 %
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Maturities of lease liabilities as of March 31, 2022 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2023 $ 86,300 2024 88,900 2025 91,600 2026 94,300 2027 40,300 Thereafter - Lease liabilities 401,400 Less imputed interest (79,200 ) Total lease liabilities 322,200 Current operating lease liabilities 56,700 Non-current operating lease liabilities 265,500 Total lease liabilities $ 322,200

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES March 31, December 31, 2022 2021 Accrued compensation and related taxes $ 158,500 $ 124,600 Accrued interest 1,980,500 1,818,500 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 40,500 40,000 Other 102,600 97,000 Total Accrued Liabilities $ 2,432,100 $ 2,230,100

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	3 Months Ended
	Mar. 31, 2022
Contractors [Abstract]
SCHEDULE OF UNCOMPLETED CONTRACTS	Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS March 31, December 31, 2022 2021 (unaudited) Revenue recognized $ 679,300 $ 285,600 Less: billings to date (664,400 ) (282,000 ) Contract assets 14,900 3,600 Billings to date 1,032,000 1,578,300 Revenue recognized (508,500 ) (1,052,400 ) Contract liabilities $ 523,500 $ 525,900

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	Debt as of March 31, 2022 (Unaudited), and December 31, 2021, was comprised of the following: SCHEDULE OF DEBT Paycheck protection program Short term notes Convertible notes, unsecured Current portion of long-term debt and capital lease obligations Long term debt and capital lease obligations Total Balance December 31, 2021 $ 96,600 $ 2,843,900 $ 1,605,000 $ 525,600 $ 1,619,600 (4) $ 6,690,700 Increase in borrowing - - - 4,600 (2) 258,800 (2) 263,400 Principal reductions(1) (96,600 ) (11,600 ) - - (6,800 ) (115,000 ) Long term debt to current - - - - - - Amortization of debt discount - - - - - - Balance March 31, 2022 $ - $ 2,832,300 (3) $ 1,605,000 $ 530,200 $ 1,871,600 $ 6,839,100 (1) The Payroll Protection Program final note forgiveness was confirmed during the first quarter of 2022. (2) A) Secured note payable of $ 13,300 6.5 February 15, 2025 400 100 0 4,200 250,000 8 February 10, 2027 2,700 2,700 (3) The balance consists of $ 2,410,200 422,100 (4) Secured notes.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST	Related parties accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST March 31, December 31, 2022 2021 (unaudited) Short term notes $ 125,000 $ 125,000 Accrued interest 63,000 55,800 Total short-term notes and accrued interest - Related parties $ 188,000 $ 180,800

NET GAIN OR LOSS PER SHARE (Tab

NET GAIN OR LOSS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2022 2021 Three Months Ended March 31, 2022 2021 Warrants 200,000 271,000 Options 1,590,000 1,640,000 Convertible notes payable, including accrued interest 3,120,500 2,918,900 Potentially dilutive securities 4,910,500 4,829,900

ABANDONMENT OF SUBSIDIARY (Tabl

ABANDONMENT OF SUBSIDIARY (Tables)	3 Months Ended
	Mar. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS	Major classes of line items constituting pretax income on discontinued operations: SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS 2022 2021 For the three months ended March 31, 2022 2021 Services revenue $ - $ 177,200 Services costs - (179,600 ) General and administrative expenses - (2,700 ) Salaries and related expenses - (29,000 ) Other income - 67,600 Gain on debt extinguishment - - Total expenses - (143,700 ) Operating income - 33,500 Income tax benefit - - Total income from discontinued operations $ - $ 33,500

SEGMENT INFORMATION AND MAJOR_2

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Segment information for the three months ended March 31, 2022 (Unaudited), and 2021 is as follows: SCHEDULE OF SEGMENT INFORMATION Three Months ended March 31, Environmental Solid 2022 Solutions Waste Corporate Total Revenue $ 859,900 $ 50,000 $ - $ 909,900 Depreciation and amortization (1) 11,000 7,400 11,900 30,300 Interest expense 1,300 4,100 185,200 190,600 Net income (loss) 36,500 (5,900 ) (417,200 ) (386,600 ) Capital expenditures (cash and noncash) 28,300 - - 28,300 Total assets $ 1,547,700 $ 277,600 $ 492,500 $ 2,317,800 Environmental Solid 2021 Solutions Waste Corporate Total Revenue $ 627,800 $ 58,200 $ - $ 686,000 Depreciation and amortization (1) 17,200 8,500 8,900 34,600 Interest expense 1,400 - 192,800 194,200 Stock-based compensation - - 4,700 4,700 Net income (loss) 138,200 (22,300 ) (433,500 ) (317,600 ) Capital expenditures (cash and noncash) - - - - Total assets $ 1,470,300 $ 354,200 $ 685,000 $ 2,509,500

ORGANIZATION AND FINANCIAL CO_2

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Retained earnings	$ 29,751,400		$ 29,364,800	[1]
Incomeloss from continuing operations	386,600	$ 317,600
Working capital deficit	7,600,000		$ 7,500,000
[custom:ProceedsFromIssuanceOfShorttermAndLongtermDebt]	300,000
[custom:PrincipalOnShortTermNotesAndCapitalLeases]	23,400
Net Cash Provided by (Used in) Financing Activities	$ 295,900	$ 716,700
Paragon Waste Solutions, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	54.00%
PelleChar, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	51.00%
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Finished goods	$ 105,500	$ 98,200
Work in process	15,900	28,400
Raw materials	9,000	75,100
Inventory, net	$ 130,400	$ 201,700	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Research and development expenses	$ 0	$ 0
Adjustments for uncertain tax positions	0	0
Interest and penalties related to uncertain tax positions	$ 0	$ 0

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Management fees	$ 909,900	$ 686,000
Total Revenue	909,900	744,200
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Management fees	666,300	431,600
Media Sales [Member]
Disaggregation of Revenue [Line Items]
Management fees	193,600	254,400
Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Management fees		8,200
Management Fees [Member]
Disaggregation of Revenue [Line Items]
Management fees	50,000	50,000
Environmental Solutions [Member]
Disaggregation of Revenue [Line Items]
Management fees	859,900	627,800
Total Revenue	859,900	686,000
Environmental Solutions [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Management fees	666,300	431,600
Environmental Solutions [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Management fees	193,600	254,400
Environmental Solutions [Member] | Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Management fees
Environmental Solutions [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Management fees
Solid Waste [Member]
Disaggregation of Revenue [Line Items]
Management fees	50,000	58,200
Total Revenue	50,000	58,200
Solid Waste [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Management fees
Solid Waste [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Management fees
Solid Waste [Member] | Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Management fees		8,200
Solid Waste [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Management fees	$ 50,000	$ 50,000

SCHEDULE OF CONTRACT BALANCES (

SCHEDULE OF CONTRACT BALANCES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Revenue:
Accounts Receivable, net	$ 729,600		$ 536,600
Contract Assets	14,900		3,600	[1]
Contract Liabilities	523,500		$ 525,900
Accounts Receivable, net	193,000
Contract Assets	11,300	$ (6,800)
Contract Liabilities	$ (2,400)	$ 84,600
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

REVENUE (Details Narrative)

REVENUE (Details Narrative) $ in Millions	Mar. 31, 2022USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 1.6
Next 12 Months [Member]
Revenue, Remaining Performance Obligation, Percentage	85.00%

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,769,900	$ 1,741,700
Less: accumulated depreciation and amortization	(1,333,400)	(1,308,700)
Property and equipment, net	436,500	433,000	[1]
Field and Shop Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	578,000	553,200
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	72,500	72,500
Waste Destruction Equipment, Placed in Service [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	553,300	553,300
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	345,800	342,400
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	36,200	36,200
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	21,200	21,200
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 162,900	$ 162,900
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Vehicles, field and shop equipment	$ 10,200	$ 10,200
Less: accumulated amortization	(10,200)	(10,200)
Property and equipment for lease capitalized

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 24,800	$ 26,500
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	18,400	20,100
Selling, General and Administrative Expenses [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 6,400	$ 6,400

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 1,397,100	$ 1,397,100
Accumulated amortization	(983,300)	(977,800)
Net carrying value	413,800	419,300
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	277,800	277,800
Accumulated amortization
Net carrying value	277,800	277,800
Customer List [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,500	42,500
Accumulated amortization	(42,500)	(42,500)
Net carrying value
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,021,900	1,021,900
Accumulated amortization	(885,900)	(880,400)
Net carrying value	136,000	141,500
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,900	54,900
Accumulated amortization	(54,900)	(54,900)
Net carrying value

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Selling, General and Administrative Expenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 5,500	$ 8,000
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years

SCHEDULE OF RIGHT-OF-USE ASSETS

SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases
Cash paid for operating lease liabilities	$ 36,700	$ 77,000
Right-of-use assets obtained in exchange for new operating lease obligations
Weighted-average remaining lease term	53 months	0 months
Weighted-average discount rate	10.00%	10.00%

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	[1]	Jan. 01, 2019
Leases
2023	$ 86,300
2024	88,900
2025	91,600
2026	94,300
2027	40,300
Thereafter
Lease liabilities	401,400
Less imputed interest	(79,200)
Total lease liabilities	322,200			$ 246,100
Current operating lease liabilities	56,700	$ 54,700
Non-current operating lease liabilities	$ 265,500	$ 280,300
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	[1]	Jan. 01, 2019
Lease renewal term	1 year
Operating lease right of use asset	$ 289,600	$ 302,300		$ 225,300
Operating lease liability	322,200			$ 246,100
Operating lease costs	$ 20,900
Minimum [Member]
Lease term	1 year
Maximum [Member]
Lease term	8 years
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued compensation and related taxes	$ 158,500	$ 124,600
Accrued interest	1,980,500	1,818,500
Accrued settlement/litigation claims	150,000	150,000
Warranty and defect claims	40,500	40,000
Other	102,600	97,000
Total Accrued Liabilities	$ 2,432,100	$ 2,230,100	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

SCHEDULE OF UNCOMPLETED CONTRAC

SCHEDULE OF UNCOMPLETED CONTRACTS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Contractors [Abstract]
Revenue recognized	$ 679,300	$ 285,600
Less: billings to date	(664,400)	(282,000)
Contract assets	14,900	3,600
Billings to date	1,032,000	1,578,300
Revenue recognized	(508,500)	(1,052,400)
Contract liabilities	$ 523,500	$ 525,900	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

INVESTMENT IN PARAGON WASTE S_2

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative) $ in Millions	Mar. 31, 2022USD ($)
Paragon Waste Solutions, LLC [Member]
Payment for funding of subsidiary	$ 6.4

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Short-Term Debt [Line Items]
Debt, beginning balance	$ 6,690,700
Increase in borrowing	263,400
Principal reductions	(115,000)	[1]
Long term debt to current
Amortization of debt discount
Debt, ending balance	6,839,100
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	96,600
Increase in borrowing
Principal reductions	(96,600)	[1]
Long term debt to current
Amortization of debt discount
Debt, ending balance
Short Term Notes [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	2,843,900
Increase in borrowing
Principal reductions	(11,600)	[1]
Long term debt to current
Amortization of debt discount
Debt, ending balance	2,832,300	[2]
Convertible Notes, Unsecured [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	1,605,000
Increase in borrowing
Principal reductions		[1]
Long term debt to current
Amortization of debt discount
Debt, ending balance	1,605,000
Current Portion of Long Term Debt and Capital Lease Obligations [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	525,600
Increase in borrowing	4,600	[3]
Principal reductions		[1]
Long term debt to current
Amortization of debt discount
Debt, ending balance	530,200
Long Term Debt and Capital Lease Obligations [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	1,619,600	[4]
Increase in borrowing	258,800	[3]
Principal reductions	(6,800)	[1]
Long term debt to current
Amortization of debt discount
Debt, ending balance	$ 1,871,600
[1]	The Payroll Protection Program final note forgiveness was confirmed during the first quarter of 2022.
[2]	The balance consists of $ 2,410,200 422,100
[3]	A) Secured note payable of $ 13,300 6.5 February 15, 2025 400 100 0 4,200 250,000 8 February 10, 2027 2,700 2,700
[4]	Secured notes.

SCHEDULE OF DEBT (Details) (Par

SCHEDULE OF DEBT (Details) (Parethetical) - USD ($)	Mar. 15, 2022	Feb. 11, 2022	Mar. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Interest payable			$ 1,980,500	$ 1,818,500
Secured Note Payable [Member]
Short-Term Debt [Line Items]
Debt principal amount	$ 13,300
Note payable, interest	6.50%
Note payable, maturity date	Feb. 15, 2025
Monthly periodic payment	$ 400
Interest expense			100
Interest payable			0
Long term debt current			4,200
Note Payable [Member]
Short-Term Debt [Line Items]
Debt principal amount		$ 250,000
Note payable, interest		8.00%
Note payable, maturity date		Feb. 10, 2027
Interest expense			2,700
Interest payable			2,700
Secured Notes [Member]
Short-Term Debt [Line Items]
Notes payable			2,410,200
Unsecured Notes Payable [Member]
Short-Term Debt [Line Items]
Notes payable			$ 422,100

SCHEDULE OF RELATED PARTIES, NO

SCHEDULE OF RELATED PARTIES, NOTES PAYABLE AND ACCRUED INTEREST (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Short term notes	$ 125,000	$ 125,000
Accrued interest	63,000	55,800
Total short-term notes and accrued interest - Related parties	$ 188,000	$ 180,800	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Non-controlling interest, description	The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue Benchmark [Member] | Customer [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	68.00%	64.00%

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	4,910,500	4,829,900
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	200,000	271,000
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,590,000	1,640,000
Convertible Notes Payable, Including Accrued Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	3,120,500	2,918,900

SCHEDULE OF DISPOSAL GROUPS, IN

SCHEDULE OF DISPOSAL GROUPS, INCLUDING DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Services revenue		$ 177,200
Services costs		(179,600)
General and administrative expenses		(2,700)
Salaries and related expenses		(29,000)
Other income		67,600
Gain on debt extinguishment
Total expenses		(143,700)
Operating income		33,500
Income tax benefit
Total income from discontinued operations		$ 33,500

ABANDONMENT OF SUBSIDIARY (Deta

ABANDONMENT OF SUBSIDIARY (Details Narrative) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Gain loss on abandonment	$ 1.5

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	[1]
Segment Reporting Information [Line Items]
Revenue	$ 909,900	$ 686,000
Depreciation and amortization (1)	30,300	34,600
Interest expense	190,600	194,200
Net income (loss)	(386,600)	(317,600)
Capital expenditures (cash and noncash)	28,300
Total assets	2,317,800	2,509,500	$ 2,237,200
Stock-based compensation		4,700
Environmental Solutions [Member]
Segment Reporting Information [Line Items]
Revenue	859,900	627,800
Depreciation and amortization (1)	11,000	17,200
Interest expense	1,300	1,400
Net income (loss)	36,500	138,200
Capital expenditures (cash and noncash)	28,300
Total assets	1,547,700	1,470,300
Stock-based compensation
Solid Waste [Member]
Segment Reporting Information [Line Items]
Revenue	50,000	58,200
Depreciation and amortization (1)	7,400	8,500
Interest expense	4,100
Net income (loss)	(5,900)	(22,300)
Capital expenditures (cash and noncash)
Total assets	277,600	354,200
Stock-based compensation
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue
Depreciation and amortization (1)	11,900	8,900
Interest expense	185,200	192,800
Net income (loss)	(417,200)	(433,500)
Capital expenditures (cash and noncash)
Total assets	$ 492,500	685,000
Stock-based compensation		$ 4,700
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2021.