Strategic Environmental & Energy Resources (SENR) 10-Q 22 May 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2023	May 17, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
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, 2023	Dec. 31, 2022	[1]
Current Assets
Cash and cash equivalents	$ 45,100	$ 21,500
Accounts receivable, net of allowance for doubtful accounts of $179,000	219,200	640,500
Inventory	24,100	9,400
Contract assets	155,900	138,700
Prepaid expenses and other current assets	158,900	85,800
Assets held for sale	217,200	217,200
Total Current Assets	820,400	1,113,100
Property and equipment, net	33,600	38,600
Intangible Assets, net	20,000	20,700
Right of use assets	235,700	249,700
Investments	182,200	182,200
Other assets	40,100	40,100
TOTAL ASSETS	1,332,000	1,644,400
Current Liabilities
Accounts payable	780,200	1,044,800
Accrued liabilities	3,111,900	2,953,800
Contract liabilities	446,200	536,000
Short term notes	4,208,300	3,517,000
Short term notes and accrued interest - related party	179,800	184,000
Convertible notes	1,605,000	1,605,000
Current portion of long-term debt	504,300	505,900
Current portion of lease liabilities	65,300	63,100
Liabilities held for sale	76,400	85,500
Total Current Liabilities	10,977,400	10,495,100
Lease liabilities net of current portion	200,400	217,400
Long term debt	1,838,800	1,839,900
Total Liabilities	13,016,600	12,552,400
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 December 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	(32,784,500)	(32,005,100)
Total stockholders’ deficit	(9,745,600)	(8,966,200)
Non-controlling interest	(1,939,000)	(1,941,800)
Total Deficit	(11,684,600)	(10,908,000)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 1,332,000	$ 1,644,400
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allowance for doubtful accounts		$ 179,000	$ 179,000
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 outstanding		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, 2023	Mar. 31, 2022
Revenue:
Total revenue	$ 553,200	$ 806,000
Operating expenses:
Products costs	489,000	557,200
Solid waste costs		7,400
General and administrative expenses	335,300	263,100
Salaries and related expenses	308,500	332,300
Total operating expenses	1,132,800	1,160,000
Loss from operations	(579,600)	(354,000)
Other income (expense):
Interest expense	(206,000)	(189,000)
Gain on debt extinguishment		96,600
Other	20,700	77,000
Total non-operating expense, net	(185,300)	(15,400)
Loss from continuing operations	(764,900)	(369,400)
Loss from discontinued operations, net of tax	(11,700)	(21,300)
Net Loss	(776,600)	(390,700)
Less: Net income (loss) attributable to non-controlling interest	2,800	(4,100)
Net Loss attributable to SEER common stockholders	$ (779,400)	$ (386,600)
Basic earnings per share attributable to SEER common stockholders
Loss from continuing operations, per share	$ (0.01)	$ (0.01)
Income from discontinued operations, per share	0	0
Net Loss per share, basic	(0.01)	(0.01)
Fully diluted earnings per share attributable to SEER common stockholders
Loss from continuing operations, per share	(0.01)	(0.01)
Income from discontinued operations, per share	0	0
Net Loss per share, basic	$ (0.01)	$ (0.01)
Weighted average shares outstanding – basic	65,088,575	65,088,575
Weighted average shares outstanding – diluted	65,088,575	65,088,575
Product [Member]
Revenue:
Total revenue	$ 553,200	$ 756,000
Solid Waste [Member]
Revenue:
Total revenue		$ 50,000

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
Beginning balance, value at Dec. 31, 2021		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (29,364,800)	$ (1,870,600)	$ (8,196,500)
Beginning balance, shares at Dec. 31, 2021		65,088,600
Net loss						(386,600)	(4,100)	(390,700)
Ending balance, value 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		65,088,600
Beginning balance, value at Dec. 31, 2022		$ 65,100	22,973,800	25,000	(25,000)	(32,005,100)	(1,941,800)	(10,908,000)	[1]
Beginning balance, shares at Dec. 31, 2022		65,088,600
Net loss						(779,400)	2,800	(776,600)
Ending balance, value at Mar. 31, 2023		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (32,784,500)	$ (1,939,000)	$ (11,684,600)
Balance, shares at Mar. 31, 2023		65,088,600
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Loss from continuing operations	$ (764,900)	$ (369,400)
Income from discontinued operations	(11,700)	(21,300)
Net Loss	(776,600)	(390,700)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	5,600	30,300
Gain on debt distinguishment		(96,600)
Bad debt		19,800
Changes in operating assets and liabilities:
Accounts receivable	421,300	(212,700)
Contract assets	(17,200)	(11,300)
Inventory	(14,700)	71,300
Prepaid expenses and other assets	(73,800)	(70,000)
Accounts payable, accrued liabilities, and customer deposits	(72,100)	274,300
Contract liabilities	(89,800)	(2,400)
Change in assets and liabilities held for sale	(9,100)
Net cash used in operating activities	(626,400)	(388,000)
Cash flows from investing activities:
Purchase of property and equipment		(28,300)
Net cash (used) provided by investing activities		(28,300)
Cash flows from financing activities:
Payments of notes		(23,400)
Proceeds from short-term and long-term debt	650,000	319,300
Net cash provided by financing activities	650,000	295,900
Effect of exchange rate changes on cash
Net increase (decrease) in cash	23,600	(120,400)
Cash at the beginning of period	21,500	188,800
Cash at the end of period	45,100	68,400
Supplemental disclosures of cash flow information:
Cash paid for interest	13,600	1,500
Financing of prepaid insurance premiums	35,800
Non-cash repayment of debt		50,800
Non-cash repayment of debt - PPP Loan		96,600
Non-cash payment of interest		$ 15,400

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	3 Months Ended
	Mar. 31, 2023
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”), is a materials technology company focused on development of cost-effective chemical absorbents. SEM was discontinued in 2023 due to its products not meeting customer requirements. The three majority-owned subsidiaries are 1) Paragon Waste Solutions, LLC (“PWS”), 2) PelleChar, LLC (“PelleChar”), and 3) Benefules, LLC (“Benefuels”). PWS is currently owned 54 51 85 PWS 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, and MV, 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 $ 32.8 32.0 0.8 0.4 10.2 9.4 Realization of a major portion of the Company’s assets as of March 31, 2023, 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, 2023, the Company raised approximately $ 0.7 0.7 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, 2022.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
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 forecasted cash flows used in the impairment testing of goodwill and intangible assets. The carrying amount of intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; and the Company’s ability to continue as a going concern. 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 In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance 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) 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, Finished goods $ 24,100 $ 9,400 Inventory, net $ 24,100 $ 9,400 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, 2023, and 2022 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, 2021. The tax periods for the years ending December 31, 2019, through 2022 are open to examination by federal and state authorities.

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2023
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. Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solutions Solid Waste Total Three Months Ended March 31, 2023 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 377,500 $ - $ 377,500 Media sales 175,700 - 175,700 Total Revenue $ 553,200 $ - $ 553,200 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 89,700 - 89,700 Management fees - 50,000 50,000 Total Revenue $ 756,000 $ 50,000 $ 806,000 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 Contract Liabilities Accounts Receivable, Contract Contract Deferred Revenue Deferred Revenue net Assets Liabilities (current) (non-current) Balance as of March 31, 2023 $ 219,200 $ 155,900 $ 446,200 $ - $ - Balance as of December 31, 2022 640,500 138,700 536,000 - - Increase (decrease) $ (421,300 ) $ 17,200 $ (89,800 ) $ - $ - 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, 2023, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $ 1.2 85 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, 2023
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, (unaudited) * Field and shop equipment $ 394,900 $ 395,000 Vehicles 72,500 72,500 Furniture and office equipment 293,400 333,800 Leasehold improvements 36,200 36,200 Property and equipment, gross 797,000 837,500 Less: accumulated depreciation and amortization (763,400 ) (798,900 ) Property and equipment, net $ 33,600 $ 38,600 Depreciation expense for the three months ended March 31, 2023, and 2022 was $ 4,900 24,800 4,900 18,400 0 6,400

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSETS March 31, 2023 (Unaudited) Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ - $ - $ - $ - Customer list 42,500 (42,500 ) - - Technology 684,000 (664,000 ) - 20,000 Trade name 54,900 (54,900 ) - - $ 781,400 $ (761,400 ) $ - $ 20,000 December 31, 2022 Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ 277,800 $ - $ (277,800 ) $ - Customer list 42,500 (42,500 ) - - Technology 875,900 (813,300 ) (41,900 ) 20,700 Trade name 54,900 (54,900 ) - - $ 1,251,100 $ (910,700 ) $ (319,700 ) $ 20,700 The estimated useful lives of the intangible assets range from seven to twenty years. Amortization expense was $ 700 5,500

LEASES

LEASES	3 Months Ended
	Mar. 31, 2023
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 1 235,700 265,700 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 Ended March 31, 2023 2022 Cash paid for operating lease liabilities $ 36,700 $ 36,700 Right-of-use assets obtained in exchange for new operating lease obligations - - Weighted-average remaining lease term 41 months 53 months Weighted-average discount rate 10 % 10 % Maturities of lease liabilities as of March 31, 2023 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2023 $ 66,600 2024 90,900 2025 93,600 2026 64,500 2027 - Thereafter - 315,600 Less imputed interest (49,900 ) Total lease liabilities 265,700 Current operating lease liabilities 65,300 Non-current operating lease liabilities 200,400 Total lease liabilities $ 265,700

ACCRUED LIABILITIES

ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 (unaudited) * Accrued compensation and related taxes $ 86,800 $ 81,900 Accrued interest 2,759,400 2,562,300 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 59,800 57,000 Other 55,900 102,600 Total Accrued Liabilities $ 3,111,900 $ 2,953,800

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 (unaudited) * Revenue recognized $ 353,300 $ 440,200 Less: billings to date (197,400 ) (301,500 ) Contract assets 155,900 138,700 Billings to date 2,575,100 2,849,400 Revenue recognized (2,128,900 ) (2,313,400 ) Contract liabilities $ 446,200 $ 536,000

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 9 – INVESTMENTS Paragon Waste Solutions LLC Since its inception through March 31, 2023, the Company has provided approximately $ 6.5 Paragon Southwest Medical Waste On July 20, 2022, PWS transferred all patents owned covering medical waste destruction, and related technology, to its joint venture, Paragon Southwest Medical Waste (“PSMW”), in exchange for units in PSMW. The units in PSMW transferred in connection with this transaction increased SEER’s equity in PSMW to approximately 30

DEBT

DEBT	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
DEBT	NOTE 10 – DEBT Debt as of March 31, 2023 (Unaudited), and December 31, 2022, was comprised of the following: SCHEDULE OF DEBT Short term notes Convertible notes, unsecured Current portion of long-term debt Long term debt Total Balance December 31, 2022 $ 3,517,000 $ 1,605,000 $ 531,300 $ 1,849,100 $ 7,502,400 Increase in borrowing 691,300 (1) - - - 691,300 Principal reductions - - (27,000 ) (10,800 ) (37,800 ) Amortization of debt discount - - - - - Balance September 30, 2022 $ 4,208,300 (2) $ 1,605,000 $ 504,300 $ 1,838,300 (3) $ 8,155,900 (1) A) Secured note payable of $ 350,000 8.0 October 18, 2023 5,300 300,000 8 December 10, 2023 1,800 51,100 (2) The balance consists of $ 3,717,100 493,200 (3) Secured notes.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 (unaudited) Short term notes $ 125,000 $ 125,000 Accrued interest 54,800 59,000 Total short-term notes and accrued interest - Related parties $ 179,800 $ 184,000

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 12 – EQUITY TRANSACTIONS 2023 Common Stock Transactions During the three months ended March 31, 2022, no new equity transactions have occurred. 2022 Common Stock Transactions During the three months ended March 31, 2023, no new equity transactions have occurred. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46 49

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	3 Months Ended
	Mar. 31, 2023
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE 13 – CUSTOMER CONCENTRATIONS The Company had sales from operations to three customers, for the three months ended March 31, 2023, and 2022 that surpassed the 10% threshold of total revenue, respectively. In total, these customers represented approximately 68% 64%

NET GAIN OR LOSS PER SHARE

NET GAIN OR LOSS PER SHARE	3 Months Ended
	Mar. 31, 2023
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, 2023, 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 Three Months Ended March 31, 2023 2022 Warrants - 200,000 Options 1,000,000 1,590,000 Convertible notes payable, including accrued interest 3,342,000 3,120,500 Potentially dilutive securities 4,342,000 4,910,500

DISCONTINUED SEM OPERATIONS

DISCONTINUED SEM OPERATIONS	3 Months Ended
	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED SEM OPERATIONS	NOTE 15 – DISCONTINUED SEM OPERATIONS On March 31, 2023, the Company’s board of directors, by unanimous consent, adopted a resolution to discontinue operations of the Company’s wholly owned subsidiary, SEM, LLC. For the unaudited three months ended March 31, 2023 and March 31, 2022, all operations from SEMS have been reported as discontinued operations. The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS March 31, December 31, 2023 2022 (unaudited) * ASSETS Property and equipment, net $ 217,200 $ 217,200 Total assets held for sale $ 217,200 $ 217,200 LIABILITIES Current Liabilities Accounts payable $ 36,100 $ 40,900 Accrued liabilities 12,400 10,000 Current portion of long-term debt 25,400 25,400 Total Current Liabilities 73,900 76,300 Long term debt 2,500 9,200 Total liabilities held for sale $ 76,400 $ 85,500 Major classes of line items constituting pretax income on discontinued operations: 2023 2022 For the three months ended March 31, 2023 2022 Services revenue $ - $ 103,900 Services costs (6,400 ) (101,900 ) General and administrative expenses (4,800 ) (9,900 ) Salaries and related expenses - (12,300 ) Other expense (500 ) (1,100 ) Total expenses (11,700 ) (125,200 ) Operating loss (11,700 ) (21,300 ) Income tax benefit - - Total Loss from discontinued operations $ (11,700 ) $ (21,300 )

SEGMENT INFORMATION AND MAJOR C

SEGMENT INFORMATION AND MAJOR CUSTOMERS	3 Months Ended
	Mar. 31, 2023
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, PelleChar Environmental Solutions PWS Solid Waste The composition of our current 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 (unaudited) three months ended March 31, 2023 and 2022 is as follows: SCHEDULE OF SEGMENT INFORMATION Three Months ended March 31, Environmental Solid 2023 Solutions Waste Corporate Total Revenue $ 553,200 $ - $ - $ 553,200 Depreciation and amortization (1) 5,600 - - 5,600 Interest expense 800 - 205,700 206,500 Net income (loss) attributable to SEER common stockholders (147,600 ) 9,500 (641,300 ) (779,400 ) Capital expenditures (cash and noncash) - - - - Total assets $ 711,700 $ 100 $ 620,200 $ 1,332,000 Environmental (1) Solid 2022 Solutions (1) Waste Corporate Total Revenue $ 756,000 $ 50,000 $ - $ 806,000 Depreciation and amortization 5,100 7,400 11,900 24,400 Interest expense 300 4,100 184,600 189,000 Net income (loss) attributable to SEER common stockholders 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 (1) Excluded the Results of SEM which was discontinued January 1, 2023. (See Note 15)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
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 forecasted cash flows used in the impairment testing of goodwill and intangible assets. The carrying amount of intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; and the Company’s ability to continue as a going concern. 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 In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance 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)
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, Finished goods $ 24,100 $ 9,400 Inventory, net $ 24,100 $ 9,400
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, 2023, and 2022 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, 2021. The tax periods for the years ending December 31, 2019, through 2022 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, 2023
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, Finished goods $ 24,100 $ 9,400 Inventory, net $ 24,100 $ 9,400

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 377,500 $ - $ 377,500 Media sales 175,700 - 175,700 Total Revenue $ 553,200 $ - $ 553,200 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 89,700 - 89,700 Management fees - 50,000 50,000 Total Revenue $ 756,000 $ 50,000 $ 806,000
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 Contract Liabilities Accounts Receivable, Contract Contract Deferred Revenue Deferred Revenue net Assets Liabilities (current) (non-current) Balance as of March 31, 2023 $ 219,200 $ 155,900 $ 446,200 $ - $ - Balance as of December 31, 2022 640,500 138,700 536,000 - - Increase (decrease) $ (421,300 ) $ 17,200 $ (89,800 ) $ - $ -

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2023
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, (unaudited) * Field and shop equipment $ 394,900 $ 395,000 Vehicles 72,500 72,500 Furniture and office equipment 293,400 333,800 Leasehold improvements 36,200 36,200 Property and equipment, gross 797,000 837,500 Less: accumulated depreciation and amortization (763,400 ) (798,900 ) Property and equipment, net $ 33,600 $ 38,600

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	SCHEDULE OF INTANGIBLE ASSETS March 31, 2023 (Unaudited) Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ - $ - $ - $ - Customer list 42,500 (42,500 ) - - Technology 684,000 (664,000 ) - 20,000 Trade name 54,900 (54,900 ) - - $ 781,400 $ (761,400 ) $ - $ 20,000 December 31, 2022 Gross carrying amount Accumulated amortization Impairment Net carrying value Goodwill $ 277,800 $ - $ (277,800 ) $ - Customer list 42,500 (42,500 ) - - Technology 875,900 (813,300 ) (41,900 ) 20,700 Trade name 54,900 (54,900 ) - - $ 1,251,100 $ (910,700 ) $ (319,700 ) $ 20,700 The estimated useful lives of the intangible assets range from seven to twenty years. Amortization expense was $ 700 5,500

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2023
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 Ended March 31, 2023 2022 Cash paid for operating lease liabilities $ 36,700 $ 36,700 Right-of-use assets obtained in exchange for new operating lease obligations - - Weighted-average remaining lease term 41 months 53 months Weighted-average discount rate 10 % 10 %
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	Maturities of lease liabilities as of March 31, 2023 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2023 $ 66,600 2024 90,900 2025 93,600 2026 64,500 2027 - Thereafter - 315,600 Less imputed interest (49,900 ) Total lease liabilities 265,700 Current operating lease liabilities 65,300 Non-current operating lease liabilities 200,400 Total lease liabilities $ 265,700

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES March 31, December 31, 2023 2022 (unaudited) * Accrued compensation and related taxes $ 86,800 $ 81,900 Accrued interest 2,759,400 2,562,300 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 59,800 57,000 Other 55,900 102,600 Total Accrued Liabilities $ 3,111,900 $ 2,953,800

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 (unaudited) * Revenue recognized $ 353,300 $ 440,200 Less: billings to date (197,400 ) (301,500 ) Contract assets 155,900 138,700 Billings to date 2,575,100 2,849,400 Revenue recognized (2,128,900 ) (2,313,400 ) Contract liabilities $ 446,200 $ 536,000

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	Debt as of March 31, 2023 (Unaudited), and December 31, 2022, was comprised of the following: SCHEDULE OF DEBT Short term notes Convertible notes, unsecured Current portion of long-term debt Long term debt Total Balance December 31, 2022 $ 3,517,000 $ 1,605,000 $ 531,300 $ 1,849,100 $ 7,502,400 Increase in borrowing 691,300 (1) - - - 691,300 Principal reductions - - (27,000 ) (10,800 ) (37,800 ) Amortization of debt discount - - - - - Balance September 30, 2022 $ 4,208,300 (2) $ 1,605,000 $ 504,300 $ 1,838,300 (3) $ 8,155,900 (1) A) Secured note payable of $ 350,000 8.0 October 18, 2023 5,300 300,000 8 December 10, 2023 1,800 51,100 (2) The balance consists of $ 3,717,100 493,200 (3) Secured notes.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 (unaudited) Short term notes $ 125,000 $ 125,000 Accrued interest 54,800 59,000 Total short-term notes and accrued interest - Related parties $ 179,800 $ 184,000

NET GAIN OR LOSS PER SHARE (Tab

NET GAIN OR LOSS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES Three Months Ended March 31, 2023 2022 Warrants - 200,000 Options 1,000,000 1,590,000 Convertible notes payable, including accrued interest 3,342,000 3,120,500 Potentially dilutive securities 4,342,000 4,910,500

DISCONTINUED SEM OPERATIONS (Ta

DISCONTINUED SEM OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS March 31, December 31, 2023 2022 (unaudited) * ASSETS Property and equipment, net $ 217,200 $ 217,200 Total assets held for sale $ 217,200 $ 217,200 LIABILITIES Current Liabilities Accounts payable $ 36,100 $ 40,900 Accrued liabilities 12,400 10,000 Current portion of long-term debt 25,400 25,400 Total Current Liabilities 73,900 76,300 Long term debt 2,500 9,200 Total liabilities held for sale $ 76,400 $ 85,500 Major classes of line items constituting pretax income on discontinued operations: 2023 2022 For the three months ended March 31, 2023 2022 Services revenue $ - $ 103,900 Services costs (6,400 ) (101,900 ) General and administrative expenses (4,800 ) (9,900 ) Salaries and related expenses - (12,300 ) Other expense (500 ) (1,100 ) Total expenses (11,700 ) (125,200 ) Operating loss (11,700 ) (21,300 ) Income tax benefit - - Total Loss from discontinued operations $ (11,700 ) $ (21,300 )

SEGMENT INFORMATION AND MAJOR_2

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Segment information for the (unaudited) three months ended March 31, 2023 and 2022 is as follows: SCHEDULE OF SEGMENT INFORMATION Three Months ended March 31, Environmental Solid 2023 Solutions Waste Corporate Total Revenue $ 553,200 $ - $ - $ 553,200 Depreciation and amortization (1) 5,600 - - 5,600 Interest expense 800 - 205,700 206,500 Net income (loss) attributable to SEER common stockholders (147,600 ) 9,500 (641,300 ) (779,400 ) Capital expenditures (cash and noncash) - - - - Total assets $ 711,700 $ 100 $ 620,200 $ 1,332,000 Environmental (1) Solid 2022 Solutions (1) Waste Corporate Total Revenue $ 756,000 $ 50,000 $ - $ 806,000 Depreciation and amortization 5,100 7,400 11,900 24,400 Interest expense 300 4,100 184,600 189,000 Net income (loss) attributable to SEER common stockholders 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 (1) Excluded the Results of SEM which was discontinued January 1, 2023. (See Note 15)

ORGANIZATION AND FINANCIAL CO_2

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Retained Earnings, Appropriated	$ 32,800,000		$ 32,000,000
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	800,000	$ 400,000
Working capital deficit	10,200,000		$ 9,400,000
Short term and long term debt	700,000
Net cash provided by (used in) financing activities	$ 650,000	$ 295,900
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%
Pelle Char, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	51%
Benefuels LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	85%

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Finished goods	$ 24,100	$ 9,400
Inventory, net	$ 24,100	$ 9,400	[1]
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accounting Policies [Abstract]
Research and Development Expense	$ 0	$ 0
Unrecognized Tax Benefits, Period Increase (Decrease)	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, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Total Revenue	$ 553,200	$ 806,000
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	377,500	666,300
Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	175,700	89,700
Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue		50,000
Environmental Solutions [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	553,200	756,000
Environmental Solutions [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	377,500	666,300
Environmental Solutions [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	175,700	89,700
Environmental Solutions [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member]
Disaggregation of Revenue [Line Items]
Total Revenue		50,000
Solid Waste [Member] | Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member] | Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue
Solid Waste [Member] | Management Fees [Member]
Disaggregation of Revenue [Line Items]
Total Revenue		$ 50,000

SCHEDULE OF CONTRACT BALANCES (

SCHEDULE OF CONTRACT BALANCES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Revenue:
Accounts Receivable, net	$ 640,500
Contract Assets	155,900		$ 138,700	[1]
Contract Liabilities	446,200		536,000
Deferred Revenue (current)
Deferred Revenue (noncurrent)
Accounts Receivable, net	219,200		$ 640,500
Increase (decrease) in Accounts Receivable, net	(421,300)
Increase (decrease) in Contract Assets	17,200	$ 11,300
Increase (decrease) in Contract Liabilities	(89,800)	$ (2,400)
Deferred Revenue (current), Increase (decrease)
Deferred Revenue (non-current), Increase (decrease)
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

REVENUE (Details Narrative)

REVENUE (Details Narrative) $ in Millions	Mar. 31, 2023 USD ($)
Revenue remaining performance obligations	$ 1.2
Next Twelve Months [Member]
Revenue remaining performance obligations, percentage	85%

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 797,000	$ 837,500
Less: accumulated depreciation and amortization	(763,400)	(798,900)
Property and equipment, net	33,600	38,600	[1]
Field And Shop Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	394,900	395,000
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	72,500	72,500
Furniture And Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	293,400	333,800
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 36,200	$ 36,200
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 4,900	$ 24,800
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	4,900	18,400
Selling, General and Administrative Expenses [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 0	$ 6,400

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 781,400	$ 1,251,100
Accumulated amortization	(761,400)	(910,700)
Impairment		(319,700)
Net carrying value	20,000	20,700
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		277,800
Accumulated amortization
Impairment		(277,800)
Net carrying value
Customer List [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,500	42,500
Accumulated amortization	(42,500)	(42,500)
Impairment
Net carrying value
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	684,000	875,900
Accumulated amortization	(664,000)	(813,300)
Impairment		(41,900)
Net carrying value	20,000	20,700
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,900	54,900
Accumulated amortization	(54,900)	(54,900)
Impairment
Net carrying value

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Selling, General and Administrative Expenses [Member]
Goodwill [Line Items]
Amortization expense	$ 700	$ 5,500

SCHEDULE OF RIGHT-OF-USE-ASSETS

SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases
Cash paid for operating lease liabilities	$ 36,700	$ 36,700
Right-of-use assets obtained in exchange for new operating lease obligations
Weighted-average remaining lease term	41 months	53 months
Weighted-average discount rate	10%	10%

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	[1]
Leases
2023	$ 66,600
2024	90,900
2025	93,600
2026	64,500
2027
Thereafter
Less imputed interest	(49,900)
Total lease liabilities	265,700
Current operating lease liabilities	65,300	$ 63,100
Non-current operating lease liabilities	$ 200,400	$ 217,400
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	[1]
Lease renewal term	1 year
Operating lease right of use asset	$ 235,700	$ 249,700
Operating lease liability	265,700
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, 2022.

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued compensation and related taxes	$ 86,800	$ 81,900
Accrued interest	2,759,400	2,562,300
Accrued settlement/litigation claims	150,000	150,000
Warranty and defect claims	59,800	57,000
Other	55,900	102,600
Total Accrued Liabilities	$ 3,111,900	$ 2,953,800	[1]
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

SCHEDULE OF UNCOMPLETED CONTRAC

SCHEDULE OF UNCOMPLETED CONTRACTS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Contractors [Abstract]
Revenue recognized	$ 353,300	$ 440,200
Less: billings to date	(197,400)	(301,500)
Contract assets	155,900	138,700
Billings to date	2,575,100	2,849,400
Revenue recognized	(2,128,900)	(2,313,400)
Contract liabilities	$ 446,200	$ 536,000	[1]
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($) $ in Millions	Mar. 31, 2023	Jul. 20, 2022
Paragon Southwest Medical Waste [Member]
Equity percentage		30%
Paragon Waste Solutions, LLC [Member]
Payment for funding of subsidiary	$ 6.5

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)
Short-Term Debt [Line Items]
Debt, beginning balance	$ 7,502,400
Increase in borrowing	691,300
Principal reductions	(37,800)
Amortization of debt discount
Debt, ending balance	8,155,900
Short Term Notes [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	3,517,000
Increase in borrowing	691,300
Principal reductions		[1]
Amortization of debt discount
Debt, ending balance	4,208,300
Convertible Notes, Unsecured [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	1,605,000
Increase in borrowing
Principal reductions
Amortization of debt discount
Debt, ending balance	1,605,000	[2]
Current Portion Of Long Term Debt [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	531,300
Increase in borrowing
Principal reductions	(27,000)
Amortization of debt discount
Debt, ending balance	504,300
Long Term Debts [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	1,849,100
Increase in borrowing		[3]
Principal reductions	(10,800)
Amortization of debt discount
Debt, ending balance	$ 1,838,300
[1]A) Secured note payable of $ 350,000 8.0 October 18, 2023 5,300 300,000 8 December 10, 2023 1,800 51,100 3,717,100 493,200

SCHEDULE OF DEBT (Details) (Par

SCHEDULE OF DEBT (Details) (Parenthetical) - USD ($)			3 Months Ended
	Mar. 10, 2023	Jan. 20, 2023	Mar. 31, 2023	Mar. 31, 2022
Short-Term Debt [Line Items]
Debt principal amount			$ 206,500	$ 189,000
Secured Note Payable [Member]
Short-Term Debt [Line Items]
Debt principal amount		$ 350,000
Note payable, interest		8%
Note payable, maturity date		Oct. 18, 2023
Debt principal amount			5,300
Secured Note Payable [Member] | Subsidiaries [Member]
Short-Term Debt [Line Items]
Debt principal amount	$ 300,000
Note payable, interest	8%
Note payable, maturity date	Dec. 10, 2023
Debt principal amount			1,800
Insurance Premium Financing Note [Member]
Short-Term Debt [Line Items]
Debt principal amount			51,100
Secured Notes [Member]
Short-Term Debt [Line Items]
Notes Payable			3,717,100
Unsecured Notes Payable [Member]
Short-Term Debt [Line Items]
Notes Payable			$ 493,200

SCHEDULE OF RELATED PARTIES NOT

SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Short term notes	$ 125,000	$ 125,000
Notes Payable, Current, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]	Related Party [Member]
Accrued interest	$ 54,800	$ 59,000
Total short-term notes and accrued interest - Related parties	$ 179,800	$ 184,000
Other Liability, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]	Related Party [Member]

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2023
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.
PWS [Member]
Percentage of non controlling equity interest	46%
PelleChar [Member]
Percentage of non controlling equity interest	49%

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue Benchmark [Member] | Customer [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	68%	64%

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	4,342,000	4,910,500
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities		200,000
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,000,000	1,590,000
Convertible Notes Payable Including Accrued Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	3,342,000	3,120,500

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
ASSETS
Property and equipment, net	$ 217,200		$ 217,200
Total assets held for sale	217,200		217,200
Current Liabilities
Accounts payable	36,100		40,900
Accrued liabilities	12,400		10,000
Current portion of long-term debt	25,400		25,400
Total Current Liabilities	73,900		76,300
Long term debt	2,500		9,200
Total liabilities held for sale	76,400		$ 85,500	[1]
Services revenue		$ 103,900
Services costs	(6,400)	(101,900)
General and administrative expenses	(4,800)	(9,900)
Salaries and related expenses		(12,300)
Other expense	(500)	(1,100)
Total expenses	(11,700)	(125,200)
Operating loss	(11,700)	(21,300)
Income tax benefit
Total Loss from discontinued operations	$ (11,700)	$ (21,300)
[1]These numbers were derived from the audited financial statements for the year ended December 31, 2022.

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)		3 Months Ended
		Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022	[2]
Segment Reporting Information [Line Items]
Revenue		$ 553,200		$ 806,000
Depreciation and amortization		5,600	[1]	24,400
Interest expense		206,500		189,000
Net income (loss) attributable to SEER common stockholders		(779,400)		(386,600)
Capital expenditures (cash and noncash)				28,300
Total assets		1,332,000		2,317,800		$ 1,644,400
Environmental Solutions [Member]
Segment Reporting Information [Line Items]
Revenue		553,200		756,000	[1]
Depreciation and amortization	[1]	5,600		5,100
Interest expense		800		300	[1]
Net income (loss) attributable to SEER common stockholders		(147,600)		36,500	[1]
Capital expenditures (cash and noncash)				28,300	[1]
Total assets		711,700		1,547,700	[1]
Solid Waste [Member]
Segment Reporting Information [Line Items]
Revenue				50,000
Depreciation and amortization			[1]	7,400
Interest expense				4,100
Net income (loss) attributable to SEER common stockholders		9,500		(5,900)
Capital expenditures (cash and noncash)
Total assets		100		277,600
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue
Depreciation and amortization			[1]	11,900
Interest expense		205,700		184,600
Net income (loss) attributable to SEER common stockholders		(641,300)		(417,200)
Capital expenditures (cash and noncash)
Total assets		$ 620,200		$ 492,500
[1]Excluded the Results of SEM which was discontinued January 1, 2023. (See Note 15)[2]These numbers were derived from the audited financial statements for the year ended December 31, 2022.