Webstar Technology (WBSR) 10-K 14 May 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	May 06, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	Webstar Technology Group Inc.
Entity Central Index Key	0001645155
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		114,300,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash	$ 5,241	$ 13,355
Accounts receivable	1,256
Total current assets	6,497	13,355
Intangible asset - eCampus Software-net of accumulated amortization of $8,800 and impairment loss of $71,200	8,000
Total assets	14,497	13,355
Current liabilities
Accrued stock compensation	3,116,667	3,016,667
Accrued salaries and related expense	1,604,732	958,832
Accrued consulting fees - related parties	330,000	90,000
Accrued consulting fees	143,950	120,250
Accrued professional fees	56,756	16,830
Due to shareholder	179,230	93,413
Note payable-related party	675,000
Total current liabilities	6,106,335	4,295,992
Commitments
Shareholders' deficit
Preferred stock, $0.0001 par value; Authorized 1,000,000 shares; None issued and outstanding
Common stock, $0.0001 par value; Authorized 300,000,000 shares; 114,300,000 and 9,730,000 issued and outstanding as of December 31, 2018 and 2017, respectively	11,430	9,730
Additional paid-in-capital
Accumulated deficit	(6,103,268)	(4,292,367)
Total shareholders' deficit	(6,091,838)	(4,282,637)
Total liabilities and shareholders' deficit	$ 14,497	$ 13,355

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accumulated amortization	$ 8,800
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, issued	114,300,000	9,730,000
Common stock, outstanding	114,300,000	9,730,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue-eCampus	$ 2,505
Cost of sales	8,800
Gross margin	(6,295)
Operating expenses
Salaries and related expense	645,900	753,550
Stock compensation expense	100,000	650,000
General and administrative	398,806	234,476
Impairment loss	71,200
Total operating expenses	1,215,906	1,638,026
Net loss before taxes	(1,222,001)	(1,638,026)
Income tax expense
Net loss	$ (1,222,201)	$ (1,638,026)
Net loss per share-basic and diluted	$ (0.01)	$ (0.02)
Weighted average shares outstanding-basic and diluted	108,198,630	97,300,000

Statements of Shareholders' Def

Statements of Shareholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2016		$ 9,730		$ (2,654,341)	$ (2,644,611)
Balance, shares at Dec. 31, 2016		97,300,000
Net loss				(1,638,026)	(1,638,026)
Balance at Dec. 31, 2017		$ 9,730		(4,292,367)	(4,282,637)
Balance, shares at Dec. 31, 2017		97,300,000
Asset Purchase- Related Party		$ 1,700		(588,700)	(587,000)
Asset Purchase- Related Party, shares		17,000,000
Net loss				(1,222,201)	(1,222,201)
Balance at Dec. 31, 2018		$ 11,430		$ (6,103,268)	$ (6,091,838)
Balance, shares at Dec. 31, 2018		114,300,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net loss	$ (1,222,201)	$ (1,638,026)
Adjustments to reconcile net loss to cash used in operating activities:
Stock compensation expense	100,000	650,000
Amortization expense	8,800
Change in assets and liabilities
Accounts receivable	(1,256)
Prepaid expenses		2,709
Impairment loss	71,200
Accrued salaries and related expense	645,900	753,550
Accrued consulting fees - related parties	263,700	138,000
Accrued professional fees	39,926	14,180
Net cash used in operating activities	(93,931)	(79,587)
Cash flows from financing activities
Loan from shareholder	355,525	94,398
Repayment of shareholder loan	(269,708)	(2,000)
Net cash provided by financing activities	85,817	92,398
Net increase in cash	(8,114)	12,811
Cash at the beginning of the period	13,355	544
Cash at the end of the period	5,241	13,355
Non-cash investment/financing activities
Purchased of eCampus software	88,000
Issued stock for purchase of eCampus software	1,700
Issued note payable for purchase of eCampus software	$ 675,000

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Description of Business	NOTE 1 - DESCRIPTION OF BUSINESS Webstar Technology Group, Inc. (the “Company”) was incorporated in Wyoming on March 10, 2015. The Company was established for the operation of certain licensed and purchased software solutions. Since inception, the Company signed two letters of intent with a related party to license proprietary software technology solutions, i.e., Gigabyte Slayer and WARP-G. The Company has been focused in large part on organizational activities and the development of its business plans to license the Gigabyte Slayer software application that is designed to deliver live video streams, video downloads and large data files more efficiently by using new proprietary data compression technology and to license the WARP-G software solution that is designed to enable enterprise customers that transmit live video streams, video downloads and large data files to push such data over existing pipelines at higher speeds in less time also by using new proprietary data compression technology. Further, the Company purchased the intellectual property rights for the Webstar eCampus virtual classroom access platform from a related party. The Company plans to complete the license of Gigabyte Slayer and WARP-G software and payment of a promissory note issued to acquire the Webstar eCampus software using a portion of the proceeds raised in an offering of its common stock. The Company’s fiscal year end is December 31st.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Liquidity, Going Concern and Uncertainties These financial statements have been prepared in conformity with US Generally Accepted Accounting Principles, which contemplates continuation of the Company as a going concern. To date, the Company’s commercial operations have not generated sufficient revenues to enable profitability. As of December 31, 2018, the Company had an accumulated deficit of $6,103,268, and has incurred net losses of $1,222,201 and $1,638,026 for the years ended December 31, 2018 and 2017, respectively. Based on the current business plans and the Company’s operating requirements, management believes that the existing cash at December 31, 2018 will not be sufficient to fund operations for at least the next twelve months following the issuance of these financial statements. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company’s continued operations will depend on its ability to raise additional capital through various potential sources, such as its initial public offering, future equity offerings and/or debt financings, strategic relationships, and to successfully execute its business plans. Management is actively pursuing financing, but can provide no assurances that such financing will be available on acceptable terms, or at all. Without this funding, the Company could be required to delay, scale back or eliminate some or all of its business plans which would likely have a material adverse effect on the Company. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern. Generally, the Company’s operations are subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not limited to, the results of its marketing efforts to attract users for its software solutions, the successful launch and the acceptance of its software solutions in the marketplace, competition of its software solutions, attraction of talented and skilled employees to support the business and the ability to raise capital to support its operations. Use of Estimates The preparation of the financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Certain of our estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary. Fair Value of Financial Instruments and Fair Value Measurements The Company adopted the guidance of Accounting Standards Codification (“ASC”) 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: ● Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2 – Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3 – Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheet for cash, accrued expenses, and due to related party approximate their fair market value based on the short-term maturity of these instruments. The Company did not have any non-financial assets or liabilities that are measured at fair value on a recurring basis as of December 31, 2018 or 2017. Cash and Cash Equivalents The Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less. Intangible Assets Intangible assets are initially capitalized at cost, which includes the purchase price (net of any discounts and rebates) and other directly attributable cost of preparing the asset for its intended use. Direct expenditure including employee costs, which enhances or extends the performance of computer software beyond its specifications and which can be reliably measured, is added to the original cost of the software. Costs associated with maintaining the computer software are recognized as an expense when incurred. Computer software is subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to profit or loss using the straight-line method over their estimated useful lives of five years. The amortization period and amortization method of intangible assets other than goodwill are reviewed at least at each balance sheet date. The effects of any revision are recognized in profit or loss when the changes arise. The Company incurred amortization expense of $8,800 and $0 for the year ended December 31, 2018 and 2017, respectively. At December 31, 2018, the Company determined that the estimated fair value of the eCampus software is less than its carrying amount and, accordingly, recognized an impairment loss of $71,200. The fair value of the software was estimated based on the estimated future cash flows from the related product. Revenue Recognition The Company adopted FASB ASC 606 for revenue recognition on January 1, 2018. We recognize revenues when control of the promised goods or services is transferred to our customers in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. For student fees, we generate student fee revenue by registering each student that participates in an on-line classroom utilizing our eCampus platform. This revenue is earned at the time the on-line class takes place and is accrued during the period whether or not actually billed. The student fees are billed to the college conducting the classes during the period the classes are conducted. There are no prepayments for student fees so there is no deferred revenue related to student fees. Accounts Receivable Accounts receivable are recorded as revenue is earned and billed during the period the on-line classes are conducted. The billings are due within 30 days of the billing date. If accounts receivable are not paid within 90 days of billing, an allowance for doubtful accounts will be established. Accounts receivable were $1,256 and $0 at December 31, 2018 and 2017, respectively. No provision for doubtful accounts was required at December 31, 2018 nor December 31, 2017. As of December 31, 2018, and for the year then ended, the Company had one customer, an educational institution, responsible for 100% of the Company’s accounts receivable and sales. Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee, and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based compensation to consultants and other third parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. The Company initially records compensation expense based on the fair value of the award at the reporting date. Net Loss per Common Share The Company reports net loss per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic loss per share is computed by dividing loss available to common shareholders by the weighted average number of common shares available. Diluted loss per share is computed similarly to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There are no dilutive securities and, therefore, basic and diluted loss per share is the same. Income Taxes Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the assets or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. As of December 31, 2018 and December 31, 2017, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements. Recent Accounting Pronouncements Leases Stock Compensation fiscal Credit Losses –

Stock Compensation

Stock Compensation	12 Months Ended
	Dec. 31, 2018
Compensation Related Costs [Abstract]
Stock Compensation	NOTE 3 – STOCK COMPENSATION During the years ended December 31, 2018 and 2017, the Company granted 100,000 and 300,000 shares of the Company’s common stock, respectively, to individuals and entities who served as employees, officers and/or directors of or service providers to the Company. The Company determined the fair value of the common stock to be $1.00 per share and recorded stock based compensation expense of $100,000 and $650,000 for the years ended December 31, 2018 and 2017, respectively, which is included in the statement of operations. The shares will be issued as soon as practicable after the date of this Report, as they have not yet been issued due to logistical reasons. As of December 31, 2018 and 2017, the Company had accrued stock compensation of $3,116,667 and $3,016,667, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 4 – INCOME TAXES Deferred income tax assets and liabilities are computed annually for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. The effective tax rate on the net loss before income taxes differs from the U.S. and State statutory rates as follows: 12/31/2018 12/31/2017 U.S statutory rate 21.0 % 21.0 % Florida State Corporate Income Tax Rate 5.5 % 5.5 % Total statutory tax rates 26.5 % 26.5 % Less valuation allowance -26.5 % -26.5 % Net - - At December 31, 2018, the Company has a net operating loss carryover of approximately $2,883,031 available to offset future income for income tax reporting purposes. A deferred tax asset of $607,989 has been recognized for the carryforwards. However, no tax benefit has been reported in the 2018 financial statements for the $269,928 loss carryforward arising in 2018 because the Company believes there is less than a 50% probability that future taxable income will be sufficient to fully realize the benefit of the carryforwards. Accordingly, the $607,989 tax benefit of the loss carryforwards has been offset by a $607,989 valuation allowance. The expected tax benefit of $269,928 that would result from applying federal statutory tax rates to the pretax loss of $2,883,031 differs from amounts reported in the financial statements because of the $269,928 increase in the valuation allowance in 2018. The pre 2018 net operating loss carryover of $1,275,700 will expire in various years through 2037, if not previously utilized. However, the Company’s ability to use the carryover net operating loss may be substantially limited or eliminated pursuant to Internal Revenue Code Section 382. Therefore, the net operating loss carryover is fully reserved with a valuation allowance. The Company adopted the provisions of ASC 740-10-50, formerly FIN 48, and “Accounting for Uncertainty in Income Taxes”. The Company had no material unrecognized income tax assets or liabilities as of December 31, 2018. The Company’s policy regarding income tax interest and penalties is to expense those items as general and administrative expense but to identify them for tax purposes. During the years ended December 31, 2018 and 2017, there was no income tax, or related interest and penalty items in the income statement, or liabilities on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction and Wyoming and Florida state jurisdictions.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 5 – RELATED PARTY TRANSACTIONS Mr. James Owens, the founder and controlling shareholder of the Company, loaned the Company $355,525 and $94,398 during the years ended December 31, 2018 and 2017, respectively, and the Company repaid Mr. Owens $269,708 and $2,000 during the years ended December 31, 2018 and 2017, respectively. The net amount of these funds have been used for organization and working capital purposes. The financial statements reflect this liability as “Due to related party” which was $179,230 and $93,413 at December 31, 2018 and 2017, respectively. The loans from Mr. Owens are pursuant to an oral agreement, are non-interest bearing and payable upon demand by Mr. Owens. Since the end of the fourth quarter of 2018, the company has started to pay for the automobile expenses of Mr. Owens and Joseph Stingone, for automobiles which are leased by Webstar Networks Corporation, a related party for which the Company’s founder, James Owens, controls the voting rights. The payments include insurance payments to Allstate Insurance Company and monthly premium payments for the automobiles leased for Mr. Owens and Mr. Stingone, which are $430 and $530 respectively. The automobiles and the insurance for same are in the name of Webstar Networks Corporation. There is no oral or written agreement for the Company to pay for the automobile expenses of Mr. Owens and Joseph Stingone. On June 30, 2017 the Company entered into an Intellectual Property Purchase Agreement with Webstar Networks Corporation (“Webstar Networks”), a related party for which the Company’s founder, James Owens, controls the voting rights, (the “IP Purchase Agreement”). Under the terms of this agreement, the Company purchased all intellectual property associated with the eCampus software and website www.webstarecampus.com On August 16, 2017, the Company entered into an Amended and Restated Consulting Agreement with James Owens. Under the terms of the agreement, Mr. Owens’ duties include: strategic alliances, mergers and acquisitions; corporate planning, strategy and negotiations with potential strategic business partners and/or other general business consulting needs as expressed by the Company; business development and business advertising and due diligence processes. The term of the agreement commenced on August 16, 2017 and continues for a period of five years. Mr. Owens will receive a monthly retainer of $20,000 per month for his services. This amount has been accrued and will be paid upon the occurrence of a Financing Event. Consulting services expense of $240,000 and $90,000 were recorded in the years ended December 31, 2018 and 2017, respectively, in the accompanying statements of operations. Included in accrued consulting fees were $330,000 and $90,000 at December 31, 2018 and 2017, respectively, on the accompanying balance sheets relative to Mr. Owens. On September 28, 2018, the Company entered into a Second Amended and Restated letter of intent with Soft Tech, an entity that is wholly owned by the Company’s founder, to exclusively license its Gigabyte Slayer software and on September 28, 2018 a Second Amended and Restated Letter of Intent to exclusively license its WARP-G software and further develop and commercialize both products throughout the world. In addition, the license agreement related to Gigabyte Slayer will include a clause that provides that if at any time during the term of the license Soft Tech develops or creates a software solution that it seeks to commercialize by way of marketing, selling or licensing to a third party (the “Future Software Products”), Soft Tech must first offer the Future Software Products to the Company on the same terms that Soft Tech seeks from a third party. Should the Company be unwilling or unable to enter into an agreement with Soft Tech to purchase or license the Future Software Products within 60 days from receipt of written notice of the offer from Soft Tech, then Soft Tech may sell or license the Future Software Products to a third party upon the same terms and conditions offered by Soft Tech to the Company. Upon entering into license agreements with Soft Tech, the Company agreed to pay Soft Tech a recurring license fee equal to 12% of the gross proceeds from the Company’s subsequent sale or licensing of the Gigabyte Slayer software and a recurring license fee equal to 12% of the gross proceeds from the Company’s subsequent sale or licensing of the WARP-G software application. The closing dates on these license agreements must occur no later than 90 days after the Company’s sale of a minimum of $3,000,000 of the Company’s common stock in the planned offering of the Company’s common stock pursuant to the Registration Statement on Form S-1, which was declared effective by the Securities and Exchange Commission on February 8, 2019. However the offering has not yet commenced and there can be no assurance that the offering will commence as planned or that any funds will be raised in such offering and therefore the Company may not be able to execute the foregoing as planned. The closing is conditioned upon the Company entering into a license agreement with Soft Tech and the consent of the board of directors for both companies. The letter of intent may be terminated by either party at any time for any reason or for no reason. Joseph P. Stingone, Sr., the Company’s Chief Executive Officer has provided the use of its principal offices located at 4231 Walnut Bend, Jacksonville, FL 32257 free of charge, except for utilities, repairs, and maintenance until such time as the registration statement becomes effective and sufficient funds have been raised to support its business operations. At that time, a lease arrangement will be made. No lease has been consummated to date. The Company paid Mr. Harold Hutchins, CFO of the Company, $9,000 and $0 during the years ended December 31, 2018 and 2017 respectively, for work related to preparation of the Company’s financial statements, Forms S-1, and the answers to the SEC’s comments on the S-1 submittals. During the years ended December 31, 2018 and 2017, the Company paid Mary Trapani, a shareholder, $3,000 and $0, respectively, for work related to employment contracts and general human resource consulting. The Company paid its Chief Marketing Officer, Mr. Gene Fedele, and his company $3,930 and $0 during the years ended December 31, 2018 and 2017, respectively, for the design of the Company’s letterhead and business cards including reimbursement of expenses related thereto, and additionally the design of several Power Point presentations and valuation work. The purchase of the eCampus software from Webstar Networks, a related party, was consummated in the quarter ended June 30, 2018 on May 12, 2018. The purchase of the asset was recorded at Webstar Networks’ book value of $88,000 with the corresponding issuance of 17,000,000 shares of common stock recorded at total par value of $1,700 and the note payable-related party of $675,000. Since the purchase was from a related party, the related party’s actual development cost was used to record the intangible asset value. Additionally, since the Company did not have Additional Paid-in-Capital, a charge of $588,700 was made to Accumulated Deficit for the difference between the note payable issued of $675,000 and the asset value of $88,000 in accordance with US GAAP. The intangible asset value will be amortized and charged to current earnings over its estimated useful life of five years using the straight-line method. At December 31, 2018, the Company determined, based on probable future cash flows from the eCampus software, that the estimated fair value was less than the carrying value and, accordingly, recorded an impairment loss of $71,200 on the asset. The future amortization of the intangible asset will be based upon the new carrying value of the asset.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 6 - COMMITMENTS Commitments On March 10, 2015, the Company signed an agreement with Dr. John A. England, PhD, for director services. Under the terms of the agreement, he consents to serve as a Director of the Company for a term of up to two (2) years. Such agreement calls for his director service compensation to be as follows: (i) $3,000 for attendance at the Company’s quarterly board of directors meeting, and (ii) once the company’s public offering is effective, stock options to purchase 100,000 shares of the Company’s unregistered common stock at an exercise price based on the closing price of the Company’s common stock on the Date of Grant (the “Options”). As of the date of this Report, the options have not been issued due to logistical reasons and therefor the Company is currently in default of this provision. The Company plans to issue the options as soon as practicable after the filing of this Report. The Options will be granted in accordance with the Company’s Stock Option Plan and shall vest 50% one year from the Date of Grant and the other 50% two years from the Date of Grant so long as he is a member of the Company’s Board of Directors. No compensation has been recorded or accrued for the years ended December 31, 2018 and 2017 as no services have been rendered. On June 30, 2015, the Company signed an agreement each with Mr. Kevin Harrington and Mr. Kendall Almerico for director services. Such agreements call for their director service compensation to be paid in shares annually for three years of 250,000 each year starting June 30, 2015 or a total of 750,000 each at June 30, 2017. The shares were to be issued to these directors upon the occurrence of the earlier of a Financing Event (as defined below) or July 31, 2018. As of the date of this report the Company has not yet issued the shares due to logistical reasons and the Company is currently in default under this provision of the agreement. The Company plans to issue the shares as soon as practicable after the filing of this report. Such shares have been recorded as stock compensation expense of $0 and $125,000 on the accompanying statements of operations for each director and $750,000 is reflected as accrued stock compensation at December 31, 2018 and 2017 on the accompanying balance sheets, respectively. On August 22, 2017, the Company signed an agreement with Ron G. Landmann, M.D. for director services. Under the terms of the agreement, he consents to serve as a Director of the Company for a term of up to two (2) years. Such agreement calls for his director service compensation to be as follows: (i) $3,000 for attendance at the Company’s quarterly board of directors meeting, (ii) Once the Company’s registration is effective, he will receive 100,000 shares of the Company’s voting common stock and (iii) Once the Company’s registration is effective, stock options to purchase 100,000 shares of the Company’s registered common stock at an exercise price based on the closing price of the Company’s common stock on the Date of Grant (the “Options”). As of the date of the filing of this Report, the shares and options have not been issued due to logistical reasons and the Company is therefore in default regarding this provision of the agreement. The Company plans to issue the shares and options as soon as practicable after the filing of this Report. The Options shall vest 50% one year from the Date of Grant and the other 50% two years from the Appointment Date so long as he is a member of the Company’s Board of Directors. The shares that were granted have been recorded as stock compensation expense of $0 and $100,000 for the years ended December 31, 2018 and 2017, respectively and reflected as accrued stock compensation of $100,000 at December 31, 2018 and 2017, respectively, on the accompanying balance sheets. On August 30, 2017, the Company signed an agreement with Michael A. Hendrickson for director services. Under the terms of the agreement, he consents to serve as a Director of the Company for a term of up to two (2) years. Such agreement calls for his director service compensation to be as follows: (i) $3,000 for attendance at the Company’s quarterly board of directors meeting, (ii) Once the Company’s registration is effective, he will receive 100,000 shares of the Company’s voting common stock and (iii) Once the Company’s registration is effective, stock options to purchase 100,000 shares of the Company’s registered common stock at an exercise price based on the closing price of the Company’s common stock on the Date of Grant (the “Options”). As of the date of the filing of this Report, the shares and options have not been issued due to logistical reasons and the Company is therefore in default regarding this provision of the agreement. The Company plans to issue the shares and options as soon as practicable after the filing of this Report. The Options shall vest 50% one year from the Date of Grant and the other 50% two years from the Appointment Date so long as he is a member of the Company’s Board of Directors. The shares that were granted have been recorded as stock compensation expense of $0 and $100,000 for the years ended December 31, 2018 and 2017, respectively and reflected as accrued stock compensation of $100,000 at December 31, 2018 and 2017, respectively, on the accompanying balance sheets. Consulting Services On March 24, 2015, the Company signed an agreement with iTV Partners.tv, Inc. for consulting services. Such agreement calls for the payment of a monthly retainer fee of $2,500 starting April 1, 2015. This amount has been accrued and will be paid upon the occurrence of a Financing Event. Consulting services expense of $7,500 and $30,000 were recorded in each year ended December 31, 2018 and 2017, respectively, in the accompanying statements of operations. Accrued consulting fees were $88,750 and $81,250 at December 31, 2018 and 2017, respectively, in the accompanying balance sheets. In addition to the monthly retainer, iTV Partners.tv, Inc. will be issued 250,000 shares of the Company’s unregistered common stock upon the occurrence of the earlier of a Financing Event or July 31, 2018. As of the date of the filing of this Report, the shares have not been issued due to logistical reasons and the Company is therefore in default regarding this provision of the agreement. The Company plans to issue the shares to iTV Partners.tv Inc., as soon as practicable after the filing of this Report. Such shares are reflected as accrued stock compensation of $250,000 at December 31, 2018 and 2017 on the accompanying balance sheets. On March 21, 2018 the Company canceled its consulting agreement with iTV Partners effective March 31, 2018. On November 1, 2015, the Company signed an agreement with Blue Water Acquisitions, LLC-Series 4 for consulting services. Such agreement calls for the payment of a monthly retainer fee of $1,500 starting November 1, 2015. This amount has been accrued and will be paid upon the occurrence of a Financing Event. Consulting services expense of $18,000 was recorded in each year ended December 31, 2018 and 2017 in the accompanying statements of operations. Accrued consulting fees were $57,000 and $39,000 at December 31, 2018 and 2017, respectively, in the accompanying balance sheets. In addition to the monthly retainer, Blue Water Acquisitions, LLC-Series 4 will be issued 100,000 shares of the Company’s common stock for each year of service. Such shares have been recorded as stock compensation expense of $100,000 in the accompanying statement of operations for each year ended December 31, 2018 and 2017. The shares will be issued based upon each anniversary date of the contract until terminated. As of December 31, 2018, 300,000 shares have been granted. Shares will be issued upon the occurrence of the earlier of a Financing Event or July 31, 2018. As of the date of the filing of this Report, the shares have not been issued due to logistical reasons and the Company is therefore in default regarding this provision of the agreement. The Company plans to issue the shares as soon as practicable after the filing of this Report. Accrued stock compensation was $316,667 and $216,667 at December 31, 2018 and 2017 on the accompanying balance sheets, respectively. Executive Employment Agreements Joseph P. Stingone, Sr. Nan A. Kreamer. David Herzfeld. Eugene Fedele Common Provisions of Executive Employment Agreements Financing Event as included in the Director, Consultant and Executive Employment Agreements Employment Agreement Amendments In May 2018, the Company entered into amendments to the employment agreements with Joseph P. Stingone, David Herzfeld and Eugene Fedele to provide their services on an as-needed basis and in no event are they obligated to devote more than five hours per week to the Company’s business affairs until the effective date of a registration statement filed by the Company with the SEC. This change was retroactive to September 12, 2016, the effective date of their employment agreements with the Company. Upon the effective date of a registration statement and the Company having secured sufficient funds to support its business operations, these individuals will be obligated to devote their full working time and attention to the business and affairs of the Company for the remaining term of their employment agreement. In addition, the amendment provides that we may pay the compensation under the employment agreements when the Company has sufficient cash resources as determined by its board of directors. The following table is a summary of the foregoing shares of the Company’s common stock and option to purchase shares of the Company’s common stock, the amounts of same, and the dates of issuance: Name Shares Issuable Options Issuable When Issuable Dr. John A. England, PhD - 100,000 * Kevin Harrington 750,000 - * Kendall Almerico 750,000 - * Ron G. Landmann, M.D. 100,000 100,000 * Michael A. Hendrickson 100,000 100,000 * iTV Partners.tv, Inc. 250,000 - * Blue Water Acquisitions, LLC-Series 4 300,000 - * Joseph P. Stingone, Sr 250,000 - July 31, 2019 Nan A. Kreamer 200,000 - * David Herzfeld 250,000 - July 31, 2019 Eugene Fedele 100,000 - July 31, 2019 * The Company plans to issue these shares/options as soon as practicable after the filing of this report, as they have not yet been issued due to logistical reasons.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 7 – SUBSEQUENT EVENTS Subsequent Events Subsequent to December 31, 2018, James Owens, the Company’s majority shareholder, continued to loan the Company funds to continue operations as the Company’s revenue remained minimal. Subsequent to December 31, 2018 to date, Mr. Owens loaned the Company $270,475 and the Company repaid Mr. Owens $240,762. On March 25, 2019 the Company issued a promissory note and borrowed $45,000 from Mr. Leonard Weinstein, an individual. The terms of the note state that repayment along with accrued interest is due on the last day of the month following a funding event. The note bears interest at a rate of 25% per annum along with an origination fee of $15,000 also due at maturity.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Liquidity, Going Concern and Uncertainties	Liquidity, Going Concern and Uncertainties These financial statements have been prepared in conformity with US Generally Accepted Accounting Principles, which contemplates continuation of the Company as a going concern. To date, the Company’s commercial operations have not generated sufficient revenues to enable profitability. As of December 31, 2018, the Company had an accumulated deficit of $6,103,268, and has incurred net losses of $1,222,201 and $1,638,026 for the years ended December 31, 2018 and 2017, respectively. Based on the current business plans and the Company’s operating requirements, management believes that the existing cash at December 31, 2018 will not be sufficient to fund operations for at least the next twelve months following the issuance of these financial statements. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company’s continued operations will depend on its ability to raise additional capital through various potential sources, such as its initial public offering, future equity offerings and/or debt financings, strategic relationships, and to successfully execute its business plans. Management is actively pursuing financing, but can provide no assurances that such financing will be available on acceptable terms, or at all. Without this funding, the Company could be required to delay, scale back or eliminate some or all of its business plans which would likely have a material adverse effect on the Company. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern. Generally, the Company’s operations are subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not limited to, the results of its marketing efforts to attract users for its software solutions, the successful launch and the acceptance of its software solutions in the marketplace, competition of its software solutions, attraction of talented and skilled employees to support the business and the ability to raise capital to support its operations.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Certain of our estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company adopted the guidance of Accounting Standards Codification (“ASC”) 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: ● Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2 – Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3 – Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheet for cash, accrued expenses, and due to related party approximate their fair market value based on the short-term maturity of these instruments. The Company did not have any non-financial assets or liabilities that are measured at fair value on a recurring basis as of December 31, 2018 or 2017.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less.
Intangible Assets	Intangible Assets Intangible assets are initially capitalized at cost, which includes the purchase price (net of any discounts and rebates) and other directly attributable cost of preparing the asset for its intended use. Direct expenditure including employee costs, which enhances or extends the performance of computer software beyond its specifications and which can be reliably measured, is added to the original cost of the software. Costs associated with maintaining the computer software are recognized as an expense when incurred. Computer software is subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to profit or loss using the straight-line method over their estimated useful lives of five years. The amortization period and amortization method of intangible assets other than goodwill are reviewed at least at each balance sheet date. The effects of any revision are recognized in profit or loss when the changes arise. The Company incurred amortization expense of $8,800 and $0 for the year ended December 31, 2018 and 2017, respectively. At December 31, 2018, the Company determined that the estimated fair value of the eCampus software is less than its carrying amount and, accordingly, recognized an impairment loss of $71,200. The fair value of the software was estimated based on the estimated future cash flows from the related product.
Revenue Recognition	Revenue Recognition The Company adopted FASB ASC 606 for revenue recognition on January 1, 2018. We recognize revenues when control of the promised goods or services is transferred to our customers in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. For student fees, we generate student fee revenue by registering each student that participates in an on-line classroom utilizing our eCampus platform. This revenue is earned at the time the on-line class takes place and is accrued during the period whether or not actually billed. The student fees are billed to the college conducting the classes during the period the classes are conducted. There are no prepayments for student fees so there is no deferred revenue related to student fees.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded as revenue is earned and billed during the period the on-line classes are conducted. The billings are due within 30 days of the billing date. If accounts receivable are not paid within 90 days of billing, an allowance for doubtful accounts will be established. Accounts receivable were $1,256 and $0 at December 31, 2018 and 2017, respectively. No provision for doubtful accounts was required at December 31, 2018 nor December 31, 2017. As of December 31, 2018, and for the year then ended, the Company had one customer, an educational institution, responsible for 100% of the Company’s accounts receivable and sales.
Stock Based Compensation	Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee, and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based compensation to consultants and other third parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Net Loss Per Common Share	Net Loss per Common Share The Company reports net loss per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic loss per share is computed by dividing loss available to common shareholders by the weighted average number of common shares available. Diluted loss per share is computed similarly to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There are no dilutive securities and, therefore, basic and diluted loss per share is the same.
Income Taxes	Income Taxes Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the assets or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. As of December 31, 2018 and December 31, 2017, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Leases Stock Compensation fiscal Credit Losses –

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate On the Net Loss Before Income Taxes	The effective tax rate on the net loss before income taxes differs from the U.S. and State statutory rates as follows: 12/31/2018 12/31/2017 U.S statutory rate 21.0 % 21.0 % Florida State Corporate Income Tax Rate 5.5 % 5.5 % Total statutory tax rates 26.5 % 26.5 % Less valuation allowance -26.5 % -26.5 % Net - -

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Common Stock and Option to Purchase Shares	The following table is a summary of the foregoing shares of the Company’s common stock and option to purchase shares of the Company’s common stock, the amounts of same, and the dates of issuance: Name Shares Issuable Options Issuable When Issuable Dr. John A. England, PhD - 100,000 * Kevin Harrington 750,000 - * Kendall Almerico 750,000 - * Ron G. Landmann, M.D. 100,000 100,000 * Michael A. Hendrickson 100,000 100,000 * iTV Partners.tv, Inc. 250,000 - * Blue Water Acquisitions, LLC-Series 4 300,000 - * Joseph P. Stingone, Sr 250,000 - July 31, 2019 Nan A. Kreamer 200,000 - * David Herzfeld 250,000 - July 31, 2019 Eugene Fedele 100,000 - July 31, 2019 * The Company plans to issue these shares/options as soon as practicable after the filing of this report, as they have not yet been issued due to logistical reasons.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 28, 2018	Dec. 31, 2018	Dec. 31, 2017
Accumulated deficit		$ 6,103,268	$ 4,292,367
Net losses		1,222,201	1,638,026
Amortization expense		8,800
Impairment loss		71,200
Accounts receivable		1,256
Provision for doubtful accounts
Accounts receivable and sales percenatge	12.00%
One Customer [Member]
Accounts receivable and sales percenatge		100.00%

Stock Compensation (Details Nar

Stock Compensation (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Stock based compensation expense	$ 100,000	$ 650,000
Accrued stock compensation	$ 3,116,667	$ 3,016,667
Individual [Member]
Number of shares of common stock granted	100,000	300,000
Fair value of common stock	$ 1	$ 1

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 2,883,031	$ 1,275,700
Deferred tax asset loss carryover	$ 607,989
Unused income tax description	However, no tax benefit has been reported in the 2018 financial statements for the $269,928 loss carryforward arising in 2018 because the Company believes there is less than a 50% probability that future taxable income will be sufficient to fully realize the benefit of the carryforwards.
Income tax valuation of allowance	$ 607,989
Expected tax benefit	269,928
Pretax loss	2,883,031
Increase in valuation allowance	$ 269,928
Operating loss expiration date, description		Expire in various years through 2037

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rate On the Net Loss Before Income Taxes (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S statutory rate	21.00%	21.00%
Florida State Corporate Income Tax Rate	5.50%	5.50%
Total statutory tax rates	26.50%	26.50%
Less valuation allowance	(26.50%)	(26.50%)
Net	0.00%	0.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Sep. 28, 2018	Jun. 30, 2018	May 12, 2018	Aug. 16, 2017	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Due to related party						$ 179,230	$ 93,413
Payments of related party						$ 269,708	2,000
Interest rate						3.50%
Consulting services expense						$ 240,000	90,000
Accrued consulting fees						$ 330,000	$ 90,000
Percentage for gross revenue	12.00%
Common stock par value						$ 0.0001	$ 0.0001
Note payable-related party						$ 675,000
Accumulated deficit						(6,103,268)	(4,292,367)
Impairment loss						71,200
James Owens [Member]
Consulting services expense				$ 20,000
Minimum [Member] | Later Than 90 Days [Member]
Proceeds from public offering	$ 3,000,000
Webstar Networks Corporation [Member]
Number of shares issued to purchase of assets					$ 88,000
Number of shares issued to purchase of assets, value					17,000,000
Common stock par value		$ 1,700			$ 1,700
Note payable-related party		$ 675,000			$ 675,000
Accumulated deficit		588,700			$ 588,700
IP Purchase Agreement [Member] | Webstar Networks Corporation [Member]
Number of common stock issued			17,000,000
Debt instrument face amount			$ 675,000
Payment of promissory note		675,000
IP Purchase Agreement [Member] | Webstar Networks Corporation [Member] | Minimum [Member]
Proceeds from public offering		3,000,000	$ 3,000,000
IP Purchase Agreement [Member] | Webstar Networks Corporation [Member] | Maximum [Member]
Proceeds from public offering		$ 5,000,000
Mr. James Owens [Member]
Due to related party						355,525	94,398
Mr. James Owens [Member] | Fourth Quarter of 2018 [Member]
Payments of related party						430
Mr Stingone [Member] | Fourth Quarter of 2018 [Member]
Payments of related party						530
Mr. Harold Hutchins [Member]
Consulting services expense						9,000	0
Mary Trapani [Member]
Consulting services expense						3,000	0
Gene Fedele [Member]
Consulting services expense						$ 3,930	$ 0

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	Aug. 30, 2017	Aug. 22, 2017	Jun. 30, 2017	May 01, 2017	Sep. 13, 2016	Sep. 12, 2016	Jun. 16, 2016	Nov. 01, 2015	Jun. 30, 2015	Mar. 24, 2015	Mar. 10, 2015	Dec. 31, 2018	Dec. 31, 2017
Accrued stock compensation												$ 3,116,667	$ 3,016,667
Consulting services expense												240,000	90,000
Accrued consulting fees												330,000	90,000
Minimum [Member]
Proceeds from sale of stock												3,000,000
iTV Partners.tv, Inc. [Member]
Accrued stock compensation												250,000	250,000
Monthly payment for services										$ 2,500
Consulting services expense												7,500	30,000
Accrued consulting fees												$ 88,750	81,250
Number of common stock issued										25
iTV Partners.tv, Inc. [Member] | Unregistered Common Stock [Member]
Number of common stock issued										250,000
Blue Water Acquisitions, LLC [Member]
Number of stock option granted												300,000
Share based compensation												$ 100,000	100,000
Accrued stock compensation												316,667	216,667
Monthly payment for services								$ 1,500
Consulting services expense												18,000	18,000
Accrued consulting fees												57,000	39,000
Number of common stock issued for services								100,000
Dr. John A. England [Member]
Agreement term											2 years
Officer compensation											$ 3,000
Number of stock option granted											100,000
Vesting percentage											50.00%
Vesting, description											The Options will be granted in accordance with the Company's Stock Option Plan and shall vest 50% one year from the Date of Grant and the other 50% two years from the Date of Grant so long as he is a member of the Compan's Board of Directors
Share based compensation
Mr. Kevin Harrington [Member]
Agreement term									3 years
Officer compensation			$ 750,000						$ 250,000
Share based compensation												0	125,000
Accrued stock compensation												750,000	750,000
Ron G. Landmann [Member]
Agreement term		2 years
Officer compensation		$ 3,000
Number of stock option granted		100,000
Vesting percentage		50.00%
Vesting, description		The Options shall vest 50% one year from the Date of Grant and the other 50% two years from the Appointment Date so long as he is a member of the Company's Board of Directors.
Share based compensation												0	100,000
Accrued stock compensation												100,000	100,000
Common stock voting shares, description		Once the Company's registration is effective, he will receive 100,000 shares of the Company's voting common stock
Michael A. Hendrickson [Member]
Agreement term	2 years
Officer compensation	$ 3,000
Number of stock option granted	100,000
Vesting percentage	50.00%
Vesting, description	The Options shall vest 50% one year from the Date of Grant and the other 50% two years from the Appointment Date so long as he is a member of the Company's Board of Directors.
Share based compensation												0	100,000
Accrued stock compensation												$ 100,000	100,000
Number of common stock issued												100,000
Mr Stingone [Member] | Executive Employment Agreements [Member]
Agreement term						1 year
Accrued stock compensation												$ 250,000	250,000
Number of common stock issued						250,000
Salary expenses						$ 250,000
Accrued salary expense												$ 575,000	325,000
Nan A. Kreamer [Member]
Number of common stock issued												200,000
Nan A. Kreamer [Member] | Executive Employment Agreements [Member]
Agreement term					1 year
Accrued stock compensation												$ 200,000	200,000
Number of common stock issued					200,000
Salary expenses					$ 200,000							50,000	200,000
Accrued salary expense												$ 309,444	259,444
David Herzfeld [Member]
Number of common stock issued												250,000
David Herzfeld [Member] | Executive Employment Agreements [Member]
Agreement term							2 years
Accrued stock compensation												$ 250,000	250,000
Number of common stock issued							250,000
Salary expenses							$ 150,000					150,000	150,000
Accrued salary expense												$ 356,250	206,250
Monthly basic salary							$ 100,000
Eugene Fedele [Member]
Number of common stock issued												100,000
Eugene Fedele [Member] | Executive Employment Agreements [Member]
Agreement term				1 year
Accrued stock compensation												$ 100,000	100,000
Number of common stock issued				100,000
Salary expenses				$ 150,000								150,000	100,000
Accrued salary expense												$ 250,000	$ 100,000

Commitments - Schedule of Commo

Commitments - Schedule of Common Stock and Option to Purchase Shares (Details)	12 Months Ended
	Dec. 31, 2018shares
Dr. John A. England, PhD [Member]
Common stock, shares issuable
Number of shares, options issuable	100,000
Date of issuance		[1]
Kevin Harrington [Member]
Common stock, shares issuable	750,000
Number of shares, options issuable
Date of issuance		[1]
Kendall Almerico [Member]
Common stock, shares issuable	750,000
Number of shares, options issuable
Date of issuance		[1]
Ron G. Landmann, M.D. [Member]
Common stock, shares issuable	100,000
Number of shares, options issuable	100,000
Date of issuance		[1]
Michael A. Hendrickson [Member]
Common stock, shares issuable	100,000
Number of shares, options issuable	100,000
Date of issuance		[1]
iTV Partners.tv, Inc. [Member]
Common stock, shares issuable	250,000
Number of shares, options issuable
Date of issuance		[1]
Blue Water Acquisitions, LLC-Series 4 [Member]
Common stock, shares issuable	300,000
Number of shares, options issuable
Date of issuance		[1]
Joseph P. Stingone, Sr [Member]
Common stock, shares issuable	250,000
Number of shares, options issuable
Date of issuance	July 31, 2019
Nan A. Kreamer [Member]
Common stock, shares issuable	200,000
Number of shares, options issuable
Date of issuance		[1]
David Herzfeld [Member]
Common stock, shares issuable	250,000
Number of shares, options issuable
Date of issuance	July 31, 2019
Eugene Fedele [Member]
Common stock, shares issuable	100,000
Number of shares, options issuable
Date of issuance	July 31, 2019
[1]	The Company plans to issue these shares/options as soon as practicable after the filing of this report, as they have not yet been issued due to logistical reasons.

Subsequent Events - (Details Na

Subsequent Events - (Details Narrative) - USD ($)	1 Months Ended	4 Months Ended	12 Months Ended
	Mar. 25, 2019	Apr. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Loan amount from related party			$ 355,525	$ 94,398
Repaid of related party			$ 269,708	$ 2,000
Note bears interes rate			3.50%
Subsequent Event [Member] | James Owens [Member]
Loan amount from related party		$ 270,475
Repaid of related party		$ 240,762
Subsequent Event [Member] | Mr. Leonard Weinstein [Member]
Loan amount from related party	$ 45,000
Note bears interes rate	25.00%
Origination fee	$ 15,000