Webstar Technology (WBSR) 10-K 23 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 23, 2020	Jun. 28, 2019
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, 2019
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 Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	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	2019

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash	$ 36,535	$ 5,241
Accounts receivable	1,398	1,256
Prepaid expenses	1,125
Total current assets	39,058	6,497
Right-of-use assets	6,555
Intangible asset - net of accumulated amortization of $10,400 and $8,800 at December 31, 2019 and 2018, respectively	6,400	8,000
Total assets	52,013	14,497
Current liabilities
Accounts payable	5,609
Accrued stock compensation		3,116,667
Accrued salaries and related expense	309,444	1,604,732
Accrued consulting fees		143,950
Accrued consulting fees - related party		330,000
Accrued professional fees		56,756
Due to stockholder	583,084	179,230
Lease liability	1,327
Note payable - related party		675,000
Total current liabilities	899,464	6,106,335
Lease liability - net of current portion	5,360
Total liabilities	904,824	6,106,335
Commitments
Stockholders' deficit
Preferred stock, $0.0001 par value; Authorized 1,000,000 none issued and outstanding
Common stock, $0.0001 par value; Authorized 300,000,000 shares; 114,300,000 issued and outstanding as of December 31, 2019 and 2018	11,430	11,430
Additional paid-in-capital	6,354,443
Accumulated deficit	(7,218,684)	(6,103,268)
Total stockholders' deficit	(852,811)	(6,091,838)
Total liabilities and stockholders' deficit	$ 52,013	$ 14,497

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Intangible asset, accumulated amortization	$ 10,400	$ 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	114,300,000
Common stock, outstanding	114,300,000	114,300,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue	$ 4,442	$ 2,505
Cost of sales	1,600	8,800
Gross profit (loss)	2,842	(6,295)
Operating expenses
Salaries and related expenses	455,392	645,900
Stock compensation expense		100,000
Consulting fees	383,200	270,250
General and administrative	258,783	128,556
Impairment loss		71,200
Total operating expenses	1,097,375	1,215,906
Operating loss	(1,094,533)	(1,222,201)
Other income and expense
Interest expense	(20,883)
Net loss before taxes	(1,115,416)	(1,222,201)
Income tax expense
Net loss	$ (1,115,416)	$ (1,222,201)
Net loss per share-basic and diluted	$ (0.01)	$ (0.01)
Weighted average shares outstanding-basic and diluted	114,300,000	108,198,630

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in- Capital [Member]	Accumulated Deficit [Member]	Total
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
Cancelation of common stock shares granted, not issued			3,141,667		3,141,667
Accrued consulting fees and salaries assumed by related party			1,907,130		1,907,130
Forgiveness of note payable with related party			675,000		675,000
Lease cancellation and assumption by related party			61,346		61,346
Forgiveness of accrued consulting fees due to related party			569,300		569,300
Net loss				(1,115,416)	(1,115,416)
Balance at Dec. 31, 2019		$ 11,430	$ 6,354,443	$ (7,218,684)	$ (852,811)
Balance, shares at Dec. 31, 2019		114,300,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Net loss	$ (1,115,416)	$ (1,222,201)
Adjustments to reconcile net loss to cash used in operating activities
Stock compensation expense		100,000
Amortization expense	1,600	8,800
Amortization of debt issuance costs	15,000
Accrued interest assumed by stockholder	5,833
Impairment loss		71,200
Non-cash lease expense	82,730
Change in assets and liabilities
Accounts receivable	(142)	(1,256)
Prepaid expenses	(1,125)
Accounts payable	5,609
Accrued salaries and related expense	455,392	645,900
Accrued consulting fees	12,500
Accrued consulting - related party	239,300	263,700
Accrued professional fees	(56,756)	39,926
Lease liabilities	(21,252)
Net cash used in operating activities	(351,727)	(93,931)
Cash flows from investing and financing activities
Proceeds from note payable	45,000
Advances from stockholder	712,330	355,525
Repayments of stockholder advances	(374,309)	(269,708)
Net cash provided by financing activities	383,021	85,817
Net increase (decrease) in cash	31,294	(8,114)
Cash at beginning of the period	5,241	13,355
Cash at end of the period	36,535	5,241
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for income taxes
Schedule of non-cash financing activities
Operating lease right-of-use and operating lease liabilities recorded upon the adoption of ASC 842	274,584
Cancellation of common stock shares granted not issued included in accrued compensation	3,141,667
Accrued consulting fees and salaries assumed by related party	1,907,130
Cancelation of note payable with related party	675,000
Lease cancelation and assumption by related party	61,346
Forgiveness of accrued consulting fees due to stockholder	569,300
Purchase of eCampus software		88,000
Issued stock for asset purchase		1,700
Issued note payable for asset purchase		$ 675,000

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
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”). Reclassifications Certain reclassifications of prior year amounts have been made to conform to the 2019 presentation. These reclassifications had no effect on net loss or loss per share as previously reported. 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, 2019, the Company had an accumulated deficit of $7,218,684, and has incurred net losses of $1,115,416 and $1,222,201 for the years ended December 31, 2019 and 2018, respectively. Based on the current business plans and the Company’s operating requirements, management believes that the existing cash at December 31, 2019 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. Significant estimates made by management include the valuation of deferred tax assets, useful life of intangible assets, and fair value of stock-based compensation. Fair Value of Financial Instruments and Fair Value Measurements The carrying amounts reported in the balance sheet for cash, accounts payable, accrued expenses, and due to stockholder 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, 2019 or 2018. 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. There are no cash equivalents at December 31, 2019 and 2018. Intangible Assets Intangible assets are initially capitalized at cost, which includes the purchase price (net of any discounts and rebates) and other directly attributable costs 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 $1,600 and $8,800 for the year ended December 31, 2019 and 2018, respectively. At December 31, 2018, the Company determined that the estimated fair value of the eCampus software was 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. The annual fee charged to the college is billed in the first quarter of the year and the income is recognized over the entire year. The Company billed $995 and $0 in annual fees for the years ended December 31, 2019 and 2018, respectively. The Company recognized revenue of $995 and $0 in annual fees for the years December 31, 2019 and 2018, respectively. The Company recognized revenue of $3,447 and $2,505 from student fees for the years ended 2019 and 2018, respectively. Accounts Receivable and Concentrations 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 $1,398 and $1,256 at December 31, 2019 and 2018, respectively. No provision for doubtful accounts was required at December 31, 2019 nor December 31, 2018. As of December 31, 2019 and 2018, and for the years 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 grant 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 stockholders 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. As of December 31, 2019 and 2018, 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, 2019 and December 31, 2018, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements. Leases The Company accounts for leases under ASU 2016-02. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities on the consolidated balance sheets. The Company leases an office space and office equipment used to conduct our business. On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. We allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Leases entered into prior to January 1, 2019, are accounted for under ASC 840 and were not reassessed. We have elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating lease ROU assets represent the right to use the leased asset for the lease term Recent Accounting Pronouncements Leases - Leases Stock Compensation fiscal

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 3 – RELATED PARTY TRANSACTIONS Mr. James Owens, the founder and controlling stockholder of the Company, loaned the Company $712,330 and $355,525 during the years ended December 31, 2019 and 2018, respectively, and the Company repaid Mr. Owens $374,309 and $269,708 during the years ended December 31, 2019 and 2018, respectively. Additionally, Mr. Owens assumed the Weinstein $60,000 note payable (see note 6), along with accrued interest of $5,833, from the Company on November 25, 2019. The net amount of these funds has been used for organization and working capital purposes. The financial statements reflect this liability as “Due to stockholder” which was $583,084 and $179,230 at December 31, 2019 and 2018, respectively. The loans from Mr. Owens are pursuant to an oral agreement, are non-interest bearing and payable upon demand by Mr. Owens. On December 14, 2019, the Company’s Board of Directors approved the creation of a series of preferred stock of the Company to be named the “Series A Preferred Stock” and that the designation and number of shares thereof and the voting and powers, preferences, and other rights of the shares will be as set forth in a Certificate of Designations to be filed with the State of Wyoming. Further, the Board directed the Officers of the Company to enter into a subscription agreement to issue and sell to James Owens, the Chairman of the Board, Chief Technology Officer, founder, and controlling stockholder of the Company one thousand (1,000) shares of the Series A Preferred Shares at a total purchase price of $250,000. On December 14, 2019, the Company’s Board of Directors resolved that, upon the effectiveness of the Series A Certificate of Designations, the Corporation is authorized to enter into a subscription agreement to issue and sell twenty-five million (25,000,000) shares of Common Stock to James Owens, at a total purchase price of $2,500. On February 21, 2020, James Owens, with the consent of the counter parties and Board of Directors, assumed $1,750,680, which represented most of the Company’s liabilities for accrued salaries and related expense at December 31, 2019, along with $156,450 of accrued consulting expenses at December 31, 2019, both effective as of December 31, 2019. Mr. Owens also forgave the repayment of $569,300 of accrued consulting fees owed to him by the Company as of December 31, 2019. 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 included: 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 continued for a period of five years. Mr. Owens was to receive a monthly retainer of $20,000 per month for his services. This amount had been accrued and would be paid upon the occurrence of a Financing Event. The Consulting agreement was canceled on February 21, 2020, effective December 31, 2019 and all accrued liabilities of $569,300 associated therewith were forgiven by James Owens. Consulting services expense of $240,000 were recorded in the years ended December 31, 2019 and 2018, respectively, in the accompanying statements of operations. Included in accrued consulting fees were $0 and $330,000 at December 31, 2019 and 2018, respectively, on the accompanying balance sheets relative to Mr. Owens’ consulting agreement with the Company. 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, for which we are required to, and plan to file a post-effective amendment. There can be no assurance that we’ll be able to file the post-effective amendment as planned, or that the Securities and Exchange Commission would declare our S-1 effective pursuant to such post-effective amendment, 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, we 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 former Chief Executive Officer provided the use of its principal offices located at 4231 Walnut Bend, Jacksonville, FL 32257 free of charge, except for utilities, repairs, and maintenance. The Company signed a lease with Mr. Stingone’s company, Walnut Bend Executive Center, LLC., effective April 1, 2019. On February 21, 2020, the lease was canceled effective December 31, 2019 and all liabilities associated therewith were assumed by James Owens (see note 7). On June 21, 2019 the Company engaged StoneBridge Securities, LLC, and entity solely owned by Michael Hendrickson, a director of the Company, to preform services relating to the future offering of the Company’s common stock. The agreement calls for commissions to StoneBridge ranging from 1% to 3% for assisting in capital raising transactions. The agreement additionally called for a signing bonus of 500,000 warrants for the purchase of the Company’s common stock. The signing bonus was canceled by action of the Company’s Board of Directors on November 22, 2019, effective June 30, 2019.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 4 – NOTES PAYABLE On March 25, 2019 the Company issued a promissory note to Leonard Weinstein, an individual, for the face amount of $45,000 with an interest rate of 25% per annum. Payment of principal and interest are due on the maturity date which is defined as the last day of the month following a funding event. The Company also agreed to pay a loan origination fee of $15,000 for this loan, which was never paid. As of December 31, 2019, the Company had borrowed $45,000 on this note payable. The obligation for the origination fee was expensed and is included in general and administrative expense in the statement of operations. Interest expense was $5,833 and $0 for the years ended December 31, 2019 and 2018, respectively. On November 25, 2019, Leonard Weinstein canceled the Company’s note payable (see Note 5) to him including any amounts owed to him for accrued interest and origination fees. James Owens, the Company’s founder and controlling stockholder, personally entered into an agreement with Mr. Weinstein to assume the liabilities of the Company’s note payable to Mr. Weinstein. The total amount due to Weinstein plus accrued interest of $65,833 was reclassed to due to stockholder as of December 31, 2019.

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	NOTE 5 – LEASES The Company applied the provisions of ASU 2016-02 to two leases, an office and copier, executed during the quarter ended June 30, 2019 which requires the recognition of a right-of-use asset representing the rights to use the underlying leased assets for the lease terms with an offsetting lease liability. Operating lease expense is recognized on a straight-line basis over the lease term. During the year ended December 31, 2019, the Company recorded $82,730 as operating lease expense which is included in general and administrative expenses on the statement of operations. Prior to 2019, the Company had no lease agreements. Office lease – Copier lease – The table below reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under noncancelable operating leases with terms of more than one year to the total operating lease liabilities recognized on the balance sheets as of December 31, 2019: Undiscounted Lease Year Payments Copier Lease 2020 $ 1,783 2021 1,783 2022 1,783 2023 1,783 2024 743 Total 7,875 Less: present value discount (1,188 ) Total operating lease liabilities $ 6,687

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 6 – 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: 12/31/2019 12/31/2018 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, 2019, the Company has a tax loss carryover of approximately $641,096 available to offset future income for income tax reporting purposes. A deferred tax asset of $171,209 has been recognized for the loss carryforwards. However, no deferred tax benefit has been reported in the 2019 financial statements for the $328,428 tax loss carryforward arising in 2019 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 $328,428 tax benefit from the loss carryforwards has been offset by a $348,428 valuation allowance as of December 31, 2019. The expected tax benefit of $171,029 that would result from applying federal statutory tax rates to the pretax loss of $641,096 differs from amounts reported in the financial statements because of the $87,033 increase in the valuation allowance in 2019. The net operating loss carryover of $641,096 will expire in various years through 2038, 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, 2019. 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, 2019 and 2018, 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.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity	NOTE 7 – STOCKHOLDERS’ EQUITY During the years ended December 31, 2019 and 2018, respectively, the Company granted 0 and 100,000 shares of the Company’s common stock to an entity who provided services to the Company. The Company determined the fair value of the common stock to be $1.00 per share based on the share price of an anticipated offering of its common stock and recorded stock-based compensation expense of $25,000 and $100,000 for the years ended December 31, 2019 and 2018, respectively, in the statements of operations. The shares have not been issued. All shares previously granted to employees, officers, directors, and service providers were canceled by action of the Board of Directors on November 22, 2019, effective June 30, 2019 which resulted in a decrease to the Company’s accrued stock compensation with an offsetting adjustment to additional paid-in-capital as of June 30, 2019 (see Note 9). As of December 31, 2019 and 2018, the Company had accrued stock compensation of $0 and $3,116,667, respectively. During the year ended December 31, 2018, the Company purchased the eCampus software which resulted in a charge to accumulated deficit of $588,700 (see note 3). The net loss for the year ended December 31, 2018 was $1,222,201 and when combined with the charge of $588,700 resulted in a $6,091,838 total stockholders’ deficit at December 31, 2018. During the year ended December 31, 2019, the Company had a net loss of $1,115,416. Additionally, the Company canceled all previous, unissued stock and option grants resulting in an increase of $3,141,667 to additional paid-in-capital. James Owens, the Company’s founder, Chairman, and CTO, assumed the Company’s liabilities for accrued consulting fees, accrued salaries, and assumed the Company’s office lease in addition to forgiving the note payable owed to Webstar Networks. The total of these transactions with Mr. Owens resulted in an increase in additional paid-in-capital of $3,212,776. Additional paid-in-capital was therefore $6,354,443 at December 31, 2019 and total stockholders’ deficit was $852,811 at December 31, 2019.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 8 - 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”). On November 22, 2019, the Company’s Board of Directors canceled all previous stock and option grants, effective June 30, 2019. On June 30, 2015, the Company signed an agreement each with Mr. Kevin Harrington and Mr. Kendall Almerico (a former director) 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 or July 31, 2018. No stock compensation expense has been recorded on the accompanying statements of operations for each director and $0 and $750,000 is reflected as accrued stock compensation at December 31, 2019 and 2018 on the accompanying balance sheets, respectively. On November 22, 2019, the Company’s Board of Directors canceled all previous stock grants, effective June 30, 2019, and as a result, the shares will not be issued. 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”). By action of the Company’s Board of Directors on November 22, 2019, all previous stock and option grants were canceled effective June 30, 2019. The previous grant is reflected as accrued stock compensation of $0 and $100,000 at December 31, 2019 and 2018, respectively, on the accompanying balance sheets. No compensation has been recorded or accrued for the years ended December 31, 2019 and 2018 as the Board voted to waive all Directors’ fees for those years. 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”). By action of the Company’s Board of Directors on November 22, 2019, all previous stock and option grants were canceled effective June 30, 2019. The previous grant is reflected as accrued stock compensation of $0 and $100,000 at December 31, 2019 and 2018, respectively, on the accompanying balance sheets. No compensation has been recorded or accrued for the years ended December 31, 2019 and 2018 as the Board voted to waive all Directors’ fees for those years. 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. On March 21, 2018 the Company canceled its consulting agreement with iTV Partners effective March 31, 2018. On February 21, 2020, James Owens, with the consent of the consultant, assumed all accrued consulting liabilities from the Company, effective December 31, 2019. Consulting services expense of $0 and $7,500 were recorded in each year ended December 31, 2019 and 2018, respectively, in the accompanying statements of operations. Accrued consulting fees were $0 and $88,750 at December 31, 2019 and 2018, respectively, in the accompanying balance sheets. In addition to the monthly retainer, iTV Partners.tv, Inc. was to 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. By action of the Company’s Board of Directors on November 22, 2019, all previous stock and option grants were canceled effective June 30, 2019. The previous grant is reflected as stock compensation expense of $0 for the years ended December 31, 2019 and 2018, respectively, on the accompanying statements of operations. These shares are reflected as accrued stock compensation of $0 and $250,000 at December 31, 2019 and 2018, respectively, on the accompanying balance sheets. On November 1, 2015, the Company signed an agreement with Blue Water Acquisitions, LLC-Series 4 for consulting services. Such agreement called for the payment of a monthly retainer fee of $1,500 starting November 1, 2015. This amount has primarily been accrued and was to be paid upon the occurrence of a Financing Event. On February 21, 2020, James Owens, with the consent of the consultants, assumed all accrued consulting liabilities from the Company, effective December 31, 2019. Consulting services expense of $18,000 was recorded in each year ended December 31, 2019 and 2018 in the accompanying statements of operations. Accrued consulting fees were $0 and $57,000 at December 31, 2019 and 2018, respectively, in the accompanying balance sheets. In addition to the monthly retainer, Blue Water Acquisitions, LLC-Series 4 was to 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 $25,000 of $100,000 in the accompanying statement of operations for the years ended December 31, 2019 and 2018, respectively. By action of the Company’s Board of Directors on November 22, 2019, all previous stock and option grants were canceled effective June 30, 2019. As of December 31, 2018, 300,000 shares had been granted. Accrued stock compensation was $0 and $316,667 at December 31, 2019 and 2018, respectively, on the accompanying balance sheets. Executive Employment Agreements Joseph P. Stingone, Sr. Nan A. Kreamer. David Herzfeld. Eugene Fedele

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS Subsequent Events Mr. James Owens, the Chairman of the Board, Chief Technology Officer, founder, and controlling stockholder of the Company, loaned the Company $50,712 subsequent to December 31, 2019 through the date of this report. James Owens Don D. Roberts Harold E. Hutchins On March 16, 2020, the Company amended its Articles of Incorporation as filed with the Secretary of State of the State of Wyoming to designate as set forth in the Certificate of Designations (the “Certificate”) the Series A Preferred Stock, par value $0.0001 per share (the “Series A Preferred Stock”), as a series of preferred stock of the Company, effective March 16, 2020. 1,000 shares of Series A Preferred Stock are authorized.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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”).
Reclassifications	Reclassifications Certain reclassifications of prior year amounts have been made to conform to the 2019 presentation. These reclassifications had no effect on net loss or loss per share as previously reported.
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, 2019, the Company had an accumulated deficit of $7,218,684, and has incurred net losses of $1,115,416 and $1,222,201 for the years ended December 31, 2019 and 2018, respectively. Based on the current business plans and the Company’s operating requirements, management believes that the existing cash at December 31, 2019 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. Significant estimates made by management include the valuation of deferred tax assets, useful life of intangible assets, and fair value of stock-based compensation.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The carrying amounts reported in the balance sheet for cash, accounts payable, accrued expenses, and due to stockholder 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, 2019 or 2018.
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. There are no cash equivalents at December 31, 2019 and 2018.
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 costs 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 $1,600 and $8,800 for the year ended December 31, 2019 and 2018, respectively. At December 31, 2018, the Company determined that the estimated fair value of the eCampus software was 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. The annual fee charged to the college is billed in the first quarter of the year and the income is recognized over the entire year. The Company billed $995 and $0 in annual fees for the years ended December 31, 2019 and 2018, respectively. The Company recognized revenue of $995 and $0 in annual fees for the years December 31, 2019 and 2018, respectively. The Company recognized revenue of $3,447 and $2,505 from student fees for the years ended 2019 and 2018, respectively.
Accounts Receivable and Concentrations	Accounts Receivable and Concentrations 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 $1,398 and $1,256 at December 31, 2019 and 2018, respectively. No provision for doubtful accounts was required at December 31, 2019 nor December 31, 2018. As of December 31, 2019 and 2018, and for the years 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 grant 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 stockholders 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. As of December 31, 2019 and 2018, 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, 2019 and December 31, 2018, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements.
Leases	Leases The Company accounts for leases under ASU 2016-02. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities on the consolidated balance sheets. The Company leases an office space and office equipment used to conduct our business. On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. We allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Leases entered into prior to January 1, 2019, are accounted for under ASC 840 and were not reassessed. We have elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating lease ROU assets represent the right to use the leased asset for the lease term
Recent Accounting Pronouncements	Recent Accounting Pronouncements Leases - Leases Stock Compensation fiscal

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of Future Minimum Lease Payments	The table below reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under noncancelable operating leases with terms of more than one year to the total operating lease liabilities recognized on the balance sheets as of December 31, 2019: Undiscounted Lease Year Payments Copier Lease 2020 $ 1,783 2021 1,783 2022 1,783 2023 1,783 2024 743 Total 7,875 Less: present value discount (1,188 ) Total operating lease liabilities $ 6,687

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate on Net Loss	The effective tax rate on the net loss before income taxes differs from the U.S. and State statutory rates as follows: 12/31/2019 12/31/2018 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 - -

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accumulated deficit	$ (7,218,684)	$ (6,103,268)
Net losses	1,115,416	1,222,201
Cash equivalents
Amortization expense	1,600	8,800
Impairment loss		71,200
Annual fees	995	0
Recognized revenue in annual fees	995	0
Recognized revenue from student fees	3,447	2,505
Accounts receivable	1,398	1,256
Provision for doubtful accounts
Antidilutive securities basic and diluted loss per share
One Customer [Member] | Accounts Receivable [Member] | One Customer [Member]
Accounts receivable and sales percentage	100.00%	100.00%
One Customer [Member] | Revenue Benchmark [Member] | One Customer [Member]
Accounts receivable and sales percentage	100.00%	100.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Feb. 21, 2020	Dec. 14, 2019	Jun. 21, 2019	Sep. 28, 2018	Jun. 30, 2018	May 12, 2018	Aug. 16, 2017	Dec. 31, 2019	Dec. 31, 2018	Nov. 25, 2018
Due to shareholder								$ 583,084	$ 179,230
Payments of related party								374,309	269,708
Asset purchase-related party									587,000
Notes payable related party									675,000
Accumulated deficit								(7,218,684)	(6,103,268)
Impairment loss									71,200
Notes cancelled	$ 675,000
Soft Tech [Member]
License fee percentage				12.00%
Gigabyte Slayer Software [Member]
License fee percentage				12.00%
StoneBridge Securities, LLC [Member]
Warrant to purchase common stock			500,000
StoneBridge Securities, LLC [Member] | Minimum [Member]
Commission percentage			1.00%
StoneBridge Securities, LLC [Member] | Maximum [Member]
Commission percentage			3.00%
IP Purchase Agreement [Member] | Webstar Networks Corporation [Member]
Notes payable					$ 675,000
Number of shares issued						17,000,000
Principal amount					$ 675,000	$ 675,000
Debt instrument interest rate						3.50%
Asset purchase-related party, shares					17,000,000
Purchase of assets net book value					$ 88,000
Asset purchase-related party					1,700
Notes payable related party					675,000
Accumulated deficit					$ 588,700
Intangible asset estimated useful life					5 years
Impairment loss									71,200
IP Purchase Agreement [Member] | Webstar Networks Corporation [Member] | Minimum [Member]
Proceeds from public offering					$ 5,000,000	$ 3,000,000
IP Purchase Agreement [Member] | Webstar Networks Corporation [Member] | Maximum [Member]
Proceeds from public offering					$ 3,000,000
License Agreements [Member] | Minimum [Member]
Proceeds from public offering				$ 3,000,000
Mr. James Owens [Member]
Due to shareholder								712,330	355,525
Payments of related party								374,309	269,708
Notes payable										$ 60,000
Accrued interest										$ 5,833
Number of shares issued		25,000,000
Purchase price		$ 2,500
Mr. James Owens [Member] | Restated Consulting Agreement [Member]
Consulting expenses							$ 20,000	240,000	240,000
Accrued consulting fees								0	$ 330,000
Debt forgiven								569,300
Mr. James Owens [Member] | Board of Directors [Member]
Accrued salaries								1,750,680
Consulting expenses								156,450
Accrued consulting fees								$ 569,300
Mr. James Owens [Member] | Series A Preferred Stock [Member]
Number of shares issued		1,000
Purchase price		$ 250,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Mar. 25, 2019	Dec. 31, 2019	Dec. 31, 2018
Proceeds from note payable		$ 45,000
Interest expense		5,833	$ 0
Promissory Note [Member] | Leonard Weinstein [Member]
Promissory note face amount	$ 45,000
Interest rate	25.00%
Loan origination fee	$ 15,000
Accrued interest		$ 65,833

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	Jun. 10, 2019	Apr. 02, 2019	Dec. 31, 2019	Dec. 31, 2018
Right-of-use assets			$ 6,555
Office Lease [Member]
Gain on termination of lease			61,346
Office Lease [Member] | Chief Executive Officer [Member]
Lease term		3 years
Monthly payments of operating lease		$ 8,000
Lease description		The lease required monthly payments of $8,000 which would be deferred until a financing event of at least $1 million, but no later than October 1, 2019. The Company utilized an incremental borrowing base of 7.5% to determine the present value of the lease liability associated with this office lease.
Lease incremental borrowing rate		7.50%
Office Lease [Member] | Chief Executive Officer [Member] | Minimum [Member]
Lease liabilities		$ 1,000,000
Copier Lease [Member]
Lease term	60 months
Monthly payments of operating lease	$ 149
Lease liabilities			6,687
Lease incremental borrowing rate	7.50%
General And Administrative Expenses [Member]
Operating lease expense			$ 82,730

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments (Details) - Copier Lease [Member]	Dec. 31, 2019USD ($)
2020	$ 1,783
2021	1,783
2022	1,783
2023	1,783
2024	743
Total	7,875
Less: present value discount	(1,188)
Total operating lease liabilities	$ 6,687

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 641,096
Deferred tax asset loss carryover	$ 171,209
Unused income tax description	However, no deferred tax benefit has been reported in the 2019 financial statements for the $328,428 tax loss carryforward arising in 2019 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.
Tax benefit from operating loss carryforwards	$ 328,428
Income tax valuation of allowance	348,428
Expected tax benefit	171,029
Pretax loss	641,096
Increase in valuation allowance	$ 87,033
Operating loss expiration date, description	Expire in various years through 2038.

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rate on Net Loss (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
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%

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Number of shares of common stock granted	0	100,000
Fair value of common stock	$ 1
Stock based compensation expense	$ 25,000	$ 100,000
Accrued stock compensation		3,116,667
Accumulated deficit	(7,218,684)	(6,103,268)
Net loss	(1,115,416)	(1,222,201)
Stockholders’ deficit	(852,811)	(6,091,838)	$ (4,282,637)
Increase in additional paid-in-capital due to cancelation of shares	3,141,667
Additional paid-in-capital	6,354,443
James Owens [Member]
Increase in additional paid-in-capital due to liabilities	$ 3,212,776
eCampus Software [Member]
Accumulated deficit		$ 588,700

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, 2019	Dec. 31, 2018
Number of stock option granted												0	100,000
Accrued stock compensation													$ 3,116,667
Shares based compensation												25,000	100,000
Consulting services expense												383,200	270,250
iTV Partners.tv, Inc. [Member]
Accrued stock compensation												0	250,000
Shares based compensation												0	0
Monthly payment for services										$ 2,500
Consulting services expense												0	7,500
Accrued consulting fees												0	$ 88,750
Number of common stock issued										250,000
Blue Water Acquisitions, LLC [Member]
Number of stock option granted													300,000
Accrued stock compensation												0	$ 316,667
Shares based compensation												25,000	100,000
Monthly payment for services								$ 1,500
Consulting services expense												18,000	18,000
Accrued consulting fees												0	57,000
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
Mr. Kevin Harrington [Member]
Agreement term									3 years
Officer compensation			$ 750,000						$ 250,000
Accrued stock compensation												0	750,000
Shares based compensation
Ron G. Landmann [Member]
Agreement term		2 years
Officer compensation		$ 3,000
Number of stock option granted		100,000
Accrued stock compensation												0	100,000
Shares based compensation
Ron G. Landmann [Member] | Stock Options [Member]
Number of stock option granted		100,000
Michael A. Hendrickson [Member]
Agreement term	2 years
Officer compensation	$ 3,000
Number of stock option granted	100,000
Accrued stock compensation												0	100,000
Shares based compensation
Michael A. Hendrickson [Member] | Stock Options [Member]
Number of stock option granted	100,000
Mr Stingone [Member] | Employment Agreements [Member]
Agreement term						1 year
Accrued stock compensation												0	250,000
Number of common stock issued						250,000
Salary expenses						$ 250,000						125,000	250,000
Accrued salary expense												0	575,000
Nan A. Kreamer [Member] | Employment Agreements [Member]
Agreement term					1 year
Accrued stock compensation												0	200,000
Number of common stock issued					200,000
Salary expenses					$ 200,000							0	50,000
Accrued salary expense												309,444	309,444
David Herzfeld [Member] | Employment Agreements [Member]
Agreement term							2 years
Accrued stock compensation												0	250,000
Number of common stock issued							250,000
Salary expenses							$ 150,000					150,000	150,000
Accrued salary expense												0	356,250
Monthly basic salary							$ 100,000
Eugene Fedele [Member] | Employment Agreements [Member]
Agreement term				1 year
Accrued stock compensation												0	100,000
Number of common stock issued				100,000
Salary expenses				$ 150,000								150,000	150,000
Accrued salary expense												$ 0	$ 250,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Feb. 21, 2020USD ($)Days	Mar. 16, 2020$ / sharesshares	Mar. 14, 2020USD ($)	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares
Due to related party				$ 583,084	$ 179,230
Preferred stock, par value | $ / shares				$ 0.0001	$ 0.0001
Preferred stock, shares authorized | shares				1,000,000	1,000,000
Mr. James Owens [Member]
Due to related party				$ 712,330	$ 355,525
Subsequent Event [Member] | Series A Preferred Stock [Member]
Preferred stock, par value | $ / shares		$ 0.0001
Preferred stock, shares authorized | shares		1,000
Subsequent Event [Member] | Mr. James Owens [Member]
Due to related party			$ 50,712
Trading days | Days	20
Salary expenses	$ 350,000
Allowances per month	$ 1,000
Employee salaries description	The agreement further provides that if the termination is by the Company, other than 'for cause', the Company will pay to employee a one-time payment equal to one year's salary, two years' salary if due to a change of control. Additionally, the agreement provides that Mr. Owens' compensation will be: (i) salary of $350,000 per year, (ii) auto allowance of $1,000 per month, (iii) vacation of 4 weeks per year, and (iii) the right to participate in any other bonus or compensation plan established by the Company's board of directors and made available to our officers and directors.
Subsequent Event [Member] | Don D. Roberts [Member]
Trading days | Days	20
Salary expenses	$ 350,000
Allowances per month	$ 1,000
Employee salaries description	The agreement further provides that if the termination is by the Company, other than 'for cause', the Company will pay to employee a one-time payment equal to one year's salary, two years' salary if due to a change of control. Additionally, the agreement provides that Mr. Roberts' compensation will be: (i) salary of $350,000 per year, (ii) auto allowance of $1,000 per month, (iii) vacation of 4 weeks per year, and (iii) the right to participate in any other bonus or compensation plan established by the Company's board of directors and made available to our officers and directors.
Subsequent Event [Member] | Harold E. Hutchins [Member]
Trading days | Days	20
Salary expenses	$ 350,000
Allowances per month	$ 1,000
Employee salaries description	The agreement further provides that if the termination is by the Company, other than 'for cause', the Company will pay to employee a one-time payment equal to one year's salary, two years' salary if due to a change of control. Additionally, the agreement provides that Mr. Hutchins' compensation will be: (i) salary of $350,000 per year, (ii) auto allowance of $1,000 per month, (iii) vacation of 4 weeks per year, and (iii) the right to participate in any other bonus or compensation plan established by the Company's board of directors and made available to our officers and directors.