Cover
Cover | 9 Months Ended |
Sep. 30, 2021 | |
Cover [Abstract] | |
Document Type | S-1/A |
Amendment Flag | true |
Amendment Description | AMENDMENT NO. 3 |
Entity Registrant Name | AMERICAN REBEL HOLDINGS, INC. |
Entity Central Index Key | 0001648087 |
Entity Primary SIC Number | 7372 |
Entity Tax Identification Number | 47-3892903 |
Entity Incorporation, State or Country Code | NV |
Entity Address, Address Line One | 718 Thompson Lane |
Entity Address, Address Line Two | Suite 108-199 |
Entity Address, City or Town | Nashville |
Entity Address, State or Province | TN |
Entity Address, Postal Zip Code | 37204 |
City Area Code | (833) |
Local Phone Number | 267-3235 |
Entity Filer Category | Non-accelerated Filer |
Entity Small Business | true |
Entity Emerging Growth Company | false |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
CURRENT ASSETS: | |||
Cash and cash equivalents | $ 218,332 | $ 60,899 | $ 131,656 |
Accounts Receivable | 179,233 | 176,844 | 228,890 |
Prepaid expense | 163,492 | 48,640 | 542,800 |
Inventory | 687,830 | 681,709 | 805,845 |
Inventory deposits | 76,685 | 141,164 | 91,641 |
Total Current Assets | 1,325,572 | 1,109,256 | 1,800,832 |
Property and Equipment, net | 1,799 | 5,266 | 66,990 |
OTHER ASSETS: | |||
Lease Deposit | 6,841 | 6,841 | |
Investment | |||
Total Other Assets | 6,841 | 6,841 | |
TOTAL ASSETS | 1,327,371 | 1,121,363 | 1,874,663 |
CURRENT LIABILITIES: | |||
Accounts payable and accrued expense | 739,793 | 540,168 | 684,126 |
Accrued Interest – Convertible Debenture – Related Party | 287,620 | 603,471 | 303,860 |
Loan – Officer - Related party | 6,526 | 4,526 | 4,496 |
Loan – Working Capital, net of discounts of $1,375,608 and $777,610 | 3,617,514 | 4,672,096 | 3,595,561 |
Loans - Nonrelated parties | 12,939 | 15,649 | 25,746 |
Total Current Liabilities | 4,664,392 | 5,835,910 | 4,613,789 |
Convertible Debenture –Related party, net of discounts of $2,110 and $47,110 | 297,890 | 207,890 | |
TOTAL LIABILITIES | 4,664,392 | 6,133,800 | 4,821,679 |
STOCKHOLDERS’ EQUITY (DEFICIT): | |||
Preferred stock, value | |||
Common stock, value | 120,508 | 72,808 | 43,062 |
Additional paid in capital | 22,302,897 | 15,785,468 | 11,899,553 |
Accumulated deficit | 25,760,803 | (20,870,713) | (14,889,631) |
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT) | (3,337,021) | (5,012,437) | (2,947,016) |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) | 1,327,371 | 1,121,363 | $ 1,874,663 |
Preferred Class A [Member] | |||
STOCKHOLDERS’ EQUITY (DEFICIT): | |||
Preferred stock, value | 100 | ||
Preferred Class B [Member] | |||
STOCKHOLDERS’ EQUITY (DEFICIT): | |||
Preferred stock, value | $ 277 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parenthetical) - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Debt Instrument, Unamortized Discount, Current | $ 1,375,608 | $ 777,610 | |
Convertible debenture related party, net discount | $ 2,110 | $ 47,110 | |
Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 10,000,000 | 1,000,000 | |
Preferred stock, shares issued | 0 | 0 | |
Preferred stock, shares outstanding | 0 | 0 | |
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 600,000,000 | 600,000,000 | 100,000,000 |
Common stock, shares, issued | 120,508,194 | 72,807,929 | |
Common Stock, Shares, Outstanding | 120,508,194 | 72,807,929 | 43,062,058 |
Preferred Class A [Member] | |||
Preferred stock, par value | $ 0.001 | $ 0.001 | |
Preferred stock, shares authorized | 10,000,000 | 10,000,000 | |
Preferred stock, shares issued | 100,000 | 0 | |
Preferred stock, shares outstanding | 100,000 | 0 | |
Preferred Class B [Member] | |||
Preferred stock, par value | $ 0.001 | $ 0.001 | |
Preferred stock, shares authorized | 10,000,000 | 10,000,000 | |
Preferred stock, shares issued | 276,501 | 0 | |
Preferred stock, shares outstanding | 276,501 | 0 |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Income Statement [Abstract] | ||||||
Revenue | $ 295,490 | $ 279,308 | $ 848,357 | $ 899,238 | $ 1,255,703 | $ 535,109 |
Cost of goods sold | 280,212 | 228,584 | 716,943 | 659,006 | 952,511 | 379,076 |
Gross margin | 15,278 | 50,724 | 131,414 | 240,232 | 303,192 | 156,033 |
Expenses: | ||||||
Consulting – business development | 656,784 | 136,877 | 1,774,003 | 404,700 | 529,094 | 3,809,291 |
Product development costs | 42,720 | 89,578 | 275,780 | 275,565 | 320,472 | 309,061 |
Marketing and brand development costs | 34,669 | 90,305 | 138,783 | 331,775 | 390,294 | 632,522 |
Administrative and other | 236,763 | 286,541 | 603,727 | 1,356,430 | 1,773,529 | 1,343,352 |
Depreciation expense | 946 | 15,507 | 2,744 | 46,521 | 61,724 | 62,028 |
Total | 971,882 | 618,808 | 2,795,037 | 2,414,991 | 3,075,113 | 6,156,254 |
Operating income (loss) | (956,604) | (568,084) | (2,663,623) | (2,174,759) | (2,771,921) | (6,000,221) |
Other Income (Expense) | ||||||
Interest expense | (382,601) | (681,076) | (1,500,744) | (1,507,662) | (2,292,957) | (1,601,851) |
Loss on extinguishment of debt | (87,575) | (68,925) | (725,723) | (919,242) | (916,204) | |
Net income (loss) before income tax provision | (1,426,780) | (1,318,085) | (4,890,090) | (4,601,663) | (5,981,082) | (7,602,072) |
Provision for income tax | ||||||
Net income (loss) | $ (1,426,780) | $ (1,318,085) | $ (4,890,090) | $ (4,601,663) | $ (5,981,082) | $ (7,602,072) |
Basic and diluted income (loss) per share | $ (0.01) | $ (0.02) | $ (0.05) | $ (0.08) | $ (0.10) | $ (0.25) |
Weighted average common shares outstanding - basic and diluted | 108,376,000 | 64,346,000 | 92,441,000 | 57,492,000 | 61,109,000 | 33,541,000 |
Consolidated Statement of Stock
Consolidated Statement of Stockholders' Deficit - USD ($) | Common Stock [Member] | Preferred Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Dec. 31, 2015 | $ 13,455 | $ 1,100,295 | $ (979,511) | $ 134,239 | |
Beginning balance, shares at Dec. 31, 2015 | 13,455,000 | ||||
Sale of common stock. | $ 1,166 | 581,834 | 583,000 | ||
Sale of Common Stock, shares | 1,166,000 | ||||
Net Loss | (1,363,506) | (1,363,506) | |||
Ending balance, value at Dec. 31, 2016 | $ 14,621 | 1,682,129 | (2,343,017) | (646,267) | |
Ending balance, shares at Dec. 31, 2016 | 14,621,000 | ||||
Common stock issued as compensation. | $ 3,150 | 1,571,850 | 1,575,000 | ||
Common Stock issued as compensation, shares | 3,150,000 | ||||
Reverse Acquisition of American Rebel, Inc. | $ 6,000 | (231,032) | (225,032) | ||
Reverse Acquisition of American Rebel, Inc., shares | 6,000,000 | ||||
Net Loss | (2,942,838) | (2,942,838) | |||
Ending balance, value at Dec. 31, 2017 | $ 23,771 | 3,022,947 | (5,285,855) | (2,239,137) | |
Ending balance, shares at Dec. 31, 2017 | 23,771,000 | ||||
Common stock issued as compensation. | $ 800 | 429,200 | 430,000 | ||
Common Stock issued as compensation, shares | 800,000 | ||||
Convertible Debenture Discount | 270,000 | 270,000 | |||
Conversion of Convertible Debentures | $ 4,681 | 2,335,848 | 2,340,529 | ||
Conversion of Convertible Debentures, shares | 4,681,058 | ||||
Exercise of Warrants. | $ 660 | 329,340 | 330,000 | ||
Exercise of Warrants, shares | 660,000 | ||||
Net Loss | (2,001,704) | (2,001,704) | |||
Ending balance, value at Dec. 31, 2018 | $ 29,912 | 6,387,336 | (7,287,559) | (870,312) | |
Ending balance, shares at Dec. 31, 2018 | 29,912,058 | ||||
Sale of common stock. | $ 100 | 900 | 1,000 | ||
Sale of Common Stock, shares | 100,000 | ||||
Common stock issued as compensation. | $ 13,050 | 5,344,950 | 5,358,000 | ||
Common Stock issued as compensation, shares | 13,050,000 | ||||
Convertible Debenture Discount | 166,368 | 166,368 | |||
Net Loss | (7,602,072) | (7,602,072) | |||
Ending balance, value at Dec. 31, 2019 | $ 43,062 | 11,899,553 | (14,889,631) | (2,947,016) | |
Ending balance, shares at Dec. 31, 2019 | 43,062,058 | ||||
Common stock issued as compensation. | $ 17,616 | 2,531,124 | 2,548,740 | ||
Common Stock issued as compensation, shares | 17,616,000 | ||||
Net Loss | (2,172,180) | (2,172,180) | |||
Ending balance, value at Mar. 31, 2020 | $ 60,678 | 14,430,677 | (17,061,811) | (2,570,456) | |
Ending balance, shares at Mar. 31, 2020 | 60,678,058 | ||||
Beginning balance, value at Dec. 31, 2019 | $ 43,062 | 11,899,553 | (14,889,631) | (2,947,016) | |
Beginning balance, shares at Dec. 31, 2019 | 43,062,058 | ||||
Net Loss | (4,601,663) | ||||
Ending balance, value at Sep. 30, 2020 | $ 66,398 | 15,016,419 | (19,491,294) | (4,408,477) | |
Ending balance, shares at Sep. 30, 2020 | 66,397,929 | ||||
Beginning balance, value at Dec. 31, 2019 | $ 43,062 | 11,899,553 | (14,889,631) | $ (2,947,016) | |
Beginning balance, shares at Dec. 31, 2019 | 43,062,058 | ||||
Sale of Common Stock, shares | 17,275,871 | ||||
Common stock issued as compensation. | $ 29,746 | 3,885,915 | $ 3,915,661 | ||
Common Stock issued as compensation, shares | 29,745,871 | ||||
Common Stock issued to reduce Debt, shares | 17,421,000 | ||||
Net Loss | (5,981,082) | (5,981,082) | |||
Ending balance, value at Dec. 31, 2020 | $ 72,808 | 15,785,468 | (20,870,713) | (5,012,437) | |
Ending balance, shares at Dec. 31, 2020 | 72,807,929 | ||||
Beginning balance, value at Mar. 31, 2020 | $ 60,678 | 14,430,677 | (17,061,811) | (2,570,456) | |
Beginning balance, shares at Mar. 31, 2020 | 60,678,058 | ||||
Sale of common stock. | $ 70 | 6,930 | 7,000 | ||
Sale of Common Stock, shares | 70,000 | ||||
Common stock issued as compensation. | $ 810 | 94,190 | 95,000 | ||
Common Stock issued as compensation, shares | 810,000 | ||||
Net Loss | (1,111,398) | (1,111,398) | |||
Ending balance, value at Jun. 30, 2020 | $ 61,558 | 14,531,797 | (18,173,209) | (3,579,854) | |
Ending balance, shares at Jun. 30, 2020 | 61,558,058 | ||||
Common stock issued as compensation. | $ 4,840 | 484,622 | 489,462 | ||
Common Stock issued as compensation, shares | 4,839,871 | ||||
Net Loss | (1,318,085) | (1,318,085) | |||
Ending balance, value at Sep. 30, 2020 | $ 66,398 | 15,016,419 | (19,491,294) | (4,408,477) | |
Ending balance, shares at Sep. 30, 2020 | 66,397,929 | ||||
Beginning balance, value at Dec. 31, 2020 | $ 72,808 | 15,785,468 | (20,870,713) | (5,012,437) | |
Beginning balance, shares at Dec. 31, 2020 | 72,807,929 | ||||
Sale of common stock. | $ 2,500 | 147,500 | 150,000 | ||
Sale of Common Stock, shares | 2,500,000 | ||||
Common stock issued to pay expense | $ 1,819 | 103,647 | 105,466 | ||
Common Stock issued to pay expense, shares | 1,819,313 | ||||
Net Loss | (927,615) | (927,615) | |||
Ending balance, value at Mar. 31, 2021 | $ 77,127 | 16,036,615 | (21,798,328) | (5,684,586) | |
Ending balance, shares at Mar. 31, 2021 | 77,127,242 | ||||
Beginning balance, value at Dec. 31, 2020 | $ 72,808 | 15,785,468 | (20,870,713) | (5,012,437) | |
Beginning balance, shares at Dec. 31, 2020 | 72,807,929 | ||||
Common Stock issued to reduce Debt, shares | 17,421,000 | ||||
Net Loss | (4,890,090) | ||||
Ending balance, value at Sep. 30, 2021 | $ 120,508 | $ 377 | 22,302,897,160 | (25,760,803) | (3,337,021) |
Ending balance, shares at Sep. 30, 2021 | 120,508,194 | 277,501 | |||
Beginning balance, value at Mar. 31, 2021 | $ 77,127 | 16,036,615 | (21,798,328) | (5,684,586) | |
Beginning balance, shares at Mar. 31, 2021 | 77,127,242 | ||||
Common stock issued to pay expense | $ 18,900 | 981,100 | 1,000,000 | ||
Common Stock issued to pay expense, shares | 18,900,000 | ||||
Preferred Stock issued to pay expense | $ 249 | 2,481,489 | 2,481,738 | ||
Preferred Stock issued to pay expense, shares | 248,944 | ||||
Sale of Preferred Stock. | $ 71 | 494,934 | 495,005 | ||
Sale of Preferred Stock, shares | 70,715 | ||||
Common stock Warrants Issued | 102,613 | 102,613 | |||
Net Loss | (2,535,695) | (2,535,695) | |||
Ending balance, value at Jun. 30, 2021 | $ 96,027 | $ 320 | 20,096,751 | (24,334,023) | (4,140,925) |
Ending balance, shares at Jun. 30, 2021 | 96,027,242 | 319,659 | |||
Common stock issued to pay expense | $ 16,809 | 1,081,544 | 1,098,353 | ||
Common Stock issued to pay expense, shares | 16,808,535 | ||||
Sale of Preferred Stock. | $ 7 | 52,493 | 52,500 | ||
Sale of Preferred Stock, shares | 7,500 | ||||
Common stock Warrants Issued | 871,500 | 871,500 | |||
Preferred Stock converted to Common stock | $ 4,966 | $ (50) | (4,916) | 0 | |
Preferred Stock converted to Common Stock, shares | 4,965,800 | (49,658) | |||
Common stock issued to reduce Debt | $ 2,707 | 204,924 | 208,331 | ||
Common Stock issued to reduce Debt, shares | 2,706.617 | ||||
Preferred A shares issued | 100 | (100) | |||
Net Loss | (1,426,780) | (1,426,780) | |||
Ending balance, value at Sep. 30, 2021 | $ 120,508 | $ 377 | $ 22,302,897,160 | $ (25,760,803) | $ (3,337,021) |
Ending balance, shares at Sep. 30, 2021 | 120,508,194 | 277,501 |
Consolidated Statement of Cash
Consolidated Statement of Cash Flows - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||||||
Sep. 30, 2021 | Mar. 31, 2021 | Sep. 30, 2020 | Mar. 31, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | |
CASH FLOW FROM OPERATING ACTIVITIES: | |||||||||
Net income (loss) | $ (1,426,780) | $ (927,615) | $ (1,318,085) | $ (2,172,180) | $ (4,890,090) | $ (4,601,663) | $ (5,981,082) | $ (7,602,072) | $ (2,001,704) |
Depreciation | 3,158 | 46,521 | 61,724 | 62,028 | |||||
Expense paid through issuance of stock | 2,806,826 | 2,142,868 | 2,786,931 | 3,486,500 | |||||
Amortization of loan discount | 839,434 | 735,664 | 708,975 | 2,014,784 | |||||
Adjustments to reconcile net loss to cash (used in) operating activities: | |||||||||
Change in accounts receivable | (6,830) | (48,071) | 54,938 | (229,166) | |||||
Change in prepaid expenses | (8,010) | 201,552 | 254,160 | (425,500) | |||||
Change in inventory | (6,120) | (18,098) | 124,137 | (36,961) | |||||
Change in inventory deposits | 64,479 | 85,153 | (49,524) | (91,640) | |||||
Change in accounts payable and accrued expense | 201,915 | 244,054 | 65,102 | 643,413 | |||||
Net Cash (Used in) Operating Activities | (995,238) | (1,212,020) | (1,974,639) | (2,178,614) | |||||
CASH FLOW FROM INVESTING ACTIVITIES: | |||||||||
Property and equipment purchased | |||||||||
Investing activities | |||||||||
Net Cash (Used in) Investing Activities | |||||||||
CASH FLOW FROM FINANCING ACTIVITIES: | |||||||||
Proceeds of Sale of Stock | 697,505 | 7,000 | 3,500 | ||||||
Proceeds (repayments) of loans – officer - related party | 14,658 | 101,055 | 51,083 | (12,092) | |||||
Proceeds of working capital loan | 2,169,100 | 2,208,671 | 2,869,171 | 2,474,560 | |||||
Repayment of loans – nonrelated party | (1,736,000) | (1,070,481) | (1,016,372) | (175,329) | |||||
Proceeds of exercise of Warrants | |||||||||
Net Cash Provided by Financing Activities | 1,145,263 | 1,246,245 | 1,903,882 | 2,290,639 | |||||
CHANGE IN CASH | 150,025 | 34,225 | (70,757) | 112,025 | |||||
CASH AT BEGINNING OF PERIOD | $ 60,899 | $ 131,656 | 60,899 | 131,656 | 131,656 | 19,631 | |||
CASH AT END OF PERIOD | $ 218,332 | $ 165,881 | 218,332 | 165,881 | 60,899 | 131,656 | $ 19,631 | ||
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION | |||||||||
Interest | 176,910 | 119,199 | 168,834 | 45,565 | |||||
Income taxes | |||||||||
Non-cash investing and financing activities: | |||||||||
Conversion of Debentures to Common Stock | |||||||||
Net Cash (Used in) Investing Activities | |||||||||
Debt eliminated through issue of Stock | $ 1,713,924 | $ 1,517,407 |
ORGANIZATION AND SUMMARY OF SIG
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Company was incorporated on December 15, 2014 under the laws of the State of Nevada , as CubeScape, Inc. The Company filed a registration statement on Form S-1, which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty-six (26) investors invested at a price of $ 0.01 60,000 December 11, 2015 On January 5, 2017, the Company amended its articles of incorporation and changed its name to American Rebel Holdings, Inc. The Company completed a business combination with its majority stockholder, American Rebel, Inc. on June 19, 2017. As a result, American Rebel, Inc. became a wholly owned subsidiary of the Company. The aforementioned acquisition of American Rebel, Inc. was accounted for as a reverse merger, which involved issuance by the Company of 17,421,000 shares of its common stock and 500,000 warrants to purchase shares of common stock to shareholders of American Rebel, Inc., and cancelled 9,000,000 shares of common stock previously owned by American Rebel, Inc. Nature of operations The Company focuses primarily on designing and marketing branded safes and personal security products, including Interim Financial Statements and Basis of Presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by the U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended December 31, 2020 and notes thereto contained. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. Year end The Company’s year-end is December 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of backpacks, jackets, safes and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five to seven years. Revenue recognition In accordance with ASC 606, revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. The Company adopted this ASC on January 1, 2018. Although the new revenue standard is expected to have an immaterial impact, if any, on the Company’s ongoing net income, the Company did implement changes to our processes related to revenue recognition and the control activities within them. Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 34,669 90,305 138,783 331,775 Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2021, and December 31, 2020, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. During the three months ended September 30, 2021, the Company issued 9,849,725 shares of its common stock to pay professional and consulting fees. Total fair value of $ 617,068 was recorded as an expense. Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive they are not considered in the computation. Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are 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. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of September 30, 2021 and December 31, 2020, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the nine-month period ended September 30, 2021, and 2020, respectively, no income tax expense has been recorded. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a ROU asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019, are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. Recent pronouncements The Company has implemented all new accounting pronouncements that are in effect and is evaluating any that may impact its financial statements. The Company does not believe that there are any new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. | NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The “Company” was incorporated on December 15, 2014 Nevada The acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 17,421,000 shares of its Common Stock and issued warrants to purchase 500,000 shares of Common Stock to shareholders of American Rebel, Inc. and cancelled 9,000,000 shares of Common Stock owned by American Rebel, Inc. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty six (26) investors invested at a price of $ 0.01 60,000 December 11, 2015 Nature of operations The Company is developing branded products in the self-defense, safe storage and patriotic product areas that are promoted and sold using personal appearance, music, internet and television avenues. The Company’s products will be under the American Rebel Brand and imprinted. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. Year end The Company’s year-end is December 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of safes, backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five seven years Revenue recognition In accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. The Company adopted this ASC on January 1, 2018. Although the new revenue standard is expected to have an immaterial impact, if any, on the Company’s ongoing net income, the Company did implement changes to our processes related to revenue recognition and the control activities within them. Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 390,294 632,522 Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and December 31, 2019, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. In January 2018, the Company agreed to issue and subsequently issued a total of 500,000 shares of Common Stock as compensation for professional services to be performed during 2018. The Common Stock was valued at a price of $ 0.50 per share consistent with earlier sales of Common Stock by American Rebel, Inc. as well as the present conversion price of the Company’s convertible debentures. In January 2018, the Company issued 300,000 shares of Common Stock as compensation in settlement of professional services billed at $ 180,000 . During January 2018, the Company recorded $ 157,483 in compensation expense, increased prepaid expense $ 31,251 , and reduced Accrued expense $ 74,600 with the issuance of 466,667 shares of Common Stock. The Common Stock was valued at prices of $ 0.50 and $ 0.60 per share consistent with earlier sales of Common Stock by American Rebel, Inc. as well as the present conversion price of the Company’s convertible debentures and negotiation with a vendor. During January 2019, the Company recorded $ 178,505 in compensation expense, increased prepaid expense $ 160,000 , and increased Discount on debt $ 57,467 with the issuance of 400,000 shares of Common Stock and 175,000 warrants to purchase Common Stock. The Common Stock was valued at prices of $ 0.65 to $ 0.76 per share consistent with market prices at the date of the transaction. During September 2019, the Company recorded $ 3,432,000 in compensation expense and increased Discount on debt $ 819,500 with the issuance of 11,000,000 shares of Common Stock and 50,000 warrants to purchase Common Stock. The Common Stock was valued at prices of $ 0.70 to $ 0.30 per share consistent with market prices at the dates of the transactions. During October and November 2019, the Company recorded $ 330,000 in compensation expense and increased Discount on debt $ 86,000 with the issuance of 1,650,000 shares of Common Stock. The Common Stock was valued at prices of $ 0.22 to $ 0.30 per share consistent with market prices at the dates of the transactions. In February 2020, the Company issued 1,200,000 240,000 810,000 95,000 4,839,871 489,462 6,410,000 553,820 70,000 7,000 Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive they are not considered in the computation. Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are 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. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December 31, 2020 and December 31, 2019, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2020 and 2019, respectively, no income tax expense has been recorded. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2020 and believes that none have a material effect on the Company’s financial statements. Concentration Risk In 2020, the Company purchased a substantial portion (over 20 0 221,920 |
GOING CONCERN
GOING CONCERN | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
GOING CONCERN | NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, its revenue from its planned operations does not cover its operating expenses. Since inception, the Company has been engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to developing products and market identity, obtaining inventory, preparing for public product launch and ultimately selling products. As a result, the Company incurred net income (losses) for the nine months ended September 30, 2021, and 2020 of ($4,890,090) and ($3,283,578) , respectively. The Company’s accumulated deficit was ($ 25,760,803 as of September 30, 2021, and ($20,870,713) as of December 31, 2020. The Company’s working capital deficit was ($3,338,820) as of September 30, 2021, and a deficit of ($4,726,654) as of December 31, 2020. In addition, the Company’s development activities since inception have been sustained through equity and debt financing and the deferral of payments on accounts payable and other expenses. The ability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. Management believes holders of its warrants will execute their outstanding warrants generating investment capital for the Company. As of September 30, 2021, there are 54,445,663 warrants with an exercise price of $ 0.10 per share, 500,000 warrants with an exercise price of $ 0.50 per share and 275,000 warrants with an exercise price of $ 1.00 per share. Management is also in discussion with several investment banks and broker dealers regarding the initiation of a capital campaign. Management believes sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and Common Stock to institutional and other financial sources. However, no assurance can be given that the Company will obtain this additional working capital, or if obtained, that such funding will not cause substantial dilution to its stockholders. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay its business plan rollout. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty. | NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has not yet generated significant revenues from operations. Since inception, the Company has been engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to developing products and market identity, obtaining inventory and preparing for public product launch. As a result, the Company incurred net income (losses) for the years ended December 31, 2020 and 2019 of ($5,981,082) ($7,602,072) ($20,870,713) ($14,889,631) ($4,726,654) ($2,812,957) The ability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. Management believes holders of its warrants will execute their outstanding warrants generating investment capital for the Company. Management is also in discussion with several investment banks and broker dealers regarding the initiation of a capital campaign. Management believes sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and Common Stock to institutional and other financial sources. However, no assurance can be given that the Company will obtain this additional working capital, or if obtained, that such funding will not cause substantial dilution its stockholders. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay its business plan rollout. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. |
INVENTORY AND DEPOSITS
INVENTORY AND DEPOSITS | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Inventory Disclosure [Abstract] | ||
INVENTORY AND DEPOSITS | NOTE 3 - INVENTORY AND DEPOSITS Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS September 30, 2021 (unaudited) December 31, 2020 (audited) Inventory - Finished goods $ 687,830 $ 681,709 Inventory deposits 76,685 141,164 Total Inventories 764,515 822,873 Less: Reserve for excess and obsolete - - Net inventory and deposits $ 764,515 $ 822,873 | Note 3- INVENTORY AND DEPOSITS Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS December 31, 2020 December 31, 2019 Inventory - Finished goods $ 681,709 $ 805,845 Inventory deposits 141,164 91,641 Total Inventories 822,873 897,486 Less: Reserve for excess and obsolete - - Net inventory and deposits $ 822,873 $ 897,486 |
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Property, Plant and Equipment [Abstract] | ||
PROPERTY AND EQUIPMENT | NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2021 (unaudited) December 31, 2020 (audited) Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 310,147 310,147 Less: Accumulated depreciation (308,348 ) (304,881 ) Net property and equipment $ 1,799 $ 5,266 For the nine months ended September 30, 2021, and 2020 the Company recognized $ 2,744 and $ 31,014 in depreciation expense, respectively. The Company depreciated these assets over a period of sixty (60) months which has been deemed their useful life. In January 2016, the Company acquired three vehicles from related parties and assumed the debt secured by the vehicles as described at Note 7 – Notes Payable. Accordingly, the recorded cost of each vehicle is the amount of debt assumed under each related loan, or a total of $ 277,886 . | NOTE 4 – PROPERTY AND EQUIPMENT SCHEDULE OF PROPERTY AND EQUIPMENT 2020 2019 Property and equipment include the following: December 31, 2020 December 31, 2019 Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 Property, Plant and Equipment, Gross 310,147 310,147 Less: Accumulated depreciation (304,881 ) (243,157 ) Net property and equipment $ 5,266 $ 66,990 For the years ended December 31, 2020 and 2019 we recognized $ 61,724 62,028 277,886 |
RELATED PARTY NOTE PAYABLE AND
RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Related Party Transactions [Abstract] | ||
RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS | NOTE 5 – RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS For the year ended December 31, 2016, the Company received loans from Charles A. Ross, the Company’s Chief Executive Officer (“CEO”) , totaling $ 221,155 . The balance on December 31, 2020 was $ 4,526 . During the nine months ended September 30, 2021, the company received an additional $ 2,000 and repaid $ 0 of these loans resulting in a balance on September 30, 2021 of $ 6,526 . These loans are due on demand and carry no interest. During the year ended December 31, 2018, the Company entered into several convertible debt instruments with stockholders in the amount of $ 270,000 , for a total of $ 345,000 . Since public trading of the Company’s common stock began in 2018, the Company determined a Beneficial Conversion Discount, which is when the conversion price of a convertible instrument is below the per share fair value of the underlying stock into which it is convertible, of $ 270,000 applied to the 2018 sales the Convertible Debentures (as defined in Note 8 below). The discount reduced the liability balance of the debentures to $ 0 when the debentures were issued and recorded the proceeds of the sale as Additional paid in Capital. The discount was amortized over the three-year term of the debentures. During the three months ended September 30, 2021, debentures with a face amount of $ 205,000 plus accrued interest was converted to equity. The discounted balance of Convertible Debentures as of September 30, 2021 was $ 0 . During the year ended December 31, 2018, holders of convertible debentures exercised their rights to convert the debt of $ 2,060,000 280,529 4,681,058 2,664,787 During the current year through September 30, 2021, the Company entered into a Bridge Loan Agreement dated April 9, 2021, with Ronald Smith, our Chief Operating Officer. The Bridge Loan Agreement bears 8% interest per annum and matures in 180 days. If the Company fails to raise at least $ 2,000,000 of additional capital through a capital campaign, then the maturity date shall be extended by thirty-six (36) months. Mr. Smith received 2,000,000 warrants to purchase the same number of shares of common stock of the Company at $ 0.10 per share with an exercise period of five years . During the current year through September 30, 2021, our COO, Mr. Smith, advanced $ 100,000 to our primary manufacturer to purchase raw materials for our products that are being manufactured. $ 50,000 has been repaid to Mr. Smith with an outstanding balance remaining of $ 50,000 . During the current year through September 30, 2021, a greater than 5% shareholder of the Company has received 2,740,000 shares of common stock of the Company as interest due on an outstanding note. Charles A. Ross, Jr. serves as the Company’s CEO. Compensation for Mr. Ross was $ 61,332 110,750 6,898,242 Doug Grau serves as the Company’s President. Compensation for Mr. Grau was $ 70,000 and $ 70,000 , respectively for the nine months ended September 30, 2021, and 2020. Mr. Grau received 6,898,241 shares of common stock of the Company during the current year through September 30, 2021. $ 43,211 is owed to Mr. Grau by the Company as unpaid expense reimbursements and $ 132,000 | NOTE 5 – RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS For the year ended December 31, 2016, the Company received loans from its sole officer and director at the time totaling $ 221,155 4,496 0 4,526 During the year ended December 31, 2018, the Company entered into several convertible debt instruments with stockholders in the amount of $ 270,000 , for a total of $ 345,000 . The Company accrued interest expense on this convertible debt of $ 41,288 , for a total of $ 113,178 at December 31, 2020. Since public trading of the Company’s Common Stock began in 2018, the Company determined a Beneficial Conversion Discount of $ 270,000 applied to the 2018 sales the convertible debentures. The discount reduced the liability balance of the debentures to $ 0 when the debentures were issued and recorded the proceeds of the sale as Additional paid in Capital. The discount will be amortized over the three year term of the debentures. The discounted balance of the convertible debentures at December 31, 2020 was $ 297,890 . During the year ended December 31, 2016, the Company acquired three vehicles from various related parties and assumed the debt secured by each one of the vehicles. Accordingly, the recorded value for each vehicle is the total debt assumed under each related loan, or a total of $ 277,886 Charles A. Ross, Jr. serves as the Company’s Chief Executive Officer and director. Compensation for Mr. Ross was $ 180,250 and $ 200,000 , respectively for the years ended December 31, 2020 and 2019. Mr. Ross received a grant of 1,000,000 shares of American Rebel, Inc. Common Stock, valued at $ 0.50 per share in June 2017, prior to the acquisition. These shares were part of the 6,500,000 shares that Mr. Ross exchanged for Company Common Stock in the acquisition of American Rebel, Inc. completed on June 19, 2017. In September 2019, Mr. Ross received a grant of 2,725,000 shares of Common Stock, valued at $ 0.30 per share. During the year ended December 31, 2018, holders of convertible debentures exercised their rights to convert the debt 2,060,000 280,529 4,681,058 2,664,787 During the three months ended September 30, 2021, debentures with a face amount of $ 205,000 plus accrued interest was converted to equity. The discounted balance of Convertible Debentures as of September 30, 2021 was $ 0 . |
NOTES PAYABLE _ NON-RELATED PAR
NOTES PAYABLE – NON-RELATED PARTIES | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
NOTES PAYABLE – NON-RELATED PARTIES | NOTE 6 – NOTES PAYABLE – NON-RELATED PARTIES Effective January 1, 2016, the Company acquired three vehicles from various related parties in exchange for the assumption of the liabilities related to those vehicles. The liabilities assumed are as follows on September 30, 2021 and December 31, 2020. SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES September 30, December 31, 2021 2020 (unaudited) (audited) Loan secured by a tour bus 2,710 12 $ 12,939 $ 15,649 Total recorded as current liability $ 12,939 $ 15,649 Current and long-term portion. Total loan balance is reported as current because loans are past due, become due within one year or are expected to be repaid within one year. | NOTE 6 – NOTES PAYABLE – NON-RELATED PARTIES Effective January 1, 2016, the Company acquired three vehicles from various related parties in exchange for the assumption of the liabilities related to those vehicles. The liabilities assumed are as follows at December 31, 2019 and December 31, 2018. SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES December 31, December 31, 2020 2019 Loan secured by a tour bus 2,710 interest at 12 $ 15,649 $ 25,746 Total recorded as current liability $ 15,649 $ 25,746 Current and long-term portion. Total loan balance is reported as current because loans are past due, become due within one year or are expected to be repaid within one year. |
NOTES PAYABLE _ WORKING CAPITAL
NOTES PAYABLE – WORKING CAPITAL | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Notes Payable Working Capital | ||
NOTES PAYABLE – WORKING CAPITAL | NOTE 7 – NOTES PAYABLE – WORKING CAPITAL During the nine months ending September 30, 2021, the Company and the Company’s wholly owned operating subsidiary completed the sale of additional short-term notes under similar terms in the additional principal amount totaling $ 2,169,100 . The notes are secured by a pledge of the Company’s assets. These short-term working capital notes mature in 30-360 days . In connection with these notes, the Company issued 600,000 shares of its common stock and 17,333,333 warrants to purchase common stock. The fair value of these share incentives was calculated to be $ 1,090,696 . The fair value of the share incentives was recorded as a discount to the notes payable and the discount was amortized over the term of those agreements to interest expense using the straight-line method that approximates the effective interest method. Interest expense recorded as a result of amortization of discount for the nine months ended September 30, 2021, is $ 839,434 . During the nine months ending September 30, 2021, the Company and the Company’s wholly owned operating subsidiary completed the conversion of short-term notes with a face value of $ 3,166,973 248,944 2,690,069 725,723 As of September 30, 2021, and December 31, 2020, the outstanding balance due on the working capital notes was $ 4,988,633 4,672,096 | NOTE 7 – NOTES PAYABLE – WORKING CAPITAL On July 6, 2017 , the Company’s wholly-owned operating subsidiary completed the sale of a secured promissory note in the principal amount of $ 250,000 with an interest rate of 12 % per annum to a private investor, and current stockholder. In April, 2018 the Company’s wholly-owned operating subsidiary completed the sale of additional notes under similar terms in the additional principal amount totaling $ 250,000 . In July, 2018 the Company’s wholly-owned operating subsidiary completed the sale of additional notes under similar terms in the additional principal amount totaling $ 300,000 . In October and December of 2018 the Company’s wholly-owned operating subsidiary completed the sale of additional notes under similar terms in the additional principal amount totaling $ 425,000 . The notes are secured by a pledge of certain of the Company’s current inventory and the Chief Executive Officer’s personal guaranty. These working capital notes require payments equal to 75-100% of current sales of that specific secured inventory and mature in 180 days. In connection with the original note, the Company issued 250,000 shares of its Common Stock to the noteholder valued at $ 0.50 per share for a total of $ 125,000 . The fair value of the Common Stock issued was recorded as a discount to the note payable and the discount was amortized over the term of that agreement to interest expense using the straight-line method that approximates the effective interest method. During the year ending December 31, 2019, the Company and the Company’s wholly-owned operating subsidiary completed the sale of additional short term notes under similar terms in the additional principal amount totaling $ 3,104,441 . The notes are secured by a pledge of certain of the Company’s current inventory and Chief Executive Officer’s personal guaranty. These short-term working capital notes mature in 30-180 days. In connection with these notes, the Company issued 1,550,000 shares of its Common Stock, warrants to purchase 125,000 shares of its Common Stock and a conversion feature for 300,000 shares at $ 0.50 per share. The fair value of these share incentives was calculated to be $ 1,134,368 . The fair value of the share incentives was recorded as a discount to the note payable and the discount was amortized over the term of those agreements to interest expense using the straight-line method that approximates the effective interest method. Interest expense recorded as a result of amortization of discount for the year ended December 31, 2019 is $ 1,068,784 . During the year ending December 31, 2020, the Company and the Company’s wholly-owned operating subsidiary completed the sale of additional short term notes and extensions of short term notes under similar terms in the additional principal amount totaling $ 2,869,171 . The notes are secured by a pledge of certain of the Company’s current inventory and the Chief Executive Officer’s personal guaranty. These short term working capital notes mature in 30-180 days. In connection with these notes, the Company issued 17,275,871 shares of its Common Stock, warrants to purchase 2,550,000 shares of its Common Stock. The fair value of these share incentives was calculated to be $ 1,660,112 . The fair value of the share incentives was recorded as a discount to the note payable and the discount was amortized over the term of those agreements to interest expense using the straight-line method that approximates the effective interest method. Interest expense recorded as a result of amortization of discount for the year ended December 31, 2020 is $ 1,411,203 . During the year ended December 31, 2020, the Company and the Company’s wholly-owned operating subsidiary completed the conversion of short term notes with a face value of $ 1,080,000 and accrued interest to 9,700,000 shares of Common Stock with a fair value of $ 1,651,900 , resulting in a Loss on Extinguishment of Debt of $ 916,204 As of December 31, 2020, and 2019, the outstanding balance due on the working capital notes was $ 4,672,096 3,595,561 NOTE PAYABLE SCHEDULE SCHEDULE OF NOTE PAYABLE Type Original Amount Origination Date Maturity Date Effective Annual Interest Rate Balance at December 31, 2020 Balance at December 31, 2019 Note Payable (a) $ 200,000 3/4/2018 12/31/2018 12 % $ 200,000 $ 200,000 Note Payable (b) $ 7,000 1/9/2019 $ 9,073 $ 8,689 Note Payable (c) $ 400,000 11/1/2018 5/1/2019 12 % $ 400,000 $ 400,000 Note Payable (d) $ 300,000 12/31/2018 12/31/2020 $ 300,000 Note Payable (e) $ 55,000 1/14/2019 3/15/2019 15 % $ 30,000 $ 30,000 Note Payable (f) $ 150,000 3/1/2019 9/30/2019 20 % $ 0 $ 0 Note Payable (g) $ 450,000 5/1/2019 5/1/2020 18 % $ 0 $ 450,000 Note Payable (h) $ 180,000 7/5/2019 1/1/2020 18 % $ 0 $ 180,000 Note Payable (i) $ 180,000 7/15/2019 1/11/2020 18 % $ 0 $ 180,000 Note Payable (j) $ 225,000 8/22/2019 3/31/2020 $ 225,000 $ 165,000 Note Payable (k) $ 180,000 8/26/2019 2/22/2020 18 % $ 0 $ 180,000 Note Payable (l) $ 180,000 9/5/2019 3/3/2020 18 % $ 0 $ 180,000 Note Payable (m) $ 90,000 9/13/2019 3/11/2020 18 % $ 0 $ 90,000 Note Payable (n) $ 180,000 9/13/2019 3/11/2020 18 % $ 0 $ 180,000 Note Payable (o) $ 90,000 9/23/2019 3/21/2020 18 % $ 0 $ 90,000 Note Payable (p) $ 150,000 9/30/2019 3/31/2020 20 % $ 0 $ 150,000 Note Payable (q) $ 180,000 10/15/2019 4/12/2020 18 % $ 95,000 $ 180,000 Note Payable (r) $ 180,000 11/5/2019 5/3/2020 18 % $ 0 $ 180,000 Note Payable (s) $ 90,000 11/12/2019 5/10/2020 18 % $ 0 $ 90,000 Note Payable (t) $ 100,000 11/19/2019 11/19/2020 18 % $ 0 $ 50,000 Note Payable (u) $ 75,000 11/20/2019 5/20/2020 16 % $ 0 $ 75,000 Note Payable (v) $ 455,670 12/17/2019 6/4/2022 12 % $ 408,875 $ 455,670 Note Payable (w) $ 134,386 12/20/2019 $ 134,386 Note Payable (x) 12/31/2019 $ 12,219 $ 17,400 Note Payable (y) $ 201,000 1/30/2020 6/1/2020 12 % $ 183,000 Note Payable (z) $ 125,000 1/31/2020 1/31/2021 7.5 % $ 0 Note Payable (aa) $ 225,000 2/14/2020 1/14/2021 25 % $ 18,750 Note Payable (ab) $ 90,000 2/18/2020 2/18/2021 18 % $ 0 Note Payable (ac) $ 180,000 2/20/2020 2/20/2021 18 % $ 0 Note Payable (ad) $ 200,000 3/6/2020 7/6/2021 12 % $ 200,000 Note Payable (ae) $ 722,422 3/10/2020 2/8/2024 11.5 % $ 679,609 Note Payable (af) $ 90,000 3/11/2020 9/11/2020 18 % $ 0 Note Payable (ag) $ 300,000 3/26/2020 3/26/2021 6 % $ 300,000 Note Payable (ah) $ 150,000 4/1/2020 10/1/2020 20 % $ 0 Note Payable (ai) $ 8,000 4/15/2020 5/15/2021 $ 8,000 Note Payable (aj) $ 18,343 4/15/2020 5/15/2021 $ 18,343 Note Payable (ak) $ 180,000 4/25/2020 10/25/2020 18 % $ 0 Note Payable (al) $ 450,000 5/1/2020 10/31/2020 18 % $ 0 Note Payable (bn) $ 100,000 5/20/2020 11/20/2020 18 % $ 0 Note Payable (am) $ 100,000 6/10/2020 12/10/2020 $ 100,000 Note Payable (an) $ 75,000 6/15/2020 6/15/2021 18 % $ 75,000 Note Payable (ao) $ 101,000 6/18/2020 12/18/2020 $ 101,000 Note Payable (ap) $ 50,000 6/29/2020 9/29/2020 $ 0 Note Payable (aq) $ 102,000 7/3/2020 10/3/2020 $ 72,188 Note Payable (ar) $ 150,000 7/31/2020 7/31/2021 12 % $ 0 Note Payable (as) $ 150,000 8/5/2020 8/5/2021 12 % $ 134,400 Note Payable (at) $ 350,000 9/3/2020 9/3/2021 12 % $ 392,000 Note Payable (au) $ 100,000 9/10/2020 9/10/2021 12 % $ 100,000 Note Payable (av) $ 250,000 10/1/2020 1/2/2021 8 % $ 250,000 Note Payable (aw) $ 100,000 10/6/2020 10/6/2021 12 % $ 100,000 Note Payable (ax) $ 200,000 10/13/2020 10/13/2021 12 % $ 200,000 Note Payable (ay) $ 250,000 10/21/2020 4/21/2021 8 % $ 250,000 Note Payable (az) $ 450,000 11/1/2020 4/30/2021 20 % $ 450,000 Note Payable (ba) $ 150,000 11/1/2020 4/30/2021 20 % $ 150,000 Note Payable (bb) $ 118,049 11/19/2020 11/19/2021 18 % $ 118,049 Note Payable (bc) $ 109,200 11/20/2020 5/21/2021 18 % $ 109,200 Note Payable (bd) $ 60,000 12/16/2020 12/16/2021 18 % $ 60,000 Note Payable (be) $ 40,000 1/6/2021 1/7/2022 18 % Note Payable (bf) $ 117,600 3/1/2021 4/21/2021 8 % Note Payable (bg) $ 50,000 3/4/2021 3/4/2022 12 % Note Payable (bh) $ 273,187 3/31/2021 12/1/2021 Note Payable (bi) $ 1,000,000 4/9/2021 10/6/2021 8 % Note Payable (bj) $ 591,000 4/18/2021 9/1/2023 Note Payable (bk) $ 639,956 4/21/2021 4/22/2021 8 % Note Payable (bl) $ 151,688 4/22/2021 5/1/2021 Note Payable (bm) $ 190,000 4/30/2021 10/30/2021 Unamortized Discount $ (777,610 ) $ (370,584 ) Total $ 4,672,096 $ 3,595,561 a) On March 4, 2018, the Company entered into a promissory note with an unrelated party to develop a new product. The new product has yet to be produced. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note or convert the note balance into equity. b) On January 9, 2019, the Company accepted a loan from Amazon Lending for $ 7,000 11,000 26,000 c) On November 1, 2018, the Company entered into a promissory note with an unrelated party for working capital. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note or convert the note balance into equity. d) On December 31, 2018, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated March 10, 2020, with the unrelated party. e) On January 14, 2019, the Company entered into a promissory note with an unrelated party for working capital. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note, pay the balance on the note, or convert the note balance into equity. f) On March 1, 2019, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated September 30, 2019. g) On May 1, 2019, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated May 1, 2020. h) On July 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated February 14, 2020. i) On July 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 j) On August 22, 2019, the Company entered into a promissory note with an unrelated party. The note, which is in default, requires the Company to issue 10,000 k) On August 26, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated February 20, 2020. l) On September 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 m) On September 13, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 n) On September 13, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 o) On September 23, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated March 11, 2020. p) On September 30, 2019, the Company entered into a promissory note. The balance of the note was consolidated into a new note dated April 1, 2020. q) On October 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 22, 2021. r) On November 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 25, 2021. s) On November 12, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.067 t) On November 19, 2019, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 19, 2020. u) On November 20, 2019, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 20, 2020. v) On December 17, 2019, the Company entered into a secured promissory note with an unrelated party. The balance of the note was consolidated into a new note dated April 18, 2021. w) On December 20, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated March 10, 2020. x) On December 20, 2018, the Company entered into a loan agreement with American Express. The Company makes monthly payments to satisfy the loan agreement. y) On January 30, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 18, 2021. z) On January 31, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. aa) On February 14, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. ab) On February 18, 2020, the Company entered into a secured promissory note with an unrelated party. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 ac) On February 20, 2020, the Company entered into a secured promissory note with an unrelated party. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 ad) On March 6, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. ae) On March 10, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. af) On March 11, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated September 10, 2020. ag) On March 26, 2020, the Company entered into a promissory note with an unrelated party. ah) On April 1, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 1, 2020. ai) On April 15, 2020, the Company received an Economic Injury Disaster Loan (EIDL). The loan has been forgiven. aj) On April 15, 2020, the Company received a Paycheck Protection Program Loan. The loan has been forgiven. ak) On April 25, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated October 13, 2020. al) On May 1, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated October 31, 2020. am) On June 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. an) On June 15, 2020, the Company entered into a promissory note with an unrelated party. ao) On June 18, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. ap) On June 29, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. aq) On July 3, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. ar) On July 31, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. as) On August 5, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. at) On September 3, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. au) On September 10, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. av) On October 1, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated into a new note dated April 21, 2021. aw) On October 6, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. ax) On October 13, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. ay) On October 21, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated into a new note dated April 21, 2021. az) On November 1, 2020, the Company entered into a promissory note with an unrelated party. ba) On November 1, 2020, the Company entered into a promissory note with an unrelated party. bb) On November 19, 2020, the Company entered into a promissory note with an unrelated party. bc) On November 20, 2020, the Company entered into a promissory note with an unrelated party. bd) On December 16, 2020, the Company entered into a promissory note with an unrelated party. be) On January 6, 2021, the Company entered into a promissory note with an unrelated party. bf) On March 1, 2021, a related party advanced money that was consolidated into a new note dated April 21, 2021. bg) On March 4, 2021, the Company entered into a promissory note with an unrelated party. The Company and unrelated party are in discussions regarding the note, which is in default. bh) On March 31, 2021, the Company entered into a forbearance agreement with an unrelated party to refinance existing loan amounts of $ 273,187 bi) On April 9, 2021, the Company entered into a bridge loan agreement with an related party. bj) On April 18, 2021, the Company entered into a secured promissory note with an unrelated party to refinance existing loan amounts of $ 408,875 183,000 bk) On April 21, 2021, the Company entered into a settlement agreement with a related party and paid off $ 617,600 bl) On April 22, 2021, the Company entered into a settlement agreement with an unrelated party and paid off $ 95,000 bm) On April 30, 2021, an officer of the Company loaned $ 190,000 bn) On May 20, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note and the earned interest was rolled into a new note dated November 20, 2020. During the nine months ending September 30, 2021, the Company and the Company’s wholly owned operating subsidiary completed the sale of additional short-term notes under similar terms in the additional principal amount totaling $ 2,169,100 . The notes are secured by a pledge of the Company’s assets. These short-term working capital notes mature in 30-360 days . In connection with these notes, the Company issued 600,000 shares of its common stock and 17,333,333 warrants to purchase common stock. The fair value of these share incentives was calculated to be $ 1,090,696 . The fair value of the share incentives was recorded as a discount to the notes payable and the discount was amortized over the term of those agreements to interest expense using the straight-line method that approximates the effective interest method. Interest expense recorded as a result of amortization of discount for the nine months ended September 30, 2021, is $ 839,434 . During the nine months ending September 30, 2021, the Company and the Company’s wholly owned operating subsidiary completed the conversion of short-term notes with a face value of $ 3,166,973 and accrued interest to 248,944 Preferred B Units with a fair value of $ 2,690,069 , resulting in a Loss on Extinguishment of Debt of $ 725,723 . As of September 30, 2021, and December 31, 2020, the outstanding balance due on the working capital notes was $ 4,988,633 and $ 4,672,096 , respectively. |
CONVERTIBLE DEBENTURE _ RELATED
CONVERTIBLE DEBENTURE – RELATED PARTY | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
CONVERTIBLE DEBENTURE – RELATED PARTY | NOTE 8 - CONVERTIBLE DEBENTURE – RELATED PARTY Since September 16, 2016, the Company sold convertible debentures in the amount of $ 2,405,000 in the form of 12% three-year convertible term notes. Interest is accrued at an annual rate of 12 % and is payable in Common Stock at maturity . Both principal and interest may be converted into Common Stock at a price of $ 0.50 per share after the passage of 181 days. The Company may redeem the debenture at its option or force conversion after Common Stock trades at a price in excess of $ 1.00 per share for five days. The Holder may force redemption after the Company raises $ 3 million dollars in equity. The holders of the convertible debentures were issued three-year warrants to purchase 2,405,000 shares of the Company’s Common Stock at $ 1.00 per share. As of December 31, 2020, the Company received $ 2,405,000 under this convertible debenture. In April and November 2018, debentures with face value of $ 2,060,000 plus accrued interest of $ 280,529 were converted into 4,681,058 shares of Common Stock. As of December 31, 2020, the Company had a face value of $ 345,000 due under this convertible debenture. The convertible debenture holder, based on its agreement, with maturities beginning September 16, 2019, has the option to convert their principal and interest into 690,000 (plus 164,424 for accrued interest) shares of Common Stock. The fair value of the embedded beneficial conversion feature resulted in a discount to the convertible debenture – related party of $ 47,110 at December 31, 2020 and a discount of $ 2,110 at June 30, 2021. During the year ended December 31, 2018, the Company sold Convertible Debentures in the amount of $ 270,000 . Since public trading of the Company’s common stock began in 2018, the Company determined a beneficial conversion discount of $ 270,000 applied to the 2018 sales the Convertible Debentures . The discount reduced the liability balance of the Convertible Debentures to $ 0 when the Convertible Debentures were issued and recorded the proceeds of the sale as Additional paid in Capital. The discount was amortized over the three-year term of the Convertible Debentures. The discounted balance of the Convertible Debentures on September 30, 2021 was $ 0 . The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and fair value measurement under ASC 820 and determined that the beneficial conversion feature under the convertible debenture should be recorded as a discount to debt if market was more than the conversion feature. The convertible debenture - related party is measured at fair value at the end of each reporting period or termination of the debenture agreement with the change in fair value recorded to earnings. The fair value of the embedded beneficial conversion feature did not result in a discount to the convertible debenture - related party. The discount if and when the Company has one will be amortized over the term of agreement or modification to the agreement to interest expense using the straight-line method that approximates the effective interest method. The Company used the eight steps to determine fair value under ASC 820. (1) Identify the item to be valued and the unit of account. (2) Determine the principal or most advantageous market and the relevant market participants. (3) Select the valuation premise to be used for asset measurements. (4) Consider the risk assumptions applicable to liability measurements. (5) Identify available inputs. (6) Select the appropriate valuation technique(s). (7) Make the measurement. (8) Determine amounts to be recognized and information to be disclosed. Fair value was determined by the market price of the Company’s publicly traded stock with no discount allowed. This was determined as of the effective date of the agreement entered convertible debenture - related party. The conversion price was then compared to fair value, determined by market price and the difference between the two multiplied by the number of shares that would be issued upon conversion. Since public trading of the Common Stock began in 2018, market price of the Company’s traded stock has ranged from $ 0.035 2.50 As of September 30, 2021, the outstanding balance due the Convertible Debentures holders was $ 0 , including $ 0 in original issue discount or interest. All debentures had been converted. | NOTE 8- CONVERTIBLE DEBENTURE – RELATED PARTY Since September 16, 2016, the Company sold convertible debentures in the amount of $ 2,405,000 in the form of 12 % three-year convertible term notes. Interest is accrued at an annual rate of 12 % and is payable in Common Stock at maturity . Both principal and interest may be converted into Common Stock at a price of $ 0.50 per share after the passage of 181 days. The Company may redeem the debenture at its option or force conversion after Common Stock trades at a price in excess of $ 1.00 per share for five days. The Holder may force redemption after the Company raises $ 3 million dollars in equity. The holders of the convertible debentures were issued three-year warrants to purchase 2,405,000 shares of the Company’s Common Stock at $ 1.00 per share. As of December 31, 2018, the Company received $ 2,405,000 under this convertible debenture. In April and November 2018, debentures with face value of $ 2,060,000 plus accrued interest of $ 280,529 were converted into 4,681,058 shares of Common Stock. As of December 31, 2019, the Company had a face value of $ 345,000 due under this convertible debenture. The convertible debenture holder, based on its agreement, with maturities beginning September 16, 2019 has the option to convert their principal and interest into 690,000 (plus 60,980 for accrued interest) shares of Common Stock. The fair value of the embedded beneficial conversion feature resulted in a discount of $ 227,110 to the convertible debenture – related party at December 31, 2019 and a discount of $ 137,110 at December 31, 2020. During the year ended December 31, 2018, the Company sold convertible debt instruments in the amount of $ 270,000 . Since public trading of the Company’s Common Stock began in 2018, the Company determined a beneficial conversion discount of $ 270,000 applied to the 2018 sales the convertible debt instruments. The discount reduced the liability balance of the debentures to $ 0 when the debentures were issued and recorded the proceeds of the sale as Additional paid in Capital. The discount will be amortized over the three-year term of the debentures. The discounted balance of the convertible debentures at December 31, 2020 was $ 297,890 . The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and fair value measurement under ASC 820 and determined that the beneficial conversion feature under the convertible debenture should be recorded as a discount to debt if market was more than the conversion feature. The convertible debenture - related party is measured at fair value at the end of each reporting period or termination of the debenture agreement with the change in fair value recorded to earnings. The fair value of the embedded beneficial conversion feature did not result in a discount to the convertible debenture - related party. The discount if and when the Company has one will be amortized over the term of agreement or modification to the agreement to interest expense using the straight-line method that approximates the effective interest method. The Company used the eight steps to determine fair value under ASC 820. (1) Identify the item to be valued and the unit of account. (2) Determine the principal or most advantageous market and the relevant market participants. (3) Select the valuation premise to be used for asset measurements. (4) Consider the risk assumptions applicable to liability measurements. (5) Identify available inputs. (6) Select the appropriate valuation technique(s). (7) Make the measurement. (8) Determine amounts to be recognized and information to be disclosed. Fair value was determined by the market price of the Company’s publicly traded stock with no discount allowed. This was determined as of the effective date of the agreement entered convertible debenture - related party. The conversion price was then compared to fair value, determined by market price and the difference between the two multiplied by the number of shares that would be issued upon conversion. The Company has not had any market activity within its public market. Private transactions between willing buyers and willing sellers have ranged from $ 0.02 to $ 0.50 per share. These transactions were not conducted through a broker-dealer network. Since public trading of the Common Stock began in 2018, market price of the Company’s traded stock has ranged from $ 0.05 to $ 2.50 per share. As of September 30, 2021, the outstanding balance due the Convertible Debentures holders was $ 0 , including $ 0 in original issue discount or interest. |
EMBEDDED DERIVATIVES _ FINANCIA
EMBEDDED DERIVATIVES – FINANCIAL INSTRUMENTS | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Accounting Policies [Abstract] | ||
EMBEDDED DERIVATIVES – FINANCIAL INSTRUMENTS | NOTE 9 – EMBEDDED DERIVATIVES – FINANCIAL INSTRUMENTS Since September 2016 the Company entered into a financial instrument, which consists of a convertible debenture, containing a conversion feature. Generally financial instruments are convertible into shares of the Company’s Common Stock; at prices that are either marked to the volume weighted average price of the Company’s publicly traded stock or a static price determinative from each financial instrument agreement. These prices may be at a significant discount to market as determined overall by the volume weighted average price of the Company’s publicly traded Common Stock. The Company for all intent and purposes considers these discounts to be fair market value as would be determined in an arm’s length transaction with a willing buyer and the restrictive nature of the Common Stock issued, unless issued pursuant to a registration or some other registered shares with the SEC. The Company accounts for the fair value of the conversion feature in accordance with ASC 815-15, Derivatives and Hedging; Embedded Derivatives The fair value of the conversion feature of the financial instrument as of September 30, 2021, was $ 0 No | NOTE 9 – EMBEDDED DERIVATIVES – FINANCIAL INSTRUMENTS Since September 2016 the Company entered into a financial instrument, which consists of a convertible debenture, containing a conversion feature. Generally financial instruments are convertible into shares of the Company’s Common Stock; at prices that are either marked to the volume weighted average price of the Company’s publicly traded stock or a static price determinative from each financial instrument agreement. These prices may be at a significant discount to market as determined overall by the volume weighted average price of the Company’s publicly traded Common Stock. The Company for all intent and purposes considers these discounts to be fair market value as would be determined in an arm’s length transaction with a willing buyer and the restrictive nature of the Common Stock issued, unless issued pursuant to a registration or some other registered shares with the SEC. The Company accounts for the fair value of the conversion feature in accordance with ASC 815-15, Derivatives and Hedging; Embedded Derivatives The fair value of the conversion feature of the financial instrument as of December 31, 2018 was $ 0 . The Company did not record any expense associated with the embedded derivatives at December 31, 2018. No embedded derivative expense was realized as there was no change in the conversion price. The conversion price for this financial instrument was $ 0.50 per share which is higher than market as there have been no sales of the Company’s Common Stock. |
INCOME TAXES
INCOME TAXES | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | ||
INCOME TAXES | NOTE 10 – INCOME TAXES On September 30, 2021 and December 31, 2020, the Company had a net operating loss carryforward of $ 25,760,803 and $ 20,870,713 , respectively, which begins to expire in 2034. Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES September 30, 2021 December 31, 2020 Deferred tax asset: Net operating loss carryforward $ 5,409,769 $ 4,382,850 Total deferred tax asset 5,409,769 4,382,850 Less: Valuation allowance (5,409,769 ) (4,382,850 ) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of September 30, 2021, and December 31, 2020 was $ 5,409,769 and $ 4,382,850 , respectively. In assessing the recovery of the deferred tax asset, management considers whether it is more likely than not that some portion or the entire deferred tax asset will not be realized. The ultimate realization of the deferred tax asset is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not deferred tax assets will not be realized as of September 30, 2021, and December 31, 2020, and recognized 100% valuation allowance for each period. Reconciliation between the statutory rate and the effective tax rate for both periods and as of December 31, 2020: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.0 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 % | NOTE 10 – INCOME TAXES At December 31, 2020 and December 31, 2019, the Company had a net operating loss carryforward of $ 20,870,713 14,889,631 Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2020 December 31, 2019 Deferred tax asset: Net operating loss carryforward $ 4,382,850 $ 3,126,823 Total deferred tax asset 4,382,850 3,126,823 Less: Valuation allowance (4,382,850 ) (3,126,823 ) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of December 31, 2020 and December 31, 2019 was $ 4,382,850 3,126,823 As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2020 and December 31, 2019 and recognized 100% valuation allowance for each period. Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2020 and 2019: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 % |
SHARE CAPITAL
SHARE CAPITAL | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
SHARE CAPITAL | NOTE 11 – SHARE CAPITAL The Company is authorized to issue 600,000,000 0.001 10,000,000 0.001 Common Stock On April 9, 2021, in connection with a $ 1,000,000 2,000,000 0.10 five On April 9, 2021, the Company entered into two employment agreements with recently appointed officers, whereby it agreed to issue 8,750,000 8,000,000 On April 20, 2021, the Company issued 150,000 On April 22, 2021, the Company entered into a settlement agreement with a current debt holder, whereby the Company agreed to repay the $ 151,688 50,000 2,000,000 100,688 On June 11, 2021, the Company sold 10,000 7 10,000 1,000,000 three 1 0.10 On June 14, 2021, the Company sold 5,000 7 5,000 500,000 three 1 0.10 On June 14, 2021, a holder of various outstanding notes converted outstanding principal and interest to 42,658 7 42,658 4,265,800 three 1 0.10 On June 15, 2021, a holder of various outstanding notes converted outstanding principal and interest to 57,143 7 57,143 5,714,300 three 1 0.10 On June 15, 2021, a holder of an outstanding note converted outstanding principal and interest to 75,143 7 75,143 7,514,300 three 1 0.10 On June 18, 2021, the Company sold 28,572 7 28,572 2,857,200 three 1 0.10 On June 21, 2021, a holder of an outstanding note converted a portion of outstanding principal to 50,000 7 50,000 5,000,000 three 1 0.10 On June 28, 2021, the Company sold 5,000 7 5,000 500,000 three 1 0.10 On June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 16,000 7 16,000 1,600,000 three 1 0.10 On June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 8,000 7 8,000 800,000 three 1 0.10 On June 30, 2021, the Company sold 15,000 7 15,000 1,500,000 three 1 0.10 On June 30, 2021, the Company sold 7,143 7 7,143 714,300 three 1 0.10 On June 30, 2021 and December 31, 2020, there were 96,027,242 72,807,929 319,659 0 On July 21, 2021, the Company issued 1,220,000 shares of common stock as interest payments on an outstanding note. On July 22, 2021, the Company issued 1,300,000 shares of common stock as a component of a note payable. On July 26, 2021, the Company filed a Certificate of Designation and Amendment with the Nevada Secretary of State to increase the number of shares constituting the Series B Convertible Preferred Stock from 250,000 350,000 On July 26, 2021, the Company sold 7,500 7 7,500 750,000 1 0.10 On July 29, 2021, the Company issued 800,000 On July 30, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 753,242 shares of common stock to Rocco LaVista, our VP of Business Development, for services. On August 3, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 753,242 shares of common stock to Charles A. Ross, Jr., our CEO, for services. On August 4, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 753,241 shares of common stock to Doug E. Grau, our President, for services. On August 12, 2021, the Company issued 310,000 shares of common stock as an interest payment on an outstanding note. On August 18, 2021, the Company issued 4,265,800 On September 3, 2021, the Company issued 34,489 On September 8, 2021, the Company issued 310,000 shares of common stock as an interest payment on an outstanding note. On September 21, 2021, the Company issued 100,000 On September 21, 2021, the Company issued 500,000 On September 30, 2021, the Company issued 125,000 On September 30, 2021, the Company issued 300,000 On September 30, 2021, the Company issued 2,759,321 On September 30, 2021 and December 31, 2020, there were 120,508,194 and 72,807,929 shares of common stock issued and outstanding, respectively; and 276,501 and 0 shares of Series B preferred stock issued and outstanding, respectively. | NOTE 11 – SHARE CAPITAL The Company is authorized to issue 100,000,000 shares of its $ 0.001 par value Common Stock and 1,000,000 shares of its $ 0.001 par value preferred stock. Common Stock On December 15, 2014, the Company issued to its founder, then an officer and director of the Company, 6,000,000 shares of its $ 0.001 par value Common Stock at a price of $ 0.001 per share for services provided upon organization. The services were valued at $ 6,000 . On January 15, 2015, the Company issued to its founder 3,000,000 shares of its $ 0.001 par value Common Stock at a price of $ 0.008 per share for certain intangible assets and tangible assets (see Note 3 - Intangible Assets). Mr. David Estus, then our sole officer and director, incurred more than $ 50,000 in developing or acquiring the intangible and tangible assets for which the Company valued at $ 24,000 . The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. The Form S-1 allowed the Company to solicit investors for investment in a direct public offering of $ 60,000 . Twenty-six (26) investors invested at a price of $ 0.01 per share for the entire offering which closed on December 11, 2015. The Company issued 17,421,000 shares of its Common Stock and issued warrants to purchase 500,000 shares of Common Stock to shareholders of American Rebel, Inc. and cancelled 9,000,000 shares of Common Stock owned by American Rebel, Inc. to complete the acquisition of American Rebel, Inc. which was accounted for as a reverse merger. During June 2017, prior to the merger, American Rebel, Inc issued 2,800,000 shares of Common Stock as compensation and recorded an expense based on fair market value of $ 0.50 per share for a total expense of $ 1,400,000 . On June 19, 2017, in connection with the merger and acquisition of the subsidiary, the Company exchanged 17,421,000 shares of Common Stock with stockholders of American Rebel, Inc. and cancelled 9,000,000 shares of Common Stock held by American Rebel, Inc. American Rebel, Inc. became a wholly owned subsidiary of the Company upon completion of the exchange. On July 6, 2017, the Company’s wholly-owned operating subsidiary completed the sale of a secured promissory note in the principal amount of $ 250,000 with an interest rate of 12 % per annum to a private investor, and current stockholder. The note is secured by a pledge of all of the Company’s current inventory and the Chief Executive Officer’s personal guaranty. This working capital note requires payments equal to 75% of current sales and matures in 180 days. In connection with this note, the Company issued 250,000 shares of its Common Stock to the noteholder. On August 6, 2017, the Company’s wholly-owned subsidiary completed an agreement to acquire a right to a trade show booth location early in 2018. In connection with this acquisition, the Company issued 100,000 shares of its Common Stock to the seller. In January 2018, the Company’s wholly owned subsidiary completed an agreement to acquire professional services during 2018 in exchange for 500,000 shares of the Company’s Common Stock. The Common Stock is to be issued in three stages, 166,667 shares in January 2018, 166,667 shares in May 2018 and the remainder in September 2018. The shares were valued at $ .50 per share consistent with valuation of other share issues. In January 2018, the Company issued 300,000 shares of Common Stock to settle a liability for professional services billed in the amount of $ 180,000 . In January 2019, the Company issued a 30-day warrant to purchase 250,000 shares of its Common Stock at a price of $ 0.01 per share to pay consulting fees. Total fair value of $ 160,000 was recorded as an expense of $ 160,000 at June 30, 2019. The warrants were exercised and 250,000 shares of Common Stock were issued. In January 2019, the Company’s wholly-owned operating subsidiary completed the sale of a secured promissory note in the principal amount of $ 300,000 with an interest rate of 16.66 % per annum to a private investor. The note is secured by a pledge of all of the Company’s current inventory and the Chief Executive Officer’s personal guaranty. This working capital note matures in 120 days. In connection with this note, the Company issued 100,000 shares of its Common Stock to the note holder. In September 2019, the Company issued 1,400,000 shares of its Common Stock in conjunction with notes payable and recorded loan discount of $ 812,000 based on fair market value of $ 0.30 and $ 0.95 per share. Of the loan discount recorded, the amount that had been amortized to interest expense at September 30, 2019 was $ 228,460 In September 2019, the Company issued 9,700,000 shares of its Common Stock to pay professional and consulting fees and recorded an expense based on fair market value of $ 0.30 and $ 0.95 per share for a total expense of $ 3,432,000 and recorded prepaid expense of $ 675,750 . In November 2019, the Company issued 150,000 shares of its Common Stock in conjunction with notes payable and recorded loan discount of $ 86,000 based on fair market value of $ 0.30 and $ 0.22 per share. Of the loan discount recorded, the amount that had been amortized to interest expense on December 31, 2019 was $ 25,744 . In December 2019, the Company issued 1,500,000 shares of its Common Stock to pay professional and consulting fees and recorded an expense based on fair market value of $ 0.22 per share for a total expense of $ 330,000 During the year ended December 31, 2020, the Company issued 17,275,871 shares of its Common Stock and issued five year warrants to sell 2,500,000 shares of Common Stock in connection with issue of short-term loans. The fair value of these share incentives was calculated to be $ 1,881,761 which was recorded as a discount to the notes payable and amortized to interest expense over the term of those loan agreements. Interest expense recorded as a result of amortization of discount for the year ended December 31, 2020 is $ 1,411,203 . During the year ended December 31, 2020, the Company issued 9,700,000 1,080,000 1,651,900 916,242 During the year ended December 31, 2020, the Company issued 2,700,000 375,000 On July 30, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 753,242 shares of common stock to Rocco LaVista, our VP of Business Development, for services. On August 3, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 753,242 shares of common stock to Charles A. Ross, Jr., our CEO, for services. On August 4, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 753,241 shares of common stock to Doug E. Grau, our President, for services. On April 9, 2021, in connection with a $ 1,000,000 2,000,000 0.10 five On April 9, 2021, the Company entered into two employment agreements with recently appointed officers, whereby it agreed to issue 8,750,000 8,000,000 On April 20, 2021, the Company issued 150,000 On April 22, 2021, the Company entered into a settlement agreement with a current debt holder, whereby the Company agreed to repay the $ 151,688 50,000 2,000,000 100,688 On June 11, 2021, the Company sold 10,000 7 10,000 1,000,000 three 1 0.10 On June 11, 2021, the Company sold 5,000 7 5,000 500,000 three 1 0.10 On June 14, 2021, a holder of various outstanding notes converted outstanding principal and interest to 42,658 7 42,658 4,265,800 three 1 0.10 On June 15, 2021, a holder of various outstanding notes converted outstanding principal and interest to 57,143 7 57,143 5,714,300 three 1 0.10 On June 15, 2021, a holder of an outstanding note converted outstanding principal and interest to 75,143 7 75,143 7,514,300 three 1 0.10 On June 18, 2021, the Company sold 28,572 7 28,572 2,857,200 three 1 0.10 On June 21, 2021, a holder of an outstanding note converted a portion of outstanding principal to 50,000 7 50,000 5,000,000 three 1 0.10 On June 28, 2021, the Company sold 5,000 7 5,000 500,000 three 1 0.10 On June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 16,000 7 16,000 1,600,000 three 1 0.10 On June 29, 2021, a holder of an outstanding note converted outstanding principal and interest to 8,000 7 8,000 800,000 three 1 0.10 On June 30, 2021, the Company sold 15,000 7 15,000 1,500,000 three 1 0.10 On June 30, 2021, the Company sold 7,143 7 7,143 714,300 three 1 0.10 On June 30, 2021 and December 31, 2020, there were 96,027,242 72,807,929 319,659 0 On December 31, 2020 and December 31, 2019, there were 72,808,058 and 43,062,058 shares of Common Stock issued and outstanding, respectively. |
WARRANTS AND OPTIONS
WARRANTS AND OPTIONS | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
WARRANTS AND OPTIONS | NOTE 12 – WARRANTS AND OPTIONS As of September 30, 2021, there were 55,220,633 3,395,000 The Company evaluates outstanding warrants as derivative liabilities and will recognize any changes in the fair value through earnings. The Company determined that the Warrants have an immaterial fair value on September 30, 2021. The warrants do not trade in a highly active securities market, and as such, the Company estimated the fair value of these Common Stock equivalents using Black-Scholes and the following assumptions: Expected volatility was based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent periods. The Company believes this method produced an estimate that was representative of the Company’s expectations of future volatility over the expected term which due to their maturity period as expiry, it was three years. The Company had no reason to believe future volatility over the expected remaining life of these Common Stock equivalents was likely to differ materially from historical volatility. Expected life was based on three years due to the expiry of maturity. The risk-free rate was based on the U.S. Treasury rate that corresponded to the expected term of the Common Stock equivalents. SCHEDULE OF FAIR VALUE MEASUREMENT September 30, 2021 December 31, 2020 Stock Price $ .06345 $ 0.104 Exercise Price $ 0.10 $ 0.26 Term (expected in years) 3.0 4.73 Volatility 203.44 % 259.2 % Annual Rate of Dividends 0.0 % 0.0 % Risk Free Rate 1.55 % 0.18 % Stock Purchase Warrant The following table summarizes all warrant activity for the year ended December 31, 2020, and the nine months ended September 30, 2021. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2019 2,420,000 $ 0.61 .23 - Granted 2,550,000 $ 0.12 4.23 - Exercised - - Expired (1,575,000 ) - - - Outstanding and Exercisable at December 31, 2020 3,395,000 $ 0.26 4.00 - Granted 51,945,633 $ 0.10 2.04 - Exercised - - - - Expired (120,000 ) - - - Outstanding and Exercisable on September 30, 2021 55,220,633 $0.11 1.92 - | NOTE 12 – WARRANTS AND OPTIONS Since September 16, 2016, in connection with the convertible debenture –related party (see Note 8 – Convertible Debenture – Related Party) the Company issued three -year warrants to purchase 2,405,000 shares of the Company’s Common Stock at $ 1.00 per share. In conjunction with the conversion of convertible debt at April 30, 2018, the Company agreed to reduce the exercise price of the Warrants to $ .50 per share. On June 19, 2017, the Company issued five -year warrants to purchase 500,000 shares of the Company’s Common Stock at $ 0.50 per share as compensation. In October 2020, the Company issued five -year warrants to purchase 2.500,000 shares of the Company’s Common Stock at $ 0.10 per share in connection with short term financing. In November 2020, the Company issued two-year warrants to purchase 50,000 shares of the Company’s Common Stock at $ 1.00 per share in connection with short term financing. As of December 31, 2018, there were 2,245,000 warrants issued and outstanding. As of December 31, 2020, there were 3,395,000 warrants outstanding to acquire additional shares of Common Stock. The Company evaluates outstanding warrants as derivative liabilities and will recognize any changes in the fair value through earnings. The Company determined that the Warrants have an immaterial fair value at December 31, 2020. The warrants do not trade in a highly active securities market, and as such, the Company estimated the fair value of these Common Stock equivalents using Black-Scholes and the following assumptions: Expected volatility was based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent periods. The Company’s Common Stock has not traded so the volatility computation was based on other similarly situated companies. The Company believes this method produced an estimate that was representative of the Company’s expectations of future volatility over the expected term which due to their maturity period as expiry, it was three years. The Company had no reason to believe future volatility over the expected remaining life of these Common Stock equivalents was likely to differ materially from historical volatility. Expected life was based on three years due to the expiry of maturity. The risk-free rate was based on the U.S. Treasury rate that corresponded to the expected term of the Common Stock equivalents. SCHEDULE OF FAIR VALUE MEASUREMENT December 31, 2020 December 31, 2019 Warrants outstanding, measurement input Stock Price $ 0.104 $ 0.285 Exercise Price $ 0.26 $ 1.00 Term (expected in years) 4.73 3.00 Volatility 259.2 % 262.4 % Annual Rate of Dividends 0.0 % 0.0 % Risk-Free Rate 0.18 % 1.92 % Stock Purchase Warrant The following table summarizes all warrant activity for the years ended December 31, 2020 and 2019. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding, December 31, 2018 2,245,000 $ 0.57 1.05 - Granted 425,000 $ .41 1.34 - Exercised 250,000 $ 0.01 - - Expired - - - - Outstanding and Exercisable at December 31, 2019 2,420,000 $ 0.61 .73 - Granted 2,550,000 $ 0.12 4.75 - Exercised - - Expired (1,475,000 ) - - - Outstanding and Exercisable at December 31, 2020 3,495,000 $ 0.26 4.73 - |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
COMMITMENTS AND CONTINGENCIES | NOTE 13 – COMMITMENTS AND CONTINGENCIES Rental Payments under Non-cancellable Operating Leases The Company has a lease for a sales office and showroom in Lenexa, Kansas which expires in January 2026, and an annually renewable lease for manufacturing and warehouse space in Chanute, Kansas. The following is a schedule, by year, of the future minimum rental payments under the lease: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2021 158,029 2022 72,638 2023 74,112 2024 75,362 2025 76,390 Subsequent 19,162 Total $ 475,693 Rent costs totaled approximately $ 138,271 106,086 | NOTE 13 – COMMITMENTS AND CONTINGENCIES Rental Payments under Non-cancelable Operating Leases The Company has a lease for warehouse and shipping space in Lenexa, Kansas which expires in January 2026. And an annually renewable lease for manufacturing and warehouse space in Chanute, Kansas. The following is a schedule, by year, of the future minimum rental payments under the lease: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2021 158,029 2022 72,638 2023 74,112 2024 75,362 2025 76,390 Subsequent 19,162 Total $ 475,693 Rent costs totaled approximately $ 159,120 121,992 |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Subsequent Events [Abstract] | ||
SUBSEQUENT EVENTS | NOTE 14 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of September 30, 2021, through the date the financial statements were issued and determined that there were the following subsequent events: On October 25, 2021, the Company issued 1,071,429 1,071,429 0.10 75,000 On October 29, 2021, the Company issued 1,180,000 shares of common stock as an interest payment on an outstanding note. On October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 500,000 shares of common stock to a financial consultant of the Company for services. On October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 500,000 shares of common stock to a legal consultant of the Company for services. On October 29, 2021, pursuant to its 2021 Long-Term Incentive Plan, the Company issued 500,000 | NOTE 14 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of December 31, 2020 through the date the financial statements were issued and determined that there were the following subsequent events. Subsequent to December 31, 2020, the Company entered into a one-year 40,000 18 Subsequent to December 31, 2020, the Company received an equity investment of $ 50,000 on January 12, 2021, to purchase 833,333 shares of the Company’s Common Stock by Subscription Agreement at $ 0.06 per share. Subsequent to December 31, 2020, the Company entered into a one-year promissory note dated March 4, 2021 in the amount of $ 50,000 . The Company will pay monthly interest payments at 12 % per annum to the holder of the note. A component of the note issued 600,000 shares of Common Stock to the note holder. Subsequent to December 31, 2020, the Company received an equity investment of $ 100,000 on March 5, 2021, to purchase 1,666,667 shares of the Company’s Common Stock by Subscription Agreement at $ 0.06 per share. On March 1, 2021, a related party advanced the Company $ 117,600 On March 10, 2021, the Company issued 280,000 shares of Common Stock to pay interest on an outstanding note. On March 10, 2021, the Company issued 310,000 shares of Common Stock to pay interest on an outstanding note. On March 24, 2021, the Company authorized the issuance of 2,500,000 shares of Common Stock to a consulting company controlled by an officer, as consideration of the termination of such consultant’s services and to relieve the Company from certain ongoing compensation commitments. Such shares will be issued only upon the amendment to the Company’s articles of incorporation to increase its authorized shares of Common Stock. On March 24, 2021, the Company authorized the issuance of 2,145,000 shares of Common Stock to its Chief Executive Officer and 2,145,000 shares of Common Stock to its President. 4,190,000 of such shares will be issued only upon the amendment to the Company’s articles of incorporation to increase its authorized shares of Common Stock Effective March 31, 2021, the Company entered into a forbearance agreement with a current debt holder, whereby the Company agreed to repay four notes owed to such holder with an initial payment of $ 100,000 173,187.50 On April 9, 2021, the Company received a $ 1,000,000 bridge loan from a current officer/director. As part of the bridge loan, the Company issued the officer/director a five-year warrant to purchase 2,000,000 shares of Common Stock at $ 0.10 per share and pledged 2,000,000 shares of Common Stock as security for the bridge loan. On April 9, 2021, the Company entered into two employment agreements with recently appointed officers, whereby it agreed to issue 8,750,000 shares of Common Stock to such officers. In addition, the Company entered into amendments to the current employment agreements with its Chief Executive Officer and President, whereby it agreed to issue 8,000,000 shares of Common Stock. All of these shares will be issued only upon the amendment to the Company’s articles of incorporation to increase its authorized shares of Common Stock. On April 18, 2021, the Company executed a $ 591,000 100,000 On April 20, 2021, the Company issued 50,000 shares of Common Stock in return for services rendered. On April 21, 2021, the Company entered into a settlement agreement with a current debt holder, whereby the Company agreed to repay two notes and an advancement from such holder, including accrued interest at 8% 639,955.64 On April 22, 2021, the Company entered into a settlement agreement with a current debt holder, whereby the Company agreed to repay the $ 151,687.97 balance owing on the note owed to such holder with a cash payment of $ 50,000 and the issuance of 2,000,000 shares of Common Stock, with a stated value of $ 100,687.97 . On April 30, 2021, the Company received a $ 190,000 On July 26, 2021, the Company filed a Certificate of Designation and Amendment with the Nevada Secretary of State to increase the number of shares constituting the Series B Convertible Preferred Stock from 250,000 350,000 On July 26, 2021, the Company sold 7,500 units at $ 7 per unit consisting of 7,500 shares of Series B Preferred Stock and 750,000 three-year warrants to purchase 1 share of common stock per warrant at $ 0.10 to an accredited investor by subscription agreement. |
ORGANIZATION AND SUMMARY OF S_2
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Organization | Organization The “Company” was incorporated on December 15, 2014 Nevada The acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 17,421,000 shares of its Common Stock and issued warrants to purchase 500,000 shares of Common Stock to shareholders of American Rebel, Inc. and cancelled 9,000,000 shares of Common Stock owned by American Rebel, Inc. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty six (26) investors invested at a price of $ 0.01 60,000 December 11, 2015 | |
Nature of operations | Nature of operations The Company is developing branded products in the self-defense, safe storage and patriotic product areas that are promoted and sold using personal appearance, music, internet and television avenues. The Company’s products will be under the American Rebel Brand and imprinted. | |
Principles of Consolidation | Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. | Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. |
Year end | Year end The Company’s year-end is December 31. | Year end The Company’s year-end is December 31. |
Cash and cash equivalents | Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. | Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. |
Inventory and Inventory Deposits | Inventory and Inventory Deposits Inventory consists of backpacks, jackets, safes and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. | Inventory and Inventory Deposits Inventory consists of safes, backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. |
Fixed assets and depreciation | Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five to seven years. | Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five seven years |
Revenue recognition | Revenue recognition In accordance with ASC 606, revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. The Company adopted this ASC on January 1, 2018. Although the new revenue standard is expected to have an immaterial impact, if any, on the Company’s ongoing net income, the Company did implement changes to our processes related to revenue recognition and the control activities within them. | Revenue recognition In accordance with ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), revenues are recognized when control of the promised goods or services is transferred to our clients, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a client; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to performance obligations in the contract; and (5) Recognize revenues when or as the company satisfies a performance obligation. The Company adopted this ASC on January 1, 2018. Although the new revenue standard is expected to have an immaterial impact, if any, on the Company’s ongoing net income, the Company did implement changes to our processes related to revenue recognition and the control activities within them. |
Advertising costs | Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 34,669 90,305 138,783 331,775 | Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $ 390,294 632,522 |
Fair Value of Financial Instruments | Fair Value of Financial Instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2021, and December 31, 2020, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. | Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2020 and December 31, 2019, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. |
Stock-based compensation | Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. During the three months ended September 30, 2021, the Company issued 9,849,725 shares of its common stock to pay professional and consulting fees. Total fair value of $ 617,068 was recorded as an expense. | Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. In January 2018, the Company agreed to issue and subsequently issued a total of 500,000 shares of Common Stock as compensation for professional services to be performed during 2018. The Common Stock was valued at a price of $ 0.50 per share consistent with earlier sales of Common Stock by American Rebel, Inc. as well as the present conversion price of the Company’s convertible debentures. In January 2018, the Company issued 300,000 shares of Common Stock as compensation in settlement of professional services billed at $ 180,000 . During January 2018, the Company recorded $ 157,483 in compensation expense, increased prepaid expense $ 31,251 , and reduced Accrued expense $ 74,600 with the issuance of 466,667 shares of Common Stock. The Common Stock was valued at prices of $ 0.50 and $ 0.60 per share consistent with earlier sales of Common Stock by American Rebel, Inc. as well as the present conversion price of the Company’s convertible debentures and negotiation with a vendor. During January 2019, the Company recorded $ 178,505 in compensation expense, increased prepaid expense $ 160,000 , and increased Discount on debt $ 57,467 with the issuance of 400,000 shares of Common Stock and 175,000 warrants to purchase Common Stock. The Common Stock was valued at prices of $ 0.65 to $ 0.76 per share consistent with market prices at the date of the transaction. During September 2019, the Company recorded $ 3,432,000 in compensation expense and increased Discount on debt $ 819,500 with the issuance of 11,000,000 shares of Common Stock and 50,000 warrants to purchase Common Stock. The Common Stock was valued at prices of $ 0.70 to $ 0.30 per share consistent with market prices at the dates of the transactions. During October and November 2019, the Company recorded $ 330,000 in compensation expense and increased Discount on debt $ 86,000 with the issuance of 1,650,000 shares of Common Stock. The Common Stock was valued at prices of $ 0.22 to $ 0.30 per share consistent with market prices at the dates of the transactions. In February 2020, the Company issued 1,200,000 240,000 810,000 95,000 4,839,871 489,462 6,410,000 553,820 70,000 7,000 |
Earnings per share | Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive they are not considered in the computation. | Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when Common Stock equivalents, if any, are anti-dilutive they are not considered in the computation. |
Income taxes | Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are 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. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of September 30, 2021 and December 31, 2020, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the nine-month period ended September 30, 2021, and 2020, respectively, no income tax expense has been recorded. | Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are 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. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December 31, 2020 and December 31, 2019, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2020 and 2019, respectively, no income tax expense has been recorded. |
Use of estimates | Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. | Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. |
Right of Use Assets and Lease Liabilities | Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a ROU asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019, are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. | Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning January 1, 2019. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. ROU assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’ lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease Right-of-Use assets and operating lease liabilities, current and non-current, on the Company’s consolidated balance sheets. |
Recent pronouncements | Recent pronouncements The Company has implemented all new accounting pronouncements that are in effect and is evaluating any that may impact its financial statements. The Company does not believe that there are any new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. | Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2020 and believes that none have a material effect on the Company’s financial statements. |
Concentration Risk | Concentration Risk In 2020, the Company purchased a substantial portion (over 20 0 221,920 | |
Interim Financial Statements and Basis of Presentation | Interim Financial Statements and Basis of Presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by the U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended December 31, 2020 and notes thereto contained. |
INVENTORY AND DEPOSITS (Tables)
INVENTORY AND DEPOSITS (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Inventory Disclosure [Abstract] | ||
SCHEDULE OF INVENTORY AND DEPOSITS | Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS September 30, 2021 (unaudited) December 31, 2020 (audited) Inventory - Finished goods $ 687,830 $ 681,709 Inventory deposits 76,685 141,164 Total Inventories 764,515 822,873 Less: Reserve for excess and obsolete - - Net inventory and deposits $ 764,515 $ 822,873 | Inventory and deposits include the following: SCHEDULE OF INVENTORY AND DEPOSITS December 31, 2020 December 31, 2019 Inventory - Finished goods $ 681,709 $ 805,845 Inventory deposits 141,164 91,641 Total Inventories 822,873 897,486 Less: Reserve for excess and obsolete - - Net inventory and deposits $ 822,873 $ 897,486 |
PROPERTY AND EQUIPMENT (Tables)
PROPERTY AND EQUIPMENT (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Property, Plant and Equipment [Abstract] | ||
SCHEDULE OF PROPERTY AND EQUIPMENT | Property and equipment include the following: SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2021 (unaudited) December 31, 2020 (audited) Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 310,147 310,147 Less: Accumulated depreciation (308,348 ) (304,881 ) Net property and equipment $ 1,799 $ 5,266 | SCHEDULE OF PROPERTY AND EQUIPMENT 2020 2019 Property and equipment include the following: December 31, 2020 December 31, 2019 Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 Property, Plant and Equipment, Gross 310,147 310,147 Less: Accumulated depreciation (304,881 ) (243,157 ) Net property and equipment $ 5,266 $ 66,990 |
NOTES PAYABLE _ NON-RELATED P_2
NOTES PAYABLE – NON-RELATED PARTIES (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES | SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES September 30, December 31, 2021 2020 (unaudited) (audited) Loan secured by a tour bus 2,710 12 $ 12,939 $ 15,649 Total recorded as current liability $ 12,939 $ 15,649 | SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES December 31, December 31, 2020 2019 Loan secured by a tour bus 2,710 interest at 12 $ 15,649 $ 25,746 Total recorded as current liability $ 15,649 $ 25,746 |
NOTES PAYABLE _ WORKING CAPIT_2
NOTES PAYABLE – WORKING CAPITAL (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Notes Payable Working Capital | |
SCHEDULE OF NOTE PAYABLE | NOTE PAYABLE SCHEDULE SCHEDULE OF NOTE PAYABLE Type Original Amount Origination Date Maturity Date Effective Annual Interest Rate Balance at December 31, 2020 Balance at December 31, 2019 Note Payable (a) $ 200,000 3/4/2018 12/31/2018 12 % $ 200,000 $ 200,000 Note Payable (b) $ 7,000 1/9/2019 $ 9,073 $ 8,689 Note Payable (c) $ 400,000 11/1/2018 5/1/2019 12 % $ 400,000 $ 400,000 Note Payable (d) $ 300,000 12/31/2018 12/31/2020 $ 300,000 Note Payable (e) $ 55,000 1/14/2019 3/15/2019 15 % $ 30,000 $ 30,000 Note Payable (f) $ 150,000 3/1/2019 9/30/2019 20 % $ 0 $ 0 Note Payable (g) $ 450,000 5/1/2019 5/1/2020 18 % $ 0 $ 450,000 Note Payable (h) $ 180,000 7/5/2019 1/1/2020 18 % $ 0 $ 180,000 Note Payable (i) $ 180,000 7/15/2019 1/11/2020 18 % $ 0 $ 180,000 Note Payable (j) $ 225,000 8/22/2019 3/31/2020 $ 225,000 $ 165,000 Note Payable (k) $ 180,000 8/26/2019 2/22/2020 18 % $ 0 $ 180,000 Note Payable (l) $ 180,000 9/5/2019 3/3/2020 18 % $ 0 $ 180,000 Note Payable (m) $ 90,000 9/13/2019 3/11/2020 18 % $ 0 $ 90,000 Note Payable (n) $ 180,000 9/13/2019 3/11/2020 18 % $ 0 $ 180,000 Note Payable (o) $ 90,000 9/23/2019 3/21/2020 18 % $ 0 $ 90,000 Note Payable (p) $ 150,000 9/30/2019 3/31/2020 20 % $ 0 $ 150,000 Note Payable (q) $ 180,000 10/15/2019 4/12/2020 18 % $ 95,000 $ 180,000 Note Payable (r) $ 180,000 11/5/2019 5/3/2020 18 % $ 0 $ 180,000 Note Payable (s) $ 90,000 11/12/2019 5/10/2020 18 % $ 0 $ 90,000 Note Payable (t) $ 100,000 11/19/2019 11/19/2020 18 % $ 0 $ 50,000 Note Payable (u) $ 75,000 11/20/2019 5/20/2020 16 % $ 0 $ 75,000 Note Payable (v) $ 455,670 12/17/2019 6/4/2022 12 % $ 408,875 $ 455,670 Note Payable (w) $ 134,386 12/20/2019 $ 134,386 Note Payable (x) 12/31/2019 $ 12,219 $ 17,400 Note Payable (y) $ 201,000 1/30/2020 6/1/2020 12 % $ 183,000 Note Payable (z) $ 125,000 1/31/2020 1/31/2021 7.5 % $ 0 Note Payable (aa) $ 225,000 2/14/2020 1/14/2021 25 % $ 18,750 Note Payable (ab) $ 90,000 2/18/2020 2/18/2021 18 % $ 0 Note Payable (ac) $ 180,000 2/20/2020 2/20/2021 18 % $ 0 Note Payable (ad) $ 200,000 3/6/2020 7/6/2021 12 % $ 200,000 Note Payable (ae) $ 722,422 3/10/2020 2/8/2024 11.5 % $ 679,609 Note Payable (af) $ 90,000 3/11/2020 9/11/2020 18 % $ 0 Note Payable (ag) $ 300,000 3/26/2020 3/26/2021 6 % $ 300,000 Note Payable (ah) $ 150,000 4/1/2020 10/1/2020 20 % $ 0 Note Payable (ai) $ 8,000 4/15/2020 5/15/2021 $ 8,000 Note Payable (aj) $ 18,343 4/15/2020 5/15/2021 $ 18,343 Note Payable (ak) $ 180,000 4/25/2020 10/25/2020 18 % $ 0 Note Payable (al) $ 450,000 5/1/2020 10/31/2020 18 % $ 0 Note Payable (bn) $ 100,000 5/20/2020 11/20/2020 18 % $ 0 Note Payable (am) $ 100,000 6/10/2020 12/10/2020 $ 100,000 Note Payable (an) $ 75,000 6/15/2020 6/15/2021 18 % $ 75,000 Note Payable (ao) $ 101,000 6/18/2020 12/18/2020 $ 101,000 Note Payable (ap) $ 50,000 6/29/2020 9/29/2020 $ 0 Note Payable (aq) $ 102,000 7/3/2020 10/3/2020 $ 72,188 Note Payable (ar) $ 150,000 7/31/2020 7/31/2021 12 % $ 0 Note Payable (as) $ 150,000 8/5/2020 8/5/2021 12 % $ 134,400 Note Payable (at) $ 350,000 9/3/2020 9/3/2021 12 % $ 392,000 Note Payable (au) $ 100,000 9/10/2020 9/10/2021 12 % $ 100,000 Note Payable (av) $ 250,000 10/1/2020 1/2/2021 8 % $ 250,000 Note Payable (aw) $ 100,000 10/6/2020 10/6/2021 12 % $ 100,000 Note Payable (ax) $ 200,000 10/13/2020 10/13/2021 12 % $ 200,000 Note Payable (ay) $ 250,000 10/21/2020 4/21/2021 8 % $ 250,000 Note Payable (az) $ 450,000 11/1/2020 4/30/2021 20 % $ 450,000 Note Payable (ba) $ 150,000 11/1/2020 4/30/2021 20 % $ 150,000 Note Payable (bb) $ 118,049 11/19/2020 11/19/2021 18 % $ 118,049 Note Payable (bc) $ 109,200 11/20/2020 5/21/2021 18 % $ 109,200 Note Payable (bd) $ 60,000 12/16/2020 12/16/2021 18 % $ 60,000 Note Payable (be) $ 40,000 1/6/2021 1/7/2022 18 % Note Payable (bf) $ 117,600 3/1/2021 4/21/2021 8 % Note Payable (bg) $ 50,000 3/4/2021 3/4/2022 12 % Note Payable (bh) $ 273,187 3/31/2021 12/1/2021 Note Payable (bi) $ 1,000,000 4/9/2021 10/6/2021 8 % Note Payable (bj) $ 591,000 4/18/2021 9/1/2023 Note Payable (bk) $ 639,956 4/21/2021 4/22/2021 8 % Note Payable (bl) $ 151,688 4/22/2021 5/1/2021 Note Payable (bm) $ 190,000 4/30/2021 10/30/2021 Unamortized Discount $ (777,610 ) $ (370,584 ) Total $ 4,672,096 $ 3,595,561 a) On March 4, 2018, the Company entered into a promissory note with an unrelated party to develop a new product. The new product has yet to be produced. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note or convert the note balance into equity. b) On January 9, 2019, the Company accepted a loan from Amazon Lending for $ 7,000 11,000 26,000 c) On November 1, 2018, the Company entered into a promissory note with an unrelated party for working capital. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note or convert the note balance into equity. d) On December 31, 2018, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated March 10, 2020, with the unrelated party. e) On January 14, 2019, the Company entered into a promissory note with an unrelated party for working capital. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note, pay the balance on the note, or convert the note balance into equity. f) On March 1, 2019, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated September 30, 2019. g) On May 1, 2019, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated May 1, 2020. h) On July 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated February 14, 2020. i) On July 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 j) On August 22, 2019, the Company entered into a promissory note with an unrelated party. The note, which is in default, requires the Company to issue 10,000 k) On August 26, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated February 20, 2020. l) On September 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 m) On September 13, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 n) On September 13, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 o) On September 23, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated March 11, 2020. p) On September 30, 2019, the Company entered into a promissory note. The balance of the note was consolidated into a new note dated April 1, 2020. q) On October 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 22, 2021. r) On November 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 25, 2021. s) On November 12, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.067 t) On November 19, 2019, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 19, 2020. u) On November 20, 2019, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 20, 2020. v) On December 17, 2019, the Company entered into a secured promissory note with an unrelated party. The balance of the note was consolidated into a new note dated April 18, 2021. w) On December 20, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated March 10, 2020. x) On December 20, 2018, the Company entered into a loan agreement with American Express. The Company makes monthly payments to satisfy the loan agreement. y) On January 30, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 18, 2021. z) On January 31, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. aa) On February 14, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. ab) On February 18, 2020, the Company entered into a secured promissory note with an unrelated party. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 ac) On February 20, 2020, the Company entered into a secured promissory note with an unrelated party. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 ad) On March 6, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. ae) On March 10, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. af) On March 11, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated September 10, 2020. ag) On March 26, 2020, the Company entered into a promissory note with an unrelated party. ah) On April 1, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 1, 2020. ai) On April 15, 2020, the Company received an Economic Injury Disaster Loan (EIDL). The loan has been forgiven. aj) On April 15, 2020, the Company received a Paycheck Protection Program Loan. The loan has been forgiven. ak) On April 25, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated October 13, 2020. al) On May 1, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated October 31, 2020. am) On June 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. an) On June 15, 2020, the Company entered into a promissory note with an unrelated party. ao) On June 18, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. ap) On June 29, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. aq) On July 3, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. ar) On July 31, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. as) On August 5, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. at) On September 3, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. au) On September 10, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. av) On October 1, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated into a new note dated April 21, 2021. aw) On October 6, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. ax) On October 13, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. ay) On October 21, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated into a new note dated April 21, 2021. az) On November 1, 2020, the Company entered into a promissory note with an unrelated party. ba) On November 1, 2020, the Company entered into a promissory note with an unrelated party. bb) On November 19, 2020, the Company entered into a promissory note with an unrelated party. bc) On November 20, 2020, the Company entered into a promissory note with an unrelated party. bd) On December 16, 2020, the Company entered into a promissory note with an unrelated party. be) On January 6, 2021, the Company entered into a promissory note with an unrelated party. bf) On March 1, 2021, a related party advanced money that was consolidated into a new note dated April 21, 2021. bg) On March 4, 2021, the Company entered into a promissory note with an unrelated party. The Company and unrelated party are in discussions regarding the note, which is in default. bh) On March 31, 2021, the Company entered into a forbearance agreement with an unrelated party to refinance existing loan amounts of $ 273,187 bi) On April 9, 2021, the Company entered into a bridge loan agreement with an related party. bj) On April 18, 2021, the Company entered into a secured promissory note with an unrelated party to refinance existing loan amounts of $ 408,875 183,000 bk) On April 21, 2021, the Company entered into a settlement agreement with a related party and paid off $ 617,600 bl) On April 22, 2021, the Company entered into a settlement agreement with an unrelated party and paid off $ 95,000 bm) On April 30, 2021, an officer of the Company loaned $ 190,000 bn) On May 20, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note and the earned interest was rolled into a new note dated November 20, 2020. |
INCOME TAXES (Tables)
INCOME TAXES (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | ||
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES September 30, 2021 December 31, 2020 Deferred tax asset: Net operating loss carryforward $ 5,409,769 $ 4,382,850 Total deferred tax asset 5,409,769 4,382,850 Less: Valuation allowance (5,409,769 ) (4,382,850 ) Net deferred tax asset $ - $ - | Components of net deferred tax asset, including a valuation allowance, are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2020 December 31, 2019 Deferred tax asset: Net operating loss carryforward $ 4,382,850 $ 3,126,823 Total deferred tax asset 4,382,850 3,126,823 Less: Valuation allowance (4,382,850 ) (3,126,823 ) Net deferred tax asset $ - $ - |
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION | Reconciliation between the statutory rate and the effective tax rate for both periods and as of December 31, 2020: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.0 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 % | Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2020 and 2019: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 % |
WARRANTS AND OPTIONS (Tables)
WARRANTS AND OPTIONS (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
SCHEDULE OF FAIR VALUE MEASUREMENT | SCHEDULE OF FAIR VALUE MEASUREMENT September 30, 2021 December 31, 2020 Stock Price $ .06345 $ 0.104 Exercise Price $ 0.10 $ 0.26 Term (expected in years) 3.0 4.73 Volatility 203.44 % 259.2 % Annual Rate of Dividends 0.0 % 0.0 % Risk Free Rate 1.55 % 0.18 % | SCHEDULE OF FAIR VALUE MEASUREMENT December 31, 2020 December 31, 2019 Warrants outstanding, measurement input Stock Price $ 0.104 $ 0.285 Exercise Price $ 0.26 $ 1.00 Term (expected in years) 4.73 3.00 Volatility 259.2 % 262.4 % Annual Rate of Dividends 0.0 % 0.0 % Risk-Free Rate 0.18 % 1.92 % |
SCHEDULE OF WARRANT ACTIVITY | The following table summarizes all warrant activity for the year ended December 31, 2020, and the nine months ended September 30, 2021. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding and Exercisable at December 31, 2019 2,420,000 $ 0.61 .23 - Granted 2,550,000 $ 0.12 4.23 - Exercised - - Expired (1,575,000 ) - - - Outstanding and Exercisable at December 31, 2020 3,395,000 $ 0.26 4.00 - Granted 51,945,633 $ 0.10 2.04 - Exercised - - - - Expired (120,000 ) - - - Outstanding and Exercisable on September 30, 2021 55,220,633 $0.11 1.92 - | The following table summarizes all warrant activity for the years ended December 31, 2020 and 2019. SCHEDULE OF WARRANT ACTIVITY Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding, December 31, 2018 2,245,000 $ 0.57 1.05 - Granted 425,000 $ .41 1.34 - Exercised 250,000 $ 0.01 - - Expired - - - - Outstanding and Exercisable at December 31, 2019 2,420,000 $ 0.61 .73 - Granted 2,550,000 $ 0.12 4.75 - Exercised - - Expired (1,475,000 ) - - - Outstanding and Exercisable at December 31, 2020 3,495,000 $ 0.26 4.73 - |
COMMITMENTS AND CONTINGENCIES (
COMMITMENTS AND CONTINGENCIES (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE | SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2021 158,029 2022 72,638 2023 74,112 2024 75,362 2025 76,390 Subsequent 19,162 Total $ 475,693 | SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE Year ended December 31, 2021 158,029 2022 72,638 2023 74,112 2024 75,362 2025 76,390 Subsequent 19,162 Total $ 475,693 |
ORGANIZATION AND SUMMARY OF S_3
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | Sep. 08, 2021 | Aug. 12, 2021 | Jul. 22, 2021 | Apr. 20, 2021 | Apr. 09, 2021 | Jun. 19, 2017 | Dec. 15, 2014 | Oct. 31, 2020 | Aug. 31, 2020 | Jun. 30, 2020 | May 31, 2020 | Feb. 29, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jan. 31, 2019 | May 31, 2018 | Jan. 31, 2018 | Nov. 30, 2019 | Sep. 30, 2021 | Mar. 31, 2021 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2021 | Nov. 30, 2020 | Jun. 30, 2017 | Sep. 16, 2016 | Dec. 11, 2015 |
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Entity Incorporation, Date of Incorporation | Dec. 15, 2014 | Dec. 15, 2014 | |||||||||||||||||||||||||||||||||
Stock Redeemed or Called During Period, Shares | 9,000,000 | ||||||||||||||||||||||||||||||||||
Offering Date | Dec. 11, 2015 | Dec. 11, 2015 | |||||||||||||||||||||||||||||||||
Marketing expense | $ 34,669 | $ 90,305 | $ 138,783 | $ 331,775 | $ 390,294 | $ 632,522 | |||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 150,000 | 8,750,000 | 6,000,000 | 1,500,000 | 9,700,000 | 300,000 | 2,700,000 | ||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.001 | $ 0.22 | $ 0.50 | $ 0.008 | $ 0.50 | $ 0.01 | |||||||||||||||||||||||||||||
Stock Issued During Period, Value, Issued for Services | $ 6,000 | $ 180,000 | $ 375,000 | ||||||||||||||||||||||||||||||||
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture | $ 3,432,000 | $ 178,505 | 157,483 | $ 330,000 | 489,462 | $ 95,000 | $ 2,548,740 | $ 3,915,661 | 5,358,000 | $ 430,000 | $ 1,575,000 | ||||||||||||||||||||||||
Prepaid Expense | $ 675,750 | $ 160,000 | 31,251 | ||||||||||||||||||||||||||||||||
Accrued Liabilities | $ 74,600 | ||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 310,000 | 310,000 | 1,300,000 | 11,000,000 | 400,000 | 466,667 | 1,650,000 | 17,275,871 | |||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 370,584 | $ 819,500 | $ 57,467 | $ 86,000 | $ 777,610 | 370,584 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 | 2,500 | 50,000 | 175,000 | 2,500,000 | 50,000 | 2,405,000 | ||||||||||||||||||||||||||||
Professional and contract services expense, shares | 6,410,000 | 4,839,871 | 810,000 | 70,000 | 1,200,000 | 9,849,725 | |||||||||||||||||||||||||||||
Professional and Contract Services Expense | $ 553,820 | $ 489,462 | $ 95,000 | $ 7,000 | $ 240,000 | $ 617,068 | |||||||||||||||||||||||||||||
Entity Incorporation, State or Country Code | NV | ||||||||||||||||||||||||||||||||||
Third Party Vendor [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Accounts payable and accrued expenses | $ 221,920 | $ 0 | 221,920 | ||||||||||||||||||||||||||||||||
Supplier Concentration Risk [Member] | Purchased [Member] | Third Party Vendor [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Concentration risk, percentage | 20.00% | ||||||||||||||||||||||||||||||||||
American Rebel Inc [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.60 | ||||||||||||||||||||||||||||||||||
Professional Services [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 166,667 | 166,667 | |||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.50 | ||||||||||||||||||||||||||||||||||
Minimum [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Estimated useful life | 5 years | ||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.30 | $ 0.65 | $ 0.22 | ||||||||||||||||||||||||||||||||
Maximum [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Estimated useful life | 7 years | ||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | 0.95 | $ 0.76 | $ 0.30 | ||||||||||||||||||||||||||||||||
Maximum [Member] | Professional Services [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 500,000 | ||||||||||||||||||||||||||||||||||
26 Investors [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Investors, price per share | $ 0.0001 | $ 0.01 | |||||||||||||||||||||||||||||||||
Invested fair value | $ 60,000 | $ 60,000 | $ 60,000 | ||||||||||||||||||||||||||||||||
Common Stock [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 2,706.617 | 17,421,000 | 17,421,000 | ||||||||||||||||||||||||||||||||
Stock Redeemed or Called During Period, Shares | 9,000,000 | 9,000,000 | |||||||||||||||||||||||||||||||||
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture | $ 4,840 | $ 810 | $ 17,616 | $ 29,746 | $ 13,050 | $ 800 | $ 3,150 | ||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 2,500,000 | 70,000 | 100,000 | 1,166,000 | |||||||||||||||||||||||||||||||
Common Stock [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | 0.30 | ||||||||||||||||||||||||||||||||||
Common Stock [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.70 | ||||||||||||||||||||||||||||||||||
Warrant [Member] | |||||||||||||||||||||||||||||||||||
Product Information [Line Items] | |||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 500,000 | 500,000 | |||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | 9 Months Ended | 12 Months Ended | |||||||||
Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Jul. 26, 2021 | Nov. 30, 2020 | Oct. 31, 2020 | Dec. 31, 2018 | Apr. 30, 2018 | Jun. 19, 2017 | Sep. 16, 2016 | |
Net income (loss) | $ (4,890,090) | $ (3,283,578) | $ (5,981,082) | $ (7,602,072) | |||||||
Accumulated deficit | 25,760,803 | (20,870,713) | (14,889,631) | ||||||||
Working Capital Deficit | $ (3,338,820) | $ (4,726,654) | $ (2,812,957) | ||||||||
Class of Warrant or Right, Outstanding | 55,220,633 | 3,395,000 | 750,000 | 2,245,000 | |||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | $ 0.26 | $ 1 | $ 1 | $ 0.10 | $ 0.50 | $ 0.50 | $ 1 | |||
Warrant [Member] | |||||||||||
Class of Warrant or Right, Outstanding | 54,445,663 | ||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | ||||||||||
Warrant One [Member] | |||||||||||
Class of Warrant or Right, Outstanding | 500,000 | ||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.50 | ||||||||||
Warrant Two [Member] | |||||||||||
Class of Warrant or Right, Outstanding | 275,000 | ||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 1 |
SCHEDULE OF INVENTORY AND DEPOS
SCHEDULE OF INVENTORY AND DEPOSITS (Details) - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Inventory Disclosure [Abstract] | |||
Inventory - Finished goods | $ 687,830 | $ 681,709 | $ 805,845 |
Inventory deposits | 76,685 | 141,164 | 91,641 |
Total Inventories | 764,515 | 822,873 | 897,486 |
Less: Reserve for excess and obsolete | |||
Net inventory and deposits | $ 764,515 | $ 822,873 | $ 897,486 |
SCHEDULE OF PROPERTY AND EQUIPM
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Property, Plant and Equipment [Line Items] | |||
Property, Plant and Equipment, Gross | $ 310,147 | $ 310,147 | $ 310,147 |
Less: Accumulated depreciation | (308,348) | (304,881) | (243,157) |
Property and equipment, net | 1,799 | 5,266 | 66,990 |
Machinery and Equipment [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Property, Plant and Equipment, Gross | 32,261 | 32,261 | 32,261 |
Vehicles [Member] | |||
Property, Plant and Equipment [Line Items] | |||
Property, Plant and Equipment, Gross | $ 277,886 | $ 277,886 | $ 277,886 |
PROPERTY AND EQUIPMENT (Details
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($) | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Property, Plant and Equipment [Line Items] | ||||
Depreciation | $ 3,158 | $ 46,521 | $ 61,724 | $ 62,028 |
Property and equipment, gross | 310,147 | 310,147 | 310,147 | |
Depreciation, Depletion and Amortization | 2,744 | $ 31,014 | ||
Vehicles [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | $ 277,886 | $ 277,886 | $ 277,886 |
RELATED PARTY NOTE PAYABLE AN_2
RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | Apr. 22, 2021 | Jun. 19, 2017 | Sep. 30, 2019 | Jun. 30, 2017 | Jun. 30, 2021 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2016 | Nov. 30, 2019 | Jan. 31, 2019 | Jan. 31, 2018 | Jul. 31, 2017 | Dec. 11, 2015 | Dec. 15, 2014 |
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Long term loan | $ 4,672,096 | $ 3,595,561 | |||||||||||||||
Repayments of Debt | $ 50,000 | ||||||||||||||||
Proceeds from Issuance of Debt | 270,000 | ||||||||||||||||
Debt Instrument, Face Amount | 151,688 | ||||||||||||||||
Debt Instrument, Unamortized Discount | $ 819,500 | $ 777,610 | $ 370,584 | $ 86,000 | $ 57,467 | ||||||||||||
Loan amount | $ 277,886 | ||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 51,945,633 | 2,550,000 | 425,000 | ||||||||||||||
Shares Issued, Price Per Share | $ 0.22 | $ 0.50 | $ 0.008 | $ 0.50 | $ 0.01 | $ 0.001 | |||||||||||
Debt Conversion, Converted Instrument, Amount | $ 100,688 | $ 1,651,900 | |||||||||||||||
Additional Paid in Capital | $ 22,302,897 | 15,785,468 | $ 11,899,553 | ||||||||||||||
Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants | $ 2,000,000 | ||||||||||||||||
Warrants to purchase common stock per share | $ 0.10 | ||||||||||||||||
Warrants to purchase common stock exercise period | 5 years | ||||||||||||||||
Inventory, Raw Materials and Purchased Parts, Net of Reserves | $ 100,000 | ||||||||||||||||
Purchase of raw materials repaid | 50,000 | ||||||||||||||||
Purchase of raw materials remaining amount | $ 50,000 | ||||||||||||||||
Common stock shares received | 2,740,000 | ||||||||||||||||
Minimum [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Shares Issued, Price Per Share | $ 0.30 | $ 0.22 | $ 0.65 | ||||||||||||||
Additional Paid in Capital | $ 2,000,000 | ||||||||||||||||
During the year ended December 31, 2018 [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Convertible Debenture - Related Party, converted | $ 2,060,000 | 2,060,000 | 2,060,000 | $ 2,060,000 | |||||||||||||
Interest accrued on debt | $ 280,529 | $ 280,529 | $ 280,529 | $ 280,529 | |||||||||||||
Conversion of Stock, Shares Issued | 4,681,058 | 4,681,058 | 4,681,058 | 4,681,058 | |||||||||||||
Loan to subsidiary | $ 2,664,787 | $ 2,664,787 | |||||||||||||||
Year ended December 31, 2018 [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Long term loan | $ 0 | $ 297,890 | |||||||||||||||
Proceeds from Issuance of Debt | 270,000 | ||||||||||||||||
Debt Instrument, Face Amount | 345,000 | ||||||||||||||||
Debt Instrument, Unamortized Discount | 270,000 | 270,000 | |||||||||||||||
Debt Instrument, Convertible, Carrying Amount of Equity Component | 0 | 0 | |||||||||||||||
Debt Conversion, Converted Instrument, Amount | 205,000 | $ 205,000 | |||||||||||||||
Debt Instrument, Description | Company entered into several convertible debt instruments with stockholders | ||||||||||||||||
Year ended December 31, 2016 [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Proceeds from Loans | $ 2,000 | 221,155 | |||||||||||||||
Long term loan | 6,526 | 4,526 | |||||||||||||||
Repayments of Debt | $ 0 | ||||||||||||||||
Debt Instrument, Description | Company received loans from Charles A. Ross, the Company’s Chief Executive Officer (“CEO”) | ||||||||||||||||
Debt Instrument, Payment Terms | due on demand and carry no interest. | ||||||||||||||||
Charles A. Ross, Jr [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Officers compensation | $ 61,332 | $ 110,750 | |||||||||||||||
Common stock shares received | 6,898,242 | ||||||||||||||||
Doug Grau [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Officers compensation | $ 70,000 | $ 70,000 | |||||||||||||||
Common stock shares received | 6,898,241 | ||||||||||||||||
Assumed Liability for Unpaid Claims and Claims Adjustment Expense | $ 43,211 | ||||||||||||||||
Unpaid compensation | $ 132,000 | ||||||||||||||||
SoleOfficer and Director [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Proceeds from Loans | $ 221,155 | ||||||||||||||||
Long term loan | 4,526 | 4,496 | |||||||||||||||
Repayments of Debt | 0 | ||||||||||||||||
Stockholders [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Long term loan | $ 0 | 297,890 | |||||||||||||||
Proceeds from Issuance of Debt | 270,000 | ||||||||||||||||
Debt Instrument, Face Amount | $ 345,000 | ||||||||||||||||
Convertible Debenture - Related Party, converted | 41,288 | ||||||||||||||||
Interest accrued on debt | 113,178 | ||||||||||||||||
Debt Instrument, Unamortized Discount | 270,000 | ||||||||||||||||
Debt Instrument, Convertible, Carrying Amount of Equity Component | 0 | ||||||||||||||||
Charles A. Ross, Jr [Member] | |||||||||||||||||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | |||||||||||||||||
Officers compensation | $ 180,250 | $ 200,000 | |||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 2,725,000 | 1,000,000 | |||||||||||||||
Shares Issued, Price Per Share | $ 0.30 | $ 0.50 | |||||||||||||||
Stock Issued During Period, Shares, Acquisitions | 6,500,000 |
SCHEDULE OF NOTES PAYABLE TO NO
SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES (Details) - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Short-term Debt [Line Items] | |||
Total recorded as current liability | $ 12,939 | $ 15,649 | $ 25,746 |
Loan One [Member] | |||
Short-term Debt [Line Items] | |||
Total recorded as current liability | $ 12,939 | $ 15,649 | 25,746 |
Debt Instrument, Collateral | a tour bus | a tour bus | |
Monthly payment | $ 2,710 | $ 2,710 | |
Debt interest rate | 12.00% | ||
Convertible Debenture One [Member] | |||
Short-term Debt [Line Items] | |||
Debt interest rate | 12.00% | 12.00% | 12.00% |
SCHEDULE OF NOTES PAYABLE TO _2
SCHEDULE OF NOTES PAYABLE TO NON-RELATED PARTIES (Details) (Parenthetical) - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Loan One [Member] | |||
Short-term Debt [Line Items] | |||
Monthly payment | $ 2,710 | $ 2,710 | |
Debt interest rate | 12.00% | ||
Debt Instrument, Collateral | a tour bus | a tour bus | |
Sale Leaseback Transaction, Historical Cost | $ 2,710 | ||
Convertible Debenture One [Member] | |||
Short-term Debt [Line Items] | |||
Debt interest rate | 12.00% | 12.00% | 12.00% |
SCHEDULE OF NOTE PAYABLE (Detai
SCHEDULE OF NOTE PAYABLE (Details) - USD ($) | 12 Months Ended | ||||||
Dec. 31, 2020 | Apr. 22, 2021 | Dec. 31, 2019 | Nov. 30, 2019 | Sep. 30, 2019 | Jan. 31, 2019 | ||
Short-term Debt [Line Items] | |||||||
Original amount | $ 151,688 | ||||||
Unamortized discount | $ (777,610) | $ (370,584) | $ (86,000) | $ (819,500) | $ (57,467) | ||
Total | 4,672,096 | 3,595,561 | |||||
Note Payable One [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [1] | $ 200,000 | |||||
Origination date | [1] | Mar. 4, 2018 | |||||
Maturity date | [1] | Dec. 31, 2018 | |||||
Effective annual interest rate | [1] | 12.00% | |||||
Debt instrument, balance | [1] | $ 200,000 | 200,000 | ||||
Note Payable Two [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [2] | $ 7,000 | |||||
Origination date | [2] | Jan. 9, 2019 | |||||
Debt instrument, balance | [2] | $ 9,073 | 8,689 | ||||
Note Payable Three [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [3] | $ 400,000 | |||||
Origination date | [3] | Nov. 1, 2018 | |||||
Maturity date | [3] | May 1, 2019 | |||||
Effective annual interest rate | [3] | 12.00% | |||||
Debt instrument, balance | [3] | $ 400,000 | 400,000 | ||||
Note Payable Four [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [4] | $ 300,000 | |||||
Origination date | [4] | Dec. 31, 2018 | |||||
Maturity date | [4] | Dec. 31, 2020 | |||||
Debt instrument, balance | [4] | 300,000 | |||||
Note Payable Five [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [5] | $ 55,000 | |||||
Origination date | [5] | Jan. 14, 2019 | |||||
Maturity date | [5] | Mar. 15, 2019 | |||||
Effective annual interest rate | [5] | 15.00% | |||||
Debt instrument, balance | [5] | $ 30,000 | 30,000 | ||||
Note Payable Six [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [6] | $ 150,000 | |||||
Origination date | [6] | Mar. 1, 2019 | |||||
Maturity date | [6] | Sep. 30, 2019 | |||||
Effective annual interest rate | [6] | 20.00% | |||||
Debt instrument, balance | [6] | $ 0 | 0 | ||||
Note Payable Seven [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [7] | $ 450,000 | |||||
Origination date | [7] | May 1, 2019 | |||||
Maturity date | [7] | May 1, 2020 | |||||
Effective annual interest rate | [7] | 18.00% | |||||
Debt instrument, balance | [7] | $ 0 | 450,000 | ||||
Note Payable Eight [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [8] | $ 180,000 | |||||
Origination date | [8] | Jul. 5, 2019 | |||||
Maturity date | [8] | Jan. 1, 2020 | |||||
Effective annual interest rate | [8] | 18.00% | |||||
Debt instrument, balance | [8] | $ 0 | 180,000 | ||||
Note Payable Nine [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [9] | $ 180,000 | |||||
Origination date | [9] | Jul. 15, 2019 | |||||
Maturity date | [9] | Jan. 11, 2020 | |||||
Effective annual interest rate | [9] | 18.00% | |||||
Debt instrument, balance | [9] | $ 0 | 180,000 | ||||
Note Payable Ten [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [10] | $ 225,000 | |||||
Origination date | [10] | Aug. 22, 2019 | |||||
Maturity date | [10] | Mar. 31, 2020 | |||||
Debt instrument, balance | [10] | $ 225,000 | 165,000 | ||||
Note Payable Eleven [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [11] | $ 180,000 | |||||
Origination date | [11] | Aug. 26, 2019 | |||||
Maturity date | [11] | Feb. 22, 2020 | |||||
Effective annual interest rate | [11] | 18.00% | |||||
Debt instrument, balance | [11] | $ 0 | 180,000 | ||||
Note Payable Twelve [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [12] | $ 180,000 | |||||
Origination date | [12] | Sep. 5, 2019 | |||||
Maturity date | [12] | Mar. 3, 2020 | |||||
Effective annual interest rate | [12] | 18.00% | |||||
Debt instrument, balance | [12] | $ 0 | 180,000 | ||||
Note Payable Thirteen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [13] | $ 90,000 | |||||
Origination date | [13] | Sep. 13, 2019 | |||||
Maturity date | [13] | Mar. 11, 2020 | |||||
Effective annual interest rate | [13] | 18.00% | |||||
Debt instrument, balance | [13] | $ 0 | 90,000 | ||||
Note Payable Fourteen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [14] | $ 180,000 | |||||
Origination date | [14] | Sep. 13, 2019 | |||||
Maturity date | [14] | Mar. 11, 2020 | |||||
Effective annual interest rate | [14] | 18.00% | |||||
Debt instrument, balance | [14] | $ 0 | 180,000 | ||||
Note Payable Fifteen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [15] | $ 90,000 | |||||
Origination date | [15] | Sep. 23, 2019 | |||||
Maturity date | [15] | Mar. 21, 2020 | |||||
Effective annual interest rate | [15] | 18.00% | |||||
Debt instrument, balance | [15] | $ 0 | 90,000 | ||||
Note Payable Sixteen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [16] | $ 150,000 | |||||
Origination date | [16] | Sep. 30, 2019 | |||||
Maturity date | [16] | Mar. 31, 2020 | |||||
Effective annual interest rate | [16] | 20.00% | |||||
Debt instrument, balance | [16] | $ 0 | 150,000 | ||||
Note Payable Seventeen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [17] | $ 180,000 | |||||
Origination date | [17] | Oct. 15, 2019 | |||||
Maturity date | [17] | Apr. 12, 2020 | |||||
Effective annual interest rate | [17] | 18.00% | |||||
Debt instrument, balance | [17] | $ 95,000 | 180,000 | ||||
Note Payable Eighteen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [18] | $ 180,000 | |||||
Origination date | [18] | Nov. 5, 2019 | |||||
Maturity date | [18] | May 3, 2020 | |||||
Effective annual interest rate | [18] | 18.00% | |||||
Debt instrument, balance | [18] | $ 0 | 180,000 | ||||
Note Payable Nineteen [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [19] | $ 90,000 | |||||
Origination date | [19] | Nov. 12, 2019 | |||||
Maturity date | [19] | May 10, 2020 | |||||
Effective annual interest rate | [19] | 18.00% | |||||
Debt instrument, balance | [19] | $ 0 | 90,000 | ||||
Note Payable Twenty [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [20] | $ 100,000 | |||||
Origination date | [20] | Nov. 19, 2019 | |||||
Maturity date | [20] | Nov. 19, 2020 | |||||
Effective annual interest rate | [20] | 18.00% | |||||
Debt instrument, balance | [20] | $ 0 | 50,000 | ||||
Note Payable Twenty One [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [21] | $ 75,000 | |||||
Origination date | [21] | Nov. 20, 2019 | |||||
Maturity date | [21] | May 20, 2020 | |||||
Effective annual interest rate | [21] | 16.00% | |||||
Debt instrument, balance | [21] | $ 0 | 75,000 | ||||
Note Payable Twenty Two [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [22] | $ 455,670 | |||||
Origination date | [22] | Dec. 17, 2019 | |||||
Maturity date | [22] | Jun. 4, 2022 | |||||
Effective annual interest rate | [22] | 12.00% | |||||
Debt instrument, balance | [22] | $ 408,875 | 455,670 | ||||
Note Payable Twenty Three [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [23] | $ 134,386 | |||||
Origination date | [23] | Dec. 20, 2019 | |||||
Debt instrument, balance | [23] | 134,386 | |||||
Note Payable Twenty Four [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Origination date | [24] | Dec. 31, 2019 | |||||
Debt instrument, balance | [24] | $ 12,219 | $ 17,400 | ||||
Note Payable Twenty Five [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [25] | $ 201,000 | |||||
Origination date | [25] | Jan. 30, 2020 | |||||
Maturity date | [25] | Jun. 1, 2020 | |||||
Effective annual interest rate | [25] | 12.00% | |||||
Debt instrument, balance | [25] | $ 183,000 | |||||
Note Payable Twenty Six [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [26] | $ 125,000 | |||||
Origination date | [26] | Jan. 31, 2020 | |||||
Maturity date | [26] | Jan. 31, 2021 | |||||
Effective annual interest rate | [26] | 7.50% | |||||
Debt instrument, balance | [26] | $ 0 | |||||
Note Payable Twenty Seven [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [27] | $ 225,000 | |||||
Origination date | [27] | Feb. 14, 2020 | |||||
Maturity date | [27] | Jan. 14, 2021 | |||||
Effective annual interest rate | [27] | 25.00% | |||||
Debt instrument, balance | [27] | $ 18,750 | |||||
Note Payable Twenty Eight [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [28] | $ 90,000 | |||||
Origination date | [28] | Feb. 18, 2020 | |||||
Maturity date | [28] | Feb. 18, 2021 | |||||
Effective annual interest rate | [28] | 18.00% | |||||
Debt instrument, balance | [28] | $ 0 | |||||
Note Payable Twenty Nine [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [29] | $ 180,000 | |||||
Origination date | [29] | Feb. 20, 2020 | |||||
Maturity date | [29] | Feb. 20, 2021 | |||||
Effective annual interest rate | [29] | 18.00% | |||||
Debt instrument, balance | [29] | $ 0 | |||||
Note Payable Thirty [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [30] | $ 200,000 | |||||
Origination date | [30] | Mar. 6, 2020 | |||||
Maturity date | [30] | Jul. 6, 2021 | |||||
Effective annual interest rate | [30] | 12.00% | |||||
Debt instrument, balance | [30] | $ 200,000 | |||||
Note Payable Thirty One [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [31] | $ 722,422 | |||||
Origination date | [31] | Mar. 10, 2020 | |||||
Maturity date | [31] | Feb. 8, 2024 | |||||
Effective annual interest rate | [31] | 11.50% | |||||
Debt instrument, balance | [31] | $ 679,609 | |||||
Note Payable Thirty Two [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [32] | $ 90,000 | |||||
Origination date | [32] | Mar. 11, 2020 | |||||
Maturity date | [32] | Sep. 11, 2020 | |||||
Effective annual interest rate | [32] | 18.00% | |||||
Debt instrument, balance | [32] | $ 0 | |||||
Note Payable Thirty Three [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [33] | $ 300,000 | |||||
Origination date | [33] | Mar. 26, 2020 | |||||
Maturity date | [33] | Mar. 26, 2021 | |||||
Effective annual interest rate | [33] | 6.00% | |||||
Debt instrument, balance | [33] | $ 300,000 | |||||
Note Payable Thirty Four [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [34] | $ 150,000 | |||||
Origination date | [34] | Apr. 1, 2020 | |||||
Maturity date | [34] | Oct. 1, 2020 | |||||
Effective annual interest rate | [34] | 20.00% | |||||
Debt instrument, balance | [34] | $ 0 | |||||
Note Payable Thirty Five [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [35] | $ 8,000 | |||||
Origination date | [35] | Apr. 15, 2020 | |||||
Maturity date | [35] | May 15, 2021 | |||||
Debt instrument, balance | [35] | $ 8,000 | |||||
Note Payable Thirty Six [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [36] | $ 18,343 | |||||
Origination date | [36] | Apr. 15, 2020 | |||||
Maturity date | [36] | May 15, 2021 | |||||
Debt instrument, balance | [36] | $ 18,343 | |||||
Note Payable Thirty Seven [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [37] | $ 180,000 | |||||
Origination date | [37] | Apr. 25, 2020 | |||||
Maturity date | [37] | Oct. 25, 2020 | |||||
Effective annual interest rate | [37] | 18.00% | |||||
Debt instrument, balance | [37] | $ 0 | |||||
Note Payable Thirty Eight [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [38] | $ 450,000 | |||||
Origination date | [38] | May 1, 2020 | |||||
Maturity date | [38] | Oct. 31, 2020 | |||||
Effective annual interest rate | [38] | 18.00% | |||||
Debt instrument, balance | [38] | $ 0 | |||||
Note Payable Thirty Nine [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [39] | $ 100,000 | |||||
Origination date | [39] | May 20, 2020 | |||||
Maturity date | [39] | Nov. 20, 2020 | |||||
Effective annual interest rate | [39] | 18.00% | |||||
Debt instrument, balance | [39] | $ 0 | |||||
Note Payable Forty [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [40] | $ 100,000 | |||||
Origination date | [40] | Jun. 10, 2020 | |||||
Maturity date | [40] | Dec. 10, 2020 | |||||
Debt instrument, balance | [40] | $ 100,000 | |||||
Note Payable Forty One [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [41] | $ 75,000 | |||||
Origination date | [41] | Jun. 15, 2020 | |||||
Maturity date | [41] | Jun. 15, 2021 | |||||
Effective annual interest rate | [41] | 18.00% | |||||
Debt instrument, balance | [41] | $ 75,000 | |||||
Note Payable Forty Two [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [42] | $ 101,000 | |||||
Origination date | [42] | Jun. 18, 2020 | |||||
Maturity date | [42] | Dec. 18, 2020 | |||||
Debt instrument, balance | [42] | $ 101,000 | |||||
Note Payable Forty Three [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [43] | $ 50,000 | |||||
Origination date | [43] | Jun. 29, 2020 | |||||
Maturity date | [43] | Sep. 29, 2020 | |||||
Debt instrument, balance | [43] | $ 0 | |||||
Note Payable Forty Four [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [44] | $ 102,000 | |||||
Origination date | [44] | Jul. 3, 2020 | |||||
Maturity date | [44] | Oct. 3, 2020 | |||||
Debt instrument, balance | [44] | $ 72,188 | |||||
Note Payable Forty Five [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [45] | $ 150,000 | |||||
Origination date | [45] | Jul. 31, 2020 | |||||
Maturity date | [45] | Jul. 31, 2021 | |||||
Effective annual interest rate | [45] | 12.00% | |||||
Debt instrument, balance | [45] | $ 0 | |||||
Note Payable Forty Six [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [46] | $ 150,000 | |||||
Origination date | [46] | Aug. 5, 2020 | |||||
Maturity date | [46] | Aug. 5, 2021 | |||||
Effective annual interest rate | [46] | 12.00% | |||||
Debt instrument, balance | [46] | $ 134,400 | |||||
Note Payable Forty Seven [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [47] | $ 350,000 | |||||
Origination date | [47] | Sep. 3, 2020 | |||||
Maturity date | [47] | Sep. 3, 2021 | |||||
Effective annual interest rate | [47] | 12.00% | |||||
Debt instrument, balance | [47] | $ 392,000 | |||||
Note Payable Forty Eight [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [48] | $ 100,000 | |||||
Origination date | [48] | Sep. 10, 2020 | |||||
Maturity date | [48] | Sep. 10, 2021 | |||||
Effective annual interest rate | [48] | 12.00% | |||||
Debt instrument, balance | [48] | $ 100,000 | |||||
Note Payable Forty Nine [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [49] | $ 250,000 | |||||
Origination date | [49] | Oct. 1, 2020 | |||||
Maturity date | [49] | Jan. 2, 2021 | |||||
Effective annual interest rate | [49] | 8.00% | |||||
Debt instrument, balance | [49] | $ 250,000 | |||||
Note Payable Fifty [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [50] | $ 100,000 | |||||
Origination date | [50] | Oct. 6, 2020 | |||||
Maturity date | [50] | Oct. 6, 2021 | |||||
Effective annual interest rate | [50] | 12.00% | |||||
Debt instrument, balance | [50] | $ 100,000 | |||||
Note Payable Fifty One [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [51] | $ 200,000 | |||||
Origination date | [51] | Oct. 13, 2020 | |||||
Maturity date | [51] | Oct. 13, 2021 | |||||
Effective annual interest rate | [51] | 12.00% | |||||
Debt instrument, balance | [51] | $ 200,000 | |||||
Note Payable Fifty Two [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [52] | $ 250,000 | |||||
Origination date | [52] | Oct. 21, 2020 | |||||
Maturity date | [52] | Apr. 21, 2021 | |||||
Effective annual interest rate | [52] | 8.00% | |||||
Debt instrument, balance | [52] | $ 250,000 | |||||
Note Payable Fifty Three [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [53] | $ 450,000 | |||||
Origination date | [53] | Nov. 1, 2020 | |||||
Maturity date | [53] | Apr. 30, 2021 | |||||
Effective annual interest rate | [53] | 20.00% | |||||
Debt instrument, balance | [53] | $ 450,000 | |||||
Note Payable Fifty Four [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [54] | $ 150,000 | |||||
Origination date | [54] | Nov. 1, 2020 | |||||
Maturity date | [54] | Apr. 30, 2021 | |||||
Effective annual interest rate | [54] | 20.00% | |||||
Debt instrument, balance | [54] | $ 150,000 | |||||
Note Payable Fifty Five [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [55] | $ 118,049 | |||||
Origination date | [55] | Nov. 19, 2020 | |||||
Maturity date | [55] | Nov. 19, 2021 | |||||
Effective annual interest rate | [55] | 18.00% | |||||
Debt instrument, balance | [55] | $ 118,049 | |||||
Note Payable Fifty Six [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [56] | $ 109,200 | |||||
Origination date | [56] | Nov. 20, 2020 | |||||
Maturity date | [56] | May 21, 2021 | |||||
Effective annual interest rate | [56] | 18.00% | |||||
Debt instrument, balance | [56] | $ 109,200 | |||||
Note Payable Fifty Seven [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [57] | $ 60,000 | |||||
Origination date | [57] | Dec. 16, 2020 | |||||
Maturity date | [57] | Dec. 16, 2021 | |||||
Effective annual interest rate | [57] | 18.00% | |||||
Debt instrument, balance | [57] | $ 60,000 | |||||
Note Payable Fifty Eight [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [58] | $ 40,000 | |||||
Origination date | [58] | Jan. 6, 2021 | |||||
Maturity date | [58] | Jan. 7, 2022 | |||||
Effective annual interest rate | [58] | 18.00% | |||||
Note Payable Fifty Nine [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [59] | $ 117,600 | |||||
Origination date | [59] | Mar. 1, 2021 | |||||
Maturity date | [59] | Apr. 21, 2021 | |||||
Effective annual interest rate | [59] | 8.00% | |||||
Note Payable Sixty [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [60] | $ 50,000 | |||||
Origination date | [60] | Mar. 4, 2021 | |||||
Maturity date | [60] | Mar. 4, 2022 | |||||
Effective annual interest rate | [60] | 12.00% | |||||
Note Payable Sixty One [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [61] | $ 273,187 | |||||
Origination date | [61] | Mar. 31, 2021 | |||||
Maturity date | [61] | Dec. 1, 2021 | |||||
Note Payable Sixty Two [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [62] | $ 1,000,000 | |||||
Origination date | [62] | Apr. 9, 2021 | |||||
Maturity date | [62] | Oct. 6, 2021 | |||||
Effective annual interest rate | [62] | 8.00% | |||||
Note Payable Sixty Three [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [63] | $ 591,000 | |||||
Origination date | [63] | Apr. 18, 2021 | |||||
Maturity date | [63] | Sep. 1, 2023 | |||||
Note Payable Sixty Four [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [64] | $ 639,956 | |||||
Origination date | [64] | Apr. 21, 2021 | |||||
Maturity date | [64] | Apr. 22, 2021 | |||||
Effective annual interest rate | [64] | 8.00% | |||||
Note Payable Sixty Five [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [65] | $ 151,688 | |||||
Origination date | [65] | Apr. 22, 2021 | |||||
Maturity date | [65] | May 1, 2021 | |||||
Note Payable Sixty Six [Member] | |||||||
Short-term Debt [Line Items] | |||||||
Original amount | [66] | $ 190,000 | |||||
Origination date | [66] | Apr. 30, 2021 | |||||
Maturity date | [66] | Oct. 30, 2021 | |||||
[1] | On March 4, 2018, the Company entered into a promissory note with an unrelated party to develop a new product. The new product has yet to be produced. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note or convert the note balance into equity. | ||||||
[2] | On January 9, 2019, the Company accepted a loan from Amazon Lending for $ 7,000 11,000 26,000 | ||||||
[3] | On November 1, 2018, the Company entered into a promissory note with an unrelated party for working capital. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note or convert the note balance into equity. | ||||||
[4] | On December 31, 2018, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated March 10, 2020, with the unrelated party. | ||||||
[5] | On January 14, 2019, the Company entered into a promissory note with an unrelated party for working capital. The Company and the unrelated party are in discussions to consolidate this note which is in default into a new current note, pay the balance on the note, or convert the note balance into equity. | ||||||
[6] | On March 1, 2019, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated September 30, 2019. | ||||||
[7] | On May 1, 2019, the Company entered into a promissory note with an unrelated party for working capital. The balance of the note was consolidated into a new note dated May 1, 2020. | ||||||
[8] | On July 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated February 14, 2020. | ||||||
[9] | On July 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 | ||||||
[10] | On August 22, 2019, the Company entered into a promissory note with an unrelated party. The note, which is in default, requires the Company to issue 10,000 | ||||||
[11] | On August 26, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated February 20, 2020. | ||||||
[12] | On September 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 | ||||||
[13] | On September 13, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 | ||||||
[14] | On September 13, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.10 | ||||||
[15] | On September 23, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated March 11, 2020. | ||||||
[16] | On September 30, 2019, the Company entered into a promissory note. The balance of the note was consolidated into a new note dated April 1, 2020. | ||||||
[17] | On October 15, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 22, 2021. | ||||||
[18] | On November 5, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 25, 2021. | ||||||
[19] | On November 12, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into shares of the Company’s Common Stock at $ 0.067 | ||||||
[20] | On November 19, 2019, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 19, 2020. | ||||||
[21] | On November 20, 2019, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 20, 2020. | ||||||
[22] | On December 17, 2019, the Company entered into a secured promissory note with an unrelated party. The balance of the note was consolidated into a new note dated April 18, 2021. | ||||||
[23] | On December 20, 2019, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated March 10, 2020. | ||||||
[24] | On December 20, 2018, the Company entered into a loan agreement with American Express. The Company makes monthly payments to satisfy the loan agreement. | ||||||
[25] | On January 30, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated April 18, 2021. | ||||||
[26] | On January 31, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. | ||||||
[27] | On February 14, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. | ||||||
[28] | On February 18, 2020, the Company entered into a secured promissory note with an unrelated party. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 | ||||||
[29] | On February 20, 2020, the Company entered into a secured promissory note with an unrelated party. The balance of the note was converted into shares of the Company’s Common Stock at $ 0.10 | ||||||
[30] | On March 6, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[31] | On March 10, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[32] | On March 11, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated September 10, 2020. | ||||||
[33] | On March 26, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[34] | On April 1, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated November 1, 2020. | ||||||
[35] | On April 15, 2020, the Company received an Economic Injury Disaster Loan (EIDL). The loan has been forgiven. | ||||||
[36] | On April 15, 2020, the Company received a Paycheck Protection Program Loan. The loan has been forgiven. | ||||||
[37] | On April 25, 2020, the Company entered into a secured promissory note with an unrelated party to manufacture inventory. The balance of the note was consolidated into a new note dated October 13, 2020. | ||||||
[38] | On May 1, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated October 31, 2020. | ||||||
[39] | On May 20, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note and the earned interest was rolled into a new note dated November 20, 2020. | ||||||
[40] | On June 10, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. | ||||||
[41] | On June 15, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[42] | On June 18, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. | ||||||
[43] | On June 29, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. | ||||||
[44] | On July 3, 2020, the Company entered into a promissory note with an unrelated party. The balance of the note was consolidated into a new note dated March 31, 2021. | ||||||
[45] | On July 31, 2020, the Company entered into a promissory note with an unrelated party. The note was paid in full. | ||||||
[46] | On August 5, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[47] | On September 3, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[48] | On September 10, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[49] | On October 1, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated into a new note dated April 21, 2021. | ||||||
[50] | On October 6, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[51] | On October 13, 2020, the Company entered into a promissory note with an unrelated party. The Company and the unrelated party are in discussions regarding the note, which is in default. | ||||||
[52] | On October 21, 2020, the Company entered into a secured promissory note with a related party. The balance of the note was consolidated into a new note dated April 21, 2021. | ||||||
[53] | On November 1, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[54] | On November 1, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[55] | On November 19, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[56] | On November 20, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[57] | On December 16, 2020, the Company entered into a promissory note with an unrelated party. | ||||||
[58] | On January 6, 2021, the Company entered into a promissory note with an unrelated party. | ||||||
[59] | On March 1, 2021, a related party advanced money that was consolidated into a new note dated April 21, 2021. | ||||||
[60] | On March 4, 2021, the Company entered into a promissory note with an unrelated party. The Company and unrelated party are in discussions regarding the note, which is in default. | ||||||
[61] | On March 31, 2021, the Company entered into a forbearance agreement with an unrelated party to refinance existing loan amounts of $ 273,187 | ||||||
[62] | On April 9, 2021, the Company entered into a bridge loan agreement with an related party. | ||||||
[63] | On April 18, 2021, the Company entered into a secured promissory note with an unrelated party to refinance existing loan amounts of $ 408,875 183,000 | ||||||
[64] | On April 21, 2021, the Company entered into a settlement agreement with a related party and paid off $ 617,600 | ||||||
[65] | On April 22, 2021, the Company entered into a settlement agreement with an unrelated party and paid off $ 95,000 | ||||||
[66] | On April 30, 2021, an officer of the Company loaned $ 190,000 |
SCHEDULE OF NOTE PAYABLE (Det_2
SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical) - USD ($) | Sep. 08, 2021 | Aug. 12, 2021 | Jul. 22, 2021 | Apr. 22, 2021 | Jan. 10, 2020 | Aug. 22, 2019 | Jul. 11, 2019 | Jan. 09, 2019 | Sep. 30, 2019 | Jan. 31, 2019 | Jan. 31, 2018 | Nov. 30, 2019 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Apr. 21, 2021 | Apr. 18, 2021 | Apr. 17, 2021 | Mar. 31, 2021 | Feb. 20, 2020 | Feb. 18, 2020 | Nov. 12, 2019 | Sep. 13, 2019 | Sep. 05, 2019 | Jul. 15, 2019 | Jun. 30, 2017 | Dec. 11, 2015 | Dec. 15, 2014 |
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||
Loans received | $ 1,713,924 | $ 1,517,407 | ||||||||||||||||||||||||||
Shares issued price per share | $ 0.22 | $ 0.50 | $ 0.008 | $ 0.50 | $ 0.01 | $ 0.001 | ||||||||||||||||||||||
Number of new stock issued | 310,000 | 310,000 | 1,300,000 | 11,000,000 | 400,000 | 466,667 | 1,650,000 | 17,275,871 | ||||||||||||||||||||
Forbearance agreement for existing loan | $ 273,187 | |||||||||||||||||||||||||||
Settlement Agreement [Member] | ||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||
Principal and Interest paid off | $ 617,600 | |||||||||||||||||||||||||||
Principal and interest paid-off to unrelated party | $ 95,000 | |||||||||||||||||||||||||||
Unrelated Party [Member] | Note Payable Ten [Member] | ||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||
Number of new stock issued | 10,000 | |||||||||||||||||||||||||||
Officer [Member] | ||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||
Loan received from officer | $ 190,000 | |||||||||||||||||||||||||||
Secured Promissory Note [Member] | ||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||
Shares issued price per share | $ 0.10 | $ 0.10 | $ 0.067 | $ 0.10 | $ 0.10 | $ 0.10 | ||||||||||||||||||||||
Refinancing loan | $ 183,000 | $ 408,875 | ||||||||||||||||||||||||||
Amazon Lending [Member] | ||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||
Loans received | $ 26,000 | $ 11,000 | $ 7,000 |
NOTES PAYABLE _ WORKING CAPIT_3
NOTES PAYABLE – WORKING CAPITAL (Details Narrative) - USD ($) | Sep. 21, 2021 | Sep. 08, 2021 | Sep. 03, 2021 | Aug. 12, 2021 | Jul. 22, 2021 | Jul. 21, 2021 | Sep. 30, 2019 | Jan. 31, 2019 | Jan. 31, 2018 | Nov. 30, 2019 | Sep. 30, 2021 | Sep. 30, 2020 | Jun. 30, 2021 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Jul. 26, 2021 | Apr. 22, 2021 | Jun. 30, 2017 | Dec. 11, 2015 | Jan. 15, 2015 | Dec. 15, 2014 |
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Face Amount | $ 151,688 | ||||||||||||||||||||||
Common Stock, Shares, Issued | 120,508,194 | 96,027,242 | 120,508,194 | 72,807,929 | |||||||||||||||||||
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||
Stock Issued During Period, Shares, New Issues | 310,000 | 310,000 | 1,300,000 | 11,000,000 | 400,000 | 466,667 | 1,650,000 | 17,275,871 | |||||||||||||||
Shares Issued, Price Per Share | $ 0.22 | $ 0.50 | $ 0.008 | $ 0.50 | $ 0.01 | $ 0.001 | |||||||||||||||||
Amortization of Debt Discount (Premium) | $ 1,411,203 | ||||||||||||||||||||||
Convertion of short term notes, face value | $ 1,713,924 | $ 1,517,407 | |||||||||||||||||||||
Stock Issued During Period, Value, Other | $ 208,331 | ||||||||||||||||||||||
Gain (Loss) on Extinguishment of Debt | 87,575 | $ 68,925 | $ 725,723 | 919,242 | 916,204 | ||||||||||||||||||
Long-term Debt | 4,672,096 | 3,595,561 | |||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ 1,090,696 | $ 1,090,696 | |||||||||||||||||||||
Interest Expense | 382,601 | 681,076 | $ 1,500,744 | 1,507,662 | 2,292,957 | 1,601,851 | |||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 1 | ||||||||||||||||||||||
Loss on extinguishment of debt | (87,575) | $ (68,925) | $ (725,723) | $ (919,242) | (916,204) | ||||||||||||||||||
Preferred B Units [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Conversion of shares | 248,944 | 248,944 | |||||||||||||||||||||
Conversion shares, amount | $ 2,690,069 | $ 2,690,069 | |||||||||||||||||||||
Notes Payable [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Convertion of short term notes, face value | $ 1,080,000 | ||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 9,700,000 | ||||||||||||||||||||||
Stock Issued During Period, Value, Other | $ 1,651,900 | ||||||||||||||||||||||
Notes Payable Two [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Issuer | Company and the Company’s wholly owned operating subsidiary | Company and the Company’s wholly owned operating subsidiary | |||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 500,000 | 300,000 | |||||||||||||||||||||
Notes Payable One [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,169,100 | $ 2,169,100 | $ 2,169,100 | ||||||||||||||||||||
Common Stock, Shares, Issued | 600,000 | 600,000 | 600,000 | ||||||||||||||||||||
Debt Instrument, Payment Terms | mature in 30-360 days | mature in 30-360 days | |||||||||||||||||||||
Debt Instrument, Collateral | The notes are secured by a pledge of the Company’s assets. | ||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 100,000 | 34,489 | 1,220,000 | 125,000 | |||||||||||||||||||
Convertion of short term notes, face value | $ 3,166,973 | $ 3,166,973 | |||||||||||||||||||||
Gain (Loss) on Extinguishment of Debt | $ 725,723 | $ (725,723) | |||||||||||||||||||||
Debt Instrument, Description | sale of additional short-term notes | sale of additional short-term notes | |||||||||||||||||||||
Warrants issued to purchase of common stock | 17,333,333 | ||||||||||||||||||||||
Interest Expense | $ 839,434 | $ 839,434 | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 17,333,333 | 17,333,333 | |||||||||||||||||||||
Loss on extinguishment of debt | (725,723) | $ 725,723 | |||||||||||||||||||||
Short-term Debt [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,869,171 | $ 3,104,441 | |||||||||||||||||||||
Debt Instrument, Collateral | The notes are secured by a pledge of certain of the Company’s current inventory and the Chief Executive Officer’s personal guaranty. | The notes are secured by a pledge of certain of the Company’s current inventory and Chief Executive Officer’s personal guaranty. | |||||||||||||||||||||
Debt Instrument, Maturity Date, Description | These short term working capital notes mature in 30-180 days. | These short-term working capital notes mature in 30-180 days. | |||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 17,275,871 | 1,550,000 | |||||||||||||||||||||
Issuance of warrants to purchase of stock. | 2,550,000 | 125,000 | |||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 300,000 | ||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.50 | ||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $ 1,660,112 | $ 1,134,368 | |||||||||||||||||||||
Amortization of Debt Discount (Premium) | $ 1,411,203 | 1,068,784 | |||||||||||||||||||||
On July 6, 2017 [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Issuance Date | Jul. 6, 2017 | ||||||||||||||||||||||
Debt Instrument, Face Amount | $ 250,000 | ||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | ||||||||||||||||||||||
Common Stock, Shares, Issued | 250,000 | ||||||||||||||||||||||
Debt Instrument, Payment Terms | payments equal to 75-100% of current sales | ||||||||||||||||||||||
Common Stock, Par or Stated Value Per Share | $ 0.50 | ||||||||||||||||||||||
Common Stock, Value, Subscriptions | $ 125,000 | ||||||||||||||||||||||
Long-term Debt | 4,672,096 | $ 3,595,561 | |||||||||||||||||||||
In April, 2018 [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Face Amount | $ 250,000 | ||||||||||||||||||||||
Debt Instrument, Issuer | Company’s wholly-owned operating subsidiary | ||||||||||||||||||||||
On January 15, 2015 [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Common Stock, Shares, Issued | 300,000 | ||||||||||||||||||||||
In October and December, 2018 [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Debt Instrument, Face Amount | $ 425,000 | ||||||||||||||||||||||
Debt Instrument, Issuer | Company’s wholly-owned operating subsidiary | ||||||||||||||||||||||
Three months ending March 31, 2019 [Member] | |||||||||||||||||||||||
Extinguishment of Debt [Line Items] | |||||||||||||||||||||||
Secured Debt | $ 4,988,633 | $ 4,988,633 | $ 4,988,633 | $ 4,672,096 |
CONVERTIBLE DEBENTURE _ RELAT_2
CONVERTIBLE DEBENTURE – RELATED PARTY (Details Narrative) - USD ($) | 6 Months Ended | 9 Months Ended | 12 Months Ended | |||||||||||||
Jun. 30, 2021 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2018 | Jul. 26, 2021 | Apr. 22, 2021 | Oct. 31, 2020 | Dec. 31, 2019 | Nov. 30, 2019 | Sep. 30, 2019 | Jan. 31, 2019 | Jun. 19, 2017 | Sep. 16, 2016 | Jan. 15, 2015 | Dec. 15, 2014 | |
Short-term Debt [Line Items] | ||||||||||||||||
Debt Instrument, Face Amount | $ 151,688 | |||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | 5 years | 5 years | 3 years | ||||||||||||
Conversion of debenture to common stock | 690,000 | 690,000 | ||||||||||||||
Conversion cf accrued interest to common stock | 164,424 | |||||||||||||||
Debt Instrument, Unamortized Discount | $ 777,610 | $ 370,584 | $ 86,000 | $ 819,500 | $ 57,467 | |||||||||||
Proceeds from Issuance of Debt | 270,000 | |||||||||||||||
Long-term Debt | $ 4,672,096 | $ 3,595,561 | ||||||||||||||
Common stock market price | $ 0.06345 | $ 0.104 | ||||||||||||||
Convertible Debt | $ 0 | $ 0 | ||||||||||||||
Debt Issuance Costs, Net | 0 | $ 0 | ||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 1 | |||||||||||||||
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||
Convertible debenture related party, net discount | $ 2,110 | $ 47,110 | ||||||||||||||
Minimum [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Common stock market price | $ 0.02 | |||||||||||||||
Maximum [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Common stock market price | $ 0.50 | |||||||||||||||
Convertible Debenture Holder [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Conversion cf accrued interest to common stock | 60,980 | |||||||||||||||
Debt Instrument, Unamortized Discount | $ 137,110 | $ 227,110 | ||||||||||||||
During the year ended December 31, 2018 [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Convertible Debt, Current | 2,060,000 | 2,060,000 | 2,060,000 | $ 2,060,000 | ||||||||||||
Deposit Liabilities, Accrued Interest | $ 280,529 | $ 280,529 | $ 280,529 | $ 280,529 | ||||||||||||
Conversion of Stock, Shares Issued | 4,681,058 | 4,681,058 | 4,681,058 | 4,681,058 | ||||||||||||
Year Ended December 31 2019 [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Debt Instrument, Face Amount | $ 345,000 | |||||||||||||||
Year ended December 31, 2018 [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Debt Instrument, Description | Company entered into several convertible debt instruments with stockholders | |||||||||||||||
Debt Instrument, Face Amount | $ 345,000 | |||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||
Debt Instrument, Unamortized Discount | 270,000 | $ 270,000 | ||||||||||||||
Proceeds from Issuance of Debt | 270,000 | |||||||||||||||
Debt Instrument, Convertible, Carrying Amount of Equity Component | 0 | 0 | ||||||||||||||
Long-term Debt | $ 0 | $ 297,890 | ||||||||||||||
Convertible Debenture Two [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Debt Instrument, Issuer | Company | Company | ||||||||||||||
Debt Instrument, Description | Convertible Debentures | |||||||||||||||
Convertible Debenture One [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Debt Instrument, Description | Convertible Debentures | convertible debentures | ||||||||||||||
Debt Instrument, Face Amount | $ 2,405,000 | $ 2,405,000 | ||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | 12.00% | 12.00% | |||||||||||||
Debt Instrument, Payment Terms | payable in Common Stock at maturity | payable in Common Stock at maturity | ||||||||||||||
Debt Instrument, Convertible, Terms of Conversion Feature | may be converted into Common Stock at a price of $ | |||||||||||||||
Common Stock, Convertible, Conversion Price, Decrease | $ 0.50 | $ 0.50 | ||||||||||||||
Common Stock, Convertible, Conversion Price, Increase | $ 1 | $ 1 | $ 1 | |||||||||||||
Stock Redeemed or Called During Period, Value | $ 3,000,000 | $ 3,000,000 | ||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||
Warrants issued to purchase of common stock | 2,405,000 | |||||||||||||||
Proceeds from Convertible Debt | $ 2,405,000 | $ 2,405,000 | ||||||||||||||
Long-term Debt | $ 345,000 | |||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 2,405,000 | |||||||||||||||
Common Stock, Par or Stated Value Per Share | $ 1 | |||||||||||||||
Convertible debenture related party, net discount | $ 2,110 | $ 47,110 | ||||||||||||||
Convertible Debenture One [Member] | Minimum [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Common stock market price | $ 0.035 | $ 0.05 | ||||||||||||||
Convertible Debenture One [Member] | Maximum [Member] | ||||||||||||||||
Short-term Debt [Line Items] | ||||||||||||||||
Common stock market price | $ 2.50 | $ 2.50 |
EMBEDDED DERIVATIVES _ FINANC_2
EMBEDDED DERIVATIVES – FINANCIAL INSTRUMENTS (Details Narrative) - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2018 | |
Accounting Policies [Abstract] | |||
Fair value of financial instrument | $ 0 | $ 0 | |
Derivative expenses | $ 0 | $ 0 | |
Debt Instrument, Convertible, Conversion Price | $ 0.50 |
SCHEDULE OF DEFERRED TAX ASSETS
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Income Tax Disclosure [Abstract] | |||
Net operating loss carryforward | $ 5,409,769 | $ 4,382,850 | $ 3,126,823 |
Total deferred tax asset | 5,409,769 | 4,382,850 | 3,126,823 |
Less: Valuation allowance | (5,409,769) | (4,382,850) | (3,126,823) |
Net deferred tax asset |
SCHEDULE OF EFFECTIVE INCOME TA
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2021 | Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | ||
Federal statutory rate | (21.00%) | (21.00%) |
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent | 0.00% | (0.00%) |
Change in valuation allowance | 21.00% | 21.00% |
Effective tax rate | 0.00% | 0.00% |
State taxes, net of federal benefit | (0.00%) | 0.00% |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Income Tax Disclosure [Abstract] | |||
Operating loss carry forwords | $ 25,760,803 | $ 20,870,713 | $ 14,889,631 |
Less: Valuation allowance | $ 5,409,769 | $ 4,382,850 | $ 3,126,823 |
Valuation allowance description | As a result, management determined it was more likely than not deferred tax assets will not be realized as of September 30, 2021, and December 31, 2020, and recognized 100% valuation allowance for each period. | As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2020 and December 31, 2019 and recognized 100% valuation allowance for each period. |
SHARE CAPITAL (Details Narrativ
SHARE CAPITAL (Details Narrative) | Sep. 21, 2021shares | Sep. 08, 2021shares | Sep. 03, 2021shares | Aug. 12, 2021shares | Aug. 04, 2021shares | Aug. 03, 2021shares | Jul. 30, 2021shares | Jul. 29, 2021shares | Jul. 22, 2021shares | Jul. 21, 2021shares | Jun. 30, 2021USD ($)$ / sharesshares | Jun. 29, 2021$ / sharesshares | Jun. 28, 2021$ / sharesshares | Jun. 21, 2021$ / sharesshares | Jun. 18, 2021$ / sharesshares | Jun. 15, 2021$ / sharesshares | Jun. 14, 2021$ / sharesshares | Apr. 22, 2021USD ($)shares | Apr. 20, 2021shares | Apr. 09, 2021USD ($)$ / sharesshares | Aug. 06, 2017shares | Jul. 06, 2017USD ($)Tradingdays | Jun. 19, 2017$ / sharesshares | Dec. 11, 2015USD ($)$ / shares | Jan. 15, 2015USD ($)$ / sharesshares | Dec. 15, 2014USD ($)$ / sharesshares | Dec. 31, 2019USD ($)$ / sharesshares | Nov. 30, 2019USD ($)$ / sharesshares | Sep. 30, 2019USD ($)$ / sharesshares | Jan. 31, 2019USD ($)Tradingdays$ / sharesshares | May 31, 2018shares | Jan. 31, 2018USD ($)$ / sharesshares | Jun. 30, 2017USD ($)$ / sharesshares | Nov. 30, 2019USD ($)$ / sharesshares | Sep. 30, 2021USD ($)$ / sharesshares | Mar. 31, 2021shares | Sep. 30, 2020USD ($) | Jun. 30, 2020shares | Jun. 30, 2021USD ($)$ / sharesshares | Sep. 30, 2021USD ($)$ / sharesshares | Sep. 30, 2020USD ($) | Sep. 30, 2019USD ($)$ / sharesshares | Dec. 31, 2020USD ($)$ / sharesshares | Dec. 31, 2019USD ($)$ / sharesshares | Jun. 30, 2019USD ($) | Dec. 31, 2016shares | Dec. 31, 2021shares | Jul. 26, 2021$ / sharesshares | Jul. 25, 2021shares | Jun. 11, 2021$ / sharesshares | Nov. 30, 2020$ / sharesshares | Oct. 31, 2020$ / sharesshares | Dec. 31, 2018shares | Apr. 30, 2018$ / shares | Sep. 16, 2016$ / sharesshares |
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, shares authorized | 100,000,000 | 600,000,000 | 600,000,000 | 600,000,000 | 100,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, par value | $ / shares | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock shares authorized | 1,000,000 | 10,000,000 | 10,000,000 | 1,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, par value | $ / shares | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 150,000 | 8,750,000 | 6,000,000 | 1,500,000 | 9,700,000 | 300,000 | 2,700,000 | ||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.01 | $ 0.001 | $ 0.22 | $ 0.50 | $ 0.50 | $ 0.22 | $ 0.008 | ||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Value, Issued for Services | $ | $ 6,000 | $ 180,000 | $ 375,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Purchase of Assets | 3,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Assets, Net | $ | $ 50,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Value, Purchase of Assets | $ | $ 24,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 500,000 | 50,000 | 175,000 | 50,000 | 2,500,000 | 50,000 | 2,500 | 2,405,000 | |||||||||||||||||||||||||||||||||||||||||||||||
Stock Redeemed or Called During Period, Shares | 9,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture | 17,421,000 | 2,800,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture | $ | $ 1,400,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt outstanding, value | $ | $ 151,688 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares, Issued | 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.50 | $ 1 | $ 0.10 | $ 0.10 | $ 0.26 | $ 1 | $ 1 | $ 0.10 | $ 0.50 | $ 1 | |||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 310,000 | 310,000 | 1,300,000 | 11,000,000 | 400,000 | 466,667 | 1,650,000 | 17,275,871 | |||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ | $ 370,584 | $ 86,000 | $ 819,500 | $ 57,467 | $ 86,000 | $ 819,500 | $ 777,610 | $ 370,584 | |||||||||||||||||||||||||||||||||||||||||||||||
Interest Expense | $ | $ 382,601 | $ 681,076 | $ 1,500,744 | $ 1,507,662 | $ 2,292,957 | 1,601,851 | |||||||||||||||||||||||||||||||||||||||||||||||||
Professional fees | $ | $ 330,000 | 3,432,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Prepaid Expense | $ | $ 675,750 | $ 160,000 | $ 31,251 | $ 675,750 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants and rights outstanding, term | 5 years | 5 years | 5 years | 3 years | |||||||||||||||||||||||||||||||||||||||||||||||||||
Amortization of Debt Discount (Premium) | $ | $ 1,411,203 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Issuance of stock for debt | 2,000,000 | 9,700,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Stated value for issuance of stock | $ | $ 100,688 | $ 1,651,900 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Loss on extinguishment of debt | $ | $ 87,575 | $ 68,925 | $ 725,723 | $ 919,242 | $ 916,204 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Shares term | 4 years | 2 months 23 days | 1 year 18 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Cash payment for debt | $ | $ 50,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of preferred units | 7,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 0 | 0 | 0 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of warrant to purchase shares of common stock | 1 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, shares outstanding | 96,027,242 | 43,062,058 | 120,508,194 | 96,027,242 | 120,508,194 | 72,807,929 | 43,062,058 | ||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares outstanding | 319,659 | 0 | 319,659 | 0 | 0 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, shares outstanding | 72,808,058 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, shares issued | 96,027,242 | 120,508,194 | 96,027,242 | 120,508,194 | 72,807,929 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred units, per units | $ / shares | $ 7 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants | 55,220,633 | 55,220,633 | 3,395,000 | 750,000 | 2,245,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Short Term Loan [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt outstanding, value | $ | $ 1,080,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Short Term Loans [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ | $ 1,881,761 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Thirty Day Warrant [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.01 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants and Rights Outstanding | $ | $ 160,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | $ | $ 160,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.30 | $ 0.95 | $ 0.76 | $ 0.30 | $ 0.95 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.22 | $ 0.30 | $ 0.65 | $ 0.22 | $ 0.30 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Professional Services [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 166,667 | 166,667 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.50 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Professional Services [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
On August 6 2017 [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Purchase of Assets | 100,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Rocco La Vista [Member] | Two Thousand Twenty One Long Term Incentive Plan [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 753,242 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Charles A. Ross, Jr [Member] | Two Thousand Twenty One Long Term Incentive Plan [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 753,242 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Doug Grau [Member] | Two Thousand Twenty One Long Term Incentive Plan [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 753,241 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Secured Promissory Note [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt outstanding, value | $ | $ 250,000 | $ 300,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | 16.66% | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Threshold Trading Days | Tradingdays | 180 | 120 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 100,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Payable, Other Payables [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 150,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 1,400,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ | $ 86,000 | $ 812,000 | $ 86,000 | $ 812,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Interest Expense | $ | $ 228,460 | $ 25,744 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Payable, Other Payables [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.30 | $ 0.95 | $ 0.30 | $ 0.95 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Payable, Other Payables [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.22 | 0.30 | $ 0.22 | 0.30 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Payable One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt outstanding, value | $ | $ 2,169,100 | $ 2,169,100 | $ 2,169,100 | $ 2,169,100 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 100,000 | 34,489 | 1,220,000 | 125,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Interest Expense | $ | 839,434 | $ 839,434 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Loss on extinguishment of debt | $ | $ 725,723 | $ (725,723) | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of warrant to purchase shares of common stock | 17,333,333 | 17,333,333 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, shares issued | 600,000 | 600,000 | 600,000 | 600,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Payable Two [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 500,000 | 300,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Payable 3 [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 2,759,321 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 2,706.617 | 17,421,000 | 17,421,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Redeemed or Called During Period, Shares | 9,000,000 | 9,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 2,500,000 | 70,000 | 100,000 | 1,166,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | 0.70 | 0.70 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock [Member] | Minimum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.30 | $ 0.30 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrant [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 500,000 | 500,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.10 | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants | 54,445,663 | 54,445,663 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Series B Preferred Stocks [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares outstanding | 276,501 | 276,501 | 0 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common stock shares issued conversion | 800,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Series A Convertible Preferred Stock [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock shares authorized | 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Series A Convertible Preferred Stock [Member] | Maximum [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock shares authorized | 350,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 Investors [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Proceeds from Issuance or Sale of Equity | $ | $ 60,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Ronald A Smith [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 2,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Bridge loan | $ | $ 1,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exercise price of shares | $ / shares | $ 0.10 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares term | 5 years | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Chief Executive Officer And President [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued | 8,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accredited Investor [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 1,500,000 | 500,000 | 5,000,000 | 2,857,200 | 500,000 | 1,500,000 | 1,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | ||||||||||||||||||||||||||||||||||||||||||||||||
Warrants and rights outstanding, term | 3 years | 3 years | 3 years | 3 years | 3 years | 3 years | 3 years | ||||||||||||||||||||||||||||||||||||||||||||||||
Issuance of stock for debt | 15,000 | 5,000 | 50,000 | 28,572 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Stock units, per units | $ / shares | $ 7 | $ 7 | $ 7 | $ 7 | $ 7 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Number of warrant to purchase shares of common stock | 1 | 1 | 1 | 1 | 1 | 1 | 1 | ||||||||||||||||||||||||||||||||||||||||||||||||
Accredited Investor [Member] | Series B Preferred Stocks [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of preferred units | 5,000 | 5,000 | 10,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock units, per units | $ / shares | $ 7 | $ 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 15,000 | 50,000 | 28,572 | 5,000 | 15,000 | 10,000 | |||||||||||||||||||||||||||||||||||||||||||||||||
Holder [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 1,600,000 | 5,714,300 | 4,265,800 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.10 | $ 0.10 | $ 0.10 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants and rights outstanding, term | 3 years | 3 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Issuance of stock for debt | 16,000 | 57,143 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock units, per units | $ / shares | $ 7 | $ 7 | $ 7 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of warrant to purchase shares of common stock | 1 | 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Holder [Member] | Series B Preferred Stocks [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Issuance of stock for debt | 42,658 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 16,000 | 57,143 | 42,658 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Holder One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 800,000 | 7,514,300 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.10 | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants and rights outstanding, term | 3 years | 3 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Issuance of stock for debt | 8,000 | 75,143 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock units, per units | $ / shares | $ 7 | $ 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of warrant to purchase shares of common stock | 1 | 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Holder One [Member] | Series B Preferred Stocks [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 8,000 | 75,143 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Accredited Investor One [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants to purchase shares | 714,300 | 714,300 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants exercise price | $ / shares | $ 0.10 | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants and rights outstanding, term | 3 years | 3 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Issuance of stock for debt | 7,143 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock units, per units | $ / shares | $ 7 | $ 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of warrant to purchase shares of common stock | 1 | 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Accredited Investor One [Member] | Series B Preferred Stocks [Member] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accumulated Other Comprehensive Income (Loss) [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 7,143 | 7,143 |
SCHEDULE OF FAIR VALUE MEASUREM
SCHEDULE OF FAIR VALUE MEASUREMENT (Details) | 9 Months Ended | 12 Months Ended | ||||||
Sep. 30, 2021$ / shares | Dec. 31, 2020$ / shares | Nov. 30, 2020$ / shares | Oct. 31, 2020$ / shares | Dec. 31, 2019$ / shares | Apr. 30, 2018$ / shares | Jun. 19, 2017$ / shares | Sep. 16, 2016$ / shares | |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | ||||||||
Exercise Price | $ 0.10 | $ 0.26 | $ 1 | $ 0.10 | $ 1 | $ 0.50 | $ 0.50 | $ 1 |
Stock Price | $ 0.06345 | $ 0.104 | ||||||
Term (expected in years) | 3 years | 4 years 8 months 23 days | ||||||
Volatility | 203.44 | 259.2 | ||||||
Annual Rate of Dividends | 0 | 0 | ||||||
Risk Free Rate | 1.55 | 0.18 | ||||||
Measurement Input, Share Price [Member] | ||||||||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | ||||||||
Risk-Free Rate | 0.104 | 0.285 | ||||||
Measurement Input, Expected Term [Member] | ||||||||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | ||||||||
Risk-Free Rate | 4.73 | 3 | ||||||
Measurement Input, Price Volatility [Member] | ||||||||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | ||||||||
Risk-Free Rate | 259.2 | 262.4 | ||||||
Measurement Input, Expected Dividend Rate [Member] | ||||||||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | ||||||||
Risk-Free Rate | 0 | 0 | ||||||
Measurement Input, Risk Free Interest Rate [Member] | ||||||||
Fair Value Measurement Inputs and Valuation Techniques [Line Items] | ||||||||
Risk-Free Rate | 0.18 | 1.92 |
SCHEDULE OF WARRANT ACTIVITY (D
SCHEDULE OF WARRANT ACTIVITY (Details) - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||
Outstanding and Exercisable - Beginning | 3,395,000 | 2,420,000 | 2,245,000 |
Weighted-Average Exercise Price Per Share - Outstanding and Exercisable Beginning | $ 0.26 | $ 0.61 | $ 0.57 |
Remaining Term - Outstanding and Exercisable Beginning | 4 years | 2 months 23 days | 1 year 18 days |
Intrinsic value - Beginning | |||
Granted | 51,945,633 | 2,550,000 | 425,000 |
Weighted-Average Exercise Price Per Share - Granted | $ 0.10 | $ 0.12 | $ 0.41 |
Remaining term - Granted | 2 years 14 days | 4 years 2 months 23 days | 1 year 4 months 2 days |
Intrinsic value - Granted | |||
Exercised | 250,000 | ||
Weighted-Average Exercise Price Per Share - Exercised | $ 0.01 | ||
Intrinsic value - Exercised | |||
Expired | (120,000) | (1,575,000) | |
Weighted-Average Exercise Price Per Share - Expired | |||
Intrinsic value - Expired | |||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term | 8 months 23 days | ||
Remaining term - Granted | 4 years 9 months | ||
Outstanding and Exercisable - Ending | 55,220,633 | 3,395,000 | 2,420,000 |
Weighted-Average Exercise Price Per Share - Outstanding and Exercisable Ending | $ 0.11 | $ 0.26 | $ 0.61 |
Remaining Term - Outstanding and Exercisable Ending | 1 year 11 months 1 day | 4 years 8 months 23 days | |
Intrinsic value - Ending |
WARRANTS AND OPTIONS (Details N
WARRANTS AND OPTIONS (Details Narrative) - $ / shares | Dec. 31, 2021 | Sep. 30, 2021 | Jul. 26, 2021 | Dec. 31, 2020 | Nov. 30, 2020 | Oct. 31, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jan. 31, 2019 | Dec. 31, 2018 | Apr. 30, 2018 | Jun. 19, 2017 | Sep. 16, 2016 |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||||||||||||
Warrants and Rights Outstanding, Term | 5 years | 5 years | 5 years | 3 years | |||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,500,000 | 50,000 | 2,500 | 50,000 | 175,000 | 500,000 | 2,405,000 | ||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | $ 0.26 | $ 1 | $ 0.10 | $ 1 | $ 0.50 | $ 0.50 | $ 1 | |||||
Number of warrant issued and outstanding | 55,220,633 | 750,000 | 3,395,000 | 2,245,000 |
SCHEDULE OF FUTURE MINIMUM RENT
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE (Details) - USD ($) | Sep. 30, 2021 | Dec. 31, 2020 |
Commitments and Contingencies Disclosure [Abstract] | ||
2021 | $ 158,029 | $ 158,029 |
2022 | 72,638 | 72,638 |
2023 | 74,112 | 74,112 |
2024 | 75,362 | 75,362 |
2025 | 76,390 | 76,390 |
Subsequent | 19,162 | 19,162 |
Total | $ 475,693 | $ 475,693 |
COMMITMENTS AND CONTINGENCIES_2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Commitments and Contingencies Disclosure [Abstract] | ||||
Rent expenses | $ 138,271 | $ 106,086 | $ 159,120 | $ 121,992 |
SUBSEQUENT EVENTS (Details Narr
SUBSEQUENT EVENTS (Details Narrative) - USD ($) | Oct. 29, 2021 | Oct. 25, 2021 | Sep. 08, 2021 | Aug. 18, 2021 | Aug. 12, 2021 | Jul. 26, 2021 | Jul. 22, 2021 | Jun. 30, 2021 | Jun. 28, 2021 | Jun. 21, 2021 | Jun. 18, 2021 | Apr. 30, 2021 | Apr. 22, 2021 | Apr. 22, 2021 | Apr. 21, 2021 | Apr. 20, 2021 | Apr. 20, 2021 | Apr. 18, 2021 | Apr. 09, 2021 | Apr. 09, 2021 | Mar. 31, 2021 | Mar. 24, 2021 | Mar. 10, 2021 | Mar. 05, 2021 | Mar. 04, 2021 | Mar. 02, 2021 | Jan. 12, 2021 | Jan. 06, 2021 | Dec. 15, 2014 | Dec. 31, 2019 | Sep. 30, 2019 | Jan. 31, 2019 | Jan. 31, 2018 | Nov. 30, 2019 | Mar. 31, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2016 | Dec. 31, 2021 | Sep. 30, 2021 | Jul. 29, 2021 | Jul. 25, 2021 | Jun. 14, 2021 | Jun. 11, 2021 | Nov. 30, 2020 | Oct. 31, 2020 | Dec. 31, 2018 | Apr. 30, 2018 | Jun. 30, 2017 | Jun. 19, 2017 | Sep. 16, 2016 | Dec. 11, 2015 | Jan. 15, 2015 |
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 151,688 | $ 151,688 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 310,000 | 310,000 | 1,300,000 | 11,000,000 | 400,000 | 466,667 | 1,650,000 | 17,275,871 | ||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.001 | $ 0.22 | $ 0.50 | $ 0.008 | $ 0.50 | $ 0.01 | ||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued | 2,000,000 | 9,700,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 150,000 | 8,750,000 | 6,000,000 | 1,500,000 | 9,700,000 | 300,000 | 2,700,000 | |||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Shares, Issued | 96,027,242 | 72,807,929 | 120,508,194 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 50,000 | 175,000 | 2,500,000 | 50,000 | 2,500 | 500,000 | 2,405,000 | |||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 1 | $ 0.26 | $ 1 | $ 0.10 | $ 1 | $ 0.10 | $ 0.50 | $ 0.50 | $ 1 | |||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Amount | 100,688 | $ 1,651,900 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 0 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred Units, Issued | 7,500 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Outstanding | 750,000 | 3,395,000 | 55,220,633 | 2,245,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, price per share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||||||||||||||||||||||||
Accredited Investor [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, price per share | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Series B Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 4,265,800 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 7,500 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Accredited Investor [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued | 15,000 | 5,000 | 50,000 | 28,572 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,500,000 | 500,000 | 5,000,000 | 2,857,200 | 500,000 | 1,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.10 | ||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 1 | 1 | 1 | 1 | 1 | 1 | ||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 2,500,000 | 70,000 | 100,000 | 1,166,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||
Warrant [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Outstanding | 54,445,663 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 151,687.97 | $ 151,687.97 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest percentage | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Equity Method Investment, Aggregate Cost | $ 1,000 | $ 500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 16,666.67 | 8,333.33 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 7 | $ 0.06 | $ 0.06 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued | 2,000,000 | 6,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Due to related party | $ 117,600 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 50,000 | 2,500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Repayments of debt | $ 50,000 | $ 100,000 | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Monthly installment payments | $ 639,955.64 | $ 173,187.50 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | $ 0.10 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Amount | $ 100,687.97 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred Units, Issued | 7,500 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Outstanding | 750,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Two Thousand Twenty One Long Term Incentive Plan [Member] | Financial Service [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 500,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Two Thousand Twenty One Long Term Incentive Plan [Member] | Consultant Service [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 500,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Two Thousand Twenty One Long Term Incentive Plan [Member] | Legal Consultant Service [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services | 500,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Accredited Investor [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Series B Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 7,500 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred stock, shares issued | 350,000 | 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Chief Executive Officer [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 8,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Shares, Issued | 2,145,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | President [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Shares, Issued | 2,145,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Officers [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 8,750,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Officer [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Due to related party | $ 190,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Accredited Investor [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 1,071,429 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Common stock, price per share | $ 0.10 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Repurchase of common stock, value | $ 75,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Common Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Shares, Issued | 4,190,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Warrant [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Warrant [Member] | Accredited Investor [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 1,071,429 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Promissory Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt instrument term, description | one-year | one-year | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 591,000 | $ 50,000 | $ 40,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||
Accrued interest percentage | 12.00% | 18.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Promissory Note [Member] | Common Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 280,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Promissory Note One [Member] | Common Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 310,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Bridge Loan [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Due to related party | $ 1,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,000,000 | 2,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares pledged | 2,000,000 | 2,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Convertible Debt Three [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sale of Common Stock, shares | 1,180,000 |