EVmo (YAYO) S-1 16 Jul 21 IPO registration Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2021
Cover [Abstract]
Entity Registrant Name	EVmo, Inc.
Entity Central Index Key	0001691077
Document Type	S-1
Amendment Flag	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 155,476	$ 72,890	$ 1,256,429
Accounts receivable	41,635	119,239	59,331
Prepaid expenses	55,676	23,861	782,900
Total current assets	252,787	215,990	2,098,660
Property and equipment, net	48,133	1,908	3,395
Rental vehicles, net	8,783,269	6,196,433	4,737,047
Right of use asset	239,513		164,080
Other assets	200,000	200,000	200,000
TOTAL ASSETS	9,523,702	6,614,331	7,203,182
Current Liabilities:
Accounts payable (including $110,762, $590,176 and 394,183 to related party)	1,150,690	1,157,299	545,254
Accrued expenses (including $0 and $171,665 to related party December 31, 2020 and 2019)	253,928	961,704	405,977
Notes payables, current (net of discount of $184, $1,973 and $32,289)	639,370	666,132	287,378
Customer deposit - related party	275,000	150,000
Advance from related parties	569,281	100,000
Finance lease obligations, current	2,091,533	1,426,425	1,416,446
Operating lease obligations, current	128,673
Total current liabilities	5,108,475	4,461,560	2,655,055
Note payable, net of current portion	149,414	149,414
Finance lease obligations, net of current portion	2,348,901	926,453	984,119
Operating lease obligations, net of current portion	122,894
TOTAL LIABILITIES	7,729,684	5,537,427	3,639,174
Commitments and contingencies
STOCKHOLDERS' EQUITY
Preferred stock, $0.000001 par value; 10,000,000 shares authorized; nil shares issued and outstanding
Common stock, $0.000001 par value; 90,000,000 shares authorized; 35,127,524 and 31,981,374 shares issued and outstanding	35	32	29
Additional paid-in capital	34,885,638	29,750,864	28,735,894
Accumulated deficit	(33,091,655)	(28,673,992)	(25,171,915)
Total stockholders' equity	1,794,018	1,076,904	3,564,008
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 9,523,702	$ 6,614,331	$ 7,203,182

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts payable related party	$ 110,762	$ 590,176	$ 394,183
Accrued expenses related party		0	171,665
Net of debt discount, current	$ 184	$ 1,973	$ 32,289
Preferred stock, par value	$ 0.000001	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.000001	$ 0.000001	$ 0.000001
Common stock, shares authorized	90,000,000	90,000,000	90,000,000
Common stock, shares issued	35,127,524	31,981,374	29,427,803
Common stock, shares outstanding	35,127,524	31,981,374	29,427,803

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 2,294,532	$ 1,747,642	$ 7,621,180	$ 6,914,910
Cost of revenue	1,780,903	1,401,291	5,263,474	4,673,870
Gross profit	513,629	346,351	2,357,706	2,241,040
Operating expenses:
Selling and marketing expenses	165,748	131,509	490,403	765,441
Product development	9,500			13,500
General and administrative expenses	1,439,101	1,896,206	5,288,316	4,023,921
Loss on the settlement of debt				252,900
Total operating expenses	1,614,349	2,027,715	5,778,719	5,055,762
Loss from operations	(1,100,720)	(1,681,364)	(3,421,013)	(2,814,722)
Other income (expense):
Interest and financing costs	(3,324,943)	(79,856)	(265,839)	(1,115,499)
Gain on forgiveness of debt	8,000		184,775
Total other income (expense)	(3,316,943)	(79,856)	(81,064)	(1,115,499)
Net loss	$ (4,417,663)	$ (1,761,220)	$ (3,502,077)	$ (3,930,221)
Weighted average shares outstanding :
Basic	33,383,431	29,427,803	31,118,425	27,112,557
Diluted	33,383,431	29,427,803	31,118,425	27,112,557
Loss per share
Basic	$ (0.13)	$ (0.06)	$ (0.11)	$ (0.14)
Diluted	$ (0.13)	$ (0.06)	$ (0.11)	$ (0.14)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 27	$ 19,193,151	$ (21,241,694)	$ (2,048,516)
Balance, shares at Dec. 31, 2018	26,718,676
Correction to outstanding
Correction to outstanding, shares	(173)
Proceeds from the sale of common stock	$ 2	$ 10,499,998		$ 10,500,000
Proceeds from the sale of common stock, shares	2,625,000
Offering costs		(1,631,655)		$ (1,631,655)
Issuance of common stock for exercise of stock options, shares
Issuance of common stock for conversion of convertible debt		674,400		$ 674,400
Issuance of common stock for conversion of convertible debt, shares	84,300
Net loss			(3,930,221)	(3,930,221)
Balance at Dec. 31, 2019	$ 29	28,735,894	(25,171,915)	3,564,008
Balance, shares at Dec. 31, 2019	29,427,803
Stock option expense		457,242		457,242
Net loss			(1,761,220)	(1,761,220)
Balance at Mar. 31, 2020	$ 29	29,193,136	(26,933,135)	2,260,030
Balance, shares at Mar. 31, 2020	29,427,803
Balance at Dec. 31, 2019	$ 29	28,735,894	(25,171,915)	3,564,008
Balance, shares at Dec. 31, 2019	29,427,803
Issuance of common stock for cash	$ 3	$ 274,997		$ 275,000
Issuance of common stock for cash, shares	2,553,571
Issuance of common stock for exercise of stock options, shares
Stock option expense		$ 739,973		$ 739,973
Net loss			(3,502,077)	(3,502,077)
Balance at Dec. 31, 2020	$ 32	29,750,864	(28,673,992)	1,076,904
Balance, shares at Dec. 31, 2020	31,981,374
Issuance of common stock for cash		50,000		50,000
Issuance of common stock for cash, shares	100,000
Issuance of common stock for exercise of stock options		15,400		15,400
Issuance of common stock for exercise of stock options, shares	35,000
Issuance of common stock for cashless exercise of stock options	$ 1	(1)
Issuance of common stock for cashless exercise of stock options, shares	960,550
Issuance of common stock for settlement of litigation		1,103,750		1,103,750
Issuance of common stock for settlement of litigation, shares	225,000
Issuance of common stock for conversion of convertible debt	$ 1	499,999		500,000
Issuance of common stock for conversion of convertible debt, shares	1,000,000
Issuance of common stock for settlement agreement	$ 1	3,240,599		3,240,600
Issuance of common stock for settlement agreement, shares	825,000
Issuance of common stock for financing cost		1,440		1,440
Issuance of common stock for financing cost, shares	600
Beneficial conversion feature associated with convertible debt		30,000		30,000
Stock option expense		193,587		193,587
Net loss			(4,417,663)	(4,417,663)
Balance at Mar. 31, 2021	$ 35	$ 34,885,638	$ (33,091,655)	$ 1,794,018
Balance, shares at Mar. 31, 2021	35,127,524

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,417,663)	$ (1,761,220)	$ (3,502,077)	$ (3,930,221)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	463,251	314,785	1,436,383	995,228
Stock option expense	193,587	457,242	739,973
Amortization of debt discounts	31,789	9,953
Common stock issued for financing costs	1,440		30,316	39,922
Common stock issued for settlement agreement	3,240,600			252,900
Gain on forgiveness of debt	(8,000)		(184,775)
Operating lease expense	18,708
Changes in operating assets and liabilities:
Accounts receivable	77,604	21,492	(59,908)	(59,331)
Prepaid expenses	(31,815)	14,460	759,039	(674,000)
Other assets				(200,000)
Accounts payable	402,141	529,974	612,045	(174,132)
Accrued expenses	(12,776)	(148,216)	555,727	333,411
Customer deposit - related party	125,000		150,000
Operating lease liability	(6,654)
Net cash provided by (used in) operating activities	77,212	(561,530)	536,723	(3,416,223)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(47,051)			(225,000)
Deposit for vehicles		(35,537)		(164,080)
Net cash used in investing activities	(47,051)	(35,537)		(389,080)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	50,000		275,000	10,500,000
Offering costs paid				(1,565,155)
Proceeds from exercise of stock options	15,400
Proceeds from advance from related parties	503,766		250,000
Repayment of advance from related parties	(34,485)		(150,000)
Proceeds from convertible note payable	500,000		342,675	2,009,300
Repayment of notes payable	(20,551)		(15,486)	(4,379,814)
Repayment of finance lease obligations	(961,705)	(621,783)	(2,422,451)	(1,780,043)
Net cash provided by (used in) financing activities	52,425	(621,783)	(1,720,262)	4,784,288
NET INCREASE (DECREASE) IN CASH	82,586	(1,218,850)	(1,183,539)	978,985
CASH, BEGINNING OF PERIOD	72,890	1,256,429	1,256,429	277,444
CASH, END OF PERIOD	155,476	37,579	72,890	1,256,429
CASH PAID FOR:
Interest	51,114	69,903	185,224	1,105,049
Income taxes
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES
Payment of accounts payable/accrued expenses with common stock				421,500
Finance lease obligations	$ 3,705,417	$ 2,246,285	$ 3,705,417	$ 1,159,470

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation Organization and Line of Business EVmo, Inc. (the “Company”) was incorporated on June 21, 2016 under the laws of the state of Delaware originally as a limited liability company and subsequently changed to a C corporation. The Company was originally incorporated under the name of YayYo, Inc. and changed its name to Rideshare Rental, Inc. on September 11, 2020. On March 1, 2021, the Company changed its name from Rideshare Rental, Inc. to EVmo, Inc. The accompanying financial statements are retroactively restated to present the Company as a C corporation from June 21, 2016. The Company primarily rents vehicles to drivers for ridesharing Transportation Network Companies (“TNCs”) such as Uber and Lyft as well as drivers in the delivery gig-economy. Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (GAAP). Risk and Uncertainties On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern,” and on March 11, 2020, the World Health Organization characterized the outbreak as a “pandemic.” In response, numerous states and cities ordered their residents to cease traveling to non-essential jobs and to curtail all unnecessary travel, and similar restrictions were recommended by the federal government. Beginning in the first quarter of 2020, which saw the initial rapid spread of COVID-19, rideshare companies were severely and negatively impacted, as demand plummeted. Consequently, the Company experienced a decline in revenue during the first half of 2020, which had a negative impact on our cash flows, but we then saw a positive upward movement in revenue during the second half of 2020, which has continued into the early months of 2021. As of the date of this prospectus, several vaccinations for COVID-19 have received emergency-use authorization from the Food and Drug Administration and many of the lockdown restrictions imposed by state and local governments have abated. Still, the pandemic has not yet ended, and there have been multiple waves where infections, hospitalizations, and deaths have sharply increased. Most recently, several variants of the original virus have been identified, and it is not yet known to what degree the authorized vaccinations provide resistance to these variants. We therefore cannot predict the ultimate impact that COVID-19 may have on our business this year, and possibly beyond. Interim financial statements The unaudited condensed consolidated financial statements are prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which in the opinion of management, are necessary to fairly state the Company’s financial position, the results of its operations, and cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America were omitted pursuant to such rules and regulations. The results of operations for the three months ended March 31, 2021 are not necessarily indicative of the results expected for the year ending December 31, 2021.	Note 1 - Organization and Basis of Presentation Organization and Line of Business EVmo, Inc. (the “Company”) was incorporated on June 21, 2016 under the laws of the state of Delaware originally as a limited liability company and subsequently changed to a C corporation. The Company was originally incorporated under the name of YayYo, Inc. and changed its name to Rideshare Rental, Inc. on September 11, 2020. On March 1, 2021, the Company changed its name from Rideshare Rental, Inc. to EVmo, Inc. The accompanying financial statements are retroactively restated to present the Company as a C corporation from June 21, 2016. The Company rents vehicles to Uber and Lyft drivers and drivers in the gig-ecomony. Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (GAAP). Risk and Uncertainties In December 2019, a novel strain of coronavirus surfaced in China, which has and is continuing to spread throughout the world, including the United States. On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern,” and on March 11, 2020, the World Health Organization characterized the outbreak as a “pandemic.” In response, numerous states and cities ordered their residents to cease traveling to non-essential jobs and to curtail all unnecessary travel, and similar restrictions were recommended by the federal government. Beginning in the first quarter of 2020, which saw the initial rapid spread of COVID-19, rideshare companies were severely and negatively impacted, as demand plummeted. Consequently, the Company experienced a decline in revenue during the first half of 2020, which had a negative impact on our cash flows, but we then saw a positive upward movement in revenue during the second half of 2020, which has continued into the early months of 2021. As of the date of this prospectus, several vaccinations for COVID-19 have received emergency-use authorization from the Food and Drug Administration and many of the lockdown restrictions imposed by state and local governments have abated. Still, the pandemic has not yet ended, and there have been multiple waves where infections, hospitalizations, and deaths have sharply increased. Most recently, several variants of the original virus have been identified, and it is not yet known to what degree the authorized vaccinations provide resistance to these variants. We therefore cannot predict the ultimate impact that COVID-19 may have on our business this year, and possibly beyond.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Distinct Cars, LLC and RideShare Car Rentals, LLC. All significant intercompany transactions and balances have been eliminated. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved. Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less. Property and Equipment and Rental Vehicles Property and Equipment and Rental Vehicles are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of equipment and rental vehicles is provided using the straight-line method for substantially all assets with estimated lives as follows: Computer equipment 5 years Officer furniture 7 years Leasehold improvements 15 years or term of lease whichever is less Vehicles 5 years Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment Revenue Recognition The Company recognizes all of its material revenue from renting its fleet of cars to TNC drivers. Revenue is recognized based on the rental agreements which are generally on a weekly basis. The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Advertising Costs The Company expenses the cost of advertising as incurred. Advertising costs for the three months ended March 31, 2021 and 2020 were $165,748 and $131,509, respectively. Fair Value Measurements The Company applies the provisions of ASC 820-10, “Fair Value Measurements and Disclosures.” ● Level 1 inputs to the valuation methodology are quoted, unadjusted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, as well as other than quoted prices for identical assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. At March 31, 2021 and December 31, 2020, the Company did not identify any liabilities that are required to be presented on the balance sheet at fair value. Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	Note 2 – Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Distinct Cars, LLC and RideShare Car Rentals, LLC. All significant intercompany transactions and balances have been eliminated. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved. Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less. Equipment and Rental Vehicles Equipment and Rental Vehicles are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of equipment and rental vehicles is provided using the straight-line method for substantially all assets with estimated lives as follows: Computer equipment 5 years Vehicles 5 years Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment Revenue Recognition The Company recognizes revenue from renting its fleet of cars to ridesharing and delivery gig drivers. Revenue is recognized based on the rental agreements which are generally on a weekly basis. The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Advertising Costs The Company expenses the cost of advertising as incurred. Advertising costs for the years ended December 31, 2020 and 2019 were $490,403 and $765,441, respectively. Research and Development Costs The Company expenses its research and development costs as incurred. Research and developments costs for the years ended December 31, 2020 and 2019 were $0 and $13,500, respectively. Fair Value Measurements The Company applies the provisions of ASC 820-10, “Fair Value Measurements and Disclosures.” ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. At December 31, 2020 and 2019, the Company did not identify any liabilities that are required to be presented on the balance sheet at fair value. Recent Accounting Pronouncements In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Property and Equipment

Property and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 3 – Property and Equipment At March 31, 2021 and December 31, 2020, property and equipment consisted of the following: March 31, December 31, 2021 2020 Computer equipment $ 6,046 $ 6,046 Office furniture 17,401 - Leasehold improvement 29,650 - 53,097 6,046 Less accumulated depreciation (4,964 ) (4,138 ) Equipment, net $ 48,133 $ 1,908 Depreciation expense for equipment for the three months ended March 31, 2021 and 2020 was $826 and $302, respectively.	Note 3 – Equipment At December 31, 2020 and 2019 equipment consisted of the following: 2020 2019 Computer equipment $ 6,046 $ 6,046 6,046 6,046 Less accumulated depreciation (4,138 ) (2,651 ) Equipment, net $ 1,908 $ 3,395 Depreciation expense for equipment for the years ended December 31, 2020 and 2019 was $1,487 and $1,697, respectively.

Rental Vehicles

Rental Vehicles	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Rental Vehicles
Rental Vehicles	Note 4 – Rental Vehicles At March 31, 2021 and December 31, 2020, all of the Company’s rental vehicles consisted of the following: March 31, December 31, 2021 2020 Rental vehicles $ 12,117,146 $ 9,067,885 12,117,146 9,067,885 Less accumulated depreciation (3,333,877 ) (2,871,452 ) Rental vehicles, net $ 8,783,269 $ 6,196,433 The Company’s leased assets, consisting of vehicles, are depreciated over their estimated useful life of five years. Depreciation expense for leased assets for the three months ended March 31, 2021 and 2020 was $462,425 and $314,483, respectively. The lease terms are generally for 30 to 36 months and the Company has the right to purchase the leased assets at the end of the lease terms for generally a nominal amount.	Note 4 – Rental Vehicles At December 31, 2020 and 2019 all of the Company’s rental vehicles consisted of the following: 2020 2019 Rental vehicles $ 9,067,885 $ 6,284,211 9,067,885 6,284,211 Less accumulated depreciation (2,871,452 ) (1,547,164 ) Rental vehicles, net $ 6,196,433 $ 4,737,047 The Company’s rental vehicles are depreciated over their estimated useful life of five years. Depreciation expense for leased assets for the years ended December 31, 2020 and 2019 was $1,434,896 and $993,531, respectively. A majority of the rental vehicles are leased with terms are generally for 12 to 36 months and the Company has the right to purchase the vehicles at the end of the lease terms.

Notes Payable

Notes Payable	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Notes Payable	Note 5 – Notes Payable Notes payable at March 31, 2021 and December 31, 2020 consisted of the following: March 31, December 31, 2021 2020 Notes payable to individual investors; accrue interest at 8% per annum; principal payments equal to 1/12 of original balance plus interest due quarterly; due from dates ranging from August 9, 2020 to March 26, 2021; unsecured (A) $ 304,667 $ 304,667 Note payable to the Small Business Administration. The note bears interest at 3.75% per annum, requires monthly payments of $731 after 12 months from funding and is due 30 years from the date of issuance. 148,863 149,414 Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security (“CARES”) Act in the amount of $192,775. The loan has terms of 24 months and accrues interest at 1% per annum. During the year ended December 31, 2020, $184,775 of this loan has been forgiven as provided for in the CARES Act. - 8,000 Notes payable to a finance company, default interest at 14% per annum; monthly principal payments ranging from $10,000 to $40,000 with unpaid principal due on December 15, 2021 335,438 355,438 Total notes payable 788,968 817,519 Unamortized debt discount (184 ) (1,973 ) Notes payable, net discount 788,784 815,546 Less current portion (642,166 ) (666,132 ) Long-term portion $ 146,618 $ 149,414 (A) In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its Common Stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of Common Stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the three months ended March 31, 2021 and 2020, $1,789 and $9,953, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $184 at March 31, 2021. A rollforward of notes payable from December 31, 2020 to March 31, 2021 is below: Notes payable, December 31, 2020 $ 815,546 Forgiveness of note payable (8,000 ) Repayments (20,551 ) Amortization of debt discounts 1,789 Notes payable, March 31, 2021 $ 788,784	Note 5 – Notes Payable Notes payable at December 31, 2020 and 2019 consisted of the following: 2020 2019 Notes payable to individual investors; accrue interest at 8% per annum; principal payments equal to 1/12 of original balance plus interest due quarterly; due from dates ranging from August 9, 2020 to March 26, 2021; unsecured (A) $ 304,667 319,667 Note payable to the Small Business Administration. The note bears interest at 3.75% per annum, requires monthly payments of $731 after 12 months from funding and is due 30 years from the date of issuance. 149,414 - Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security (“CARES”) Act in the amount of $192,775. The loan has terms of 24 months and accrues interest at 1% per annum. During the year ended December 31, 2020, $184,775 of this loan has been forgiven as provided for in the CARES Act. 8,000 - Notes payable to a finance company, default interest at 14% per annum; monthly principal payments ranging from $10,000 to $40,000 with unpaid principal due on December 15, 2021 355,438 - Total notes payable 817,519 319,667 Unamortized debt discount (1,973 ) (32,289 ) Notes payable, net discount 815,546 287,378 Less current portion (666,132 ) (287,378 ) Long-term portion $ 149,414 $ - (A) In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its common stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of common stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the years ended December 31, 2020 and 2019, $30,316 and $39,922, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $1,93 at December 31, 2020. A rollforward of notes payable from December 31, 2018 to December 31, 2020 is below: Notes payable, December 31, 2018 $ 2,617,970 Issued for cash 2,009,300 Repayments (4,379,814 ) Amortization of debt discounts 39,922 Notes payable, December 31, 2019 287,378 Issued for cash 342,675 Lease obligation converted to note payable 355,438 Forgiveness of note payable (184,775 ) Repayments (15,486 ) Amortization of debt discounts 30,316 Notes payable, December 31, 2020 $ 815,546 Future payments under note payable obligations are as follows: Years ending December 31, 2021 $ 668,105 2022 3,104 2023 3,175 2024 3,296 2025 3,422 Thereafter 136,417 $ 817,519

Convertible Note

Convertible Note	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Convertible Note	Note 6 – Convertible Note On January 8, 2021, the Company, issued a stand-alone $500,000 convertible promissory note to Mr. John Gray, principal of one of the Company’s largest stockholders, the Gray Mars Venus Trust, Arizona 2015, an Arizona asset management limited partnership. The convertible note accrues interest at a fixed rate of 6% and will mature on January 6, 2022. Any unpaid principal balance on the convertible note may be converted at any time, at the option of Mr. Gray, into shares of the Company’s Common Stock at a price of $0.50 per share. The Company recorded a beneficial conversion feature associated with this convertible note of $30,000 which was recorded as a debt discount. On February 12, 2021, Mr. Gray converted the full amount of the convertible promissory note into 1,000,000 shares of the Company’s Common Stock.

Financing Lease Obligations

Financing Lease Obligations	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Financing Lease Obligations	Note 7 – Financing Lease Obligations Lease obligations at March 31, 2021 and December 31, 2020 consisted of the following: March 31, December 31, 2021 2020 Lease obligations $ 4,440,434 $ 2,352,878 Less current portion (2,091,533 ) (1,426,425 ) Long-term portion $ 2,348,901 $ 926,453 A rollforward of lease obligations from December 31, 2020 to March 31, 2021 is below: Lease obligations, December 31, 2020 $ 2,352,878 New lease obligations 3,049,261 Payments on lease obligations (961,705 ) Lease obligations, March 31, 2021 $ 4,440,434 Future payments under lease obligations are as follows: Twelve Months Ending March 31, 2022 $ 2,271,153 2023 1,460,669 2024 1,011,377 Total payments 4,743,199 Less: imputed interest (302,765 ) Total obligation 4,440,434 Less: current portion (2,091,533 ) Non-current capital leases obligations $ 2,348,901	Note 6 – Lease Obligations Lease obligations at December 31, 2020 and 2019 consisted of the following: 2020 2019 Lease obligations $ 2,352,878 $ 2,400,565 Less current portion (1,426,425 ) (1,416,446 ) Long-term portion $ 926,453 $ 984,119 A rollforward of lease obligations from December 31, 2018 to December 31, 2020 is below: Lease obligations, December 31, 2018 $ 3,790,147 New lease obligations 1,159,470 Disposal of leased vehicles (769,009 ) Payments on lease obligations (1,780,043 ) Lease obligations, December 31, 2019 2,400,565 New lease obligations 3,705,417 Disposal of leased vehicles (975,215 ) Lease obligation converted to note payable (355,438 ) Payments on lease obligations (2,422,451 ) Lease obligations, December 31, 2020 $ 2,352,878 Future payments under lease obligations are as follows: Years ending December 31, 2021 $ 1,531,108 2022 769,619 2023 210,219 Total payments 2,510,946 Amount representing interest (158,068 ) Lease obligation, net $ 2,352,878

Operating Lease Obligations

Operating Lease Obligations	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Operating Lease Obligations	Note 8 – Operating Lease Obligations The Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, the Company’s leases do not provide a readily determinable implicit rate. Therefore, the Company discounts lease payments based on an estimate of its incremental borrowing rate. The Company leases its corporate office space under an operating lease that expires in 2013. The Company accounts for this lease under the provision of ASC 842 Leases. The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of March 31, 2021: March 31, Classification on Balance Sheet 2021 Assets Operating lease assets Operating lease right of use assets $ 239,513 Total lease assets $ 239,513 Liabilities Current liabilities Operating lease liability Current operating lease liability $ 128,673 Noncurrent liabilities Operating lease liability Long-term operating lease liability 122,894 Total lease liability $ 251,567 Lease obligations at March 31, 2021 consisted of the following: Twelve Months Ending March 31, 2022 $ 157,800 2023 131,500 Total payments 289,300 Less: imputed interest (37,733 ) Total obligation 251,567 Less: current portion (128,673 ) Non-current capital leases obligations $ 122,894 The lease expense for the three months ended March 31, 2021 was $25,204. The cash paid under operating leases for the three months ended March 31, 2021 was $13,150. At March 31, 2021, the weighted average remaining lease terms were 1.76 years and the weighted average discount rate was 15%.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Stockholders' Equity	Note 8 – Stockholders’ Equity The Company authorized 100,000,000 shares of capital stock with consists of 90,000,000 shares of Common Stock, $0.000001 par value per share and 10,000,000 shares of preferred stock, $0.000001 par value per share. Common Stock During the three months ended March 31, 2021, the Company: ● issued 100,0000 shares of Common Stock to a member of the Company’s Board of Directors, in a negotiated transaction for $0.50 per share, or aggregate cash consideration of $50,000; ● issued 35,000 shares of Common Stock for the exercise of 35,000 stock options for cash consideration of $15,400; ● issued 960,550 shares of Common Stock for the cashless exercise of 1,000,000 stock options; ● issued 600 shares of Common Stock to an investor in connection with a prior note payable agreement; ● issued 1,000,000 shares of Common Stock in connection with the conversion of a convertible note payable for $500,000; ● issued an aggregate of 225,000 shares of Common Stock in connection with legal settlements. The shares were valued at $1,103,750 which was based on the market price of the Common Stock on the grant date; and ● issued 825,000 shares to Acuitas Group Holdings, LLC, (“Acuitas”) which is now the Company’s largest shareholder, in connection with a settlement agreement between Acuitas and X, LLC, a company owned by the Company’s former chief executive officer. The board of directors deemed it was in the best interest of the Company to issue the shares to Acuitas. The value of the shares was $3,240,600 which is based on the market price of the Company’s Common Stock at the grant date. The $3,240,600 was expensed as financing costs as the dispute underlying the settlement agreement related to an anti-dilution of a prior investment in the Company by Acuitas. Stock Options The following is a summary of stock option activity: Weighted Weighted Average Average Remaining Aggregate Options Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2020 2,540,000 $ 0.22 4.52 $ 1,074,245 Granted 250,000 0.51 Forfeited - 0.00 Exercised (1,035,000 ) 0.220 Outstanding, March 31, 2021 1,755,000 $ 0.25 4.34 $ 5,525,075 Exercisable, March 31, 2021 899,250 $ 0.27 4.37 $ 2,815,349 The exercise price for options outstanding and exercisable at March 31, 2021: Outstanding Exercisable Number of Exercise Number of Exercise Options Price Options Price 20,000 $ 0.210 20,000 $ 0.210 1,505,000 0.215 716,750 0.215 25,000 0.220 7,500 0.220 205,000 0.530 155,000 0.530 1,755,000 899,250 The following is a summary of warrant activity: Weighted Average Remaining Aggregate Warrants Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2020 1,631,250 $ 4.08 2.38 $ - Granted - Forfeited - Exercised - Outstanding, March 31, 2021 1,631,250 $ 4.08 2.13 $ - Exercisable, March 31, 2021 1,631,250 $ 4.08 2.13 $ - The exercise price for warrants outstanding at March 31, 2021: Outstanding and Exerciseable Number of Exercise Warrants Price 1,500,000 $ 4.00 131,250 5.00 1,631,250

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 10 – Related Party Transactions During the three months ended March 31, 2021 and 2020, the Company expensed $897,281 and $515,092, respectively, in insurance expense related to insuring the Company fleet of vehicles from an insurance brokerage firm whose owner is also a stockholder of the Company. At March 31, 2021 and December 31, 2020, $110,762 and $265,257, respectively, was owed to this insurance brokerage from and is included in accounts payable in the accompanying consolidated balance sheets. The Company’s Executive Chairman and former CEO have made advances the Company. At March 31, 2021, the Company owed its Executive Chairman and former CEO $503,767 and $65,514, respectively. At December 31, 2020, the Company owed its former CEO $100,000.	Note 8 – Related Party Transactions During the years ended December 31, 2020 and 2019, the Company paid management fees of $0 and $0, respectively, to a company that is owned by the Company’s Chief Executive Officer and director. Beginning on February 1, 2019, the Company entered into a consulting agreement with this individual and paid $167,000 under the consulting agreement. The consulting agreement was terminated effective September 1, 2019. Also during the years ended December 31, 2020, the Company’s CEO and director advanced the Company $250,000 and the Company repaid $150,000. At December 31, 2020, $100,000 was owed to the Company’s CEO and director related to this advance. During the years ended December 31, 2020 and 2019, the Company expensed $32,173 and $587,261, respectively, in advertising expenses from a company whose CEO was also a former director of the Company. At December 31, 2020 and 2019, $324,920 and $394,183, respectively, was owed to this company and is included in accounts payable in the accompanying consolidated balance sheets. During the years ended December 31, 2020 and 2019, the Company expensed $2,321,186 and $2,214,985, respectively, in insurance expense related to insuring the Company fleet of vehicles from an insurance brokerage firm whose owner is also a stockholder of the Company. At December 31, 2020 and 2019, $265,257 and $171,665, respectively, was owed to this insurance brokerage from and is included in accounts payable and accrued expenses in the accompanying consolidated balance sheets.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 – Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A full valuation allowance is established against all net deferred tax assets as of December 31, 2020 and 2019 based on estimates of recoverability. While the Company has optimistic plans for its business strategy, it determined that such a valuation allowance was necessary given the current and expected near term losses and the uncertainty with respect to its ability to generate sufficient profits from its business model. Because of the impacts of the valuation allowance, there was no income tax expense or benefit for the years ended December 31, 2020 and 2019. A reconciliation of the differences between the effective and statutory income tax rates for the years ended December 31, 2020 and 2019: 2020 2019 Amount Percent Amount Percent Federal statutory rates $ (735,436 ) 21.0 % $ (825,346 ) 21.0 % State income taxes (245,145 ) 7.0 % (275,115 ) 7.0 % Permanent differences 335,916 -9.6 % (69,409 ) 1.8 % Valuation allowance against net deferred tax assets 644,665 -18.4 % 1,169,870 -29.8 % Effective rate $ - 0.0 % $ - 0.0 % At December 31, 2020 and 2019, the significant components of the deferred tax assets are summarized below: 2020 2019 Deferred income tax asset Net operation loss carryforwards 3,173,878 2,419,531 Accrued expenses 50,205 159,887 Total deferred income tax asset 3,224,084 2,579,418 Less: valuation allowance (3,224,084 ) (2,579,418 ) Total deferred income tax asset $ - $ - The valuation allowance increased by $644,665 and $1,081,921 in 2020 and 2019, respectively, as a result of the Company generating additional net operating losses. The Company has recorded as of December 31, 2020 and 2019 a valuation allowance of $3,224,084 and $2,549,418, respectively, as it believes that it is more likely than not that the deferred tax assets will not be realized in future years. Management has based its assessment on the Company’s lack of profitable operating history. The Company conducts an analysis of its tax positions and has concluded that it has no uncertain tax positions as of December 31, 2020 and 2019. The Company has net operating loss carry-forwards of approximately $11,300,000. Such amounts are subject to IRS code section 382 limitations and expire in 2031. The 2018, 2019 and 2020 tax year is still subject to audit.

Contingencies

Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Note 11 – Contingencies Legal Proceedings From time to time, the Company may become involved in lawsuits and other legal proceedings that arise in the course of business. Litigation is subject to inherent uncertainties, and it is not possible to predict the outcome of litigation with total confidence. The Company is currently not aware of any legal proceedings or potential claims against it whose outcome would be likely, individually or in the aggregate, to have a material adverse effect on the Company’s business, financial condition, operating results, or cash flows. Anthony Davis v. YayYo, Inc., and Ramy El-Batrawi A typical commercial dispute led to a complaint filed on March 5, 2020, in the LA Superior Court. Plaintiff Anthony Davis (“Davis”) was hired by the Company as its Chief Executive Officer in or about December 2016, although he worked there for only a matter of months. Mr. El-Batrawi, the founder of the Company and a former CEO and director, and was involved, the complaint alleges, in Davis’ hiring and termination. As part of his compensation, Mr. Davis alleges that he expected to receive stock options in the Company. Davis admits that he resigned from his executive officer and director positions, but asserts that he did not receive his stock options (he also included a spurious claim for wage and hour violations). The Company denied liability and has asserted that it has paid Davis all amounts due to him under the contract, while in the fact that Davis failed to exercise his stock options before they expired on December 31, 2018. The Company has filed a demurrer to the complaint which resulted in the plaintiff filing an amended complaint to which we will file a demurrer to be heard on September 8, 2021 in LA Superior Court. The lawsuit entirely lacks merit, and will have no material impact on the company’s business or prospects. Ivan Rung v. YayYo, Inc., Ramy El-Batrawi, et al., 20STCV27876 and Michael Vanbecelaere v. YayYo, Inc., Ramy El-Batrawi, et al., 20STCV28066 (Vanbecelaere)(hereafter the “State Cases”) On July 22 and July 23, 2020 two, twin actions (with virtually identical complaints) were filed in the LA Superior Court. The State Case complaints differed only by a few words and the random punctuation mark. Plaintiff Ivan Rung and Michael Vanbecelaere each claimed to have purchased the Company’s stock in the IPO ; they purported to bring a securities class action on behalf of all purchasers of the Company’s stock pursuant to the Registration Statement and Prospectus issued in connection with the Company’s November 14, 2019 IPO. Lifting allegations freely from the FirstFire case complaint, the State Case Complaint is vague about alleged misrepresentation and material omissions, detailing instead a supposed chronology of events leading to the Company’s voluntary decision to delist its stock from NASDAQ following some business setbacks in early 2020. The Company announced in an 8K filed on February10, 2020 that it was voluntarily delisting from NASDAQ. Although YayYo obviously admits that its stock was delisted on NASDAQ, Company has denied liability and asserts that it accurately and completely disclosed all materially adverse facts and occurrences in its Registration Statement, related public filings and other public statements, and the Complaint’s alleged violations of Sections 11 & 15 of the Securities Act of 1933 are baseless. If the mediation is unsuccessful, YayYo intends to vigorously defend the lawsuit as it entirely lacks merit. The litigation is presently stayed Jason Hamlin v. YayYo, Inc., Ramy El-Batrawi, et al., 20-cv-8235 (SVW) and William Koch v. YayYo, Inc., Ramy El-Batrawi, et al, 20-cv-8591 (SVW)(now consolidate in “In re YayYo Securities Litigation”) These two copy-cat actions were filed on September 9, 2020 and September18, 2020, respectively, in the United States District Court for the Central District of California, both cases as purported class actions. Plaintiffs Jason Hamlin and William Koch each claim to have purchased the Company’s stock “traceable to the IPO” and like plaintiffs Vanbecelaere and Rung in the state court actions, purport to bring a securities class action pursuant to Sections 11 & 15 of the Securities Act of 1933 on behalf of all purchasers of the Company’s stock. The first amended complaint alleges false statements and material omissions of material fact in connection with the Registration Statement and Prospectus issued in connection with the Company’s November 14, 201 9 initial stock offering (IPO). The defendants include directors of the company and the Underwriters to the IPO, Westpark Capital and Aegis Capital Corp. The federal court has consolidated the two matters for all purposes, and an initial status conference has been scheduled and held. As with the Vanbecelaere state court case, the Company denies liability and asserts that it accurately and completely disclosed all materially adverse facts, events and occurrences in its Registration Statement and related public filings, and the complaint’s alleged violations of Sections 11 & 15 of the Securities Act of 1933 are baseless. The Company intends to vigorously defend the lawsuit in federal court. All the securities lawsuits, in both federal and state court, are presently stayed pending the outcome of this mediation. Konop v. El-Batrawi, 1:20-cv-1379- MN (Filed in Del. District Court) Finally, on October 12, 2020 another cookie cutter complaint was filed in Delaware District Court, which has now been transferred to the U.S. District Court for the Central District of California, and assigned as a related case to Judge Wilson who, as noted, has the pending federal securities action assigned to him. Although styled as a “Derivative action” the complaint in Konop is another cut-and-paste job based on the original FirstFire complaint filed in the SDNY. It recites a litany of false allegations of mismanagement by YayYo’s principal, Mr. El-Batrawi and members of the Board of Directors, and purports to sue for damages caused by poor management by the officers and directors. The allegations of the complaint are spurious and no damages can or will be proved at trial. Uptick Media v. YayYo, Inc., AAA Arbitration pending in New York Plaintiff a consulting firm based in New York and Miami entered into a “consulting agreement” with the company in 2017 in which Uptick promised to deliver strategic services and other professional services to YayYo in exchange for $5,000 in cash and $100,000 worth of stock. They never provided any consultation or services or advice and the contract was not renewed. Uptick is suing the company for $100,000 in stock claiming breach of contract. The Company has denied liability on the basis of non-performance. This dispute is being arbitrated by AAA in New York.	Note 10 - Contingencies Legal Proceedings From time to time, the Company may become involved in lawsuits and other legal proceedings that arise in the course of business. Litigation is subject to inherent uncertainties, and it is not possible to predict the outcome of litigation with total confidence. The following description relates to pending legal proceedings or potential claims against us whose outcome may, either individually or in the aggregate, have a material adverse effect on the Company’s business, financial condition, operating results, or cash flows. Anthony Davis v. EVmo, Inc. (formerly YayYo, Inc.), and Ramy El-Batrawi This action was filed on March 5, 2020, in the Superior Court of the State of California for the County of Los Angeles. Plaintiff Anthony Davis acted as the Company’s Chief Executive Officer from approximately December 2016 through April 2017. Mr. El-Batrawi is the founder of the Company and its former Chief Executive Officer and director, and was involved, the complaint alleges, in Mr. Davis’s hiring and termination after a brief tenure as CEO. As part of his severance compensation, Mr. Davis was granted stock options to purchase shares of Common Stock. Mr. Davis claims that the Company breached its agreement to award him these stock options and includes a claim for wage and hour violations. The lawsuit also seeks declaratory and injunctive relief. Mr. Davis also included a claim under the California Unfair Practices Act. The Company has denied all liability, asserts that it has paid Mr. Davis all amounts due to him under his separation agreement with the Company, and has vigorously defended this lawsuit. The Company has filed a demurrer in connection with this litigation and that demurrer is expected to be resolved at a hearing in May 2021. If the case is not dismissed at that time, the Company will conduct discovery and file a motion for summary judgment. In Re YayYo Securities Litigation Two actions styled as securities class actions were filed in the United States District Court for the Central District of California, on September 9, 2020 ( Hamlin v. YayYo Koch v. YayYo et al Michael Vanbecelaere v. YayYo, Inc, et al. Two actions styled as securities class actions were filed in the Superior Court of the State of California for the County of Los Angeles, on July 22, 2020 and July 23, 2020, respectively. The plaintiffs to each action individually alleged misrepresentations and material omissions in the registration statement on Form S-1 that the Company filed with the SEC in connection with its initial public offering, which was declared effective on November 13, 2019, claiming violations of Sections 11 and 15 of the Securities Act. Each action purported to bring a securities class action against the Company; one of the two lawsuits was dismissed on the basis that the lead plaintiff in one of the actions was not a suitable class Representative, and that plaintiff later joined the lawsuit brought by the other one. In its answer, the Company denied liability and asserted that it accurately and completely disclosed all material facts and occurrences, including adverse ones, in its registration statement, related public filings and other public statements, and further asserted that the alleged violations of Sections 11 and 15 of the Securities Act are baseless. Each of the parties to this litigation has mutually agreed to request a stay of the proceedings pending a mediation that is tentatively scheduled for April 29, 2021, which will also include the parties to the action described immediately above. Uptick Capital, LLC v. EVmo, Inc. (formerly YayYo, Inc.) On March 5, 2021, Uptick Capital, LLC (“Uptick”), filed an arbitration demand with the American Arbitration Association (“AAA”) alleging breach of contract with respect to an Advisory Agreement that Uptick asserts it entered into with the Company on August 7, 2017. The claim filed with the AAA alleges that “pursuant to the terms of the Advisory Agreement, Uptick was entitled to receive $2,500 per month for three months” plus “an issuance of restricted shares of $50,000 worth of YayYo common stock in exchange for providing certain consulting services to YayYo.” The agreement, according to the demand, was renewed once. The Company has not yet formally responded to the arbitration claim but denies liability and intends to vigorously defend this arbitration on the basis that Uptick failed to comply with the contract. It is unknown what the potential liabilities are but, as of the date of the registration statement of which this prospectus is a part

Settlements

Settlements	3 Months Ended
	Mar. 31, 2021
Settlements
Settlements	Note 12 – Settlements FirstFire Settlement On February 11, 2021, the Company, entered into a settlement agreement and mutual release (the “Settlement Agreement”) with FirstFire Global Opportunities Fund, LLC, a Delaware limited liability company (“FirstFire”), relating to a pending action in the U.S. District Court in the Southern District of New York, FirstFire Global Opportunities Fund, LLC v. WestPark Capital, Inc. et. al. This litigation was commenced by FirstFire in April 2020 and subsequently amended in December 2020. FirstFire was a subscriber to the Company’s initial public offering of Common Stock, in November 2019 (the “IPO”). It alleged in the Litigation that the Company and the other named defendants had, in connection with the IPO and the registration statement on Form S-1 filed thereto, committed violations of Sections 11, 12(a) and 15 of the Securities Act of 1933, as amended (the “Securities Act”), Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 promulgated under the Exchange Act. Each of the Company, WestPark, Mr. Rappaport and Mr. El-Batrawi vigorously denied and disputed these allegations. In consideration of the releases, covenants, terms and conditions set forth in the Settlement Agreement, FirstFire agreed to dismiss the litigation with prejudice, to not file any further litigation relating to the IPO, and to waive and relinquish any and all claims on shares of Common Stock other than as specified in the Settlement Agreement. The Company agreed to sell to FirstFire one hundred fifty thousand (150,000) shares of Common Stock (the “Settlement Shares”), with such shares issued pursuant to the exemption from registration under Rule 506(b) of the Act. The purchase price of the Settlement Shares was $0.066667 per share, or an aggregate of $10,000. Any resale of the Settlement Shares by FirstFire shall be subject to the conditions of Rule 144 of the Act. None of WestPark, Mr. Rappaport or Mr. El-Batrawi contributed to the Settlement Shares or any other consideration under the Settlement Agreement. Social Reality Settlement On February 19, 2021, the Company entered into a confidential settlement agreement and mutual release with SRAX, Inc., a Delaware corporation formerly known as Social Reality, Inc. (“SRAX”), relating to an action brought by SRAX against the Company in Los Angeles Superior Court on or around February 11, 2020. A description of this litigation has been included by the Company in its prior filings. The Company and SRAX mutually agreed to keep the material terms of this settlement confidential, subject to disclosure as required by applicable law or regulation.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 13 – Subsequent Events The Company has evaluated subsequent events through July 14, 2021. The Company has determined there were no subsequent events that require recognition or disclosure in the financial statements, except as discussed below. On April 12, 2021, the Company, entered into a securities purchase agreement with a certain investor in connection with the issuance, as of that same date, of a 12.5% original issue discount convertible promissory note and a Common Stock purchase warrant. The note had an original principal amount of $2,250,000, with an original issue discount of $250,000. It bore interest at a fixed rate of ten percent (10%), was convertible into shares of Common Stock at an initial price of $3.00 per share, and was to mature on January 12, 2022. The note has since been exchanged for 230,375 shares of the Company’s Series B Preferred Stock and a warrant, as described below, and cancelled. The warrant grants the right to purchase 187,500 shares of Common Stock at an exercise price of $3.00, subject to adjustment as set forth therein, and is exercisable at any time within five (5) years of the date of issuance. The agreement provided that additional warrants, each for 93,750 shares of Common Stock with an exercise price of $3.00 per share, will be issued by the Company to the investor on the 12 th On July 9, 2021, the Company entered into a term loan, guarantee and security agreement with a lender and its agent providing for a secured term loan facility in an aggregate principal amount of up to $15.0 million, with $7.5 million funded upon closing and up to $7.5 million of additional borrowings under a delayed draw term loan facility. This agreement matures on July 9, 2026. Borrowings under it bear interest at LIBOR, plus a margin of 10.0%, with a default interest rate equal to 2.00% per year in the event of an ongoing event of default. The Company’s obligations under this agreement are guaranteed by its wholly-owned subsidiaries, and are a general obligation of the Company secured by substantially all of the Company’s property and assets. The Company may voluntarily prepay the term loans and mandatory prepayment will be required under certain contingencies, with a prepayment fee to be assessed, the amount of which will be calculated depending on when the prepayment is made. The Company has executed and delivered a term note evidencing this loan and has also issued a warrant granting the lender the right to purchase up to 1.5 million shares of Common Stock at an exercise price of $2.10. In connection with the Company’s entry into the term loan, guarantee and security agreement, the Company also entered into an exchange agreement, dated as of July 8, 2021, with the counterparty to the securities purchase agreement entered into in April 2021. The investor agreed to exchange its note for 230,375 shares of the Company’s Series B Preferred Stock, and a warrant to purchase 93,750 shares of Common Stock at an exercise price of $3.00. The Series B Preferred Stock is subject to mandatory redemption in full at a redemption price initially equal to $10.00 per share, within 15 business days after the date on which the Company has completed an equity financing resulting in total proceeds of at least $10 million.	Note 11 – Subsequent Events Convertible promissory note On January 8, 2021, the Company, issued a stand-alone $500,000 convertible promissory note (the “Note”) to Mr. John Gray, principal of one of the Company’s largest stockholders, the Gray Mars Venus Trust, Arizona 2015, an Arizona asset management limited partnership (the “Gray Trust”), in return for a loan extended by Mr. Gray to the Company in the principal amount of the Note. The Note accrued interest at a fixed rate of 6% and will mature on January 6, 2022. Any unpaid principal balance on the Note was eligible to be converted at any time, at the option of Mr. Gray, into shares of the Company’s Common Stock, at a price of $0.50 per share. Upon conversion, the common shares Mr. Gray was to have received have registration rights, as specified in the Note. On February 25, 2021, Mr. Gray converted the full amount of the convertible promissory note into 1,000,000 shares of the Company’s common stock. FirstFire Settlement On February 11, 2021, the Company, entered into a settlement agreement and mutual release (the “Settlement Agreement”) with FirstFire Global Opportunities Fund, LLC, a Delaware limited liability company (“FirstFire”), relating to a pending action in the U.S. District Court in the Southern District of New York, FirstFire Global Opportunities Fund, LLC v. WestPark Capital, Inc. et. al. The Litigation was commenced by FirstFire in April 2020 and subsequently amended in December 2020. FirstFire was a subscriber to the Company’s initial public offering of Common Stock in November 2019 (the “IPO”). It alleged in the Litigation that the Company and the other named defendants had, in connection with the IPO and the registration statement on Form S-1 filed thereto, committed violations of Sections 11, 12(a) and 15 of the Securities Act of 1933, as amended (the “Securities Act”), Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 promulgated under the Exchange Act. Each of the Company, WestPark, Mr. Rappaport and Mr. El-Batrawi vigorously denied and disputed these allegations. In consideration of the releases, covenants, terms and conditions set forth in the Settlement Agreement, FirstFire has agreed to dismiss the Litigation with prejudice, to not file any further litigation relating to the IPO, and to waive and relinquish any and all claims on shares of Common Stock other than as specified in the Settlement Agreement. The Company has agreed to sell to FirstFire one hundred fifty thousand (150,000) shares of Common Stock (the “Settlement Shares”) on or around February 15, 2021, with such shares to be issued pursuant to the exemption from registration under Rule 506(b) of the Act. The purchase price of the Settlement Shares will be $0.066667 per share, or an aggregate of $10,000. Any resale of the Settlement Shares by FirstFire shall be subject to the conditions of Rule 144 of the Securities Act. None of WestPark, Mr. Rappaport or Mr. El-Batrawi are contributing to the Settlement Shares or any other consideration under the Settlement Agreement. Social Reality Settlement On February 19, 2021, the Company entered into a confidential settlement agreement and mutual release (the “Agreement”) with SRAX, Inc., a Delaware corporation formerly known as Social Reality, Inc. (“SRAX”), relating to an action brought by SRAX against the Company in Los Angeles Superior Court on or around February 11, 2020 (the “Litigation”). A description of the Litigation has been included by the Company in its prior filings, most recently in its quarterly report on Form 10-Q for the quarterly period ended September 30, 2020, filed on November 12, 2020. The Company and SRAX have mutually agreed to keep the material terms of the Agreement confidential, subject to disclosure as required by applicable law or regulation. Common Stock issuances In addition to the above-described issuance of Common Stock subsequent to December 31, 2020, the Company has issued the following shares of Common Stock: ● 100,000 shares to a member of the Company’s board of directors for cash proceeds of $50,000; ● 960,550 shares to the Company’s former Chief Executive Officer for the cashless exercise of 1,000,000 stock options; ● 35,000 shares for the exercise of stock options for cash proceeds of $15,450; and ● 825,000 shares to our Executive Chairman in connection with an anti-dilutive agreement. Bridge loan financing On April 12, 2021, the Company, entered into a securities purchase agreement with a certain investor in connection with the issuance, as of that same date, of a 12.5% original issue discount convertible promissory note and a Common Stock purchase warrant. The note had an original principal amount of $2,250,000, with an original issue discount of $250,000. It bore interest at a fixed rate of ten percent (10%), was convertible into shares of Common Stock at an initial price of $3.00 per share, and was to mature on January 12, 2022. The note has since been exchanged for 230,375 shares of the Company’s series B preferred stock, par value $0.000001 (the “Series B Preferred Stock”) and a warrant, as described below, and cancelled. The warrant grants the right to purchase 187,500 shares of Common Stock at an exercise price of $3.00, subject to adjustment as set forth therein, and is exercisable at any time within five (5) years of the date of issuance. The agreement provided that additional warrants, each for 93,750 shares of Common Stock with an exercise price of $3.00 per share, will be issued by the Company to the investor on the 12 th Term loan financing On July 9, 2021, the Company entered into a term loan, guarantee and security agreement with a lender and its agent providing for a secured term loan facility in an aggregate principal amount of up to $15.0 million, with $7.5 million funded upon closing and up to $7.5 million of additional borrowings under a delayed draw term loan facility. This agreement matures on July 9, 2026. Borrowings under it bear interest at LIBOR, plus a margin of 10.0%, with a default interest rate equal to 2.00% per year in the event of an ongoing event of default. The Company’s obligations under this agreement are guaranteed by its wholly-owned subsidiaries, and are a general obligation of the Company secured by substantially all of the Company’s property and assets. The Company may voluntarily prepay the term loans and mandatory prepayment will be required under certain contingencies, with a prepayment fee to be assessed, the amount of which will be calculated depending on when the prepayment is made. The Company has executed and delivered a term note evidencing this loan and has also issued a warrant granting the lender the right to purchase up to 1.5 million shares of Common Stock at an exercise price of $2.10. Exchange of bridge note for preferred stock and warrant In connection with the Company’s entry into the term loan, guarantee and security agreement, the Company also entered into an exchange agreement, dated as of July 8, 2021, with the counterparty to the securities purchase agreement entered into in April 2021. The investor agreed to exchange its note for 230,375 shares of the Company’s Series B Preferred Stock, and a warrant to purchase 93,750 shares of Common Stock at an exercise price of $3.00. The Series B Preferred Stock is subject to mandatory redemption in full at a redemption price initially equal to $10.00 per share, within 15 business days after the date on which the Company has completed an equity financing resulting in total proceeds of at least $10 million.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Distinct Cars, LLC and RideShare Car Rentals, LLC. All significant intercompany transactions and balances have been eliminated.	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Distinct Cars, LLC and RideShare Car Rentals, LLC. All significant intercompany transactions and balances have been eliminated.
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. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved.	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved.
Cash Equivalents	Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.	Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.
Property and Equipment and Rental Vehicles	Property and Equipment and Rental Vehicles Property and Equipment and Rental Vehicles are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of equipment and rental vehicles is provided using the straight-line method for substantially all assets with estimated lives as follows: Computer equipment 5 years Officer furniture 7 years Leasehold improvements 15 years or term of lease whichever is less Vehicles 5 years	Equipment and Rental Vehicles Equipment and Rental Vehicles are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of equipment and rental vehicles is provided using the straight-line method for substantially all assets with estimated lives as follows: Computer equipment 5 years Vehicles 5 years
Long-Lived Assets	Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment	Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment
Revenue Recognition	Revenue Recognition The Company recognizes all of its material revenue from renting its fleet of cars to TNC drivers. Revenue is recognized based on the rental agreements which are generally on a weekly basis. The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers	Revenue Recognition The Company recognizes revenue from renting its fleet of cars to ridesharing and delivery gig drivers. Revenue is recognized based on the rental agreements which are generally on a weekly basis. The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.
Stock-Based Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share	Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share
Advertising Costs	Advertising Costs The Company expenses the cost of advertising as incurred. Advertising costs for the three months ended March 31, 2021 and 2020 were $165,748 and $131,509, respectively.	Advertising Costs The Company expenses the cost of advertising as incurred. Advertising costs for the years ended December 31, 2020 and 2019 were $490,403 and $765,441, respectively.
Research and Development Costs		Research and Development Costs The Company expenses its research and development costs as incurred. Research and developments costs for the years ended December 31, 2020 and 2019 were $0 and $13,500, respectively.
Fair Value Measurements	Fair Value Measurements The Company applies the provisions of ASC 820-10, “Fair Value Measurements and Disclosures.” ● Level 1 inputs to the valuation methodology are quoted, unadjusted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, as well as other than quoted prices for identical assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. At March 31, 2021 and December 31, 2020, the Company did not identify any liabilities that are required to be presented on the balance sheet at fair value.	Fair Value Measurements The Company applies the provisions of ASC 820-10, “Fair Value Measurements and Disclosures.” ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. At December 31, 2020 and 2019, the Company did not identify any liabilities that are required to be presented on the balance sheet at fair value.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	Recent Accounting Pronouncements In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of Estimated Lives of Equipment	Depreciation of equipment and rental vehicles is provided using the straight-line method for substantially all assets with estimated lives as follows: Computer equipment 5 years Officer furniture 7 years Leasehold improvements 15 years or term of lease whichever is less Vehicles 5 years	Depreciation of equipment and rental vehicles is provided using the straight-line method for substantially all assets with estimated lives as follows: Computer equipment 5 years Vehicles 5 years

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Equipment	At March 31, 2021 and December 31, 2020, property and equipment consisted of the following: March 31, December 31, 2021 2020 Computer equipment $ 6,046 $ 6,046 Office furniture 17,401 - Leasehold improvement 29,650 - 53,097 6,046 Less accumulated depreciation (4,964 ) (4,138 ) Equipment, net $ 48,133 $ 1,908	At December 31, 2020 and 2019 equipment consisted of the following: 2020 2019 Computer equipment $ 6,046 $ 6,046 6,046 6,046 Less accumulated depreciation (4,138 ) (2,651 ) Equipment, net $ 1,908 $ 3,395

Rental Vehicles (Tables)

Rental Vehicles (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Rental Vehicles
Schedule of Rental Vehicles	At March 31, 2021 and December 31, 2020, all of the Company’s rental vehicles consisted of the following: March 31, December 31, 2021 2020 Rental vehicles $ 12,117,146 $ 9,067,885 12,117,146 9,067,885 Less accumulated depreciation (3,333,877 ) (2,871,452 ) Rental vehicles, net $ 8,783,269 $ 6,196,433	At December 31, 2020 and 2019 all of the Company’s rental vehicles consisted of the following: 2020 2019 Rental vehicles $ 9,067,885 $ 6,284,211 9,067,885 6,284,211 Less accumulated depreciation (2,871,452 ) (1,547,164 ) Rental vehicles, net $ 6,196,433 $ 4,737,047

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable at March 31, 2021 and December 31, 2020 consisted of the following: March 31, December 31, 2021 2020 Notes payable to individual investors; accrue interest at 8% per annum; principal payments equal to 1/12 of original balance plus interest due quarterly; due from dates ranging from August 9, 2020 to March 26, 2021; unsecured (A) $ 304,667 $ 304,667 Note payable to the Small Business Administration. The note bears interest at 3.75% per annum, requires monthly payments of $731 after 12 months from funding and is due 30 years from the date of issuance. 148,863 149,414 Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security (“CARES”) Act in the amount of $192,775. The loan has terms of 24 months and accrues interest at 1% per annum. During the year ended December 31, 2020, $184,775 of this loan has been forgiven as provided for in the CARES Act. - 8,000 Notes payable to a finance company, default interest at 14% per annum; monthly principal payments ranging from $10,000 to $40,000 with unpaid principal due on December 15, 2021 335,438 355,438 Total notes payable 788,968 817,519 Unamortized debt discount (184 ) (1,973 ) Notes payable, net discount 788,784 815,546 Less current portion (642,166 ) (666,132 ) Long-term portion $ 146,618 $ 149,414 (A) In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its Common Stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of Common Stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the three months ended March 31, 2021 and 2020, $1,789 and $9,953, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $184 at March 31, 2021.	Notes payable at December 31, 2020 and 2019 consisted of the following: 2020 2019 Notes payable to individual investors; accrue interest at 8% per annum; principal payments equal to 1/12 of original balance plus interest due quarterly; due from dates ranging from August 9, 2020 to March 26, 2021; unsecured (A) $ 304,667 319,667 Note payable to the Small Business Administration. The note bears interest at 3.75% per annum, requires monthly payments of $731 after 12 months from funding and is due 30 years from the date of issuance. 149,414 - Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security (“CARES”) Act in the amount of $192,775. The loan has terms of 24 months and accrues interest at 1% per annum. During the year ended December 31, 2020, $184,775 of this loan has been forgiven as provided for in the CARES Act. 8,000 - Notes payable to a finance company, default interest at 14% per annum; monthly principal payments ranging from $10,000 to $40,000 with unpaid principal due on December 15, 2021 355,438 - Total notes payable 817,519 319,667 Unamortized debt discount (1,973 ) (32,289 ) Notes payable, net discount 815,546 287,378 Less current portion (666,132 ) (287,378 ) Long-term portion $ 149,414 $ - (A) In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its common stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of common stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the years ended December 31, 2020 and 2019, $30,316 and $39,922, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $1,93 at December 31, 2020.
Schedule of Outstanding Notes Payable	A rollforward of notes payable from December 31, 2020 to March 31, 2021 is below: Notes payable, December 31, 2020 $ 815,546 Forgiveness of note payable (8,000 ) Repayments (20,551 ) Amortization of debt discounts 1,789 Notes payable, March 31, 2021 $ 788,784	A rollforward of notes payable from December 31, 2018 to December 31, 2020 is below: Notes payable, December 31, 2018 $ 2,617,970 Issued for cash 2,009,300 Repayments (4,379,814 ) Amortization of debt discounts 39,922 Notes payable, December 31, 2019 287,378 Issued for cash 342,675 Lease obligation converted to note payable 355,438 Forgiveness of note payable (184,775 ) Repayments (15,486 ) Amortization of debt discounts 30,316 Notes payable, December 31, 2020 $ 815,546
Schedule of Future Payments Under Note Payable Obligations		Future payments under note payable obligations are as follows: Years ending December 31, 2021 $ 668,105 2022 3,104 2023 3,175 2024 3,296 2025 3,422 Thereafter 136,417 $ 817,519

Financing Lease Obligations (Ta

Financing Lease Obligations (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Schedule of Lease Obligations	Lease obligations at March 31, 2021 and December 31, 2020 consisted of the following: March 31, December 31, 2021 2020 Lease obligations $ 4,440,434 $ 2,352,878 Less current portion (2,091,533 ) (1,426,425 ) Long-term portion $ 2,348,901 $ 926,453	Lease obligations at December 31, 2020 and 2019 consisted of the following: 2020 2019 Lease obligations $ 2,352,878 $ 2,400,565 Less current portion (1,426,425 ) (1,416,446 ) Long-term portion $ 926,453 $ 984,119
Schedule of Outstanding Lease Obligations	A rollforward of lease obligations from December 31, 2020 to March 31, 2021 is below: Lease obligations, December 31, 2020 $ 2,352,878 New lease obligations 3,049,261 Payments on lease obligations (961,705 ) Lease obligations, March 31, 2021 $ 4,440,434	A rollforward of lease obligations from December 31, 2018 to December 31, 2020 is below: Lease obligations, December 31, 2018 $ 3,790,147 New lease obligations 1,159,470 Disposal of leased vehicles (769,009 ) Payments on lease obligations (1,780,043 ) Lease obligations, December 31, 2019 2,400,565 New lease obligations 3,705,417 Disposal of leased vehicles (975,215 ) Lease obligation converted to note payable (355,438 ) Payments on lease obligations (2,422,451 ) Lease obligations, December 31, 2020 $ 2,352,878
Schedule of Future Lease Obligations	Future payments under lease obligations are as follows: Twelve Months Ending March 31, 2022 $ 2,271,153 2023 1,460,669 2024 1,011,377 Total payments 4,743,199 Less: imputed interest (302,765 ) Total obligation 4,440,434 Less: current portion (2,091,533 ) Non-current capital leases obligations $ 2,348,901	Future payments under lease obligations are as follows: Years ending December 31, 2021 $ 1,531,108 2022 769,619 2023 210,219 Total payments 2,510,946 Amount representing interest (158,068 ) Lease obligation, net $ 2,352,878

Operating Lease Obligations (Ta

Operating Lease Obligations (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Schedule of Operating Lease Obligations	The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of March 31, 2021: March 31, Classification on Balance Sheet 2021 Assets Operating lease assets Operating lease right of use assets $ 239,513 Total lease assets $ 239,513 Liabilities Current liabilities Operating lease liability Current operating lease liability $ 128,673 Noncurrent liabilities Operating lease liability Long-term operating lease liability 122,894 Total lease liability $ 251,567
Schedule of Lease Obligation Maturity	Lease obligations at March 31, 2021 consisted of the following: Twelve Months Ending March 31, 2022 $ 157,800 2023 131,500 Total payments 289,300 Less: imputed interest (37,733 ) Total obligation 251,567 Less: current portion (128,673 ) Non-current capital leases obligations $ 122,894

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Summary of Stock Option Activity	The following is a summary of stock option activity: Weighted Weighted Average Average Remaining Aggregate Options Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2020 2,540,000 $ 0.22 4.52 $ 1,074,245 Granted 250,000 0.51 Forfeited - 0.00 Exercised (1,035,000 ) 0.220 Outstanding, March 31, 2021 1,755,000 $ 0.25 4.34 $ 5,525,075 Exercisable, March 31, 2021 899,250 $ 0.27 4.37 $ 2,815,349	The following is a summary of stock option activity: Weighted Weighted Average Average Remaining Aggregate Options Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2018 300,000 $ 8.00 2.00 $ - Granted - $ Forfeited - Exercised - Outstanding, December 31, 2019 300,000 $ 8.00 1.00 $ - Granted 4,040,000 1.62 Forfeited (1,800,000 ) 4.67 Exercised - Outstanding, December 31, 2020 2,540,000 $ 0.22 4.52 $ 1,074,245 Exercisable, December 31, 2020 1,162,875 $ 0.22 4.52 $ 491,821
Schedule of Options Outstanding by Exercise Price Range	The exercise price for options outstanding and exercisable at March 31, 2021: Outstanding Exercisable Number of Exercise Number of Exercise Options Price Options Price 20,000 $ 0.210 20,000 $ 0.210 1,505,000 0.215 716,750 0.215 25,000 0.220 7,500 0.220 205,000 0.530 155,000 0.530 1,755,000 899,250	The exercise price for options outstanding and exercisable at December 31, 2020: Outstanding Exercisable Number of Exercise Number of Exercise Options Price Options Price 2,505,000 $ 0.215 1,147,875 $ 0.215 35,000 0.220 15,000 0.220 2,540,000 1,162,875
Schedule of Fair Value of Options Granted Assumptions		The assumptions used during the year ended December 31, 2020 in calculating the fair value of options granted using the Black-Scholes option-pricing model for options granted are as follows: Risk-free interest rate 0.28% - 1.59 % Expected life of the options 5.0 years Expected volatility 195%-212 % Expected dividend yield 0 %
Summary of Warrant Activity	The following is a summary of warrant activity: Weighted Average Remaining Aggregate Warrants Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2020 1,631,250 $ 4.08 2.38 $ - Granted - Forfeited - Exercised - Outstanding, March 31, 2021 1,631,250 $ 4.08 2.13 $ - Exercisable, March 31, 2021 1,631,250 $ 4.08 2.13 $ -	The following is a summary of warrant activity: Weighted Weighted Average Average Remaining Aggregate Warrants Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2018 1,500,000 $ 4.00 4.44 $ 6,000,000 Granted 131,250 5.00 Forfeited - Exercised - Outstanding, December 31, 2019 1,631,250 $ 4.08 3.38 $ - Granted - Forfeited - Exercised - Outstanding, December 31, 2020 1,631,250 $ 4.08 2.38 $ - Exercisable, December 31, 2020 1,631,250 $ 4.08 2.38 $ -
Schedule of Warrants Outstanding by Exercise Price Range	The exercise price for warrants outstanding at March 31, 2021: Outstanding and Exerciseable Number of Exercise Warrants Price 1,500,000 $ 4.00 131,250 5.00 1,631,250	The exercise price for warrants outstanding at December 31, 2020: Outstanding and Exerciseable Number of Exercise Warrants Price 1,500,000 $ 4.00 131,250 5.00 1,631,250

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Reconcilation Between Effective and Statutory Income Tax Rates	A reconciliation of the differences between the effective and statutory income tax rates for the years ended December 31, 2020 and 2019: 2020 2019 Amount Percent Amount Percent Federal statutory rates $ (735,436 ) 21.0 % $ (825,346 ) 21.0 % State income taxes (245,145 ) 7.0 % (275,115 ) 7.0 % Permanent differences 335,916 -9.6 % (69,409 ) 1.8 % Valuation allowance against net deferred tax assets 644,665 -18.4 % 1,169,870 -29.8 % Effective rate $ - 0.0 % $ - 0.0 %
Schedule of Significant Components of Deferred Tax Assets	At December 31, 2020 and 2019, the significant components of the deferred tax assets are summarized below: 2020 2019 Deferred income tax asset Net operation loss carryforwards 3,173,878 2,419,531 Accrued expenses 50,205 159,887 Total deferred income tax asset 3,224,084 2,579,418 Less: valuation allowance (3,224,084 ) (2,579,418 ) Total deferred income tax asset $ - $ -

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Date of incorporation	Jun. 21, 2016	Jun. 21, 2016
Place of incorporation	DE	DE

Organization and Basis of Pre_3

Organization and Basis of Presentation (Details Narrative) (10K)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Date of incorporation	Jun. 21, 2016	Jun. 21, 2016
Place of incorporation	DE	DE

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Impairment charge
Tax Examination, Description	The tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded.		Tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded.
Number of warrant shares outstanding	1,631,250		1,631,250	1,631,250	1,500,000
Number of stock options shares outstanding			2,540,000	300,000	300,000
Common stock, par value	$ 0.000001		$ 0.000001	$ 0.000001
Potentially dilutive securities outstanding	3,386,250	2,347,250	4,171,250	1,931,250
Advertising costs	$ 165,748	$ 131,509	$ 490,403	$ 765,441
Warrants [Member]
Number of warrant shares outstanding	1,631,250	1,631,250	1,631,250	1,631,250
Options [Member]
Number of stock options shares outstanding	1,755,000	716,000	2,540,000	300,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Impairment charge
Tax Examination, Description	The tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded.		Tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded.
Number of warrant shares outstanding	1,631,250		1,631,250	1,631,250	1,500,000
Number of stock options shares outstanding			2,540,000	300,000	300,000
Potentially dilutive securities outstanding	3,386,250	2,347,250	4,171,250	1,931,250
Advertising costs	$ 165,748	$ 131,509	$ 490,403	$ 765,441
Research and development costs	$ 9,500			$ 13,500
Warrants [Member]
Number of warrant shares outstanding	1,631,250	1,631,250	1,631,250	1,631,250
Options [Member]
Number of stock options shares outstanding	1,755,000	716,000	2,540,000	300,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Estimated Lives of Equipment (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Computer Equipment [Member]
Estimated lives	5 years	5 years
Officer Furniture [Member]
Estimated lives	7 years
Leasehold Improvements [Member]
Estimated use of lives, description	15 years or term of lease whichever is less
Vehicles [Member]
Estimated lives	5 years	5 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Estimated Lives of Equipment (Details) (10K)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Computer Equipment [Member]
Estimated lives	5 years	5 years
Vehicles [Member]
Estimated lives	5 years	5 years

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 826	$ 302	$ 1,434,896	$ 993,531

Equipment (Details Narrative) (

Equipment (Details Narrative) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Depreciation expense	$ 826	$ 302	$ 1,434,896	$ 993,531
Equipment [Member]
Depreciation expense			$ 1,487	$ 1,697

Property and Equipment - Schedu

Property and Equipment - Schedule of Equipment (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equipment, gross	$ 53,097	$ 6,046	$ 6,046
Less accumulated depreciation	(4,964)	(4,138)	(2,651)
Equipment, net	48,133	1,908	3,395
Computer Equipment [Member]
Equipment, gross	6,046	6,046	$ 6,046
Officer Furniture [Member]
Equipment, gross	17,401
Leasehold Improvements [Member]
Equipment, gross	$ 29,650

Equipment - Schedule of Equipme

Equipment - Schedule of Equipment (Details) (10K) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equipment, gross	$ 53,097	$ 6,046	$ 6,046
Less accumulated depreciation	(4,964)	(4,138)	(2,651)
Equipment, net	48,133	1,908	3,395
Computer Equipment [Member]
Equipment, gross	$ 6,046	$ 6,046	$ 6,046

Rental Vehicles (Details Narrat

Rental Vehicles (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Depreciation expense for leased assets	$ 826	$ 302	$ 1,434,896	$ 993,531
Minimum [Member]
Finance lease term	30 months		12 months
Maximum [Member]
Finance lease term	36 months		36 months
Vehicles [Member]
Estimated useful life	5 years		5 years
Depreciation expense for leased assets	$ 462,425	$ 314,483

Rental Vehicles (Details Narr_2

Rental Vehicles (Details Narrative) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Depreciation expense for leased assets	$ 826	$ 302	$ 1,434,896	$ 993,531
Minimum [Member]
Finance lease term	30 months		12 months
Maximum [Member]
Finance lease term	36 months		36 months
Vehicles [Member]
Estimated useful life	5 years		5 years
Depreciation expense for leased assets	$ 462,425	$ 314,483

Rental Vehicles - Schedule of R

Rental Vehicles - Schedule of Rental Vehicles (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Rental Vehicles, gross	$ 12,117,146	$ 9,067,885	$ 6,284,211
Less accumulated depreciation	(3,333,877)	(2,871,452)	(1,547,164)
Rental Vehicles, net	8,783,269	6,196,433	4,737,047
Vehicles [Member]
Rental Vehicles, gross	$ 12,117,146	$ 9,067,885	$ 6,284,211

Rental Vehicles - Schedule of_2

Rental Vehicles - Schedule of Rental Vehicles (Details) (10K) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Rental Vehicles, gross	$ 12,117,146	$ 9,067,885	$ 6,284,211
Less accumulated depreciation	(3,333,877)	(2,871,452)	(1,547,164)
Rental Vehicles, net	8,783,269	6,196,433	4,737,047
Vehicles [Member]
Rental Vehicles, gross	$ 12,117,146	$ 9,067,885	$ 6,284,211

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2021		Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018
Total notes payable	$ 788,968		$ 817,519		$ 319,667
Unamortized debt discount	(184)		(1,973)		(32,289)
Notes payable, net discount	788,784		815,546		287,378		$ 2,617,970
Less current portion	(639,370)		(666,132)		(287,378)
Long-term portion	149,414		149,414
Notes Payable One [Member]
Total notes payable	304,667	[1]	304,667	[2]	319,667	[2]
Notes Payable Two [Member]
Total notes payable	148,863		149,414
Notes Payable Three [Member]
Total notes payable			8,000
Notes Payable Four [Member]
Total notes payable	$ 335,438		$ 355,438
[1]	In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its Common Stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of Common Stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the three months ended March 31, 2021 and 2020, $1,789 and $9,953, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $184 at March 31, 2021.
[2]	In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its common stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of common stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the years ended December 31, 2020 and 2019, $30,316 and $39,922, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $1,93 at December 31, 2020.

Notes Payable - Schedule of N_2

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt forgiven amount	$ 8,000		$ 184,775
Amortization of debt discount	$ 31,789	$ 9,953
Unsecured Note Payable To Individual Investors [Member]
Debt instrument interest rate	8.00%		8.00%
Debt instrument payment terms	Principal payments equal to 1/12 of original balance plus interest due quarterly		Principal payments equal to 1/12 of original balance plus interest due quarterly	Principal payments equal to 1/12 of original balance plus interest due quarterly.
Debt instrument maturity date, description			Due from dates ranging from August 9, 2020 to March 26, 2021	Due from dates ranging from August 9, 2020 to March 26, 2021.
Shares issued during period as incentive for loans					24,050	24,050
Shares issued during period as incentive for loans, value recorded as discount					$ 119,875	$ 119,875
Amortization of debt discount					$ 119,875	$ 119,875
Interest expense	$ 1,789	$ 9,953	$ 30,316	$ 39,922
Unamortized debt discount	$ 193		$ 193
Unsecured Note Payable To Individual Investors [Member] | Minimum [Member]
Debt instrument maturity date	Aug. 9, 2020		Aug. 9, 2020
Unsecured Note Payable To Individual Investors [Member] | Maximum [Member]
Debt instrument maturity date	Mar. 26, 2021		Mar. 26, 2021
Note payable to the Small Business Administration [Member]
Debt instrument interest rate	3.75%		3.75%
Debt instrument payment terms			Requires monthly payments of $731 after 12 months from funding
Debt instrument maturity date, description			Due 30 years from the date of issuance.
Note payable to the Small Business Administration [Member]
Debt instrument payment terms	Requires monthly payments of $731 after 12 months from funding
Debt instrument maturity date, description	Due 30 years from the date of issuance.
Paycheck Protection Program [Member]
Debt instrument interest rate	1.00%		1.00%
Debt instrument payment terms	The loan has terms of 24 months		The loan has terms of 24 months
Debt instrument maturity date, description			184,775 of this loan has been forgiven as provided for in the CARES Act.
Debt instrument face amount	$ 192,775
Debt forgiven amount	$ 184,775
Notes Payable Finance Company [Member]
Debt instrument interest rate	14.00%		14.00%
Debt instrument maturity date	Dec. 15, 2021		Dec. 15, 2021
Debt instrument payment terms			monthly principal payments ranging from $10,000 to $40,000
Debt instrument maturity date, description			principal due on December 15, 2021
Notes Payable Finance Company [Member] | Minimum [Member]
Debt instrument maturity date			Aug. 9, 2020
Debt monthly principal payments	$ 10,000
Notes Payable Finance Company [Member] | Maximum [Member]
Debt instrument maturity date			Mar. 26, 2021
Debt monthly principal payments	$ 40,000

Notes Payable - Schedule of N_3

Notes Payable - Schedule of Notes Payable (Details) (10K) - USD ($)	Mar. 31, 2021		Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018
Total notes payable	$ 788,968		$ 817,519		$ 319,667
Unamortized debt discount	(184)		(1,973)		(32,289)
Notes payable, net discount	788,784		815,546		287,378		$ 2,617,970
Less current portion	(639,370)		(666,132)		(287,378)
Long-term portion	149,414		149,414
Notes Payable One [Member]
Total notes payable	304,667	[1]	304,667	[2]	319,667	[2]
Notes Payable Two [Member]
Total notes payable	148,863		149,414
Notes Payable Three [Member]
Total notes payable			8,000
Notes Payable Four [Member]
Total notes payable	$ 335,438		$ 355,438
[1]	In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its Common Stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of Common Stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the three months ended March 31, 2021 and 2020, $1,789 and $9,953, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $184 at March 31, 2021.
[2]	In connection with the issuance of these notes payable in 2018 and 2017, the Company also issued an aggregate of 24,050 shares of its common stock to these note holders as additional incentive to make the loans. The aggregate relative fair value of these shares of common stock was $119,875 and was recorded as a discount on the note payable and as additional paid in capital. The discount of $119,875 is being amortized over the term of the notes payable. During the years ended December 31, 2020 and 2019, $30,316 and $39,922, respectively, was charged to interest expense as amortization of the discounts, with an unamortized balance of $1,93 at December 31, 2020.

Notes Payable - Schedule of N_4

Notes Payable - Schedule of Notes Payable (Details) (10K) (Parenthetical) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Amortization of debt discount	$ 31,789	$ 9,953
Unsecured Note Payable To Individual Investors [Member]
Debt instrument interest rate	8.00%		8.00%
Debt instrument payment terms	Principal payments equal to 1/12 of original balance plus interest due quarterly		Principal payments equal to 1/12 of original balance plus interest due quarterly	Principal payments equal to 1/12 of original balance plus interest due quarterly.
Debt instrument maturity date, description			Due from dates ranging from August 9, 2020 to March 26, 2021	Due from dates ranging from August 9, 2020 to March 26, 2021.
Shares issued during period as incentive for loans					24,050	24,050
Shares issued during period as incentive for loans, value recorded as discount					$ 119,875	$ 119,875
Amortization of debt discount					$ 119,875	$ 119,875
Interest expense	$ 1,789	$ 9,953	$ 30,316	$ 39,922
Unamortized debt discount	$ 193		$ 193
Unsecured Note Payable To Individual Investors [Member] | Minimum [Member]
Debt instrument maturity date	Aug. 9, 2020		Aug. 9, 2020
Unsecured Note Payable To Individual Investors [Member] | Maximum [Member]
Debt instrument maturity date	Mar. 26, 2021		Mar. 26, 2021
Note payable to the Small Business Administration [Member]
Debt instrument interest rate	3.75%		3.75%
Debt instrument payment terms			Requires monthly payments of $731 after 12 months from funding
Debt instrument maturity date, description			Due 30 years from the date of issuance.
Paycheck Protection Program [Member]
Debt instrument interest rate	1.00%		1.00%
Debt instrument payment terms	The loan has terms of 24 months		The loan has terms of 24 months
Debt instrument maturity date, description			184,775 of this loan has been forgiven as provided for in the CARES Act.
Notes Payable Finance Company [Member]
Debt instrument interest rate	14.00%		14.00%
Debt instrument maturity date	Dec. 15, 2021		Dec. 15, 2021
Debt instrument payment terms			monthly principal payments ranging from $10,000 to $40,000
Debt instrument maturity date, description			principal due on December 15, 2021
Notes Payable Finance Company [Member] | Minimum [Member]
Debt instrument maturity date			Aug. 9, 2020
Notes Payable Finance Company [Member] | Maximum [Member]
Debt instrument maturity date			Mar. 26, 2021

Notes Payable - Schedule of Out

Notes Payable - Schedule of Outstanding Notes Payable (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes payable, beginning of the period	$ 815,546	$ 287,378	$ 287,378	$ 2,617,970
Forgiveness of note payable	(8,000)		(184,775)
Repayments	(20,551)		(15,486)	(4,379,814)
Amortization of debt discounts	1,789
Notes payable, end of the period	$ 788,784		$ 815,546	$ 287,378

Notes Payable - Schedule of O_2

Notes Payable - Schedule of Outstanding Notes Payable (Details) (10K) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes payable, beginning of the period	$ 815,546	$ 287,378	$ 287,378	$ 2,617,970
Issued for cash			342,675	2,009,300
Lease obligation converted to note payable			355,438
Forgiveness of note payable	(8,000)		(184,775)
Repayments	(20,551)		(15,486)	(4,379,814)
Amortization of debt discounts	31,789	$ 9,953
Notes payable, end of the period	$ 788,784		$ 815,546	$ 287,378

Notes Payable - Schedule of Fut

Notes Payable - Schedule of Future Payments Under Note payable Obligations (Details) (10K)	Dec. 31, 2020USD ($)
Debt Disclosure [Abstract]
2021	$ 668,105
2022	3,104
2023	3,175
2024	3,296
2025	3,422
Thereafter	136,417
Notes payable	$ 817,519

Convertible Note (Details Narra

Convertible Note (Details Narrative) - Mr. John Gray [Member] - USD ($)	Feb. 12, 2021	Jan. 08, 2021
Convertible promissory note		$ 500,000
Debt instrument interest rate		6.00%
Debt instrument maturity date		Jan. 6, 2022
Conversion price per share		$ 0.50
Original issue discount		$ 30,000
Conversion of stock shares issued	1,000,000

Financing Lease Obligations - S

Financing Lease Obligations - Schedule of Lease Obligations (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Lease obligations	$ 4,440,434	$ 2,352,878	$ 2,400,565	$ 3,790,147
Less current portion	(2,091,533)	(1,426,425)	(1,416,446)
Long-term portion	$ 2,348,901	$ 926,453	$ 984,119

Lease Obligations - Schedule of

Lease Obligations - Schedule of Lease Obligations (Details) (10K) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Lease obligations	$ 4,440,434	$ 2,352,878	$ 2,400,565	$ 3,790,147
Less current portion	(2,091,533)	(1,426,425)	(1,416,446)
Long-term portion	$ 2,348,901	$ 926,453	$ 984,119

Financing Lease Obligations -_2

Financing Lease Obligations - Schedule of Outstanding Lease Obligations (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Lease obligations, beginning balance	$ 2,352,878	$ 2,400,565	$ 3,790,147
New lease obligations	3,049,261	3,705,417	1,159,470
Payments on lease obligations	(961,705)	(2,422,451)	(1,780,043)
Lease obligations, ending balance	$ 4,440,434	$ 2,352,878	$ 2,400,565

Lease Obligations - Schedule _2

Lease Obligations - Schedule of Outstanding Lease Obligations (Details) (10K) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Lease obligations, beginning balance	$ 2,352,878	$ 2,400,565	$ 3,790,147
New lease obligations	3,049,261	3,705,417	1,159,470
Disposal of leased vehicles		(975,215)	(769,009)
Lease obligation converted to note payable		(355,438)
Payments on lease obligations	(961,705)	(2,422,451)	(1,780,043)
Lease obligations, ending balance	$ 4,440,434	$ 2,352,878	$ 2,400,565

Financing Lease Obligations -_3

Financing Lease Obligations - Schedule of Future Lease Obligations (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
2022	$ 2,271,153	$ 1,531,108
2023	1,460,669	769,619
2024	1,011,377	210,219
Total payments	4,743,199	2,510,946
Less: imputed interest	(302,765)	(158,068)
Total obligation	4,440,434	2,352,878	$ 2,400,565	$ 3,790,147
Less: current portion	2,091,533	1,426,425	1,416,446
Non-current capital leases obligations	$ 2,348,901	$ 926,453	$ 984,119

Lease Obligations - Schedule _3

Lease Obligations - Schedule of Future Lease Obligations (Details) (10K) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
2021	$ 2,271,153	$ 1,531,108
2022	1,460,669	769,619
2023	1,011,377	210,219
Total payments	4,743,199	2,510,946
Amount representing interest	(302,765)	(158,068)
Lease obligation, net	$ 4,440,434	$ 2,352,878	$ 2,400,565	$ 3,790,147

Operating Lease Obligations (De

Operating Lease Obligations (Details Narrative)	3 Months Ended
	Mar. 31, 2021USD ($)
Leases [Abstract]
Operating lease expense	$ 25,204
Cash paid for operating lease	$ 13,150
Weighted average remaining lease terms	1 year 9 months 3 days
Weighted average discount rate	15.00%

Operating Lease Obligations - S

Operating Lease Obligations - Schedule of Operating Lease Obligations (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Total lease assets	$ 239,513		$ 164,080
Operating lease liability, Current	128,673
Operating lease liability, Noncurrent	122,894
Total lease liability	$ 251,567

Operating Lease Obligations -_2

Operating Lease Obligations - Schedule of Lease Obligation Maturity (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2022	$ 157,800
2023	131,500
Total payments	289,300
Less: imputed interest	(37,733)
Total obligation	251,567
Less: current portion	128,673
Non-current capital leases obligations	$ 122,894

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Capital stock shares authorized	100,000,000		100,000,000
Common stock shares authorized	90,000,000		90,000,000	90,000,000
Common stock par value	$ 0.000001		$ 0.000001	$ 0.000001
Preferred stock shares authorized	10,000,000		10,000,000	10,000,000
Preferred stock par value	$ 0.000001		$ 0.000001	$ 0.000001
Number of shares issued during period, value	$ 50,000		$ 275,000
Number of shares issued for options exercised
Number of shares issued for options exercised, value	15,400	$ 35,000
Issuance of common stock for cashless exercise of stock options
Acuitas Group Holdings, LLC [Member]
Number of shares issued during period	825,000
Number of shares issued during period, value	$ 3,240,600
Finance costs	$ 3,240,600
Legal Settlements [Member]
Number of shares issued during period	225,000
Number of shares issued during period, value	$ 1,103,750
Convertible Note Payable [Member]
Debt conversion shares issued	1,000,000
Debt conversion shares issued, value	$ 500,000
Stock Options [Member]
Number of shares issued for options exercised	35,000
Number of shares issued for options exercised, value	$ 15,400
Issuance of common stock for cashless exercise of stock options, shares	960,550
Issuance of common stock for cashless exercise of stock options	$ 1,000,000
Board of Director [Member]
Number of shares issued during period	1,000,000	100,000
Shares issued price per share	$ 0.50
Number of shares issued during period, value	$ 50,000
Investors [Member]
Number of shares issued during period	600

Stockholders' Equity (Details_2

Stockholders' Equity (Details Narrative) (10K) - USD ($)	3 Months Ended			12 Months Ended
	Mar. 31, 2021	Mar. 30, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Capital stock shares authorized	100,000,000			100,000,000
Common stock shares authorized	90,000,000			90,000,000	90,000,000
Common stock par value	$ 0.000001			$ 0.000001	$ 0.000001
Preferred stock shares authorized	10,000,000			10,000,000	10,000,000
Preferred stock par value	$ 0.000001			$ 0.000001	$ 0.000001
Proceeds from common stock sold	$ 50,000			$ 275,000	$ 10,500,000
Number of shares issued during period, value	50,000			275,000
Loss on the settlement of debt					252,900
Weighted-average fair value of options				$ 0.211
Weighted-average exercise price of options
Stock option expense	$ 193,587		$ 457,242	$ 739,973
Unamortized stock option expense				$ 253,830
Minimum [Member]
Weighted-average fair value of options				$ 1.11
Weighted-average exercise price of options				$ 4
Initial Public Offering [Member]
Number of shares issued during period					2,625,000
Sale of stock, price per share					$ 4
Proceeds from issuance of public offering					$ 10,500,000
Number of warrants outstanding				131,250
Exercise price outstanding				$ 5
Warrant expire date				Nov. 30, 2024
Three Investors [Member]
Common stock sold				2,553,571
Proceeds from common stock sold				$ 275,000
Board of Director [Member]
Common stock sold				125,000
Proceeds from common stock sold		$ 50,000		$ 25,000
Number of shares issued during period	1,000,000	100,000
Number of shares issued during period, value	$ 50,000
Vendors [Member]
Number of shares issued during period				84,300
Accounts payable and accrued expenses					$ 421,500
Number of shares issued during period, value				$ 674,000

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Stock Option Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Number of Shares Options Outstanding, Beginning Balance	2,540,000	300,000	300,000
Number of Options, Granted		4,040,000
Number of Options, Forfeited		(1,800,000)
Number of Options, Exercised
Number of Shares Options Outstanding, Ending Balance		2,540,000	300,000
Number of Shares Options, Exercisable		1,162,875
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 0.22	$ 8	$ 8
Weighted Average Exercise Price, Granted		1.62
Weighted Average Exercise Price, Forfeited		4.67
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price Outstanding, Ending Balance		0.22	$ 8
Weighted Average Exercise Price, Exercisable Ending Balance		$ 0.22
Weighted Average Remaining Contractual Life Outstanding, Beginning		1 year	2 years
Weighted Average Remaining Contractual Life Outstanding, Ending		4 years 6 months 7 days	1 year
Weighted Average Remaining Contractual Life, Exercisable		4 years 6 months 7 days
Aggregate Intrinsic Value Outstanding, Beginning Balance	$ 1,074,245
Aggregate Intrinsic Value Outstanding, Ending Balance		1,074,245
Aggregate Intrinsic Value Outstanding, Exercisable Ending		$ 491,821
Stock Option [Member]
Number of Shares Options Outstanding, Beginning Balance	2,540,000
Number of Options, Granted	250,000
Number of Options, Forfeited
Number of Options, Exercised	(1,035,000)
Number of Shares Options Outstanding, Ending Balance	1,755,000	2,540,000
Number of Shares Options, Exercisable	899,250
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 0.22
Weighted Average Exercise Price, Granted	0.51
Weighted Average Exercise Price, Forfeited	0
Weighted Average Exercise Price, Exercised	0.220
Weighted Average Exercise Price Outstanding, Ending Balance	0.25	$ 0.22
Weighted Average Exercise Price, Exercisable Ending Balance	$ 0.27
Weighted Average Remaining Contractual Life Outstanding, Beginning	4 years 6 months 7 days
Weighted Average Remaining Contractual Life Outstanding, Ending	4 years 4 months 2 days
Weighted Average Remaining Contractual Life, Exercisable	4 years 4 months 13 days
Aggregate Intrinsic Value Outstanding, Beginning Balance	$ 1,074,245
Aggregate Intrinsic Value Outstanding, Ending Balance	5,525,075	$ 1,074,245
Aggregate Intrinsic Value Outstanding, Exercisable Ending	$ 2,815,349

Stockholders' Equity - Summar_2

Stockholders' Equity - Summary of Stock Option Activity (Details) (10K) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Number of Shares Options Outstanding, Beginning Balance	300,000	300,000
Number of Options, Granted	4,040,000
Number of Options, Forfeited	(1,800,000)
Number of Options, Exercised
Number of Shares Options Outstanding, Ending Balance	2,540,000	300,000
Number of Shares Options, Exercisable	1,162,875
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 8	$ 8
Weighted Average Exercise Price, Granted	1.62
Weighted Average Exercise Price, Forfeited	4.67
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price Outstanding, Ending Balance	0.22	$ 8
Weighted Average Exercise Price, Exercisable Ending Balance	$ 0.22
Weighted Average Remaining Contractual Life Outstanding, Beginning	1 year	2 years
Weighted Average Remaining Contractual Life Outstanding, Ending	4 years 6 months 7 days	1 year
Weighted Average Remaining Contractual Life, Exercisable	4 years 6 months 7 days
Aggregate Intrinsic Value Outstanding, Beginning Balance
Aggregate Intrinsic Value Outstanding, Ending Balance	1,074,245
Aggregate Intrinsic Value Outstanding, Exercisable Ending	$ 491,821

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Options Outstanding by Exercise Price Range (Details) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Number of Options Outstanding	1,755,000	2,540,000
Number of Options Exercisable	899,250	1,162,875
Exercise Price Range One [Member]
Number of Options Outstanding	20,000	2,505,000
Exercise Price Outstanding	$ 0.210	$ 0.215
Number of Options Exercisable	20,000	1,147,875
Exercise Price Exercisable	$ 0.210	$ 0.215
Exercise Price Range Two [Member]
Number of Options Outstanding	1,505,000	35,000
Exercise Price Outstanding	$ 0.215	$ 0.220
Number of Options Exercisable	716,750	15,000
Exercise Price Exercisable	$ 0.215	$ 0.220
Exercise Price Range Three [Member]
Number of Options Outstanding	25,000
Exercise Price Outstanding	$ 0.220
Number of Options Exercisable	7,500
Exercise Price Exercisable	$ 0.220
Exercise Price Range Four [Member]
Number of Options Outstanding	205,000
Exercise Price Outstanding	$ 0.530
Number of Options Exercisable	155,000
Exercise Price Exercisable	$ 0.530

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Options Outstanding by Exercise Price Range (Details) (10K) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Number of Options Outstanding	1,755,000	2,540,000
Number of Options Exercisable	899,250	1,162,875
Exercise Price Range One [Member]
Number of Options Outstanding	20,000	2,505,000
Exercise Price Outstanding	$ 0.210	$ 0.215
Number of Options Exercisable	20,000	1,147,875
Exercise Price Exercisable	$ 0.210	$ 0.215
Exercise Price Range Two [Member]
Number of Options Outstanding	1,505,000	35,000
Exercise Price Outstanding	$ 0.215	$ 0.220
Number of Options Exercisable	716,750	15,000
Exercise Price Exercisable	$ 0.215	$ 0.220

Stockholders' Equity - Schedu_3

Stockholders' Equity - Schedule of Fair Value of Options Granted Assumptions (Details) (10K)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Risk-free interest rate, minimum	0.28%
Risk-free interest rate,maximum	1.59%
Expected life of the options	5 years
Expected volatility, minimum	195.00%
Expected volatility, maximum	212.00%
Expected dividend yield	0.00%

Stockholders' Equity - Summar_3

Stockholders' Equity - Summary of Warrant Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Number of Shares, Warrants Outstanding Beginning	1,631,250	1,631,250	1,500,000
Number of Shares, Warrants Granted			131,250
Number of Shares, Warrants Forfeited
Number of Shares, Warrants Exercised
Number of Shares, Warrants Outstanding Ending	1,631,250	1,631,250	1,631,250
Number of Shares, Warrants Exercisable Ending	1,631,250	1,631,250
Weighted Average Exercise Price, Warrants Outstanding Beginning	$ 4.08	$ 4.08	$ 4
Weighted Average Exercise Price, Warrants Granted			5
Weighted Average Exercise Price, Warrants Forfeited
Weighted Average Exercise Price, Warrants Exercised
Weighted Average Exercise Price, Warrants Outstanding Ending	4.08	4.08	$ 4.08
Weighted Average Exercise Price, Per Share Exercisable	$ 4.08	$ 4.08
Remaining Contractual Life, Warrants Outstanding Beginning	2 years 4 months 17 days
Remaining Contractual Life, Warrants Outstanding Ending	2 years 1 month 16 days
Remaining Contractual Life, Warrants Exercisable	2 years 1 month 16 days
Aggregate Intrinsic Value, Warrants Outstanding Beginning			$ 6,000,000
Aggregate Intrinsic Value, Warrants Outstanding Ending
Aggregate Intrinsic Value, Exercisable

Stockholders' Equity - Summar_4

Stockholders' Equity - Summary of Warrant Activity (Details) (10K) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Number of Shares, Warrants Outstanding Beginning	1,631,250	1,631,250	1,500,000
Number of Shares, Warrants Granted			131,250
Number of Shares, Warrants Forfeited
Number of Shares, Warrants Exercised
Number of Shares, Warrants Outstanding Ending	1,631,250	1,631,250	1,631,250
Number of Shares, Warrants Exercisable Ending	1,631,250	1,631,250
Weighted Average Exercise Price, Warrants Outstanding Beginning	$ 4.08	$ 4.08	$ 4
Weighted Average Exercise Price, Warrants Granted			5
Weighted Average Exercise Price, Warrants Forfeited
Weighted Average Exercise Price, Warrants Exercised
Weighted Average Exercise Price, Warrants Outstanding Ending	4.08	4.08	$ 4.08
Weighted Average Exercise Price, Per Share Exercisable	$ 4.08	$ 4.08
Weighted Average Remaining Contractual Life, Warrants Outstanding Beginning		3 years 4 months 17 days	4 years 5 months 9 days
Weighted Average Remaining Contractual Life, Warrants Outstanding Ending		2 years 4 months 17 days	3 years 4 months 17 days
Weighted Average Remaining Contractual Life, Warrants Exercisable		2 years 4 months 17 days
Aggregate Intrinsic Value, Warrants Outstanding Beginning			$ 6,000,000
Aggregate Intrinsic Value, Warrants Outstanding Ending
Aggregate Intrinsic Value, Exercisable

Stockholders' Equity - Schedu_4

Stockholders' Equity - Schedule of Warrants Outstanding by Exercise Price Range (Details) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Number of Warrants Outstanding and Exercisable	1,631,250	1,631,250
Exercise Price Range One [Member]
Number of Warrants Outstanding and Exercisable	1,500,000	1,500,000
Exercise Price Outstanding and Exercisable	$ 4	$ 4
Exercise Price Range Two [Member]
Number of Warrants Outstanding and Exercisable	131,250	131,250
Exercise Price Outstanding and Exercisable	$ 5	$ 5

Stockholders' Equity - Schedu_5

Stockholders' Equity - Schedule of Warrants Outstanding by Exercise Price Range (Details) (10K) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Number of Warrants Outstanding and Exercisable	1,631,250	1,631,250
Exercise Price Range One [Member]
Number of Warrants Outstanding and Exercisable	1,500,000	1,500,000
Exercise Price Outstanding and Exercisable	$ 4	$ 4
Exercise Price Range Two [Member]
Number of Warrants Outstanding and Exercisable	131,250	131,250
Exercise Price Outstanding and Exercisable	$ 5	$ 5

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 30, 2020	Dec. 30, 2019
Insurance Brokerage Firm [Member]
Insurance expenses paid during period for related party	$ 897,281	$ 515,092	$ 2,321,186	$ 2,214,985
Accounts payable to related party	110,762		265,257
Due to related parties					$ 171,665	$ 265,257
Executive Chairman [Member]
Due to related parties	503,767
Chief Executive Officer [Member]
Due to related parties	$ 65,514		$ 100,000

Related Party Transactions (D_2

Related Party Transactions (Details Narrative) (10K) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 30, 2020	Dec. 30, 2019
Repayments of related Party Debt		$ 34,485		$ 150,000
Proceeds from related party debt		503,766		250,000
Advertising expenses		165,748	131,509	490,403	765,441
Insurance Brokerage Firm [Member]
Advance from related party						$ 171,665	$ 265,257
Accounts payable to related party		110,762		265,257
Insurance expenses paid during period for related party		$ 897,281	$ 515,092	2,321,186	2,214,985
Chief Executive Officer and Director [Member]
Management fees				0	0
Repayments of related Party Debt	$ 167,000			150,000
Proceeds from related party debt				250,000
Advance from related party				100,000
Advertising expenses				32,173	587,261
Accounts payable to related party	$ 394,183			$ 324,920	$ 394,183

Income Taxes (Details Narrative

Income Taxes (Details Narrative) (10K) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Increase (decrease) in valuation allowance	$ 644,665	$ 1,081,921
Valuation allowance against net deferred tax assets, amount	3,224,084	2,579,418
Uncertain tax positions
Operating loss carryforwards, net	$ 11,300,000
Operating loss carryforwards expiration year	2031

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconcilation Between Effective and Statutory Income Tax Rates (Details) (10K) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal statutory rates, amount	$ (735,436)	$ (825,346)
Federal statutory rates, percent	21.00%	21.00%
State income taxes, amount	$ (245,145)	$ (275,115)
State income taxes, percent	7.00%	7.00%
Permanent differences, amount	$ 335,916	$ (69,409)
Permanent differences, percent	(9.60%)	1.80%
Valuation allowance against net deferred tax assets, amount	$ 644,665	$ 1,169,870
Valuation allowance against net deferred tax assets, percent	(18.40%)	(29.80%)
Effective rate, amount
Effective rate, percent	0.00%	0.00%

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Components of Deferred Tax Assets (Details) (10K) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operation loss carryforwards	$ 3,173,878	$ 2,419,531
Accrued expenses	50,205	159,887
Total deferred income tax asset	3,224,084	2,579,418
Less: valuation allowance	(3,224,084)	(2,579,418)
Total deferred income tax asset

Contingencies (Details Narrativ

Contingencies (Details Narrative) - Uptick Capital, LLC [Member] - Advisory Agreement [Member] - USD ($)	Dec. 31, 2017	Aug. 07, 2017
Potential liabilities in cash	$ 5,000	$ 10,000
Potential liabilities in stock	100,000	$ 100,000
Claim amount	$ 100,000

Contingencies (Details Narrat_2

Contingencies (Details Narrative) (10K) - Uptick Capital, LLC [Member] - Advisory Agreement [Member] - USD ($)	Dec. 31, 2017	Aug. 07, 2017
Proceeds from contingencies		$ 2,500
Number of common shares restricted		50,000
Potential liabilities in cash	$ 5,000	$ 10,000
Potential liabilities in stock	$ 100,000	$ 100,000

Settlements (Details Narrative)

Settlements (Details Narrative) - Settlement Agreement [Member] - FirstFire Global Opportunities Fund, LLC [Member]	Feb. 11, 2021USD ($)$ / sharesshares
Number of shares sold | shares	150,000
Sale of stock price per share | $ / shares	$ 0.066667
Aggregate amount | $	$ 10,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 09, 2021	Jul. 08, 2021	Apr. 12, 2021	Jan. 08, 2021	May 17, 2021	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Jun. 12, 2021	May 12, 2021
Number of shares issued for options exercised
Proceeds from issuance of common stock						$ 50,000		$ 275,000	$ 10,500,000
Common Stock [Member]
Number of shares issued during period						100,000		2,553,571
Number of shares issued for options exercised						35,000
Convertible Promissory Note [Member]
Debt face value				$ 500,000
Interest rate				6.00%
Debt instrument maturity date				Jan. 6, 2022
Subsequent Event [Member]
Number of shares issued during period					50,000
Number of shares issued for options exercised					193,375
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Warrants to purchase common stock			187,500
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Warrants [Member]
Warrants to purchase common stock			93,750							93,750	93,750
Warrants exercise price per share			$ 3
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]
Warrants to purchase common stock			93,750							93,750	93,750
Warrants exercise price per share			$ 3
Subsequent Event [Member] | Exchange Agreement [Member] | Series B Preferred Stock [Member]
Convertible preferred stock, shares issued upon conversion		230,375
Conversion price per share		$ 10
Warrants exercise price per share		$ 3
Warrant granting, right to purchase common stock		93,750
Proceeds from issuance of common stock		$ 10,000,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Securities Purchase Agreement [Member]
Original issue discount rate			12.50%
Debt face value			$ 2,250,000
Original issue discount			$ 250,000
Interest rate			10.00%
Convertible preferred stock, shares issued upon conversion			230,375
Conversion price per share			$ 3
Debt instrument maturity date			Jan. 12, 2022
Warrants to purchase common stock			187,500
Warrants exercise price per share			$ 3
Subsequent Event [Member] | Secured Term Loan Facility [Member] | Guarantee and Security Agreement [Member]
Debt instrument maturity date	Jul. 9, 2026
Subsequent Event [Member] | Secured Term Loan Facility [Member] | Guarantee and Security Agreement [Member] | LIBOR [Member]
Interest rate	10.00%
Subsequent Event [Member] | Secured Term Loan Facility [Member] | Guarantee and Security Agreement [Member] | Maximum [Member]
Debt face value	$ 15,000,000
Interest rate	2.00%
Subsequent Event [Member] | Secured Term Loan Facility [Member] | Guarantee and Security Agreement [Member] | Common Stock [Member]
Warrants exercise price per share	$ 2.10
Warrant granting, right to purchase common stock	1,500,000
Subsequent Event [Member] | Funded Upon Closing [Member] | Guarantee and Security Agreement [Member]
Debt face value	$ 7,500,000
Subsequent Event [Member] | Additional Borrowings Under Delayed Draw Term Loan Facility [Member] | Guarantee and Security Agreement [Member]
Debt face value	$ 7,500,000

Subsequent Events (Details Na_2

Subsequent Events (Details Narrative) (10K) - USD ($)

Jul. 09, 2021

Jul. 08, 2021

Apr. 12, 2021

Feb. 15, 2021

Feb. 12, 2021

Jan. 08, 2021

May 17, 2021

Mar. 31, 2021

Mar. 30, 2021

Mar. 31, 2020

Dec. 31, 2020

Dec. 31, 2019

Jun. 12, 2021

May 12, 2021

Stock issued during period, value

$ 50,000

$ 275,000

Proceeds from issuance of common stock

50,000

$ 275,000

$ 10,500,000

Cashless exercise of stock options

$ 15,400

$ 35,000

Proceeds from stock options exercised

$ 15,450

Preferred stock, par value

$ 0.000001

$ 0.000001

$ 0.000001

Common Stock [Member]

Stock issued during period, value

$ 3

Number of shares issued during period

100,000

2,553,571

Cashless exercise of stock options

Subsequent Event [Member]

Number of shares issued during period

50,000

Subsequent Event [Member] | Securities Purchase Agreement [Member]

Number of purchase of warrants

187,500

Subsequent Event [Member] | Securities Purchase Agreement [Member] | Series B Preferred Stock [Member]

Preferred stock, par value

$ 0.000001

Subsequent Event [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]

Number of purchase of warrants

93,750

93,750

93,750

Warrant exercise price

$ 3

Subsequent Event [Member] | Exchange Agreement [Member] | Series B Preferred Stock [Member]

Proceeds from issuance of common stock

$ 10,000,000

Conversion price

$ 10

Warrant exercise price

$ 3

Warrant granting, right to purchase common stock

93,750

Convertible preferred stock, shares issued upon conversion

230,375

Chief Executive Officer [Member]

Number of shares issued during period

960,550

Cashless exercise of stock options

$ 1,000,000

FirstFire Settlement [Member]

Shares price

$ 0.066667

Stock issued during period, shares

150,000

Stock issued during period, value

$ 10,000

Executive Chairman [Member]

Number of shares issued during period

825,000

Board of Director [Member]

Shares price

$ 0.50

Stock issued during period, value

$ 50,000

Number of shares issued during period

1,000,000

100,000

Proceeds from issuance of common stock

$ 50,000

$ 25,000

Convertible Promissory Note [Member]

Debt face value

$ 500,000

Interest rate

6.00%

Debt instrument maturity date

Jan. 6, 2022

Shares price

$ 0.50

Converted instrument, shares issued

1,000,000

Convertible Promissory Note [Member] | Subsequent Event [Member] | Securities Purchase Agreement [Member]

Debt face value

$ 2,250,000

Interest rate

10.00%

Debt instrument maturity date

Jan. 12, 2022

Original issue discount

$ 250,000

Conversion price

$ 3

Conversion description

It bore interest at a fixed rate of ten percent (10%), was convertible into shares of Common Stock at an initial price of $3.00 per share, and was to mature on January 12, 2022.

Number of purchase of warrants

187,500

Warrant exercise price

$ 3

Convertible preferred stock, shares issued upon conversion

230,375

Secured Term Loan Facility [Member] | Subsequent Event [Member] | Guarantee and Security Agreement [Member]

Debt instrument maturity date

Jul. 9, 2026

Secured Term Loan Facility [Member] | Subsequent Event [Member] | Guarantee and Security Agreement [Member] | LIBOR [Member]

Interest rate

10.00%

Secured Term Loan Facility [Member] | Subsequent Event [Member] | Guarantee and Security Agreement [Member] | Maximum [Member]

Debt face value

$ 15,000,000

Interest rate

2.00%

Secured Term Loan Facility [Member] | Subsequent Event [Member] | Guarantee and Security Agreement [Member] | Common Stock [Member]

Warrant exercise price

$ 2.10

Warrant granting, right to purchase common stock

1,500,000

Funded Upon Closing [Member] | Subsequent Event [Member] | Guarantee and Security Agreement [Member]

Debt face value

$ 7,500,000

Additional Borrowings Under Delayed Draw Term Loan Facility [Member] | Subsequent Event [Member] | Guarantee and Security Agreement [Member]

Debt face value

$ 7,500,000