Electronic Servitor Publication Network (XESP) 10-K 1 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 01, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-55740
Entity Registrant Name	ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.
Entity Central Index Key	0001709542
Entity Tax Identification Number	82-1873116
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	107 CHESTNUT ST.
Entity Address, Address Line Two	STE. 100
Entity Address, City or Town	STILLWATER
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55082
City Area Code	833
Local Phone Number	991-0800
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,750,590
Entity Common Stock, Shares Outstanding		54,728,001
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	BF Borgers CPA PC
Auditor Firm ID	5041
Auditor Location	Lakewood, CO

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 28,431	$ 17,139
Total assets	28,431	17,139
Current liabilities:
Accounts payable and accruals	66,140	49,680
Loans payable	229,630	52,630
Note payable	2,500,000	0
Due to a related party	34,450	51,868
Total current liabilities	2,830,220	154,178
Commitments and contingencies
Stockholders’ Deficit:
Preferred stock value	0	0
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 51,428,001 and 21,416,001 shares issued and outstanding, respectively.	5,143	2,142
Additional paid in capital	4,387,751	6,224,900
Accumulated deficit	(7,194,683)	(6,364,081)
Total Stockholders’ deficit	(2,801,789)	(137,039)
Total Liabilities and Stockholders’ Deficit	28,431	17,139
Series A Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	19,999,000	19,999,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	51,428,001	51,428,001
Common stock, shares outstanding	51,428,001	51,428,001
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 60,000	$ 0
Operating expenses:
General and administrative	174,577	19,872
Professional fees	85,721	73,800
Stock based compensation	612,652	348,289
Total operating expenses	872,950	441,961
Loss from operations	(812,950)	(441,961)
Other expense:
Interest expense	(17,652)	(5,489)
Total other expense	(17,652)	(5,489)
Loss before provision for income taxes	(830,602)	(447,450)
Provision for income taxes	0	0
Net loss	$ (830,602)	$ (447,450)

STATEMENTS OF OPERATIONS (Paren

STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Loss per share, basic	$ (0.04)	$ 0
Loss per share, diluted	$ (0.04)	$ 0
Weighted average shares outstanding, basic	21,612,741	21,416,001
Weighted average shares outstanding, diluted	21,612,741	21,416,001

STATEMENT OF CHANGES OF STOCKHO

STATEMENT OF CHANGES OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 0	$ 2,142	$ 5,876,611	$ (5,916,631)	$ (37,878)
Beginning balance, shares at Dec. 31, 2021	1,000	21,416,001
Stock option expense			348,289		348,289
Net loss				(447,450)	(447,450)
Ending balance, value at Dec. 31, 2022	$ 0	$ 2,142	6,224,900	(6,364,081)	(137,039)
Ending balance, shares at Dec. 31, 2022	1,000	21,416,001
Stock option expense			612,652		612,652
Shares issued for services		$ 76	53,124		53,200
Shares issued for services, shares		760,000
Shares exchange for acquisition		$ 3,925	(3,925)
Shares exchange for acquisition, shares		39,252,000
Shares cancelled		$ (1,000)	(2,499,000)		(2,500,000)
Shares cancelled, shares		(10,000,000)
Net loss				(830,602)	(830,602)
Ending balance, value at Dec. 31, 2023	$ 0	$ 5,143	$ 4,387,751	$ (7,194,683)	$ (2,801,789)
Ending balance, shares at Dec. 31, 2023	1,000	51,428,001

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (830,602)	$ (447,450)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	665,852	348,289
Changes in Operating Assets and Liabilities:
Accounts payable and accruals	16,460	35,827
Net cash used by operating activities	(148,290)	(63,334)
Cash flows from Investing activities:	0	0
Cash flows from Financing activities:
Proceeds from loans - related party	24,850	27,843
Proceeds from loans payable	177,000	52,630
Repayment of loans - related party	(42,268)	0
Net cash provided by financing activities	159,582	80,473
Net change in cash	11,292	17,139
Cash, beginning of period	17,139	0
Cash, end of period	28,431	17,139
Cash Paid For:
Cash paid for interest	0	0
Cash paid for taxes	$ 0	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (830,602)	$ (447,450)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

DESCRIPTION OF BUSINESS AND HIS

DESCRIPTION OF BUSINESS AND HISTORY	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND HISTORY	NOTE 1 – DESCRIPTION OF BUSINESS AND HISTORY Description of business The Company was originally incorporated on May 17, 2017, under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. On May 23, 2018, the Certificate of Incorporation of the Company was amended to effect a change in the Company’s name from “Iris Grove Acquisition Corporation” to “CannAssist International Corporation”. On September 28, 2021, the Certificate of Incorporation of the Company was amended a second time to effect a change in the Company’s name from “CannAssist International Corporation” to the name “Electronic Servitor Publication Network, Inc.” The Company’s common stock trades on the OTCQB Venture Market under the stock ticker symbol “XESP,” previously from “CNSC,” effective January 26, 2022. The Company's corporate office is located at 107 Chestnut St., Suite 100, Stillwater, MN 55082-5542.. The URL of the Company’s website is https://www.xespn.com. The Company’s business focuses on driving growth for brands through effective digital interactions within current and new communities. The Company’s licensed proprietary technology, the Digital Engagement Engine, utilizes a combination of automation, unique data management, and a modern workflow built on a microservices architecture to achieve greater reach and lift for content providers. On July 1, 2021, and effective on October 9, 2021, Mark Palumbo, a former officer and director of the Company, and Forty 7 Select Holdings LLC, an entity controlled by Greg Shockey (who was an existing shareholder of the Company), entered into an agreement pursuant to which Mark Palumbo transferred all of his 1,000 The Series A Preferred Stock provides the holder thereof the right to vote 60% of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company. 7,500,000 On July 23, 2021, the Company entered into a Technology License Agreement with Phitech Management, LLC, an entity controlled by Peter Hager (“Licensor”), to use, market, promote and distribute certain technology relating to content provisioning including the related patent applications, trade-secrets and associated knowhow, including methods, techniques, specifications, procedures, information, systems, knowledge and business processes required to practice and carry on business in the field of data collection, security and management (the “Technology”). The initial term of the License is 10-years (the “Initial Term”) and shall automatically be renewed for successive 1-year terms (each, a “Renewal Term”) unless the Company elects to terminate the License by giving 30 days’ written notice prior to commencement of a Renewal Term. In exchange for the License of the Technology, the Company issues to the Licensor 10,000,000 2,500,000 0.25 10,000,000 0.25 On July 23, 2021, the Company and Mark Palumbo entered into an agreement (the “Spin-Off Agreement”) whereby, at the Closing, the Company shall transfer 100% of the issued and outstanding membership units of Xceptor LLC, an entity that was a wholly-owned subsidiary of the Company, to Mark Palumbo (along with the assets and liabilities associated with the prior business) for nominal consideration as a condition of the Change-in-Control (the “Spin-Off”). Furthermore, at the Closing, that certain Technology License Agreement entered into by and between the Company and Mark Palumbo dated April 29, 2019 (the “Palumbo License Agreement”) shall be terminated and the Company shall assign all rights to the underlying Intellectual Property (as defined in the Palumbo License Agreement) to Mark Palumbo. On October 9, 2021, at the Closing of the Spin-Off Agreement, the Company transferred 100% of the issued and outstanding membership units of Xceptor LLC to Mark Palumbo (along with the assets and liabilities associated with the prior business) in exchange for nominal consideration, and the Palumbo License Agreement was terminated. As a result of the transactions described above, the Company is strategically aligning its business to support its mission in becoming the premier content management and distribution platform for content providers in the global markets through the Company’s continued development and acquisitions of publication and monetization products, services, and technologies.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of December 31, 2023, there are 153,503 6,670,000 153,503 1,190,000 Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: · Identification of a contract with a customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below. Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. Income Taxes Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of December 31, 2023, and 2022, no Recently issued accounting pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has begun to recognize limited revenue in the current year and has an accumulated deficit of $ 7,194,683

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 4 – NOTES PAYABLE On May 19, 2022, the Company issued a note payable for $ 10,000 6 972 On May 20, 2022, the Company issued a note payable for $ 10,000 6 970 On June 10, 2022, the Company issued a note payable for $ 7,630 10 1,189 On October 18, 2022, the Company issued a note payable for $ 25,000 8 2,405 On January 6, 2023, the Company issued a note payable for $ 15,000 July 6, 2023 8.5 1,254 On March 13, 2023, the Company issued a note payable for $ 12,000 September 13, 2023 8.5 819 On May 11, 2023, the Company issued a note payable for $ 25,000 May 11, 2024 8 1,282 On May 15, 2023, the Company issued a note payable for $ 25,000 May 15, 2024 8 1,260 On September 1, 2023, the Company issued a note payable for $ 25,000 September 1, 2024 8 663 On September 6, 2023, the Company issued a note payable for $ 50,000 September 6, 2024 8 1,271 On September 15, 2023, the Company issued a note payable for $ 50,000 September 15, 2024 8 586

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS During the year ended December 31, 2022, Forty 7 Select Holdings LLC (“Forty 7”) advanced the Company funds, to pay for general operating expenses. Forty 7 is controlled by Greg Shockey, an existing shareholder of the Company. As of December 31, 2023, the balance due to Forty 7 is $ 8,000 On January 10, 2023, the Company issued a note payable for $ 15,000 July 10, 2023 8.5 1,240 Refer to Note 7 for options to purchase shares of common stock issued to related parties. On December 22, 2023, the Company entered into the following transactions: 1) An Asset Purchase Agreement (the “Asset Purchase Agreement”) with Phitech Management, LLC, a limited liability company organized under the laws of Minnesota (“Phitech”); and 2) An Agreement and Plan of Merger (the “Merger Agreement”) with Pointward Inc., a corporation organized under the laws of Delaware (“Pointward”). Asset Purchase Agreement Pursuant to the terms of the Asset Purchase Agreement dated December 22, 2023, the Company has agreed to pay an aggregate purchase price of $ 2,500,000 10,000,000 Agreement and Plan of Merger Following consummation of the Asset Purchase Agreement on December 22, 2023, the Company entered into a Merger Agreement with Pointward. Pursuant to the terms of the Merger Agreement, the Company shall be the surviving corporation and all of the outstanding capital stock of Pointward were converted into shares of the Company’s common stock. Accordingly, the Company issued 39,252,000 As former stockholders of Pointward, Peter Hager, Eric Swann, Greg Shockey, and Thomas Spruce received shares of the Company’s capital stock. Peter Hager is the Company’s Chief Executive Officer. Eric Swann and Greg Shockey are consultants of the Company. Thomas Spruce is the Company’s Chief Operations Officer and director. Peter Hager, our CEO, controls both Phitech and Pointward and as a result the transaction with Pointward has been accounted for as a common control merger. As a result, the assets and liabilities assumed were recorded on the Company’s financial statements at their respective carry-over basis. Under ASC 805, “Business Combinations,” the Company recorded the common control merger as of the earliest date presented in these consolidated financial statements, or December 31, 2022.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
PREFERRED STOCK	NOTE 6 – PREFERRED STOCK The Company has designated 1,000 0.0001

OPTIONS

OPTIONS	12 Months Ended
	Dec. 31, 2023
Options
OPTIONS	NOTE 7 – OPTIONS Greg Shockey Effective April 12, 2022, the Company entered into an Advisory Agreement with Greg Shockey, an affiliate of the Company and service provider. Under this Advisory Agreement, the Company issued options to purchase 240,000 On February 1, 2023, the Company entered into an Advisor Agreement with Greg Shockey, which supersedes his previous Advisor Agreement with the Company, whereby, in exchange for business development and strategy consulting, investor relations, and facilitating meetings with targeted investors, as well as other services, the Company agreed to issue Greg Shockey options to purchase 60,000 1,200,000 On October 12, 2023, the Company entered into a revised Stock Option Grant and Stock Option Agreement with Greg Shockey (the “ Shockey Grant and Agreement 3,840,000 th Danijella Dragas Effective April 12, 2022, the Company entered into an Advisory Agreement with Danijella Dragas, a third-party service provider. Under this Advisory Agreement, the Company issued options to purchase 240,000 Thomas Spruce In the first quarter of 2022, the Company entered into an Employment Agreement with Thomas Spruce, an officer and director of the Company. This Employment Agreement has a term of 2 years and automatically renews for an additional 6-month term unless terminated earlier. This agreement is terminable by each of the parties upon written notice. Under this Employment Agreement, the Company pays a base salary of $1.00 per year and issued options to purchase 500,000 On May 27, 2022, the Company entered into an Addendum to Employment Agreement with Thomas Spruce, which granted Mr. Spruce options to purchase an additional 250,000 On February 1, 2023, Thomas Spruce was appointed as the Company’s Secretary and Chief Operations Officer. Per the terms of the employment agreement, Mr. Spruce was granted options to purchase 1,750,000 0.06 250,000 1,500,000 125,000 250,000 On October 12, 2023, the Company entered into a new Employment Agreement and Stock Option Grant and Agreement with Thomas Spruce, Chief Operations Officer and sole Director (the “ Spruce Employment Agreement and Grant 4,850,000 th Jim Kellogg On November 16, 2022, the Company entered into an Employment Agreement with Jim Kellogg, which granted Mr. Kellogg options to purchase 300,000 On October 12, 2023, the Company entered into a new Employment Agreement and Stock Option Grant and Agreement with Jim Kellogg, Chief Financial Officer (the “Kellogg Employment Agreement and Grant 300,000 400,000 1,500,000 th Peter Hager On February 1, 2023, Peter Hager was appointed as the Company’s President and Chief Executive Officer. Per the terms of the employment agreement, Mr. Hager was granted options to purchase 6,400,000 0.06 500,000 1,000,000 On October 12, 2023, the Company entered into a revised Stock Option Grant and Agreement with Peter Hager, President and Chief Executive Officer (the “ Hager Grant and Agreement 6,400,000 th The February 1, 2023 Options were issued with the following inputs: Schedule of assumptions for fair value Options 11,810,000 Share price $ 0.066 Exercise Price $ 0.06 Term 10 Volatility 209.39 Risk Free Interest Rate 3.39 Dividend rate – Effective September 28, 2023, the Company entered into an Advisory Agreement with Jonathan Sweetser, a third-party service provider. Under this Advisory Agreement, the Company issued options to purchase 60,000 Effective September 28, 2023, the Company entered into an Advisory Agreement with Heather Rawls, a third-party service provider. Under this Advisory Agreement, the Company issued options to purchase 100,000 Options were issued with the following inputs: Schedule of assumptions for fair value Options 3,760,000 Share price $ 0.07 Exercise Price $ 0.07 Term 10 Volatility 172.47 Risk Free Interest Rate 4.59 Dividend rate – During the quarter ended September 30, 2023, the Company accounted for 300,000 options that were effective on November 16, 2022. The option has a strike price of $0.10 per share. The options vest over a period of 1 year contingent upon service and expire 10 years from the date of grant. Options were issued with the following inputs: Schedule of assumptions for fair value Options 300,000 Share price $ 0.10 Exercise Price $ 0.10 Term 10 Volatility 190.439 Risk Free Interest Rate 3.67 Dividend rate – A summary of the status of the Company’s outstanding stock options and changes during the year is presented below: Schedule of options activity Number of Weighted Weighted Aggregate Outstanding at December 31, 2021 – $ – – $ – Granted 2,030,000 $ 0.36 10 $ – Cancelled (250,000 ) $ – – $ – Exercised – $ – – $ – Outstanding at December 31, 2022 1,780,000 $ 0.35 9.81 $ – Granted 20,350,000 $ 0.07 9.78 $ – Cancelled (800,000 ) $ – – $ – Exercised – $ – – $ – Outstanding at December 31, 2023 21,330,000 $ 0.08 9.74 $ – Exercisable at December 31, 2023 6,230,000 $ 0.09 9.03 $ – Schedule of stock options activity number of shares Range of Exercise Number Outstanding Weighted Average Weighted Average $ 0.06 0.39 21,330,000 9.74 $0.08

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2023
Warrants
WARRANTS	NOTE 8 – WARRANTS A summary of the status of the Company’s outstanding stock warrants and changes during the year is presented below: Schedule of outstanding stock warrants and changes Number of Weighted Weighted Aggregate Outstanding at December 31, 2021 153,503 $ 0.25 6.92 $ – Granted – $ – – $ – Expired – $ – – $ – Exercised – $ – – $ – Outstanding at December 31, 2022 153,503 $ 0.25 5.92 $ – Granted – $ – – $ – Expired – $ – – $ – Exercised – $ – – $ – Exercisable at December 31, 2023 153,503 $ 0.25 5.67 $ – Schedule of weighted average number of shares Range of Exercise Number Outstanding Weighted Average Weighted Average $ 0.25 153,503 4.92 $0.25

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has evaluated Staff Accounting Bulletin No. 118 regarding the impact of the decreased tax rates of the Tax Cuts & Jobs Act. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate of 21 Net deferred tax assets consist of the following components as of December 31: Schedule of components of income tax expense 2023 2022 Federal income tax benefit attributable to: Current operations $ 173,000 $ 94,000 Less: valuation allowance (173,000 ) (94,000 ) Net provision for Federal income taxes $ – $ – The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended December 31, due to the following: Schedule of deferred tax assets and liabilities 2023 2022 Deferred Tax Assets: NOL Carryover $ 1,509,000 $ 1,336,000 Less valuation allowance (1,509,000 ) (1,336,000 ) Net deferred tax assets $ – $ – At December 31, 2023, the Company had net operating loss carry forwards of approximately $ 2,949,000 Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal Income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2017.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that there are no material subsequent events to disclose in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”).
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of December 31, 2023, there are 153,503 6,670,000 153,503 1,190,000
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: · Identification of a contract with a customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less.
Stock-based Compensation	Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.
Fair value of financial instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below. Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments.
Income Taxes	Income Taxes Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of December 31, 2023, and 2022, no
Recently issued accounting pronouncements	Recently issued accounting pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

OPTIONS (Tables)

OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of options activity	Schedule of options activity Number of Weighted Weighted Aggregate Outstanding at December 31, 2021 – $ – – $ – Granted 2,030,000 $ 0.36 10 $ – Cancelled (250,000 ) $ – – $ – Exercised – $ – – $ – Outstanding at December 31, 2022 1,780,000 $ 0.35 9.81 $ – Granted 20,350,000 $ 0.07 9.78 $ – Cancelled (800,000 ) $ – – $ – Exercised – $ – – $ – Outstanding at December 31, 2023 21,330,000 $ 0.08 9.74 $ – Exercisable at December 31, 2023 6,230,000 $ 0.09 9.03 $ –
Schedule of stock options activity number of shares	Schedule of stock options activity number of shares Range of Exercise Number Outstanding Weighted Average Weighted Average $ 0.06 0.39 21,330,000 9.74 $0.08
Options Issued Feb 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of assumptions for fair value	Schedule of assumptions for fair value Options 11,810,000 Share price $ 0.066 Exercise Price $ 0.06 Term 10 Volatility 209.39 Risk Free Interest Rate 3.39 Dividend rate –
Options Issued Sept 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of assumptions for fair value	Schedule of assumptions for fair value Options 3,760,000 Share price $ 0.07 Exercise Price $ 0.07 Term 10 Volatility 172.47 Risk Free Interest Rate 4.59 Dividend rate –
Options Issued Nov 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of options activity	Schedule of assumptions for fair value Options 300,000 Share price $ 0.10 Exercise Price $ 0.10 Term 10 Volatility 190.439 Risk Free Interest Rate 3.67 Dividend rate –

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2023
Warrants
Schedule of outstanding stock warrants and changes	Schedule of outstanding stock warrants and changes Number of Weighted Weighted Aggregate Outstanding at December 31, 2021 153,503 $ 0.25 6.92 $ – Granted – $ – – $ – Expired – $ – – $ – Exercised – $ – – $ – Outstanding at December 31, 2022 153,503 $ 0.25 5.92 $ – Granted – $ – – $ – Expired – $ – – $ – Exercised – $ – – $ – Exercisable at December 31, 2023 153,503 $ 0.25 5.67 $ –
Schedule of weighted average number of shares	Schedule of weighted average number of shares Range of Exercise Number Outstanding Weighted Average Weighted Average $ 0.25 153,503 4.92 $0.25

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense	Schedule of components of income tax expense 2023 2022 Federal income tax benefit attributable to: Current operations $ 173,000 $ 94,000 Less: valuation allowance (173,000 ) (94,000 ) Net provision for Federal income taxes $ – $ –
Schedule of deferred tax assets and liabilities	Schedule of deferred tax assets and liabilities 2023 2022 Deferred Tax Assets: NOL Carryover $ 1,509,000 $ 1,336,000 Less valuation allowance (1,509,000 ) (1,336,000 ) Net deferred tax assets $ – $ –

DESCRIPTION OF BUSINESS AND H_2

DESCRIPTION OF BUSINESS AND HISTORY (Details Narrative) - USD ($)				12 Months Ended
	Oct. 09, 2021	Jul. 23, 2021	Jul. 02, 2021	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stock issued during period value issued for services				$ 53,200
Phitech Management LLC [Member]
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of shares issued	10,000,000	10,000,000
Stock issued during period value issued for services		$ 2,500,000
Share price	$ 0.25	$ 0.25
Chief Executive Officer [Member]
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of shares converted (in shares)			1,000
Preferred stock, voting rights			The Series A Preferred Stock provides the holder thereof the right to vote 60% of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company.
Number of shares cancelled			7,500,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
AccountingPoliciesLineItem [Line Items]
Cash equivalents	$ 0	$ 0
Unrecognized tax benefits	$ 0	$ 0
Options Held [Member]
AccountingPoliciesLineItem [Line Items]
Number of diluted shares	6,670,000	1,190,000
Warrants [Member]
AccountingPoliciesLineItem [Line Items]
Number of diluted shares	153,503	153,503

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 7,194,683	$ 6,364,081

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Sep. 15, 2023

Sep. 06, 2023

Sep. 01, 2023

May 15, 2023

May 11, 2023

Mar. 13, 2023

Jan. 06, 2023

Oct. 18, 2022

Jun. 10, 2022

May 20, 2022

May 19, 2022

Dec. 31, 2023

Dec. 31, 2022

Notes and Loans Payable [Abstract]

Notes payble

$ 2,500,000

$ 0

Third Party 1 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 10,000

Interest rate

6%

Interest accrued

972

Third Party 2 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 10,000

Interest rate

6%

Interest accrued

970

Third Party 3 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 7,630

Interest rate

10%

Interest accrued

1,189

Third Party 4 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 25,000

Interest rate

8%

Interest accrued

2,405

Third Party 5 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 15,000

Interest rate

8.50%

Interest accrued

1,254

Maturity date

Jul. 06, 2023

Third Party 6 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 12,000

Interest rate

8.50%

Interest accrued

819

Maturity date

Sep. 13, 2023

Third Party 7 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 25,000

Interest rate

8%

Interest accrued

1,282

Maturity date

May 11, 2024

Third Party 8 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 25,000

Interest rate

8%

Interest accrued

1,260

Maturity date

May 15, 2024

Third Party 9 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 25,000

Interest rate

8%

Interest accrued

663

Maturity date

Sep. 01, 2024

Third Party 10 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 50,000

Interest rate

8%

Interest accrued

1,271

Maturity date

Sep. 06, 2024

Third Party 11 [Member]

Notes and Loans Payable [Abstract]

Notes payble

$ 50,000

Interest rate

8%

Interest accrued

$ 586

Maturity date

Sep. 15, 2024

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jan. 10, 2023	Dec. 31, 2023	Dec. 22, 2023	Dec. 31, 2022
Due to related party		$ 34,450		$ 51,868
Issuance of common stock		51,428,001		51,428,001
Forty 7 Select Holdings LLC [Member]
Due to related party		$ 8,000
Note payable	$ 15,000
Maturity date	Jul. 10, 2023
Interest rate	8.50%
Accrued interest		$ 1,240
Asset Purchase Agreement [Member]
Aggregate purchase price			$ 2,500,000
Number of shares cancellled			10,000,000
Issuance of common stock			39,252,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock, shares authorized	19,999,000	19,999,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000	1,000
Preferred stock, par value	$ 0.0001	$ 0.0001

OPTIONS (Details - Schedule of

OPTIONS (Details - Schedule of assumptions for fair value February 2023) - Options Issued Feb 2023 [Member]	Feb. 01, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options | shares	11,810,000
Share price	$ 0.066
Exercise Price	$ 0.06
Term	10 years
Volatility	209.39%
Risk Free Interest Rate	3.39%
Dividend rate	0%

OPTIONS (Details - Schedule o_2

OPTIONS (Details - Schedule of assumptions for fair value September 2023) - Options Issued Sept 2023 [Member]	Sep. 28, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options | shares	3,760,000
Share price	$ 0.07
Exercise Price	$ 0.07
Term	10 years
Volatility	172.47%
Risk Free Interest Rate	4.59%
Dividend rate	0%

OPTIONS (Details - Schedule o_3

OPTIONS (Details - Schedule of assumptions for fair value November 2022) - Options Issued Nov 2022 [Member]	3 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options | shares	300,000
Share price	$ 0.10
Exercise Price	$ 0.10
Term	10 years
Volatility	190.439%
Risk Free Interest Rate	3.67%
Dividend rate	0%

OPTIONS (Details - Schedule o_4

OPTIONS (Details - Schedule of options activity) - Equity Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Options outstanding, beginning balance	1,780,000	0
Options outstanding exercise price, beginning balance	$ 0.35	$ 0
Options granted	20,350,000	2,030,000
Options granted, price per share	$ 0.07	$ 0.36
Weighted average remaining contract term, granted		10 years
Options cancelled	(800,000)	(250,000)
Options exercised	0	0
Options outstanding, remaining term	9 years 8 months 26 days	9 years 9 months 21 days
Options outstanding, intrinsic value	$ 0	$ 0
Options granted, remaining term	9 years 9 months 10 days
Options outstanding, ending balance	21,330,000	1,780,000
Options outstanding exercise price, ending balance	$ 0.08	$ 0.35
Options exercisable	6,230,000
Options exercisable, price per share	$ 0.09
Options exercisable, remaining term	9 years 10 days
Options exercisable, intrinsic value	$ 0

OPTIONS (Details - Schedule o_5

OPTIONS (Details - Schedule of stock options activity number of shares)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Options
Exercise price, lower range	$ 0.06
Exercise price, upper range	$ 0.39
Number of share outstanding | shares	21,330,000
Weighted average remaining contractual life	9 years 8 months 26 days
Weighted average exercise price	$ 0.08

OPTIONS (Details Narrative)

OPTIONS (Details Narrative) - $ / shares								3 Months Ended
	Oct. 12, 2023	Sep. 28, 2023	Apr. 01, 2023	Feb. 01, 2023	Nov. 16, 2022	May 27, 2022	Apr. 12, 2022	Mar. 31, 2022
Chief Executive Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Exercise price				$ 0.06
Vesting shares				1,000,000
Installments shares				500,000
Options grants to purchase				6,400,000
Shockey Grant And Agreement [Member] | Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options to purchase shares	3,840,000
Spruce Employment Agreement And Grant [Member] | Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options to purchase shares	4,850,000
Kellogg Employment Agreement And Grant [Member] | Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options to purchase shares	1,500,000
Stock options granted	300,000
Stock options increased granted shares	400,000
Hager Grant And Agreement [Member] | Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options to purchase shares	6,400,000
Greg Shockey [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted							240,000
Common stock restricted shares to purchase				60,000
Additional restricted common stock				1,200,000
Danijella Dragas [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted							240,000
Thomas Spruce [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted						250,000		500,000
Thomas Spruce [Member] | Chief Operations Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted				1,750,000
Exercise price				$ 0.06
Vesting shares			250,000	250,000
Remaining for vesting				1,500,000
Installments shares				125,000
Jim Kellogg [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted					300,000
Jonathan Sweetser [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted		60,000
Heather Rawls [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Options granted		100,000

WARRANTS (Details - Schedule of

WARRANTS (Details - Schedule of outstanding stock warrants and changes) - Stock Warrants [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Number of warrants outstanding, beginning	153,503	153,503
Weighted average exercise price, beginning	$ 0.25	$ 0.25
Weighted average remaining contract term, beginning	5 years 11 months 1 day	6 years 11 months 1 day
Number of warrants outstanding, granted	0	0
Weighted average exercise price, granted	$ 0	$ 0
Aggregate intrinsic value	$ 0	$ 0
Number of warrants outstanding, ending	153,503	153,503
Weighted average exercise price, ending	$ 0.25	$ 0.25
Weighted average remaining contract term, ending	5 years 8 months 1 day	5 years 11 months 1 day

WARRANTS (Details - Schedule _2

WARRANTS (Details - Schedule of weighted average number of shares) - Warrant [Member]	Dec. 31, 2023 $ / shares shares
Class of Warrant or Right [Line Items]
Exercise Price	$ 0.25
Number outstanding | shares	153,503
Weighted average remaining contractual life (years)	4 years 11 months 1 day
Weighted average exercise price	$ 0.25

INCOME TAXES (Details - Schedul

INCOME TAXES (Details - Schedule of components of income tax expense) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal income tax benefit attributable to:
Current operations	$ 173,000	$ 94,000
Less: valuation allowance	(173,000)	(94,000)
Net provision for Federal income taxes	$ 0	$ 0

INCOME TAXES (Details - Sched_2

INCOME TAXES (Details - Schedule of deferred tax assets and liabilities) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets:
NOL Carryover	$ 1,509,000	$ 1,336,000
Less valuation allowance	(1,509,000)	(1,336,000)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Federal income tax rate	21%
Net operating loss carry forwards	$ 2,949,000