Electromedical (EMED) 10-K 30 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 29, 2021
Document and Entity Information [Abstract]
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Entity Registrant Name	Electromedical Technologies, Inc
No Trading Symbol Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Public Float	$ 1,528,372
Entity Common Stock, Shares Outstanding		30,379,033
Entity Central Index Key	0001715819
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	None

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 264,913	$ 0
Accounts receivable	17,694	15,667
Inventories	78,712	24,694
Prepaid expenses and other current assets	285,860	65,831
Total current assets	647,179	106,192
Other assets	20,601	25,580
Property and equipment, net	749,219	771,094
Total assets	1,416,999	902,866
Current liabilities:
Accounts payable	262,614	251,162
Credit cards payable	23,710	31,009
Accrued expenses and other current liabilities	201,814	289,791
Customer deposits	28,651	40,120
KISS liability - related party	0	1,444,761
Convertible promissory notes, net of discount of $1,277,255 and $0, respectively	257,398	50,000
Related party notes payable	332,500	105,000
PPP loan	39,500	0
Notes payable	12,846	59,153
Long term debt, current portion	28,260	25,595
Derivative liabilities- convertible promissory notes	831,852	0
Total current liabilities	2,019,145	2,296,591
Long-term liabilities:
Bank debt, net of current portion	546,552	566,406
Government debt, net of current portion	154,302	0
Related party notes payable	0	213,000
Other liabilities	15,603	11,306
Total liabilities	2,735,602	3,087,303
Commitments and contingencies (Note 11)
Stockholders' deficit
Series A Preferred Stock, 1,000,000 shares authorized and 500,000 outstanding	355,000	355,000
Common stock, $.00001 par value, 125,000,000 and 50,000,000 shares authorized; 27,175,800 and 17,900,639 shares outstanding at December 31, 2020 and 2019, respectively	269	177
Additional paid-in-capital	7,957,860	2,713,087
Accumulated deficit	(9,631,732)	(5,252,701)
Total stockholders' deficit	(1,318,603)	(2,184,437)
Total liabilities and stockholders' deficit	$ 1,416,999	$ 902,866

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
BALANCE SHEETS
Discount on convertible promissory notes	$ 1,277,255	$ 0
Preference shares, shares authorized	1,000,000	1,000,000
Preference shares, shares outstanding	500,000	500,000
Common shares, par value	$ 0.00001	$ 0.00001
Common shares, shares authorized	125,000,000	50,000,000
Common Stock, Shares, Outstanding	27,175,800	17,900,639

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
STATEMENTS OF OPERATIONS
Net sales	$ 737,958	$ 829,737
Cost of sales	194,384	238,516
Gross profit	543,574	591,221
Selling, general and administrative expenses	3,710,262	2,259,848
Loss from operations	(3,166,688)	(1,668,627)
Other income (expense)
Interest expense	(769,591)	(54,814)
Change in fair value of KISS liability - related party	(7,784)	(20,898)
Change in fair value of derivative liabilities- convertible promissory notes	71,413	0
Other income	926	0
Total other expense	(705,036)	(75,712)
Net loss	$ (3,871,724)	$ (1,744,339)
Weighted average shares outstanding - basic and diluted	22,300,579	16,809,947
Weighted average loss per share - basic and diluted	$ (0.17)	$ (0.10)

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Series A Preferred Stock	Common Stock	Additional Paid in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2018		$ 162	$ 1,447,960	$ (3,508,362)	$ (2,060,240)
Beginning balance (in shares) at Dec. 31, 2018		16,320,823
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of preferred stock for CEO bonus	$ 355,000				355,000
Issuance of preferred stock for CEO bonus (in shares)	500,000
Issuance of common stock for cash		$ 1	109,999		$ 110,000
Issuance of common stock for cash (in shares)		146,759			146,759
Shares issued for consulting services		$ 2	151,555		$ 151,557
Shares issued for consulting services (in shares)		213,461			213,461
Conversion of KISS liability- related party shares		$ 10	197,932		$ 197,942
Conversion of KISS liability- related party shares (in shares)		1,000,000
Conversion of convertible note and note payable		$ 2	155,910		$ 155,912
Conversion of convertible note and note payable (in shares)		219,596			219,596
Stock-based compensation			157,168		$ 157,168
Sale of Chief Executive Officer's shares to employees at par value			492,563		492,563
Net loss				(1,744,339)	(1,744,339)
Ending balance at Dec. 31, 2019	$ 355,000	$ 177	2,713,087	(5,252,701)	(2,184,437)
Ending balance (in shares) at Dec. 31, 2019	500,000	17,900,639
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Warrants issued in conjunction with convertible promissory notes			238,375		238,375
Warrants reset in conjunction with convertible promissory notes			507,307	(507,307)
Shares repurchased		$ (1)	(36,432)		(36,433)
Shares repurchased (in shares)		(87,849)
Shares issued in conjunction with convertible promissory note		$ 1	42,968		42,969
Shares issued in conjunction with convertible promissory note (in shares)		100,000
Conversion of convertible promissory note		$ 3	118,797		118,800
Conversion of convertible promissory note (in shares)		339,429
Issuance of common stock for cash		$ 1	49,999		50,000
Issuance of common stock for cash (in shares)		191,729
Shares issued in conjunction with vendor settlement			7,352		7,352
Shares issued in conjunction with vendor settlement (in shares)		10,355
Shares issued for consulting services		$ 16	2,163,884		2,163,900
Shares issued for consulting services (in shares)		1,565,000
Beneficial conversion feature in conjunction with convertible promissory note			641,094		641,094
Conversion of KISS liability- related party shares		$ (72)	1,452,473		1,452,545
Conversion of KISS liability- related party shares (in shares)		7,156,497
Warrant issued for services			37,149		37,149
Stock-based compensation			21,807		21,807
Net loss				(3,871,724)	(3,871,724)
Ending balance at Dec. 31, 2020	$ 355,000	$ 269	$ 7,957,860	$ (9,631,732)	$ (1,318,603)
Ending balance (in shares) at Dec. 31, 2020	500,000	27,175,800

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss		$ (3,871,724)	$ (1,744,339)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for allowance for doubtful accounts		3,765
Stock-based compensation expense		2,222,856	801,287
Depreciation and amortization		21,875	24,457
Change in excess fair value of KISS liability- related party		7,784	20,898
Amortization of debt discount and day 1 derivative loss	$ 1,277,255	684,901
Change in fair value of derivative liabilities- convertible promissory notes		(71,413)	0
Change in operating assets and liabilities:
Accounts receivable		(5,792)	(1,893)
Inventories		(54,018)
Prepaid expenses and other current assets		(205,029)
Due from Chief Executive Officer			11,304
Other assets		4,979
Accounts payable		11,452	84,183
Credit cards payable		(7,300)	(11,506)
Accrued expenses and other current liabilities		(71,824)	564,965
Customer deposits		(11,469)	(72,180)
Other liabilities		4,297
Net cash used in operating activities		(1,336,660)	(280,772)
Cash flows from financing activities:
Short-term financing		(40,307)	40,307
Proceeds from PPP loan		39,500
Proceeds from government debt		155,900
Repayments on bank debt		(18,787)	(24,074)
Related party notes payable-net		(500)	213,000
Issuance of convertible promissory notes		1,458,200	50,000
Repayments on notes payable		(6,000)	(108,461)
Issuance of common stock for cash- net		13,567	110,000
Net cash provided by financing activities		1,601,573	280,772
Net decrease in cash and cash equivalents		264,913
Cash and cash equivalents, beginning of year	$ 264,913	0	0
Cash and cash equivalents, end of year		264,913	0
Supplemental disclosures of cash flow information:
Interest		48,660	56,008
Non-cash investing and financing activities:
Common stock issued in conjunction with conversion of notes payable			135,913
Conversion of CEO bonus liability into shares of Series A Preferred Stock			355,000
Inventory deposits converted to related party notes payable		15,000
Shares issued in conjunction with vendor settlement		7,352	20,000
Warrants, common stock and beneficial conversion feature issued in conjunction with convertible promissory notes		922,438
Derivative liabilities issued in conjunction with convertible promissory notes		903,265
Conversion of convertible promissory note and accrued interest into shares of common stock		118,800	44,000
Conversion of KISS liability-related party into common stock		$ 1,452,545	$ 197,942

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2020
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1. ORGANIZATION AND NATURE OF BUSINESS Electro Medical Technologies, LLC (“the Company”), was formed in November 2010 as an Arizona limited liability company. In August 2017, the Company converted to a Delaware C Corporation under Electromedical Technologies, Inc. The Company is a bioelectronic engineering company with medical device certifications in the United States (FDA) and Mexico (Cofepris). The Company engineers simple-to-use portable bioelectronics devices, which provide fast and long -lasting pain relief across a broad range of ailments.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Method The Company maintains its accounting records on an accrual method in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements. Going Concern Since inception, the Company has incurred approximately $9.14 million of accumulated net losses. In addition, during the year ended December 31, 2020, the Company used $1,336,660 in operations and had a working capital deficit of $1,371,966. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next twelve months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the entity will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as at December 31, 2020. Revenue Recognition The FASB issued Accounting Standards Update (“ASU”) No. 2014‑09, codified as ASC 606: Revenue from Contracts with Customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 effective January 1, 2019 using modified retrospective basis and the cumulative effect was immaterial to the financial statements. Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of December 31, 2020 and 2019, the sales returns allowance was $6,990 and $3,225, respectively. Certain larger customers pay in advance for future shipments. These advance payments totaled $28,651 and $40,120 at December 31, 2020 and 2019, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three-year warranty, the Company sells extended warranties for periods ranging from one to three years. Revenue is recognized on a straight-line basis over the term of the contract. At December 31, 2020 and 2019, deferred revenue of $35,200 and $24,177 is recorded, respectively, in connection with these extended warranties. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. Accounts Receivable Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts, and the Company generally does not require collateral. As a general policy, the Company determines an allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts receivable are past due, the Company’s previous loss history, the customer’s current ability to pay its obligation to the Company, and the condition of the general economy and industry as a whole. The Company writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. The Company recorded an allowance for doubtful accounts of $1,000 as of both December 31, 2020 and 2019. respectively. Financial Instruments and Concentrations of Business and Credit Risk The Company elected early adoption of the Accounting Standards Update (“ASU”) 2016‑01, Recognition and Measurement of Financial Assets and Liabilities , which eliminates the requirement of the Company to disclose the fair value of its financial instruments as of the balance sheet date. Financial instruments that potentially subject the Company to concentrations of business and credit risks consist of cash and cash equivalents, accounts receivable, and accounts payable. The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. The Company had two significant customers (Customers A and B), that accounted for approximately 20.8% and 13.9% and 16.4% and 10.5% of net sales for the years ended December 31, 2020 and 2019, respectively. There were no amounts outstanding from these customers at December 31, 2020 and 2019. Amounts due these customers totaled $0 and $3,100 at December 31, 2020 and 2019, respectively for commissions and reimbursements. Customer deposits on hand from Customer A totaled $28,651 and $40,120 at December 31, 2020 and 2019, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Supplier concentrations consisted of one significant supplier in China that accounted for approximately 82% and 74% of total net purchases for the years ended December 31, 2020 and 2019, respectively. There were no amounts outstanding due this supplier at December 31, 2020 and 2019. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Disclosure of Fair Value The disclosure requirements within Accounting Standards Codification (ASC) Topic 820‑10, Fair Value Measurement, require disclosure of estimated fair values of certain financial instruments. For financial instruments recognized at fair value in the Company’s statements of operations, the disclosure requirements of ASC Topic 820‑10 also apply. The methods and assumptions are set forth below: · Cash and cash equivalents are carried at cost, which approximates fair value. · The carrying amounts of receivables approximate fair value due to their short-term maturities. · The carrying amounts of payables approximate fair value due to their short-term maturities. · KISS liability-related party is adjusted to fair value based on the value of the Company as a whole using the discounted cash flow method. Derivative liabilities are adjusted to fair value utilizing the Lattice method Asset and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 — Quoted prices in active markets for identical assets and liabilities that the reporting entity has the ability to access at the measurement date Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability Level 3 — Pricing inputs include significant unobservable inputs used in determining the fair value of investments. The types of investments, which would generally be included in this category include equity securities issued by private entities. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2020, are as follows: Level 1 Level 2 Level 3 Total Liabilities Derivative liabilities – convertible promissory notes $ — $ — $ 831,852 $ 831,852 Total fair value $ — $ — $ 831,852 $ 831,852 The following table presents changes during the year ended December 31, 2020 in Level 3 liabilities measured at fair value on a recurring basis: Fair value- December 31, 2019 $ 1,444,761 Net unrealized gain (63,629) Derivative liabilities in conjunction with convertible promissory notes 903,265 Conversion of KISS liability – related party to common shares (1,452,545) Fair value- December 31, 2020 $ 831,852 The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2019, are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,444,761 $ 1,444,761 Total fair value $ — $ — $ 1,444,761 $ 1,444,761 The following table presents changes during the year ended December 31, 2019 in Level 3 liabilities measured at fair value on a recurring basis: Fair value- December 31, 2018 $ 1,621,805 Net unrealized gain 20,898 Conversion to restricted common shares (197,942) Fair value- December 31, 2019 $ 1,444,761 See Note 5 for discussion of the Company’s valuation of the KISS liability- related party. See Note 4 for discussion of the Company’s valuation of the derivative liabilities. Inventories Inventories are stated at the lower of cost or market. Cost is determined based on the first-in, first-out cost flow assumption (“FIFO”) while market is determined based upon the estimated net realizable value less an allowance for selling and distribution expenses and a normal gross profit. The Company evaluates the need for inventory reserves associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis. As of, December 31, 2020, and 2019, the Company believes there are no excess and obsolete inventories and accordingly, did not record an inventory reserve. Inventories consist of purchased finished goods. Deferred Offering Costs Incremental costs directly associated with the offering of securities are deferred and charged against the gross proceeds of the offering upon completion. Costs associated with the Company’s pending S‑1 filing totaled $25,580 and are included in other assets on the accompanying balance sheet at December 31, 2019. The Company’s S‑1 was effective in August 2020. Additional costs totaling $60,021 were incurred during the year ended December 31, 2020, of which $65,000 was reclassified to additional paid in capital offsetting proceeds from the offering. Costs totaling $20,061 are included in other assets on the accompanying balance sheet at December 31, 2020. The remaining costs will be expensed in the absence of additional offering proceeds. Property and Equipment Property and equipment are recorded at cost and is comprised of a building and office furniture and equipment. The building is depreciated using the straight-line method over the estimated useful life of 40 years. Office furniture and equipment is depreciated using the double-declining method or the straight-line method over the estimated useful lives of 3 to 7 years. Betterments, renewals, and extraordinary repairs that materially extend the useful life of the asset are capitalized; other repairs and maintenance charges are expensed as incurred. The cost and related accumulated depreciation applicable to assets retired are removed from the accounts, and the gain or loss on disposition, if any, is recognized in the accompanying statements of operations. Impairment of Long-Lived Assets In accordance with FASB ASC Topic 360, Property, Plant and Equipment , long-lived assets such as property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss is recognized on long-lived assets when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the carrying amount of the assets. In such cases, the carrying value of these assets are adjusted to their estimated fair values and assets held for sale are adjusted to their estimated fair values less selling expenses. No impairment losses of long-lived assets were recognized for the years ended December 31, 2020 and 2019. Income Taxes The Company, which was formed as a Limited liability Company in Arizona, previously filed an Entity Classification Election, commonly known as a check-the-box-election, to be classified as a corporation for tax purposes. The Company also made an election to be treated for income tax purposes as an S corporation. Under U.S. and Arizona law, the taxable income or loss of an S corporation is included in the shareholder’s income tax returns. In August 2017, the Company converted to a Delaware Corporation. The conversion was tax-free under Internal Revenue Code Section 368(a)(1)(F) and is referred to as an F-reorganization, which is typically defined as a mere change in identity, form or place of organization. Management elected to terminate the S corporation election effective January 1, 2018 and the Company will operate for tax purposes as a C corporation from that date forward. The Company follows the provisions of uncertain tax positions as addressed in FASB ASC Subtopic 740‑10‑65‑1, Income Taxes . The Company has no such tax positions as of both December 31, 2020 and 2019, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in selling, general and administrative expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties as of December 31, 2020 and 2019. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. With few exceptions, the Company is no longer subject to examination by U.S. federal tax authorities for returns filed for the prior three years and by state and local income tax authorities for returns filed for the prior four years. There are no examinations currently pending. The Company’s tax provision for 2020 related to deferred tax charges consisting of accrued liabilities and accounts payable, for which the Company will receive the benefit from when paid and the net operating loss incurred during 2020. During the year ended December 31, 2020, the Company evaluated its deferred tax assets of $547,256 and determined a full valuation allowance was appropriate. Deferred tax assets related primarily to accrued liabilities and accounts payable of $115,490 and net operating losses of $431,766. During the year ended December 31, 2020, the valuation allowance increased by $379,812. The Company's tax provision for 2019 related to deferred tax charges consisting of a minor amount of accruals for which the Company will receive the benefit from when paid and the net operating loss incurred during 2019. During the year ended December 31, 2019, the Company evaluated its deferred tax assets of $167,4444 and determined a full valuation allowance was appropriate. For the years ended December 31, 2020 and 2019 the Company’s net operating loss carry forward was increased by $1,062,772 and $673,257, respectively. NOLs originating in 2020 can be carried forward indefinitely until the loss is fully recovered, but they are limited to 80% of the taxable income in any one tax period. However, this 80% limitation was removed for the 2018, 2019, and 2020 tax years by the CARES Act, which also allows for a 5‑year carryback of the NOLs generated in 2018 and 2019. The difference between the statutory rate of 21% and the effective tax rate is due to permanent differences and a full valuation allowance. Total net loss operating carry forward at December 31, 2020 and 2019 totaled $2,536,907 and $1,474,135 , respectively. Sales Taxes FASB ASC Subtopic 605‑45, Revenue Recognition – Principal Agent Considerations, provides that the presentation of taxes assessed by a governmental authority that are directly imposed on revenue-producing transactions (e.g. sales, use, and excise taxes) between a seller and a customer on either a gross basis (included in revenues and costs) or on a net basis (excluded from revenues) is an accounting policy decision that should be disclosed. In addition, for any such taxes that are reported on a gross basis, the amounts of those taxes should be disclosed in the financial statements for each period for which a statement of operations is presented if those amounts are significant. Sales taxes for the years ended December 31, 2020 and 2019 were recorded on a net basis. Included in accrued expenses at, December 31, 2020 and 2019 is approximately $58,000 and $62,000 respectively, related to sales taxes. Shipping and Handling Costs The Company included shipping and handling costs in cost of sales on the accompanying statements of operations for the years ended December 31, 2020 and 2019. Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of, December 31, 2020 and 2019 of $17,483 and $16,183, respectively . The expense is included in cost of sales in the statements of operations and within accrued expenses on the accompanying balance sheets. Advertising Advertising costs are expensed as incurred. Total advertising expenses amounted to $0 for both the years ended December 31, 2020 and 2019. Total advertising costs are included in selling, general and administrative expenses on the accompanying statements of operations. Research and Development Costs Research and development costs are expensed as incurred. Total research and development costs amounted to $31,600 and $82,849 for the years ended December 31, 2020 and 2019, respectively. Total research and development costs are included in selling, general and administrative expenses on the accompanying statements of operations. Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2020 and 2019, diluted net loss per share is the same as basic net loss per share for each year. Stock options, warrants and convertible promissory notes with underlying shares totaling 3,803,949 at December 31, 2020, have not been included in the net loss per share calculation. The number of underlying shares related to convertible promissory notes may vary based upon the actual date of conversion. COVID‑19 On January 30, 2020, the World Health Organization declared the COVID‑19 outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID‑19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID‑19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the company, COVID‑19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations. Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016‑02, Leases (Topic 842) . The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability, measured on a discounted basis, on the balance sheet for all leases with terms greater than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statements of operations and comprehensive loss. A modified retrospective transition approach is required for capital and operating leases existing at the date of adoption, with certain practical expedients available. The Company is currently in the process of evaluating the potential impact of this new accounting guidance, which is effective for the Company beginning on January 1, 2022. The impact is not expected to be significant. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2020
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 3. PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of December 31: 2020 2019 Building $ 875,000 $ 875,000 Furniture and equipment 24,987 24,987 899,987 899,987 Less: accumulated depreciation and amortization (150,768) (128,893) $ 749,219 $ 771,094 Depreciation and amortization expense related to property and equipment was $21,875 and $24,457 for the years ended December 31, 2020 and 2019, respectively. Depreciation and amortization are included in selling, general and administrative expenses on the accompanying statements of operations.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2020
NOTES PAYABLE
NOTES PAYABLE	NOTE 4. NOTES PAYABLE In May 2018, the Company entered into a note payable with a third-party vendor as payment for an outstanding balance in the amount of $43,692. The note is interest free and requires monthly payments of $5,461 beginning June 15, 2018 with the remaining balance due and payable on December 15, 2018. The Company did not make timely payments as of December 15, 2018 which resulted in interest being accrued on the unpaid balance at a rate of ten percent beginning July 31, 2017. The outstanding balance as of December 31, 2020 and 2019 is $12,846 and 18,846, respectively. Interest expense of $8,348 has been accrued in the Company’s balance sheet as of December 31, 2020, of which $1,703 and $2,507, has been recorded in the Company’s statement of operations for the years ended December 31, 2020 and 2019, respectively. In October 2019, the Company entered into a future revenue sale agreement. Under the terms of the agreement, the Company agrees to sell $73,336 of its future revenues for a purchase price of $50,500 less transaction fees of $3,115 for a net advance of $47,385. Payments of $375 per day are to be made for principal and interest until the $73,336 is paid in full. The outstanding balance as of December 31, 2020 and 2019 is $0 and $40,307, respectively. In April 2020, the Company received $39,500 in payroll protection program loans (“PPP”). These loans provide for certain funding based on previous employment which in part may be forgivable under certain conditions. No payment is due during the deferral period which ends the earlier of the date of SBA forgiveness or ten months after the last day of the covered period. The remaining portion needs to be repaid over 2 years and carries a 1% annual interest rate. These loans require no collateral nor personal guarantees. The loan was forgiven in its entirety in February 2021. Convertible Promissory Notes The aggregate of convertible promissory notes is as follows: As of December 31, Convertible promissory notes 2020 2019 Principal balance $ 1,534,653 $ 50,000 Debt discount balance (1,277,255) — Net Notes balance $ 257,398 $ 50,000 In May 2018, the Company borrowed $25,000 in conjunction with a convertible promissory note. The note matured in June 2020 and accrues interest at a rate of 8% per annum. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.71 per share. In October 2019, the lender converted the $25,000 note and unpaid accrued interest of $2,948 into 39,363 shares of common stock. There is no beneficial conversion feature as the conversion price is at fair market value. The proceeds were used for operations. In December 2019, the Company borrowed $50,000 in conjunction with a convertible promissory note. The note matured in May 2020 and is interest free. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.71 per share. There is no beneficial conversion feature as the conversion price is at fair market value. The proceeds were used for operations. In June 2020, the Company borrowed $110,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $10,000. A one-time charge of 8% will be applied to the principal amount of $110,000 on the Issuance Date to be paid upon maturity. The note matures on December 15, 2020. The lender has the right at any time to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.35 per share. The number of shares of common stock issuable upon conversion of any conversion amount shall be equal to the quotient of dividing the conversion amount by the conversion price of $0.35. In December 2020, the investor converted the note into 339,429 shares of common stock. In conjunction with the note issued in June 2020, the Company issued 100,000 shares of common stock to the investor as a well as a warrant to purchase 250,000 shares of the Company’s common stock. The Common shares were valued at market price on June 4, 2020. Upon valuation of the common shares and the warrants, the Company allocated the values using a relative fair market value approach. The common shares were valued at $42,969 and the warrants were valued at $48,231. The residual value of $8,800 was recorded as a discount associated with the beneficial conversion feature. (see Note 10). If the Company, at any time while this warrant is outstanding, shall sell or grant any option to purchase, or sell or grant any right to re-price, or otherwise dispose of or issue (or announce any offer, sale, grant or any option to purchase or other disposition) any common stock or common stock equivalents entitling any person to acquire shares of common stock, at an effective price per share less than the then exercise price (such lower price, the " Base Share Price "), then the exercise price shall be reduced and only reduced to equal the Base Share Price and the number of shares issuable hereunder shall be increased accordingly. The Company shall at all times reserve and keep available out of its authorized common stock a number of shares equal to at least 5 times the full number of shares of common stock issuable upon conversion of all outstanding amounts under these notes. As of December 31, 2020, there are 3,395,190 remaining shares reserved. The Company shall have the option, under specific terms in each note, to pre-pay the entire remaining outstanding principal amount of this note in cash plus a premium ranging from 20‑50%. Upon the occurrence of any Event of Default (without the need for any party to give any notice or take any other action) for the notes issued in June 2020, the outstanding balance shall immediately and automatically increase to 120% of the outstanding balance immediately prior to the occurrence of the Event of Default (the “Default Sum”). Upon the occurrence of any Event of Default, the note shall become immediately due and payable. In the event of default, the Company would be required to convert the notes at a price of 60% of the lowest trade in the last 25 days prior to default. In July 2020, the Company borrowed $107,500 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $90,000 include an original issue discount of $7,500 and legal fees of $10,000. The note matures on July 21, 2021. The lender has the right after January 21, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $90,000 has been recorded as a discount on the note. In August 2020, the Company borrowed $215,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $200,000 include an original issue discount of $15,000. The note matures on August 4, 2021. The lender has the right after February 4, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $200,000 has been recorded as a discount on the note. In August 2020, the Company borrowed $103,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $3,000. The notes mature on August 11, 2021. The lender has the right for 180 days from the issuance date to convert the debt into fully paid and non- assessable shares of common stock at a price of $1.00 per share. From the period 180 days from issuance to maturity, the lender has the right to convert the debt into fully paid and non-assessable shares of common stock at a price of 63% of market value. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 1,915,548 shares of common stock for conversions under the note. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $97,654 at the date of issuance and has been recorded as a discount on the note. (see Note 7). In September 2020, the Company borrowed $107,500 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $7,500. The note matures on September 3, 2021. The lender has the right after March 3, 2021 to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $100,000 has been recorded as a discount on the note. In September 2020, the Company borrowed $78,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $75,000 include an original issue discount of $3,000. The notes mature on September 8, 2021. The lender has the right for 180 days from the issuance date to convert the debt into fully paid and non- assessable shares of common stock at a price of $1.00 per share. From the period 180 days from issuance to maturity, the lender has the right to convert the debt into fully paid and non-assessable shares of common stock at a price of 63% of market value. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 1,450,609 shares of common stock for conversions under the note. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $74,238 at the date of issuance and has been recorded as a discount on the note. (see Note 7). Pursuant to a previous financing commitment entered into September 28, 2020, received on October 1, 2020, the Company borrowed $108,000 in conjunction with an unsecured convertible promissory note from an investor. Proceeds of $100,000 include an original issue discount of $8,000. The notes mature on September 28, 2021. From the period 180 days from issuance to maturity, the lender has the right to convert the debt into fully paid and non-assessable shares of common stock at a price of 63% of market value. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest accrues at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 4,023,000 shares of common stock for conversions under the note. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $182,670 at the date of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 7). Pursuant to a financing commitment, on October 22, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $128,000 at a purchase price of $128,000. The note matures on October 22, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to 65% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 2,171,014 shares of common stock for conversions under the note. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $81,969 at the date of issuance and has been recorded as a discount on the note. (see Note 7). Pursuant to a financing commitment, on November 3, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $244,853 at a purchase price of $225,000. Proceeds of $225,000 include an original issue discount of $19,853. The note matures on November 3, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share, beginning 180 days after issuance. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $176,294 has been recorded as a discount on the note. Pursuant to a financing commitment, on December 1 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $172,800 at a purchase price of $160,000. Proceeds of $147,200 include an original issue discount of $12,800 and fees of $12,800. The note matures on December 1, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to 70% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of five percent (5%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 7,100,000 shares of common stock for conversions under the note. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $237,021 at the date of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 7). In conjunction with the note the Company issued a warrant to purchase 135,000 shares of the Company’s common stock at an exercise price of $1.50 per share. The warrant expires on December 1, 2023. The fair value of the warrant of $190,144 has been recorded as a discount on the note. (see Note 10). If the Company, at any time while this warrant is outstanding, shall sell or grant any option to purchase, or sell or grant any right to re-price, or otherwise dispose of or issue (or announce any offer, sale, grant or any option to purchase or other disposition) any common stock or common stock equivalents entitling any person to acquire shares of common stock, at an effective price per share less than the then exercise price (such lower price, the " New Issuance Price "), then the exercise price shall be reduced and only reduced to equal the New Issuance Price and the number of shares issuable hereunder shall be increased accordingly. Pursuant to a financing commitment, on December 3, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $110,000 at a purchase price of $96,000. Proceeds of $96,000 include an original issue discount of $14,000. The note matures on December 3, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price of $0.50 per share, beginning 180 days after issuance. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of eight percent (8%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 18% per year, simple interest, non-compounding, until paid. A beneficial conversion feature valued at $66,000 has been recorded as a discount on the note. Pursuant to a financing commitment, on December 14, 2020, the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of a convertible promissory note in the principal amount of $110,000 at a purchase price of $105,000. The note matures on December 14, 2021. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to the lower of $0.55 per share or at a price equal to 63% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365‑day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 831,440 shares of common stock for conversions under the note. The note has a variable conversion price and the Company recorded an embedded derivative liability. The fair value of the liability totaled $229,713 at the date of issuance and has been recorded as a discount on the note. The fair value of the derivative liability as of the date of issuance was in excess of the note resulting in full discount of the note and a charge to interest expense. (see Note 7). The beneficial conversion features and derivatives are initially recorded as a discount to the debt and amortized using the effective interest method. For the year ended December 31, 2020, $684,901 of debt discount amortization and day 1 derivative loss are recorded as interest expense. The remaining debt discount of $1,277,255 will be amortized in 2021. Additional interest expense of $39,285 has been recorded during the year ended December 31, 2020, of which $30,485 is included in accrued and other liabilities.

KISS LIABILITY- RELATED PARTY

KISS LIABILITY- RELATED PARTY	12 Months Ended
	Dec. 31, 2020
KISS LIABILITY- RELATED PARTY
KISS LIABILITY- RELATED PARTY	NOTE 5. KISS LIABILITY- RELATED PARTY In November 2018, the Company entered into KISS agreement with a related party for a purchase price of $35,000. The purchase price of the KISS agreement is non-interest bearing, matures twelve months from the issuance date in November 2019 and has been recorded as KISS liability- related party in the current liabilities section of the Company’s balance sheet. Upon (a) after the maturity date of November 1, 2019; (b) in the event of a “Next Equity Financing” where the Company sells its preferred shares from which the Company receives not less than $1 million dollars; or, (c) a corporate transaction in which all or substantially all of the Company’s assets are sold, merged or consolidated into another entity, the investor may, at his discretion, convert the principal of the KISS into common shares of Company. The Company’s obligation is to convert the KISS note upon election of the investor. Unless earlier converted at the election of the investor at any time on or after the maturity date or the common stock of the Company is quoted on the OTC Markets, the KISS agreement shall be converted (in whole or in part) into that number of Conversion Shares equal to the quotient obtained by dividing the remaining purchase price by the conversion price. The conversion price is the quotient resulting from dividing (A) the Valuation Cap by (B) the Fully-Diluted Capitalization immediately prior to the conversion. “Valuation Cap” shall mean (i) US $82,497 for shares converted prior to July 1, 2020 (the “2020 Valuation Cap”)”); (ii) US $106,376 for shares converted prior to July 1, 2022 (the “2022 Valuation Cap”) and (iii) US $142,458 for shares converted on or after July 1, 2022. The Company has calculated the estimated number of conversion shares to be 8,156,497 based upon the Company's listing on the OTC in August 2019. In October 2019, the related party converted 1,000,000 of the conversion shares at a value of $197,942, which was reclassed to additional paid-in-capital. On September 23, 2020, the related party converted the remaining shares of 7,156,497 at a value of $1,452,575, which was reclassed to additional paid-in-capital. The Company determined the fair value of the KISS liability using the estimated enterprise value of the Company, allocating the percentage of fully diluted pro-rata shares to the value of the KISS liability.The fair market value of the KISS liability- related party at December 31, 2019 is $1,444,762. Changes in fair market value are recorded as other income in the Company’s statements of operations. The change in fair market value for the years ended December 31, 2020 and 2019 totaled $7,784 and $20,898, respectively.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2020
LONG-TERM DEBT
LONG-TERM DEBT	NOTE 6. LONG-TERM DEBT Note Payable In March 2015, the Company entered into an $850,000 note payable (the “Original Note Payable”) with a third-party to finance the purchase of its office building. The Original Note Payable consisted of interest-only payments at 4.5% per annum, payable monthly in arrears. The Original Note Payable was collateralized by a deed of trust in the office building. During 2015, the Company refinanced the Original Note Payable with bank debt and a new note payable (“Note Payable”) for the unpaid principal balance. The Note Payable, effective December 31, 2015 was issued for a principal amount of $157,000 and personally guaranteed by the Company’s CEO. Interest began accruing on the interest commencement date of January 1, 2018, at 2% per annum, compounded monthly. The unpaid principal balance and accrued interest is due within ten days of the maturity date on December 31, 2020. The outstanding balance on the Note Payable at December 31, 2018 was $157,000. In August 2019, the Company’s CEO personally repaid $100,000 of the note payable to the third-party and was recorded as a reduction of the CEO’s amount due the Company. In October 2019, the lender converted the remaining balance of $57,000 and unpaid accrued interest of $5,373 into 87,849 shares of common stock. Government Debt In June 2020, the Company received a $150,000 economic injury disaster loan (“EIDL”). The loan accrues interest at a rate of 3.75% annually and is collateralized by all personal property and intangible assets of the Company. The loan has a 12‑month moratorium on payments, after which monthly principal and interest payments of $731 will be made through the maturity date of June 2050. Bank Debt In September 2015, the Company entered into a credit agreement for a $700,000 term loan with a financial institution. Payment terms consist of monthly payments in arrears of $3,547 for the first year outstanding. The monthly payment then increases to $4,574 until the term loan matures on September 30, 2025, in which the remaining unpaid principal balance and accrued interest is due. The interest rate for the first year was 1.99% per annum and increased to 4.95% per annum for the remaining life of the term loan. The term loan is collateralized by a deed of trust in the office building. The proceeds were used to purchase a building for which the Company’s operations are located. The net principal balance outstanding on the term loan at December 31, 2020 and 2019 was $573,213 and $592,001 respectively. The term loan is personally guaranteed by the Company’s CEO. In March 2020, the Company entered into an agreement with the financial institution to defer its monthly payments for three months through May 2020. Such payments and additional accrued interest have been deferred to the maturity date of the loan. Related Party Notes Payable In October 2013, the Company entered in to a $45,000 note payable with an individual related to the Company’s CEO. The proceeds were used for operations. Interest began accruing on the interest commencement date of January 1, 2018, at 2% per annum, compounded monthly. The unpaid principal balance and accrued interest is due within ten days of the maturity date on December 31, 2020. In October 2019, the related party lender converted the principal amount of $44,000 and unpaid accrued interest of $1,592 into 64,215 shares of common stock. In July 2017, the Company entered a $250,000 promissory note with its CEO. The proceeds were used for operations and Regulation A+ offering costs. The promissory note began accruing interest on the interest commencement date of October 1, 2018 at 2% per annum, compounded monthly. The unpaid principal balance and accrued interest are due within ten days of the maturity date on September 30, 2020. The note payable and accrued interest are deemed paid in full as of December 31, 2019. The Company entered into additional promissory notes with a related party and significant shareholder, for $84,500 and repaid $70,000 of promissory notes in the year ended December 31, 2020, for a total of $332,500 outstanding. All notes mature at various times in 2020 and 2021. Interest will accrue at 10% per annum from the due date thereon until all principal is paid in full. Proceeds from the loans were used for operations. The long-term debt agreements do not contain any financial covenants. Future aggregate maturities of long-term debt, are as follows: For the Years Ending December 31: 2021 $ 28,260 2022 30,853 2023 32,400 2024 27,020 2025 468,121 Thereafter 145,612 $ 732,266

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2020
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES	NOTE 7. DERIVATIVE LIABILITIES The Company issued debts that consist of the issuance of convertible promissory notes with variable conversion provisions. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock. The number of shares of common stock to be issued is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Pursuant to ASC 815‑15 Embedded Derivatives, the fair values of the variable conversion option and shares to be issued were recorded as derivative liabilities on the issuance date. Based on the various convertible promissory notes described in Note 4, the fair value of applicable derivative liabilities on notes and the change in fair value of derivative liabilities are as follows for the year ended December 31, 2020: Derivative Liability - Convertible Promissory Notes Balance as of December 31, 2019 $ — Additions during the year 903,265 Change in fair value (71,413) Balance as of December 31, 2020 $ 831,852 The fair value of the derivative liabilities – convertible promissory notes is estimated using a Lattice pricing model with the following assumptions: Market value of common stock $ 0.30 - 1.01 Expected volatility 189 - 315.8 % Expected term (in years) .63 - 1.00 Risk-free interest rate 0.09 - 0.13 %

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8. RELATED PARTY TRANSACTIONS The Company has a promissory note with a related party for $44,000 that was converted into shares of common stock in 2019 (see Note 4). In August 2019, the Company’s CEO personally repaid $100,000 of a note payable due to a third-party and was recorded as a reduction of the CEO’s amount due the Company. During the year ended December 31, 2019, the Company’s CEO personally sold 693,750 shares of his common stock to several employees at par value (see Note 9). The Company’s CEO personally guarantees certain amounts due under its long-term debt agreements. In October 2019, the Company entered into an employment agreement with the Company’s CEO. The terms of the agreement include an annual base salary of $240,000 and a signing bonus of $500,000, as well as discretionary annual bonuses and participation in long-term incentive plans. The signing bonus may be paid in shares of the Company’s common stock. The agreement remains in effect until the earlier of the discharge or resignation of the CEO. In conjunction with the agreement, the $500,000 signing bonus has been accrued and included in selling, general and administrative expenses in the accompanying statement of operations during the year ended December 31, 2019. On November 1, 2019, the Company’s board of directors and the majority of shareholders awarded CEO, Matthew Wolfson, 500,000 shares of Series A Preferred stock., which was valued at $355,000 or $.71 per share. The shares were issued as partial payment for the $500,000 signing bonus, for which $145,000 remained payable at December 31, 2019. See Note 9 regarding rights and preferences related to the Series A Preferred stock. During the year ended December 31, 2020, the Company paid the Company’s CEO $124,022 towards the balance of the 2019 signing bonus. Total amount outstanding at December 31, 2020 is $20,978. As of December 31, 2019, the Company entered into promissory notes totaling $318,000 with a related party. The Company entered into additional promissory notes with the related party for $84,500 and repaid $70,000 of promissory notes during the year ended December 31, 2020, for a total of $332,500 outstanding. In October 2019, the related party converted 1,000,000 of the conversion shares in conjunction with the outstanding KISS liability. On September 23, 2020, the related party converted the remaining shares of 7,156,497 (see Note 5).

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2020
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 9. STOCKHOLDERS’ DEFICIT In October 2019, the Company’s board of directors and a majority of shareholders eligible to vote, adopted a resolution increasing the number of authorized common shares from Twenty- Five Million (25,000,000) to Fifty Million (50,000,000). In December 2020, the Company increased its authorized common shares from Fifty Million (50,000,000) to One Hundred Twenty-Five Million (125,000,000). On November 1, 2019, the Company’s board of directors and a majority of shareholders eligible to vote adopted a resolution designating a new Series A Preferred Stock. One Million (1,000,000) shares were authorized. The Company has one class of Preferred Stock, which has been designated Series A Preferred. The Company has designated 1,000,000 shares of Series A Preferred, of which 500,000 shares have been issued and are outstanding. Holders of Series A Preferred hold rights to vote on all matters requiring a shareholder vote at 100 common shares vote equivalents for each share of Series A Preferred held. The Series A Preferred Stock shall hold senior liquidation rights to all other classes of shares, including, but not limited to Common Shares. During the year ended December 31, 2019, the Company received a total of $110,000 from several investors in exchange for 146,759 common shares of the Company at a price of $0.71 per share. During the year ended December 31, 2019, the Company’s CEO personally sold 693,750 shares of his common shares to several employees at par value. Compensation expense has been recorded at the fair market value of $492,563 and is included in selling, general and administrative expenses for the year then ended. During the year ended December 31, 2019, the Company issued 213,461 common shares in conjunction with agreements for financial and marketing consulting services at a value of $151,557 or $0.71 per share. The value of the consulting services has been recorded as selling, general and administrative expenses in the Company’s statement of operations. During the year ended December 31, 2019, the Company issued 219,596 common shares in conjunction with the conversion of various notes payable and unpaid accrued interest totaling $155,912. In January 2020, the Company issued 10,355 shares of common stock to a vendor as settlement for a liability totaling $14,585 at $0.71 per share In February 2020, the Company issued 200,000 shares of common stock in conjunction with a twelve-month agreement for financial advisory consulting services at a value of $102,000 or $0.51 per share. The value of the consulting services has been recorded as selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In February 2020, the Company entered into a six- month agreement for financial advisory consulting services with a third party. In conjunction with the agreement, the Company issued the third party 400,000 shares of common stock at a value of $188,000 or $0.47 per share, with the option to issue an additional 900,000 shares at the Company’s discretion. The value of the consulting services has been recorded as selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In August 2020, the Company issued the 900,000 shares of common stock in conjunction with the consulting agreement at a value of $1,818,000 or $2.02 per share. The value of the compensation has been recorded in selling, general and administrative expenses in the Company’s statement of operations. In April 2020, the Company issued 2,000,000 shares of common stock to one of its employees as compensation for services provided at a value of $600,000 or $.30 per share. The value of the compensation has been recorded as selling, general and administrative expenses in the Company’s statement of operations. The shares were cancelled in December 2020 and the compensation expense was reversed. In June 2020, the Company received a total of $50,000 from an investor in exchange for 142,857 shares of common stock of the Company at a price of $0.35 per share. In June 2020, the Company issued 100,000 shares of common stock and a warrant to purchase 250,000 shares of common stock in conjunction with a convertible promissory note (see Notes 4 and 10). In October 2020, the Company received a total of $35,000 from investors in exchange for 26,316 shares of common stock of the Company at a price of $1.33 per share. In November 2020, the Company issued 65,000 shares of common stock, at a value of $55,900 or $0.86 per share, in conjunction with an agreement for financial advisory consulting services The value of the consulting services has been recorded as selling, general and administrative expenses in the Company’s statement of operations. The fair market value of the shares was determined based the on the Company’s closing price on the date of issuance. In November 2020, the Company purchased, from a third-party prior note holder, and returned to treasury stock 87,849 shares of common stock for a purchase price of $36,413. In December 2020, the Company received $5,000 from an investor in exchange for 3,759 shares of common stock for a purchase price of $1.33 per share. In December 2020, the Company issued a warrant to purchase 135,000 shares of common stock in conjunction with a convertible promissory note (see Notes 4 and 10). In December 2020, the holder of one of the convertible notes, converted principal and unpaid accrued interest totaling $118,800 into 339,429 shares of common stock (see Note 4).

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2020
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 10. STOCK OPTIONS AND WARRANTS In 2017, the Company’s Board of Directors approved the 2017 Employee and Consultant Stock Ownership Plan, (the “Plan”). The Plan provides that the Board of Directors may grant stock units, incentive stock options and non-statutory stock options to officers, key employees and certain consultants and advisors to the Company up to a maximum of 2,500,000 shares. Stock options granted under the Plan have ten-year terms with vesting terms to be determined by the administrator of the Plan. Stock unit grant terms will be set by the administrator and at the discretion of the administrator, be settled in cash, shares, or a combination of both. The Black-Scholes valuation model was utilized to estimate the fair value of the time-based options. No time-based options were granted during the year ended December 31, 2020. The weighted average assumptions utilized in the valuation of the time-based option awards granted during the year ended December 31, 2019 are summarized as follows: (1) Expected volatility is based on the historical volatilities of comparable public companies. (2) Risk-free interest rate is based on the yields from US State Treasury zero-coupon issues for a term consistent with the expected life of the awards in effect at the date of grant. (3) Expected life of the option (4) The Company currently has no expectation of paying cash dividends on its common stock. Assumptions Expected volatility rate 88 % Expected dividend yield 0 % Average risk-free interest rate 2.51 % Expected term years 3.0 The Company recorded pretax stock compensation expense of $21,807 and $157,168 during the years ended December 31, 2020 and 2019, respectively. Stock-based compensation is included in selling, general, and administrative expense in the accompanying statements of operations. Stock-based compensation expense is based on awards ultimately expected to vest. Total unrecognized stock-based compensation cost related to unvested time-based stock options was $5,288 as of December 31, 2020 and is expected to be recognized over a weighted-average period of 12 months. Weighted Weighted Average Average Contractual Number of Exercise term shares Price (years) Options outstanding at December 31, 2018 — $ — — Granted 651,250 0.71 2.5 Exercised — — — Forfeited (206,250) 0.71 2.5 Expired — — — Options outstanding at December 31, 2019 445,000 $ 0.71 2.5 Weighted Weighted Average Average Contractual Number of Exercise term shares Price (years) Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at December 31, 2020 445,000 $ 0.71 1.5 Exercisable at December 31, 2020 360,000 $ 0.71 1.5 Options exercisable and expected to vest at December 31, 2020 445,000 $ 0.71 1.5 The following table summarizes the information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable at December 31, 2020: Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 $ 0.71 100,000 December 1, 2023 May 1, 2020 $ 0.52 100,000 May 1, 2025 June 4, 2020 $ 0.35 714,206 June 30, 2023 December 1, 2020 $ 0.55 368,182 December 1, 2023 1,282,388 On May 1, 2020, the Company issued a warrant to a third party to purchase 100,000 shares of the Company's common stock at an exercise price of $0.52 per share. The warrant is fully vested upon issuance and expires May 1, 2025. Compensation expense of $37,149 has been recorded in selling, general and administrative expenses in the accompanying statement of operations for the year ended December 31, 2020. The Company utilizes the Black Scholes valuation model which relies on certain assumptions to estimate the warrant's fair value. The assumptions used in the determination of the fair value of the warrant awarded are provided in the table below. Assumptions Expected volatility rate 95 % Expected dividend yield 0 % Average risk-free interest rate 0.36 % Expected term years 5.0 On June 4, 2020, the Company issued a warrant to purchase 250,000 shares of the Company's common stock in conjunction with a convertible promissory note. The warrant entitles the holder to purchase 250,000 shares of common stock at an exercise price of $1.00 per share. If held by the initial purchaser of the Private Warrant or certain permitted transferees, the purchase can occur on a cashless basis. The warrant will expire on June 30, 2023 or earlier upon redemption or liquidation. The warrant qualified for equity accounting as the warrant did not fall within the scope of ASC Topic 480, Distinguishing Liabilities from Equity. The warrant was measured at fair value at the time of issuance and classified as equity. The Company valued the warrant using the Black-Scholes valuation model and recorded the warrant as a reduction of the note included in the debt discount balance. The following table summarizes the assumptions used in the valuation model to determine the fair value of the warrant: Fair Value of Common Share $ 0.51 Exercise Price $ 1.00 Risk Free Rate 0.36 % Expected Life (Yrs.) 3.00 Volatility 95.00 % In June 2020, subsequent stock issuances triggered the warrant reset feature, resulting in an increase in underlying shares to 714,286 from 250,000 and a reduction in exercise price to $0.35 per share. The reset was recorded as a reduction to retained earnings and an increase in additional paid-in-capital of $371,069. On December 1, 2020, the Company issued a warrant to purchase 135,000 shares of the Company's common stock in conjunction with a convertible promissory note. The warrant entitles the holder to purchase 135,000 shares of the Company's common stock at an exercise price of $1.50 per share. The warrant expires on December 1, 2023. The warrant qualified for equity accounting as the warrant did not fall within the scope of ASC Topic 480, Distinguishing Liabilities from Equity. The warrant was measured at fair value at the time of issuance and classified as equity. The Company valued the warrant using the Monte Carlo pricing model and recorded the warrant as a reduction of the note included in the debt discount balance. The following table summarizes the assumptions used in the valuation model to determine the fair value of the warrant: Fair Value of Common Share $ 0.8-0.89 Exercise Price $ 1.50 Risk Free Rate 0.11-0.26 % Expected Life (Yrs.) 2.96-3 Volatility 147.4-254.4 % In December 2020, the subsequent issuance of convertible promissory notes with certain terms triggered the warrant reset feature, resulting in an increase in underlying shares of common stock to 368,182 from 135,000 and a change in exercise price to $0.55 per share. The reset was recorded as a reduction to retained earnings and in an increase to additional paid-in-capital of $136,238.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 11. COMMITMENTS AND CONTINGENCIES Contingencies The Company is subject to various loss contingencies and assessments arising in the normal course of the business, some of which relate to litigation, claims, property taxes and sales and use tax or goods and services tax assessments. The Company considers the likelihood of the loss or the incurrence of a liability, as well as its ability to reasonably estimate the amount of loss in determining loss contingencies and assessments. An estimated loss contingency or assessment is accrued when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Management regularly evaluates current information available to them to determine whether such accruals should be adjusted. Based on the information presently available, including discussion with counsel and other consultants, management believes that resolution of these matters will not have a material adverse effect on its business, results of operations, financial condition or cash flows.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12. SUBSEQUENT EVENTS The Company has evaluated subsequent events that have occurred through the date of this filing and determined that there were no subsequent events or transactions that required recognition or disclosure in the financial statements, except as disclosed below. In February and March 2021, the Company repaid $50,000 of its related party notes payable for a total outstanding of $282,500. In February and March 2021, holders of convertible promissory notes converted principal and accrued interest totaling $184,900 into 1,019,113 shares of common stock. In February 2021, the Company issued 1,100,000 shares of common stock to the Company’s CEO as compensation expense. In February 2021, the Company issued 1,084,120 shares of common stock in conjunction with various agreements for financial advisory consulting services. Pursuant to a financing commitment, on February 8, 2021 the Company entered into a Note Purchase Agreement (the “Agreement”) with a third party for the sale of convertible promissory notes in the principal amount totaling $1,000,000 and at a purchase price of 950,000. The first closing occurred upon the execution of the material definitive agreement in the face amount of $500,000, for a purchase price of $475,000. The second closing is in the face amount of $250,000 for a purchase price of $237,500, which was received on March 5, 2021, and the third closing in the face amount of $250,000 for a purchase price of $237,500. The notes mature 1 year from issuance. The lender has the right to convert the debt into fully paid and non- assessable shares of common stock at a price equal to the lower of $0.40 per share or at a price equal to 70% of the outstanding share price. Conversions are subject to adjustments due to stock dividends, stock splits, rights offerings or combinations, recapitalizations and reorganizations. Interest will accrue at the rate of ten percent (10%) per annum, simple interest, in each case to the extent that the note and the principal amount and any unpaid accrued interest has not been converted into conversion shares (as defined) prior to the maturity date. Interest shall commence accruing on the issuance date and be computed on the basis of a 365-day year. In the event that any amount due hereunder is not paid as and when due, such amounts shall accrue interest at the rate of 22% per year, simple interest, non-compounding, until paid. The Company shall issue irrevocable transfer agent instructions reserving 15,471,894 shares of common stock for conversions under the note. In conjunction with the note the Company issued a warrant to purchase 2,500,000 shares of the Company’s common stock at an exercise price of $0.40 per share. The warrant expires on February 8, 2026. The Company is determining the accounting impact of this transaction on the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Method	Accounting Method The Company maintains its accounting records on an accrual method in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, certain disclosures at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates affecting the financial statements have been prepared on the basis of the most current and best available information. However, actual results from the resolution of such estimates and assumptions may vary from those used in the preparation of the financial statements.
Going Concern	Going Concern Since inception, the Company has incurred approximately $9.14 million of accumulated net losses. In addition, during the year ended December 31, 2020, the Company used $1,336,660 in operations and had a working capital deficit of $1,371,966. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company expects to obtain funding through additional debt and equity placement offerings until it consistently achieves positive cash flows from operations. If the Company is unable to obtain additional funding, it may not be able to meet all of its obligations as they come due for the next twelve months. The continuing viability of the entity and its ability to continue as a going concern is dependent upon the entity being successful in its continuing efforts in growing its revenue base and/or accessing additional sources of capital, and/or selling assets. As a result, there is significant uncertainty whether the entity will continue as a going concern and, therefore, whether it will realize its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial statements. Accordingly, no adjustments have been made to the financial statements relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might be necessary should the entity not continue as a going concern. At this time, management is of the opinion that no asset is likely to be realized for an amount less than the amount at which it is recorded in the financial statements as at December 31, 2020.
Revenue Recognition	Revenue Recognition The FASB issued Accounting Standards Update (“ASU”) No. 2014‑09, codified as ASC 606: Revenue from Contracts with Customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 effective January 1, 2019 using modified retrospective basis and the cumulative effect was immaterial to the financial statements. Revenues are recognized when performance obligations are satisfied through the transfer of promised goods to the Company’s customers. Control transfers upon shipment of product and when the title has been passed to the customers. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Revenue is recorded net of sales taxes collected from customers on behalf of taxing authorities, allowance for estimated returns, chargebacks, and markdowns based upon management’s estimates and the Company’s historical experience. The Company’s liability for sales return refunds is recognized within other current liabilities, and an asset for the value of inventory which is expected to be returned is recognized within other current assets on the balance sheets. The Company generally allows a 30 day right of return to its customers. As of December 31, 2020 and 2019, the sales returns allowance was $6,990 and $3,225, respectively. Certain larger customers pay in advance for future shipments. These advance payments totaled $28,651 and $40,120 at December 31, 2020 and 2019, respectively, and are recorded as customer deposits in the accompanying balance sheets. Revenue related to these advance payments is recognized upon shipment to the distributor or the end-customer. At the completion of the initial three-year warranty, the Company sells extended warranties for periods ranging from one to three years. Revenue is recognized on a straight-line basis over the term of the contract. At December 31, 2020 and 2019, deferred revenue of $35,200 and $24,177 is recorded, respectively, in connection with these extended warranties.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts, and the Company generally does not require collateral. As a general policy, the Company determines an allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts receivable are past due, the Company’s previous loss history, the customer’s current ability to pay its obligation to the Company, and the condition of the general economy and industry as a whole. The Company writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. The Company recorded an allowance for doubtful accounts of $1,000 as of both December 31, 2020 and 2019. respectively.
Financial Instruments and Concentrations of Business and Credit Risk	Financial Instruments and Concentrations of Business and Credit Risk The Company elected early adoption of the Accounting Standards Update (“ASU”) 2016‑01, Recognition and Measurement of Financial Assets and Liabilities , which eliminates the requirement of the Company to disclose the fair value of its financial instruments as of the balance sheet date. Financial instruments that potentially subject the Company to concentrations of business and credit risks consist of cash and cash equivalents, accounts receivable, and accounts payable. The Company maintains cash balances that can, at times, exceed amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in these accounts and believes it is not exposed to any significant credit risk. The Company’s accounts receivable, which are unsecured, expose the Company to credit risks such as collectability and business risks such as customer concentrations. The Company mitigates credit risk by investigating the creditworthiness of all customers prior to establishing relationships with them, performing periodic review of the credit activities of those customers during the course of the business relationship, regularly analyzing the collectability of accounts receivables, and recording allowances for doubtful accounts when these receivables become uncollectible. The Company mitigates business risks by attempting to diversify its customer base. The Company had two significant customers (Customers A and B), that accounted for approximately 20.8% and 13.9% and 16.4% and 10.5% of net sales for the years ended December 31, 2020 and 2019, respectively. There were no amounts outstanding from these customers at December 31, 2020 and 2019. Amounts due these customers totaled $0 and $3,100 at December 31, 2020 and 2019, respectively for commissions and reimbursements. Customer deposits on hand from Customer A totaled $28,651 and $40,120 at December 31, 2020 and 2019, respectively. The loss of these customers would have a significant impact on the operations and cash flows of the Company. The Company’s supplier concentrations expose the Company to business risks, which the Company mitigates by attempting to diversify its supply chain. Supplier concentrations consisted of one significant supplier in China that accounted for approximately 82% and 74% of total net purchases for the years ended December 31, 2020 and 2019, respectively. There were no amounts outstanding due this supplier at December 31, 2020 and 2019. The loss of key vendors may have a significant impact on the operations and cash flows of the Company. The estimated fair value of financial instruments has been determined using available market information and appropriate valuation methodologies. However, considerable judgment is often required to interpret market data used to develop the estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts the Company could realize in a current market exchange. The use of different market assumptions and/or estimation methodologies could have a material effect on the estimated fair value amounts. Disclosure of Fair Value The disclosure requirements within Accounting Standards Codification (ASC) Topic 820‑10, Fair Value Measurement, require disclosure of estimated fair values of certain financial instruments. For financial instruments recognized at fair value in the Company’s statements of operations, the disclosure requirements of ASC Topic 820‑10 also apply. The methods and assumptions are set forth below: · Cash and cash equivalents are carried at cost, which approximates fair value. · The carrying amounts of receivables approximate fair value due to their short-term maturities. · The carrying amounts of payables approximate fair value due to their short-term maturities. · KISS liability-related party is adjusted to fair value based on the value of the Company as a whole using the discounted cash flow method. Derivative liabilities are adjusted to fair value utilizing the Lattice method Asset and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 — Quoted prices in active markets for identical assets and liabilities that the reporting entity has the ability to access at the measurement date Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability Level 3 — Pricing inputs include significant unobservable inputs used in determining the fair value of investments. The types of investments, which would generally be included in this category include equity securities issued by private entities. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for any given investment is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2020, are as follows: Level 1 Level 2 Level 3 Total Liabilities Derivative liabilities – convertible promissory notes $ — $ — $ 831,852 $ 831,852 Total fair value $ — $ — $ 831,852 $ 831,852 The following table presents changes during the year ended December 31, 2020 in Level 3 liabilities measured at fair value on a recurring basis: Fair value- December 31, 2019 $ 1,444,761 Net unrealized gain (63,629) Derivative liabilities in conjunction with convertible promissory notes 903,265 Conversion of KISS liability – related party to common shares (1,452,545) Fair value- December 31, 2020 $ 831,852 The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2019, are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,444,761 $ 1,444,761 Total fair value $ — $ — $ 1,444,761 $ 1,444,761 The following table presents changes during the year ended December 31, 2019 in Level 3 liabilities measured at fair value on a recurring basis: Fair value- December 31, 2018 $ 1,621,805 Net unrealized gain 20,898 Conversion to restricted common shares (197,942) Fair value- December 31, 2019 $ 1,444,761 See Note 5 for discussion of the Company’s valuation of the KISS liability- related party. See Note 4 for discussion of the Company’s valuation of the derivative liabilities.
Inventories	Inventories Inventories are stated at the lower of cost or market. Cost is determined based on the first-in, first-out cost flow assumption (“FIFO”) while market is determined based upon the estimated net realizable value less an allowance for selling and distribution expenses and a normal gross profit. The Company evaluates the need for inventory reserves associated with obsolete, slow moving, and non-sellable inventory by reviewing estimated net realizable values on a periodic basis. As of, December 31, 2020, and 2019, the Company believes there are no excess and obsolete inventories and accordingly, did not record an inventory reserve. Inventories consist of purchased finished goods.
Deferred Offering Costs	Deferred Offering Costs Incremental costs directly associated with the offering of securities are deferred and charged against the gross proceeds of the offering upon completion. Costs associated with the Company’s pending S‑1 filing totaled $25,580 and are included in other assets on the accompanying balance sheet at December 31, 2019. The Company’s S‑1 was effective in August 2020. Additional costs totaling $60,021 were incurred during the year ended December 31, 2020, of which $65,000 was reclassified to additional paid in capital offsetting proceeds from the offering. Costs totaling $20,061 are included in other assets on the accompanying balance sheet at December 31, 2020. The remaining costs will be expensed in the absence of additional offering proceeds.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost and is comprised of a building and office furniture and equipment. The building is depreciated using the straight-line method over the estimated useful life of 40 years. Office furniture and equipment is depreciated using the double-declining method or the straight-line method over the estimated useful lives of 3 to 7 years. Betterments, renewals, and extraordinary repairs that materially extend the useful life of the asset are capitalized; other repairs and maintenance charges are expensed as incurred. The cost and related accumulated depreciation applicable to assets retired are removed from the accounts, and the gain or loss on disposition, if any, is recognized in the accompanying statements of operations.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with FASB ASC Topic 360, Property, Plant and Equipment , long-lived assets such as property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss is recognized on long-lived assets when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the carrying amount of the assets. In such cases, the carrying value of these assets are adjusted to their estimated fair values and assets held for sale are adjusted to their estimated fair values less selling expenses. No impairment losses of long-lived assets were recognized for the years ended December 31, 2020 and 2019.
Income Taxes	Income Taxes The Company, which was formed as a Limited liability Company in Arizona, previously filed an Entity Classification Election, commonly known as a check-the-box-election, to be classified as a corporation for tax purposes. The Company also made an election to be treated for income tax purposes as an S corporation. Under U.S. and Arizona law, the taxable income or loss of an S corporation is included in the shareholder’s income tax returns. In August 2017, the Company converted to a Delaware Corporation. The conversion was tax-free under Internal Revenue Code Section 368(a)(1)(F) and is referred to as an F-reorganization, which is typically defined as a mere change in identity, form or place of organization. Management elected to terminate the S corporation election effective January 1, 2018 and the Company will operate for tax purposes as a C corporation from that date forward. The Company follows the provisions of uncertain tax positions as addressed in FASB ASC Subtopic 740‑10‑65‑1, Income Taxes . The Company has no such tax positions as of both December 31, 2020 and 2019, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in selling, general and administrative expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties as of December 31, 2020 and 2019. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. With few exceptions, the Company is no longer subject to examination by U.S. federal tax authorities for returns filed for the prior three years and by state and local income tax authorities for returns filed for the prior four years. There are no examinations currently pending. The Company’s tax provision for 2020 related to deferred tax charges consisting of accrued liabilities and accounts payable, for which the Company will receive the benefit from when paid and the net operating loss incurred during 2020. During the year ended December 31, 2020, the Company evaluated its deferred tax assets of $547,256 and determined a full valuation allowance was appropriate. Deferred tax assets related primarily to accrued liabilities and accounts payable of $115,490 and net operating losses of $431,766. During the year ended December 31, 2020, the valuation allowance increased by $379,812. The Company's tax provision for 2019 related to deferred tax charges consisting of a minor amount of accruals for which the Company will receive the benefit from when paid and the net operating loss incurred during 2019. During the year ended December 31, 2019, the Company evaluated its deferred tax assets of $167,4444 and determined a full valuation allowance was appropriate. For the years ended December 31, 2020 and 2019 the Company’s net operating loss carry forward was increased by $1,062,772 and $673,257, respectively. NOLs originating in 2020 can be carried forward indefinitely until the loss is fully recovered, but they are limited to 80% of the taxable income in any one tax period. However, this 80% limitation was removed for the 2018, 2019, and 2020 tax years by the CARES Act, which also allows for a 5‑year carryback of the NOLs generated in 2018 and 2019. The difference between the statutory rate of 21% and the effective tax rate is due to permanent differences and a full valuation allowance. Total net loss operating carry forward at December 31, 2020 and 2019 totaled $2,536,907 and $1,474,135 , respectively.
Sales Taxes	Sales Taxes FASB ASC Subtopic 605‑45, Revenue Recognition – Principal Agent Considerations, provides that the presentation of taxes assessed by a governmental authority that are directly imposed on revenue-producing transactions (e.g. sales, use, and excise taxes) between a seller and a customer on either a gross basis (included in revenues and costs) or on a net basis (excluded from revenues) is an accounting policy decision that should be disclosed. In addition, for any such taxes that are reported on a gross basis, the amounts of those taxes should be disclosed in the financial statements for each period for which a statement of operations is presented if those amounts are significant. Sales taxes for the years ended December 31, 2020 and 2019 were recorded on a net basis. Included in accrued expenses at, December 31, 2020 and 2019 is approximately $58,000 and $62,000 respectively, related to sales taxes.
Shipping and Handling Costs	Shipping and Handling Costs The Company included shipping and handling costs in cost of sales on the accompanying statements of operations for the years ended December 31, 2020 and 2019.
Warranty	Warranty The Company warranties the sale of most of its products and records an accrual for estimated future claims. The standard warranty is typically for a period of three years. Such accruals are based upon historical experience and management’s estimate of the level of future claims. The Company recorded a liability as of, December 31, 2020 and 2019 of $17,483 and $16,183, respectively . The expense is included in cost of sales in the statements of operations and within accrued expenses on the accompanying balance sheets.
Advertising	Advertising Advertising costs are expensed as incurred. Total advertising expenses amounted to $0 for both the years ended December 31, 2020 and 2019. Total advertising costs are included in selling, general and administrative expenses on the accompanying statements of operations.
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred. Total research and development costs amounted to $31,600 and $82,849 for the years ended December 31, 2020 and 2019, respectively. Total research and development costs are included in selling, general and administrative expenses on the accompanying statements of operations.
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2020 and 2019, diluted net loss per share is the same as basic net loss per share for each year. Stock options, warrants and convertible promissory notes with underlying shares totaling 3,803,949 at December 31, 2020, have not been included in the net loss per share calculation. The number of underlying shares related to convertible promissory notes may vary based upon the actual date of conversion.
COVID-19	COVID‑19 On January 30, 2020, the World Health Organization declared the COVID‑19 outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the COVID‑19 include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and businesses. COVID‑19, and actions taken to mitigate it, have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company operates. While it is unknown how long these conditions will last and what the complete financial effect will be to the company, COVID‑19 has had an adverse effect on our business, including our supply chains and distribution systems. While we are taking diligent steps to mitigate disruptions to our supply chain, we are unable to predict the extent or nature of these impacts at this time to our future financial condition and results of operations.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016‑02, Leases (Topic 842) . The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability, measured on a discounted basis, on the balance sheet for all leases with terms greater than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statements of operations and comprehensive loss. A modified retrospective transition approach is required for capital and operating leases existing at the date of adoption, with certain practical expedients available. The Company is currently in the process of evaluating the potential impact of this new accounting guidance, which is effective for the Company beginning on January 1, 2022. The impact is not expected to be significant. Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of fair value hierarchy of assets and liabilities	The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2020, are as follows: Level 1 Level 2 Level 3 Total Liabilities Derivative liabilities – convertible promissory notes $ — $ — $ 831,852 $ 831,852 Total fair value $ — $ — $ 831,852 $ 831,852 The levels of the fair value hierarchy into which the Company’s assets and liabilities fall as of December 31, 2019, are as follows: Level 1 Level 2 Level 3 Total Liabilities KISS liability- related party $ — $ — $ 1,444,761 $ 1,444,761 Total fair value $ — $ — $ 1,444,761 $ 1,444,761
Schedule of changes during the year ended in Level 3 liabilities measured at fair value on a recurring basis	The following table presents changes during the year ended December 31, 2020 in Level 3 liabilities measured at fair value on a recurring basis: Fair value- December 31, 2019 $ 1,444,761 Net unrealized gain (63,629) Derivative liabilities in conjunction with convertible promissory notes 903,265 Conversion of KISS liability – related party to common shares (1,452,545) Fair value- December 31, 2020 $ 831,852 The following table presents changes during the year ended December 31, 2019 in Level 3 liabilities measured at fair value on a recurring basis: Fair value- December 31, 2018 $ 1,621,805 Net unrealized gain 20,898 Conversion to restricted common shares (197,942) Fair value- December 31, 2019 $ 1,444,761

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2020
PROPERTY AND EQUIPMENT
Schedule of property and equipment	Property and equipment consisted of the following as of December 31: 2020 2019 Building $ 875,000 $ 875,000 Furniture and equipment 24,987 24,987 899,987 899,987 Less: accumulated depreciation and amortization (150,768) (128,893) $ 749,219 $ 771,094

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
NOTES PAYABLE
Schedule of convertible note	As of December 31, Convertible promissory notes 2020 2019 Principal balance $ 1,534,653 $ 50,000 Debt discount balance (1,277,255) — Net Notes balance $ 257,398 $ 50,000

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2020
LONG-TERM DEBT
Schedule of future aggregate maturities of long-term debt	For the Years Ending December 31: 2021 $ 28,260 2022 30,853 2023 32,400 2024 27,020 2025 468,121 Thereafter 145,612 $ 732,266

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2020
DERIVATIVE LIABILITIES
Schedule of fair value of derivative liability	Derivative Liability - Convertible Promissory Notes Balance as of December 31, 2019 $ — Additions during the year 903,265 Change in fair value (71,413) Balance as of December 31, 2020 $ 831,852
Schedule of fair value of the derivative liability convertible notes	The fair value of the derivative liabilities – convertible promissory notes is estimated using a Lattice pricing model with the following assumptions: Market value of common stock $ 0.30 - 1.01 Expected volatility 189 - 315.8 % Expected term (in years) .63 - 1.00 Risk-free interest rate 0.09 - 0.13 %

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2020
Schedule of assumptions used in estimating the fair value of stock options	Assumptions Expected volatility rate 88 % Expected dividend yield 0 % Average risk-free interest rate 2.51 % Expected term years 3.0
Schedule of option activity	Weighted Weighted Average Average Contractual Number of Exercise term shares Price (years) Options outstanding at December 31, 2018 — $ — — Granted 651,250 0.71 2.5 Exercised — — — Forfeited (206,250) 0.71 2.5 Expired — — — Options outstanding at December 31, 2019 445,000 $ 0.71 2.5 Weighted Weighted Average Average Contractual Number of Exercise term shares Price (years) Granted — — — Exercised — — — Forfeited — — — Expired — — — Options outstanding at December 31, 2020 445,000 $ 0.71 1.5 Exercisable at December 31, 2020 360,000 $ 0.71 1.5 Options exercisable and expected to vest at December 31, 2020 445,000 $ 0.71 1.5
Schedule of warrants to purchase common stock	Date Issued Exercise Price Number Outstanding Expiration Date December 1, 2018 $ 0.71 100,000 December 1, 2023 May 1, 2020 $ 0.52 100,000 May 1, 2025 June 4, 2020 $ 0.35 714,206 June 30, 2023 December 1, 2020 $ 0.55 368,182 December 1, 2023 1,282,388
Black-Scholes model and recorded warrants as reduction of note included debt discount balance
Schedule of assumptions used in the determination of the fair value of the warrant	Fair Value of Common Share $ 0.51 Exercise Price $ 1.00 Risk Free Rate 0.36 % Expected Life (Yrs.) 3.00 Volatility 95.00 %
Warrant using monte carlo pricing model
Schedule of assumptions used in the determination of the fair value of the warrant	Fair Value of Common Share $ 0.8-0.89 Exercise Price $ 1.50 Risk Free Rate 0.11-0.26 % Expected Life (Yrs.) 2.96-3 Volatility 147.4-254.4 %
Warrant
Schedule of assumptions used in the determination of the fair value of the warrant	Assumptions Expected volatility rate 95 % Expected dividend yield 0 % Average risk-free interest rate 0.36 % Expected term years 5.0

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Going Concern (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accumulated losses	$ (9,631,732)	$ (5,252,701)
Cash from operations	(1,336,660)	$ (280,772)
Working capital	$ 1,371,966

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue Recognition (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Sales returns allowance	$ 6,990	$ 3,225
Customer deposits	$ 28,651	40,120
Initial warranty period	3 years
Deferred revenue	$ 35,200	$ 24,177
Maximum
Extended warranty period	3 years
Minimum
Extended warranty period	1 year

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Allowance for doubtful accounts	$ 1,000	$ 1,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial Instruments and Concentrations of Business and Credit Risk (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Concentration Risk [Line Items]
Amount due from customers	$ 0
Amount due to suppliers	$ 0	$ 3,100
Net purchase | Supplier concentrations | China
Concentration Risk [Line Items]
Concentration risk percentage	82.00%	74.00%
Amount due to suppliers	$ 0	$ 0
Customer A
Concentration Risk [Line Items]
Amount due to suppliers	$ 28,651	$ 40,120
Customer A | Net sales
Concentration Risk [Line Items]
Concentration risk percentage	20.80%	16.40%
Customer B | Net sales
Concentration Risk [Line Items]
Concentration risk percentage	13.90%	10.50%

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Disclosure of Fair Value (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	$ 831,852
Total fair value	831,852	$ 1,444,761
KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value		1,444,761
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	0
Total fair value	0	0
Level 1 | KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value		0
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	0
Total fair value	0	0
Level 2 | KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value		0
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities - convertible promissory notes	831,852
Total fair value	$ 831,852	1,444,761
Level 3 | KISS liability - related party
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total fair value		$ 1,444,761

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in Level 3 liabilities measured at fair value on a recurring basis (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value, Beginning balance	$ 1,444,761	$ 1,621,805
Net unrealized gain	(63,629)	20,898
Derivative liabilities in conjunction with convertible promissory notes	903,265
Conversion to common shares/restricted common shares	(1,452,545)	(197,942)
Fair value, Ending balance	$ 831,852	$ 1,444,761

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
Building
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred offering costs	$ 20,061	$ 25,580
Additional offering costs incurred	60,021
Offering costs reclassified to additional paid in capital	65,000
Impairment loss	0	0
Accounts Payable and Accrued Liabilities, Current	115,490
Other Operating Income (Expense), Net	431,766
Deferred Tax Assets, Valuation Allowance	379,812
Accruals for interest and penalties on unrecognized tax benefits	0	0
Deferred tax assets	547,256	1,674,444
Increase in net operating loss carry forward	$ 1,062,772	673,257
Statutory tax rate (as a percent)	21.00%
Total net loss operating carry forward	$ 2,536,907	1,474,135
Sales tax payable	58,000	62,000
Warranty liability	17,483	16,183
Advertising expense	0	0
Research and development cost	$ 31,600	$ 82,849
Stock options, warrants and convertible promissory notes with underlying shares	3,803,949

PROPERTY AND EQUIPMENT - Summer

PROPERTY AND EQUIPMENT - Summery of Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total	$ 899,987	$ 899,987
Less: accumulated depreciation and amortization	(150,768)	(128,893)
Property, Plant and Equipment, Net, Total	749,219	771,094
Building
Property, Plant and Equipment [Line Items]
Total	875,000	875,000
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	$ 24,987	$ 24,987

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
PROPERTY AND EQUIPMENT
Depreciation and amortization expense	$ 21,875	$ 24,457

NOTES PAYABLE - Convertible Not

NOTES PAYABLE - Convertible Note (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
NOTES PAYABLE
Fair Value of Common Stock	$ 42,969
Fair Value of Warrants	48,231
Principal Amount	1,534,653	$ 50,000
Debt discount balance	(1,277,255)
Net Notes balance	$ 257,398	$ 50,000

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details) - USD ($)	Dec. 14, 2020	Dec. 03, 2020	Dec. 01, 2020	Nov. 03, 2020	Oct. 22, 2020	Sep. 28, 2020	Aug. 10, 2020	Jun. 04, 2020	Dec. 31, 2020	Oct. 31, 2020	Sep. 30, 2020	Aug. 31, 2020	Jul. 31, 2020	Jun. 30, 2020	Apr. 30, 2020	Feb. 29, 2020	Oct. 31, 2019	May 31, 2018	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Long-term Debt									$ 732,266												$ 732,266
Interest expense																					769,591	$ 54,814
Debt Conversion, Converted Instrument, Amount																					118,800	$ 44,000
Debt Instrument, Unamortized Discount									$ 1,277,255												$ 1,277,255
Remaining shares reserved for conversion																					3,395,190
Debt Instrument Increase Percent , Event of Default									120.00%												120.00%
Debt Instrument Conversion Price, Percent on Share Price, Event of Default									60.00%												60.00%
Debt Instrument Event of Default Number of Trading Days Lowest Base																					25 days
Stock Issued During Period, Shares, New Issues							900,000		3,759	26,316				142,857		200,000			10,355			146,759
Class of Warrant or Right, Number of Securities Called by Warrants or Rights														250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1.50					$ 1	$ 0.55					$ 0.35							$ 0.55
Amortization of debt discount and day 1 derivative loss																				$ 1,277,255	$ 684,901
Additional interest expense																					39,285
Debt Instrument, Interest Rate, Stated Percentage				8.00%
Warrants Issued			135,000					250,000	135,000
Fair value of warrant			$ 190,144
Investor
Debt Instrument [Line Items]
Stock Issued During Period, Shares, New Issues														100,000
Future Revenue Sale Agreement
Debt Instrument [Line Items]
Fair Value of Revenue Sales																	$ 73,336
Purchase Price																	50,500
Transaction Fee																	3,115
Proceeds from Sale of Future Revenue																	47,385
Accounts Payable and Accrued Liabilities
Debt Instrument [Line Items]
Additional interest expense																					30,485
Vendor
Debt Instrument [Line Items]
Interest Payable									$ 8,348												8,348
Interest expense																					1,703	$ 2,507
Notes Payable, Other Payables
Debt Instrument [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature								$ 8,800
Notes Payable, Other Payables | Vendor
Debt Instrument [Line Items]
Debt Instrument, Face Amount																		$ 43,692
Debt Instrument, Periodic Payment																					5,461
Long-term Debt									12,846												12,846	18,846
Future Revenue Sale Advance | Future Revenue Sale Agreement
Debt Instrument [Line Items]
Debt Instrument, Face Amount																	73,336
Debt Instrument, Periodic Payment																	$ 375
Long-term Debt									$ 0												$ 0	40,307
PPP loan
Debt Instrument [Line Items]
Proceeds from Issuance of Debt															$ 39,500
Debt Instrument, Term															2 years
Shares issued upon conversion																	39,363
Debt Instrument, Interest Rate, Stated Percentage															1.00%			8.00%
Convertible notes payable, issued in May 2018
Debt Instrument [Line Items]
Interest Payable																	$ 2,948
Debt Instrument, Convertible, Conversion Price																		$ 0.71
Debt Conversion, Converted Instrument, Amount																	$ 25,000	$ 25,000
Convertible notes payable, issued in December 2019
Debt Instrument [Line Items]
Debt Instrument, Face Amount																						$ 50,000
Debt Instrument, Convertible, Conversion Price																						$ 0.71
Convertible notes payable, Issued in June 2020
Debt Instrument [Line Items]
Debt Instrument, Face Amount														$ 110,000
Debt Instrument, Convertible, Conversion Price														$ 0.35
Convertible notes payable, Issued in June 2020 | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount														$ 110,000
Proceeds from Issuance of Debt														$ 100,000
Debt Instrument, Convertible, Conversion Price														$ 0.35
Shares issued upon conversion																					339,429
Debt Instrument, Unamortized Discount														$ 10,000
Debt Instrument, Interest Rate, Stated Percentage														8.00%
Convertible notes payable, Issued in July 2020 | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount													$ 107,500
Proceeds from Issuance of Debt													$ 90,000
Debt Instrument, Convertible, Conversion Price													$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature													$ 90,000
Original issue discount													7,500
Legal fees													$ 10,000
Debt Instrument, Interest Rate, Stated Percentage													8.00%
Number of days in a year considered for determination of interest													365 days
Interest on payment default (as a percent)													18.00%
Convertible notes payable, Issued in August 2020, one | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount												$ 215,000
Proceeds from Issuance of Debt												$ 200,000
Debt Instrument, Convertible, Conversion Price												$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature												$ 200,000
Original issue discount												$ 15,000
Debt Instrument, Interest Rate, Stated Percentage												8.00%
Number of days in a year considered for determination of interest												365 days
Interest on payment default (as a percent)												18.00%
Convertible notes payable, Issued in August 2020, two | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount												$ 103,000
Proceeds from Issuance of Debt												$ 100,000
Debt Instrument, Convertible, Conversion Price												$ 1
Fair value of the liability												$ 97,654
Common Stock, Capital Shares Reserved for Future Issuance												1,915,548
Original issue discount												$ 3,000
Debt Instrument, Interest Rate, Stated Percentage												10.00%
Number of days in a year considered for determination of interest												365 days
Interest on payment default (as a percent)												22.00%
Number of days available from the issuance date for the lender to convert the debt into shares												180 days
Percentage of market value at which the debt can be converted												63.00%
Convertible notes payable, Issued in September 2020, one | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount											$ 107,500
Proceeds from Issuance of Debt											$ 100,000
Debt Instrument, Convertible, Conversion Price											$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature											$ 100,000
Original issue discount											$ 7,500
Debt Instrument, Interest Rate, Stated Percentage											8.00%
Number of days in a year considered for determination of interest											365 days
Interest on payment default (as a percent)											18.00%
Convertible notes payable, Issued in September 2020, two | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount											$ 78,000
Proceeds from Issuance of Debt											$ 75,000
Debt Instrument, Convertible, Conversion Price											$ 1
Fair value of the liability											$ 74,238
Common Stock, Capital Shares Reserved for Future Issuance											1,450,609
Original issue discount											$ 3,000
Debt Instrument, Interest Rate, Stated Percentage											10.00%
Number of days in a year considered for determination of interest											365 days
Interest on payment default (as a percent)											22.00%
Number of days available from the issuance date for the lender to convert the debt into shares											180 days
Percentage of market value at which the debt can be converted											63.00%
Convertible notes payable Issued In September 2020 ,three | Investor
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 108,000
Proceeds from Issuance of Debt						100,000
Fair value of the liability						182,670
Common Stock, Capital Shares Reserved for Future Issuance											4,023,000
Original issue discount						$ 8,000
Debt Instrument, Interest Rate, Stated Percentage						10.00%
Number of days in a year considered for determination of interest						365 days
Interest on payment default (as a percent)						22.00%
Number of days available from the issuance date for the lender to convert the debt into shares						180 days
Percentage of market value at which the debt can be converted						63.00%
Convertible notes payable, issued on October 2020, one
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 128,000
Purchase Price					128,000
Fair value of the liability					$ 81,969
Common Stock, Capital Shares Reserved for Future Issuance					2,171,014
Debt Instrument, Interest Rate, Stated Percentage					10.00%
Number of days in a year considered for determination of interest					365 days
Interest on payment default (as a percent)					22.00%
Percentage of market value at which the debt can be converted					65.00%
Convertible notes payable, issued in November 2020, one
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 244,853
Purchase Price				225,000
Proceeds from Issuance of Debt				$ 225,000
Debt Instrument, Convertible, Conversion Price				$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature				$ 176,294
Original issue discount				$ 19,853
Number of days in a year considered for determination of interest				365 days
Interest on payment default (as a percent)				18.00%
Number of days available from the issuance date for the lender to convert the debt into shares				180 days
Convertible notes payable issued in December 2020, one
Debt Instrument [Line Items]
Debt Instrument, Face Amount			172,800
Purchase Price			160,000
Fees paid			12,800
Proceeds from Issuance of Debt			147,200
Fair value of the liability			237,021
Original issue discount			$ 12,800
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Number of days in a year considered for determination of interest			365 days
Interest on payment default (as a percent)			22.00%
Percentage of market value at which the debt can be converted			70.00%
Convertible notes payable issued In December 2020, two
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 110,000
Purchase Price		96,000
Proceeds from Issuance of Debt		$ 96,000
Debt Instrument, Convertible, Conversion Price		$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature		$ 66,000
Original issue discount		$ 14,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Number of days in a year considered for determination of interest		365 days
Interest on payment default (as a percent)		18.00%
Number of days available from the issuance date for the lender to convert the debt into shares		180 days
Convertible notes payable issued in December 2020, three
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 110,000
Purchase Price	$ 105,000
Debt Instrument, Convertible, Conversion Price	$ 0.55
Fair value of the liability	$ 229,713
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Number of days in a year considered for determination of interest	365 days
Interest on payment default (as a percent)	22.00%
Percentage of market value at which the debt can be converted	63.00%
Convertible notes payable issued in December 2020
Debt Instrument [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance	831,440		7,100,000

KISS LIABILITY- RELATED PARTY (

KISS LIABILITY- RELATED PARTY (Details) - USD ($)	Sep. 23, 2020	Nov. 30, 2020	Oct. 31, 2020	Jun. 30, 2020	Oct. 31, 2019	Aug. 31, 2019	Nov. 30, 2018	Dec. 31, 2020	Dec. 31, 2019
Kiss Liability Related Party
Purchase price								$ 0	$ 1,444,761
Estimated number of conversion shares		65,000		100,000
KISS liability - related party | KISS agreement
Kiss Liability Related Party
Purchase price							$ 35,000		1,444,762
Estimated number of conversion shares	7,156,497		1,000,000		1,000,000	8,156,497
Conversion Amount	$ 1,452,575		$ 197,942
Change in fair market value of KISS liability- related party								$ 7,784	$ 20,898
KISS liability - related party | KISS agreement | Prior to July 1, 2020
Kiss Liability Related Party
Valuation Cap							82,497
KISS liability - related party | KISS agreement | Prior to July 1, 2022
Kiss Liability Related Party
Valuation Cap							106,376
KISS liability - related party | KISS agreement | On or after July 1, 2022
Kiss Liability Related Party
Valuation Cap							$ 142,458

LONG-TERM DEBT - Future aggrega

LONG-TERM DEBT - Future aggregate maturities of long-term debt (Details)	Dec. 31, 2020USD ($)
LONG-TERM DEBT
2021	$ 28,260
2022	30,853
2023	32,400
2024	27,020
2025	468,121
Thereafter	145,612
Total	$ 732,266

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Details) - USD ($)

1 Months Ended

12 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Oct. 31, 2019

Aug. 31, 2019

Sep. 30, 2015

Dec. 31, 2020

Dec. 31, 2019

Nov. 03, 2020

Dec. 31, 2018

Oct. 01, 2018

Jan. 01, 2018

Jul. 31, 2017

Dec. 31, 2015

Mar. 31, 2015

Oct. 31, 2013

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Long-term Debt, Gross

$ 1,534,653

$ 50,000

Debt Conversion, Converted Instrument, Amount

118,800

44,000

Long-term Debt

732,266

CEO

Debt Instrument [Line Items]

Long-term Debt, Gross

$ 332,500

Debt Instrument Interest Rate After Due Date, Percent

10.00%

Promissory note with a related party

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 84,500

Repayments of Related Party Debt

70,000

Original Note Payable

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 157,000

$ 850,000

Debt Instrument, Interest Rate, Stated Percentage

2.00%

4.50%

Long-term Debt, Gross

$ 157,000

Repayments of Long-term Debt

$ 100,000

Debt Conversion, Converted Instrument, Amount

$ 57,000

Interest Payable

$ 5,373

Debt Conversion, Converted Instrument, Shares Issued

87,849

Notes Payable, Other Payables | CEO

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 45,000

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Debt Conversion, Converted Instrument, Amount

$ 44,000

Interest Payable

$ 1,592

Debt Conversion, Converted Instrument, Shares Issued

64,215

Government Debt

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

3.75%

Proceeds from Issuance of Long-term Debt

$ 150,000

Debt Instrument Deferment Period

12 months

Debt Instrument, Periodic Payment

$ 731

Bank Debt

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 700,000

Debt Instrument Deferment Period

3 months

Long-term Debt

573,213

$ 592,001

Bank Debt | First Year

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

1.99%

Debt Instrument, Periodic Payment

$ 3,547

Bank Debt | Subsequent period

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

4.95%

Debt Instrument, Periodic Payment

$ 4,574

Promissory Note | CEO

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 250,000

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Additional Promissory Note | CEO

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 84,500

DERIVATIVE LIABILITIES - Fair v

DERIVATIVE LIABILITIES - Fair value of derivative liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Fair Value Of Derivative Liabilities [Roll Forward]
Balance as of December 31, 2019	$ 0
Additions during the year	903,265
Change in fair value	(71,413)	$ 0
Balance as of December 31, 2020	$ 831,852	$ 0

DERIVATIVE LIABILITIES - Black

DERIVATIVE LIABILITIES - Black Scholes (Details)	Dec. 31, 2020
Maximum | Market value of common stock
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	1.01
Maximum | Volatility
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	315.80
Maximum | Expected Life (Yrs.)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	1
Maximum | Risk Free Rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.13
Minimum | Market value of common stock
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.30
Minimum | Volatility
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	189
Minimum | Expected Life (Yrs.)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.63
Minimum | Risk Free Rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability, Measurement Input	0.09

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 23, 2020	Nov. 01, 2019	Nov. 30, 2020	Oct. 31, 2020	Jun. 30, 2020	Oct. 31, 2019	Aug. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions
Related parties promissory note converted amount								$ 118,800	$ 44,000
Conversion of CEO bonus liability into shares of Series A Preferred Stock									$ 355,000
Estimated number of conversion shares			65,000		100,000
Series A Preferred Stock
Related Party Transactions
Number of common shares issued as compensation expense (in shares)									500,000
Conversion of CEO bonus liability into shares of Series A Preferred Stock									$ 355,000
CEO
Related Party Transactions
Annual base salary						$ 240,000
Signing bonus						$ 500,000
Payment of signing bonus								124,022
Total amount outstanding								20,978
Debt repaid on behalf of the company							$ 100,000
Shares sold by related party (in shares)									693,750
Bonus remaining payable									$ 145,000
CEO | Series A Preferred Stock
Related Party Transactions
Number of common shares issued as compensation expense (in shares)		500,000
Conversion of CEO bonus liability into shares of Series A Preferred Stock		$ 355,000
Shares issued in lieu of bonus, value per share		$ 0.71
CEO | Selling, general and administrative expenses
Related Party Transactions
Signing bonus									500,000
Promissory note with a related party
Related Party Transactions
Total amount outstanding								332,500	$ 318,000
Amount repaid								70,000
Aggregate amount of debt								$ 84,500
KISS liability - related party | KISS agreement
Related Party Transactions
Estimated number of conversion shares	7,156,497			1,000,000		1,000,000	8,156,497

STOCKHOLDERS' DEFICIT - Additio

STOCKHOLDERS' DEFICIT - Additional Information (Details)	Dec. 01, 2020$ / sharesshares	Aug. 10, 2020USD ($)$ / sharesshares	Jun. 04, 2020$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Nov. 30, 2020USD ($)$ / sharesshares	Oct. 31, 2020USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Apr. 30, 2020USD ($)$ / sharesshares	Feb. 29, 2020USD ($)$ / sharesshares	Jan. 31, 2020USD ($)$ / shares	Mar. 31, 2020shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Nov. 01, 2019USD ($)shares	Oct. 31, 2019shares
Stockholder's deficit
Common stock, Authorized shares (in shares)				125,000,000								125,000,000	50,000,000
Series A Preferred Stock, Authorized shares (in shares)				1,000,000								1,000,000	1,000,000	1,000,000
Series A Preferred Stock, number of classes of stock | $														1
Series A Preferred Stock, number of shares designated (in shares)														1,000,000
Series A Preferred Stock, Shares issued (in shares)														500,000
Series A Preferred Stock, Shares outstanding (in shares)				500,000								500,000	500,000	500,000
Series A Preferred Stock, Number of common shares vote equivalent to one vote | $														100
Number of common shares issued in conjunction with agreements for financial and marketing consulting services (in shares)													213,461
Per share value of common shares issued in conjunction with agreements for financial and marketing consulting services (in dollars per share) | $ / shares													$ 0.71
Number of common shares issued upon conversion of various notes payable and unpaid accrued interest (in shares)													219,596
Value of common shares issued upon conversion of various notes payable and unpaid accrued interest | $													$ 155,912
Number of shares issued		900,000		3,759		26,316	142,857		200,000		10,355		146,759
Value of shares issued | $										$ 14,585		$ 50,000	$ 110,000
Term of consulting agreement									12 months
Value of shares | $				$ 5,000		$ 35,000	$ 50,000		$ 102,000			$ 2,163,900	$ 151,557
Price at which shares are issued | $ / shares		$ 2.02		$ 1.33	$ 0.86	$ 1.33	$ 0.35	$ 0.30	$ 0.51	$ 0.71		$ 1.33	$ 0.71
Shares issued to employee for services (In shares)								2,000,000
Number of employees | $								1
Value of shares issued for compensation for services | $								$ 600,000
Warrant to purchase shares							250,000
Warrant exercise price | $ / shares	$ 1.50		$ 1	$ 0.55			$ 0.35					$ 0.55
Shares issued in conjunction with convertible promissory note					65,000		100,000
Issuance of common stock for cash- net | $		$ 1,818,000										$ 13,567	$ 110,000
Share-based Payment Arrangement, Expense | $												21,807	157,168
Compensation expense | $												21,807	$ 157,168
Number of common stock repurchased and returned to treasury stock (in shares)					87,849
Value of common stock repurchased and returned to treasury stock | $					$ 36,413							36,433
Stock Issued During Period, Value, Conversion of Convertible Securities | $				$ 118,800								$ 118,800
Warrants Issued	135,000		250,000	135,000
Number of common shares issued upon conversion of convertible promissory note (in shares)				339,429
CEO
Stockholder's deficit
Shares sold by related party (in shares)													693,750
Share-based Payment Arrangement, Expense | $													$ 492,563
Compensation expense | $													$ 492,563
Maximum
Stockholder's deficit
Common stock, Authorized shares (in shares)				125,000,000								125,000,000			50,000,000
Minimum
Stockholder's deficit
Common stock, Authorized shares (in shares)				50,000,000								50,000,000			25,000,000
Selling, general and administrative expenses
Stockholder's deficit
Share-based Payment Arrangement, Expense | $												$ 37,149
Compensation expense | $												$ 37,149
Consulting agreement with third party
Stockholder's deficit
Number of shares issued									400,000
Term of consulting agreement									6 months
Value of shares | $									$ 188,000
Price at which shares are issued | $ / shares									$ 0.47
Additional shares issued									900,000

STOCK OPTIONS AND WARRANTS - As

STOCK OPTIONS AND WARRANTS - Assumptions used in estimating the fair value of time-based stock options (Details) - Time-based options	12 Months Ended
	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility rate	88.00%
Expected dividend yield	0.00%
Average risk-free interest rate	2.51%
Expected term years	3 years

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock options activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of shares
Options outstanding at beginning of period (in shares)	445,000	0
Granted (in shares)	0	651,250
Exercised (in shares)	0	0
Forfeited (in shares)	0	(206,250)
Expired (in shares)	0	0
Options outstanding at end of period (in shares)	445,000	445,000
Exercisable	360,000
Options exercisable and expected to vest	445,000
Weighted Average Exercise Price
Weighted average exercise price options outstanding at beginning of period (in dollars per share)	$ 0.71	$ 0
Weighted average exercise price options, Granted (in dollars per share)	0	0.71
Weighted average exercise price options, Exercised (in dollars per share)	0	0
Weighted average exercise price option, Forfeited (in dollars per share)	0	0.71
Weighted average exercise price options, Expired (in dollars per share)	0	0
Weighted average exercise price options outstanding at end of period (in dollars per share)	0.71	$ 0.71
Weighted average exercise price, options Exercisable	0.71
Weighted average exercise price, options exercisable and expected to vest	$ 0.71
Weighted Average Contractual term (years)
Weighted Average Contractual term, outstanding (years)	1 year 6 months	2 years 6 months
Weighted Average Contractual term, granted (years)		2 years 6 months
Weighted Average Contractual term, Forfeited (years)		2 years 6 months
Weighted Average Contractual term, Exercisable (years)	1 year 6 months
Weighted average contractual term options exercisable and expected to vest (in years)	1 year 6 months

STOCK OPTIONS AND WARRANTS - Fa

STOCK OPTIONS AND WARRANTS - Fair value of the warrant awarded (Details)	12 Months Ended
	Dec. 31, 2020$ / sharesshares	Dec. 01, 2020$ / shares	Jun. 30, 2020$ / shares	Jun. 04, 2020$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	1,282,388
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.55	$ 1.50	$ 0.35	$ 1
Exercise price 0.71
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.71
Exercise Price 0.52
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.52
Exercise Price 0.35
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	714,206
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.35
Exercise Price 0.55
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding | shares	368,182
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.55
Volatility
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	95
Expected dividend yield
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0
Risk Free Rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.36
Expected Life (Yrs.)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	5 years
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Volatility
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	95
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	1
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Fair Value of Common Share
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.51
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Risk Free Rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.36
Black-Scholes model and recorded warrants as reduction of note included debt discount balance | Expected Life (Yrs.)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	3 years
Warrant using monte carlo pricing model | Volatility | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	147.4
Warrant using monte carlo pricing model | Volatility | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	254.4
Warrant using monte carlo pricing model | Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.50
Warrant using monte carlo pricing model | Fair Value of Common Share | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.8
Warrant using monte carlo pricing model | Fair Value of Common Share | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.89
Warrant using monte carlo pricing model | Risk Free Rate | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.11
Warrant using monte carlo pricing model | Risk Free Rate | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.26
Warrant using monte carlo pricing model | Expected Life (Yrs.) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	2 years 11 months 16 days
Warrant using monte carlo pricing model | Expected Life (Yrs.) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected Life (Yrs.)	3 years

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	Dec. 01, 2020	Jun. 04, 2020	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized to be issued under the Plan							2,500,000
Number of stock options granted					0	651,250
Warrants Issued	135,000	250,000	135,000
Increase in underlying shares			368,182	714,286
Reduction to retained earnings and an increase additional paid-in-capital			$ 136,238	$ 371,069
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.50	$ 1	$ 0.55	$ 0.35	$ 0.55
Stock compensation expense					$ 21,807	$ 157,168
Unrecognized stock-based compensation			$ 5,288		$ 5,288
Unrecognized compensation cost period for recognition					12 months
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of the awards granted							10 years
Time-based options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of the awards granted					3 years
Number of stock options granted					0
Selling, general and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense					$ 37,149

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Mar. 05, 2021	Feb. 08, 2021	Feb. 28, 2021	Dec. 31, 2019	Dec. 31, 2020	Dec. 01, 2020	Nov. 03, 2020	Jun. 30, 2020	Jun. 04, 2020
Subsequent events
Interest Rate (as a percent)							8.00%
Related party notes payable				$ 213,000	$ 0
Number of common shares issued in conjunction with agreements for financial and marketing consulting services (in shares)				213,461
Number of shares called by warrants issued (in shares)								250,000
Exercise price of warrants (in dollars per share)					$ 0.55	$ 1.50		$ 0.35	$ 1
Subsequent Events
Subsequent events
Repayment of related parties notes payable			$ 50,000
Related party notes payable			282,500
Principal amount of convertible notes converted			$ 184,900
Number of common shares issued upon conversion of convertible notes (in shares)			1,019,113
Number of common shares issued in conjunction with agreements for financial and marketing consulting services (in shares)			1,084,120
Subsequent Events | Convertible notes payable issued in February 2021
Subsequent events
Debt Instrument, Face Amount		$ 1,000,000
Interest Rate (as a percent)		10.00%
Percentage of market value at which the debt can be converted (as a percent)		70.00%
Number of days in a year considered for determination of interest		365 days
Interest on payment default (as a percent)		22.00%
Conversion price per share (in dollars per share)		$ 0.40
Purchase Price		$ 950,000
Common stock shares reserved for conversion (in shares)		15,471,894
Number of shares called by warrants issued (in shares)		2,500,000
Exercise price of warrants (in dollars per share)		$ 0.40
Subsequent Events | Convertible notes payable issued in February 2021 | First closing
Subsequent events
Debt Instrument, Face Amount		$ 500,000
Purchase Price		$ 475,000
Subsequent Events | Convertible notes payable issued in February 2021 | Second closing
Subsequent events
Debt Instrument, Face Amount	$ 250,000
Purchase Price	237,500
Subsequent Events | Convertible notes payable issued in February 2021 | Third closing
Subsequent events
Debt Instrument, Face Amount	250,000
Purchase Price	$ 237,500
Subsequent Events | CEO
Subsequent events
Number of common shares issued as compensation expense (in shares)			1,100,000