Odyssey Semiconductor (ODII) 10-K 8 Apr 21 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 07, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--12-31
Entity File Number	333-234741
Entity Registrant Name	Odyssey Semiconductor Technologies, Inc.
Entity Central Index Key	0001781405
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		12,726,911

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 272,705	$ 697,141
Contract assets	62,273	543,944
Accounts receivable	10,877	1,480
Deferred expenses	185,084	111,548
Prepaid expenses and other current assets	33,569	147,065
Total Current Assets	564,508	1,501,178
Restricted cash	103,149	101,141
Deferred offering costs	0	83,983
Property and equipment, net	986,407	389,845
Total Assets	1,654,064	2,076,147
Current Liabilities:
Accounts payable and accrued expenses	187,046	218,005
Deferred revenue	260,447	312,378
Loans payable - short term	53,858
Total Current Liabilities	501,351	530,383
Loans payable - long term, net of unamortized debt issuance costs	621,600
Total Liabilities	1,122,951	530,383
Stockholders' Equity:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 0 shares issued and outstanding at December 31 ,2020 and 2019
Common stock, $0.0001 par value, 45,000,000 shares authorized, 11,429,661 and 11,159,661 shares issued and outstanding as of December 31, 2020 and 2019, respectively	1,143	1,116
Additional paid-in capital	4,046,370	3,017,940
(Accumulated deficit) retained earnings	(3,516,400)	(1,473,292)
Total Stockholders' Equity	531,113	1,545,764
Total Liabilities and Stockholders' Equity	$ 1,654,064	$ 2,076,147

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	11,429,661	11,159,661
Common stock, shares outstanding	11,429,661	11,159,661

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenues	$ 1,374,420	$ 719,851
Cost of Revenues	1,453,005	589,640
Gross (Loss) Profit	(78,585)	130,211
Operating Expenses:
Research and development	607,148	155,527
Selling, general, and administrative	1,354,069	1,434,089
Total Operating Expenses	1,961,217	1,589,616
Loss From Operations	(2,039,802)	(1,459,405)
Other Income (expense):
Interest income (expense), net	(3,306)	1,236
Net Loss	$ (2,043,108)	$ (1,458,169)
Net Loss Per Share:
Basic	$ (0.18)	$ (0.18)
Diluted	$ (0.18)	$ (0.18)
Weighted average number of shares of Common Stock :
Basic	11,229,966	8,264,416
Diluted	11,229,966	8,264,416

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at beginning at Dec. 31, 2018	$ 532	$ (532)	$ 184,877	$ 184,877
Balance at beginning (in shares) at Dec. 31, 2018	5,316,667
Dividend to shareholder			(200,000)	(200,000)
Issuance of common stock for cash, net of issuance costs	$ 192	2,429,282		2,429,474
Issuance of common stock for cash, net of issuance costs (in shares)	1,926,327
Sale of common stock and related stock based compensation	$ 35	524,965		525,000
Sale of common stock and related stock based compensation, shares	350,000
Equity of Odyssey Semiconductor Technologies, Inc. at the time of the reverse recapitalization	$ 357	2,126		2,483
Equity of Odyssey Semiconductor Technologies, Inc. at the time of the reverse recapitalization (in shares)	3,566,667
Stock-based compensation		62,099		62,099
Net loss			(1,458,169)	(1,458,169)
Balance at end at Dec. 31, 2019	$ 1,116	3,017,940	(1,473,292)	1,545,764
Balance at end (in shares) at Dec. 31, 2019	11,159,661
Stock-based compensation		623,457		623,457
Exercise of stock options	$ 27	404,973		405,000
Exercise of stock options, shares	270,000
Net loss			(2,043,108)	(2,043,108)
Balance at end at Dec. 31, 2020	$ 1,143	$ 4,046,370	$ (3,516,400)	$ 531,113
Balance at end (in shares) at Dec. 31, 2020	11,429,661

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flows From Operating Activities:
Net loss	$ (2,043,108)	$ (1,458,169)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	623,457	580,178
Write off of deferred offering costs and other	123,875
Depreciation and amortization	111,311	5,341
Changes in operating assets and liabilities:
Contract assets	481,671	(214,882)
Accounts receivable	(9,397)	690
Prepaid expenses and other current assets	92,538	(145,026)
Deferred expenses	(73,536)	(104,627)
Accounts payable and accrued expenses	(30,959)	(37,052)
Deferred revenue	(51,931)	312,378
Total Adjustments	1,267,029	397,000
Net Cash Used In Operating Activities	(776,079)	(1,061,169)
Cash Flows From Investing Activities:
Purchases of property and equipment	(686,915)	(367,005)
Cash acquired in reverse capitalization		2,483
Net Cash Used In Investing Activities	(686,915)	(364,522)
Cash Flows From Financing Activities:
Proceeds from government loans	684,580
Payment of deferred loan costs	(4,560)
Payment of government loans	(4,714)
Proceeds from exercise of stock options	405,000
Proceed from sale of common stock, net of costs		2,445,603
Payment of offering costs related to sale of common stock		(16,129)
Payment of deferred offering costs	(39,740)	(30,512)
Payment of offering costs related to sale of common stock		(200,000)
Net Cash Provided by Financing Activities	1,040,566	2,198,962
Net Increase In Cash and Restricted Cash	(422,428)	773,271
Cash and Restricted Cash - Beginning Of Year	798,282	25,011
Cash and Restricted Cash - End Of Year	375,854	798,282
Cash and Restricted Cash Consisted of the Following:
Cash	272,705	697,141
Restricted cash	103,149	101,141
Cash and Restricted Cash	375,854	798,282
Cash paid during the quarter ended for:
Interest	2,200
Supplemental information - Issuance of warrant to placement agent		148,202
Fixed assets purchased on account	20,598
Accrual of deferred offering costs		$ 53,471

Business Organization, Reverse

Business Organization, Reverse Recapitalization and Liquidity	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization, Reverse Recapitalization and Liquidity	Note 1 - Business Organization, Reverse Recapitalization and Liquidity Organization and Operations Odyssey Semiconductor Technologies, Inc. (“Odyssey Technologies”) was incorporated on April 12, 2019 under the laws of the State of Delaware. Odyssey Technologies, through its wholly-owned subsidiary, Odyssey Semiconductor, Inc. (“Odyssey Semiconductor”) and Odyssey Semiconductor’s wholly owned subsidiary, JR2J, LLC (“JR2J”) (collectively, the “Company”), is a semiconductor device company developing high-voltage power switching components and systems based on proprietary Gallium Nitride (“GaN”) processing technology. Reverse Recapitalization and Common Control Merger On June 17, 2019, Odyssey Semiconductor entered into a contribution agreement with 100% of the members of JR2J (“Contribution Agreement”). Pursuant to the Contribution Agreement, the members of JR2J agreed to transfer 100% of their membership interests in JR2J to the Odyssey Semiconductor in exchange for the issuance of an aggregate of 5,316,667 shares of common stock of Odyssey Semiconductor (the “Contribution”). In connection with the Contribution Agreement, JR2J became a wholly-owned subsidiary of Odyssey Semiconductor. Odyssey Semiconductor and JR2J were determined to be entities held under common control through identical common ownership. Accordingly, the effect of the merger was retrospectively applied to all financial statement periods presented herein and the historical financial statements of Odyssey Semiconductor and JR2J are combined. On June 21, 2019, Odyssey Technologies entered into a share exchange agreement (the “Share Exchange Agreement”) with Odyssey Semiconductor and 100% of the stockholders of Odyssey Semiconductor (the “Semiconductor Stockholders”). On June 21, 2019 (the “Closing Date”), the Company closed the transaction contemplated by the Share Exchange Agreement. Pursuant to the Share Exchange Agreement, the Semiconductor Stockholders agreed to transfer an aggregate of 5,666,667 shares of common stock of Odyssey Semiconductor to Odyssey Technologies in exchange for Odyssey Technologies’ issuance of an aggregate of 5,666,667 shares of its common stock to the Semiconductor Stockholders (the “Share Exchange”). On the Closing Date, Odyssey Semiconductor became a wholly-owned subsidiary of Odyssey Technologies, the Semiconductor Stockholders beneficially owned approximately 61.37% of Odyssey Technologies’ common stock on a fully-diluted basis, Odyssey Technologies began operating Odyssey Semiconductor’s business of developing high-voltage power switching components and systems, and all directors and officers of Odyssey Technologies resigned and were replaced by the directors and officers of Odyssey Semiconductor. The closing of the Share Exchange was accounted for as a reverse recapitalization under the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 805-40. The condensed consolidated statements of operations herein reflect the historical results of Odyssey Semiconductor prior to the completion of the reverse recapitalization since it was determined to be the accounting acquirer, and do not include the historical results of operations for Odyssey Technologies prior to the completion of the reverse recapitalization. Odyssey Technologies’ assets and liabilities are consolidated with the assets and liabilities of Odyssey Semiconductor as of the Closing Date. Odyssey Semiconductor’s retained earnings are being carried forward as the Company’s retained earnings. COVID-19 The extent of the impact and effects of the recent outbreak of the coronavirus (COVID-19) on the operation and financial performance of our business will depend on future developments, including the duration and spread of the outbreak, related travel advisories and restrictions, the consequential potential of staff shortages, and project development delays, all of which are highly uncertain and cannot be predicted. If demand for the Company’s services or the Company’s ability to service customers are impacted for an extended period, especially as it relates to major customers, our financial condition and results of operations may be materially adversely affected. Liquidity and Financial Condition As of December 31, 2020, the Company had a cash balance, working capital and accumulated deficit of approximately $273,000, $63,000 and $3,516,000, respectively. During the year ended December 31, 2020, the Company generated net loss of approximately $2,043,000. In February 2021, the Company received approximately $68,000 from the exercise of stock options to purchase 45,625 shares of common stock. On February 24, 2021, the Company received $193,625 pursuant to a promissory note issued under the Paycheck Protection Program Part 2 ("PPP2"). Interest accrues at 1% per annum and the note is payable in 60 monthly installments of $3,300 commencing May 2022. On March 30, 2021, the Company received the proceeds of the first closing pursuant to an offering of its common stock. The Company sold 1,251,625 shares of common stock at $4.00 per share for gross proceeds of $5,006,500 (after expenses, net proceeds were approximately $4.6 million). Warrants equal to 8% of the common shares sold, other than to certain parties that were excluded from fees ("Excluded Counterparties"), will be issued to the placement agent with a 5 year exercise period and an exercise price of $4.00 per share. The Company may sell up to an additional 2,498,375 shares pursuant to this offering. The maximum number of shares in the offering is 3,750,000, but includes up to 250,000 shares that the Company can sell to Excluded Counterparties without incurring fees (cash or warrants) to the placement agent. The Company believes its current cash on hand and the above mentioned funding in the first quarter of 2021 is sufficient to meet its operating obligations and capital requirements for at least twelve months from the issuance of these financial statements. Thereafter, the Company may need to raise further capital through the sale of additional equity or debt securities or other debt instruments to support its future operations. The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital and capital expenditures. The Company’s future capital requirements and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully commercialize its products and services, competing technological and market developments, and the need to enter into collaborations with other companies or acquire other companies or technologies to enhance or complement its product and service offerings. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. If the Company is unable to obtain additional financing on a timely basis, it may have to curtail its development, marketing and promotional activities, which would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately, the Company could be forced to discontinue its operations and liquidate.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and the amounts disclosed in the related notes to the financial statements. The Company’s significant estimates used in these financial statements include, but are not limited to, fair value calculations for equity securities, stock-based compensation, the recognition and collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of December 31, 2020 and 2019, the Company had no cash equivalents. The Company has cash on deposits in several financial institutions which, at times, may be in excess of Federal Deposit Insurance Corporation (“FDIC”) insurance limits. The Company has not experienced losses in such accounts and periodically evaluates the creditworthiness of its financial institutions. The Company reduces its credit risk by placing its cash and cash equivalents with major financial institutions. As of December 31, 2020 and 2019, the Company had $22,705 and $346,746, respectively, on deposit in excess of FDIC insurance limits. Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 10 – Commitments and Contingencies - Operating Lease for additional details. Accounts Receivable Accounts receivable are carried at their contractual amounts, less an estimate for uncollectible amounts. As of December 31, 2020 and 2019, there were no allowances for uncollectable amounts determined to be necessary. Management estimates the allowance for bad debts based on existing economic conditions, the financial conditions of the customers, and the amount and age of past due accounts. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are generally written off against the allowance for bad debts only after all collection attempts have been exhausted. Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of December 31, 2020 and December 31, 2019, deferred expenses were approximately $185,000 and $112,000, respectively. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives, once the asset is placed in service. Expenditures for maintenance and repairs, which do not extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7-15 Furniture 7 Offering Costs Deferred offering costs, which primarily consist of direct, incremental professional fees incurred in connection with a debt or equity financing, are capitalized as non-current assets on the consolidated balance sheets. Once the financing closes, the Company reclassifies such costs as either discounts to notes payable or as a reduction of proceeds received from equity transactions so that such costs are recorded as a reduction of additional paid-in capital. If the completion of a contemplated financing was deemed to be no longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements. At December 31, 2020, the Company wrote off the previously capitalized offering costs. Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions) The carrying amounts of the Company’s financial instruments, such as cash, accounts receivable, restricted cash, accounts payable and accrued expenses approximate fair values due to the short-term nature of these instruments. The carrying amounts of the Company’s debt approximates fair value since it is tied to governmental programs and the restrictions related therein. Fair Value of Stock Options and Warrants The Company uses the Black-Scholes model to estimate the fair value of stock options and warrants, using input factors described below. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued. Revenue Recognition The Company recognizes revenue under ASC Topic 606, “ Revenue from Contracts with Customers ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: A majority of the Company’s revenues are generated from contracts with customers that require it to design, develop, manufacture, test and integrate complex equipment and/or to provide engineering and technical services according to customer specifications. Revenues on time and material type contracts are generally recognized in each period based on the amount billable to the customer which is based on direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. Certain contracts are billable upon the achievement of specific milestones, such as the delivery of prototypes or finished products, and revenue is recognized typically upon the delivery of the products. During the years ended December 31, 2020 and 2019, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. The Company generates revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. For contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses and where the funding arrangement is considered central to the Company’s ongoing operations, the Company classifies the recognized funding received as revenue. The Company has determined that revenue generated from government grants is outside the scope of ASC 606 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. During the years ended December 31, 2020 and 2019, the Company recognized approximately $1,170,000 and $560,000, respectively, of grant revenue. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an award, the Company issues new shares of common stock out of its authorized shares. Research and Development Research and development expenses are charged to operations as incurred. Income Taxes As described in Note 1 - Business Organization, Reverse Recapitalization and Liquidity, beginning on June 21, 2019, the operations of the Company are subject to federal and state income taxes. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company has recorded a full valuation allowance against its deferred tax assets for all periods, due to the uncertainty of future utilization. The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2020 and December 31, 2019. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as selling, general and administrative expenses in the consolidated statements of operations. Net loss per share of Common Stock Basic net loss per share of common stock is computed by dividing net loss by the weighted average number of vested shares of common stock outstanding during the period. Diluted net loss per share of common stock is computed by dividing net loss by the weighted average number of common and dilutive common-equivalent shares outstanding during each period. The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: As of December 31, 2020 2019 Warrants 155,966 155,966 Options 3,257,410 590,000 Total 3,413,376 745,966 Reclassifications Certain prior year balances have been reclassified in order to conform to current year presentation. These reclassifications have no effect on previously reported results of operations or income per share. Unaudited Pro Forma Financial Information The unaudited pro forma information gives effect to the Company’s conversion from a tax exempt entity into a tax paying entity beginning in September 2019. During the year ended December 31, 2019, the Company has estimated its pro forma income tax provision using a combined federal and state (New York) effective tax rate of 27.6%. No tax benefit was recorded for pro forma purposes for the year ended December 31, 2019, as it was deemed that the recovery of a pro forma deferred tax asset would not meet the “more likely than not” threshold. Therefore, a full pro forma valuation reserve would be established, such that no pro forma tax benefit would be recorded. Pro forma information is therefore unchanged from the actual results for the year ended December 31, 2019. Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU. The Company is currently evaluating these ASUs and their impact on its consolidated financial statements.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Note 3 - Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: December December Insurance $ 33,569 $ 100,061 Rent - 908 Professional fees - 17,500 Deposit - 20,958 Other - 7,638 Total $ 33,569 $ 147,065

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 – Property and Equipment Property and equipment consisted of the following: December December Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 43,705 - Leasehold improvements 422,318 140,056 Machinery 623,190 241,285 Subtotal 1,107,626 399,754 Accumulated Depreciation (121,219 ) (9,909 ) Property and Equipment, net $ 986,407 $ 389,845 Depreciation and amortization expense related to property and equipment was approximately $111,000 and $5,000 (which was recorded within cost of sales) for the years ended December 31, 2020 and 2019, respectively. For the year ended December 31, 2020, depreciation expense of approximately $52,000 was recorded within cost of sales, $26,000 recorded within general and administrative expenses, $23,000 recorded within research and development, and $10,000 recorded within deferred costs.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 5 - Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consisted of the following: December December Accounts payable $ 80,548 $ 90,720 Accrued payroll and related costs 46,650 51,115 Credit cards payable 49,045 56,759 Insurance - 14,982 Other 10,803 4,429 Total $ 187,046 $ 218,005

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 6 – Related Party Transactions Common Stock On June 18, 2019, the Company issued 350,000 shares of immediately vested common stock for cash proceeds of $350 in connection with services provided to the Company. The shares were issued to an immediate family member of one of the Company’s members of management who is also a principal owner. The shares had an issuance date fair value of $1.50 per share, or $525,000 in total. As a result, the Company recognized stock-based compensation expense of $524,650 on the date of issuance.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	Note 7 – Stockholders’ Equity Reverse Recapitalization See Note 5 - Business Organization, Reverse Recapitalization - Reverse Recapitalization and Liquidity for additional details. Authorized Capital The Company is authorized to issue 45,000,000 shares of common stock, $0.0001 par value per share, and 5,000,000 shares of preferred stock, $0.0001 par value per share. The holders of the Company’s common stock are entitled to one vote per share. No preferred shares have been issued through December 31, 2020. Common Stock Transactions See Note 5 - Related Party Transactions for additional details. On June 21 and August 5, 2019, the Company sold an aggregate of 1,776,346 shares of common stock at $1.50 per share to accredited investors for aggregate gross and net cash proceeds of $2,664,513 and $2,204,502, respectively, which included issuance costs of $460,011 consisting of legal and professional fees, which were charged to additional paid-in capital upon issuance of the common stock. In addition, the Company issued to the Company’s placement agent immediately vested five-year warrants to purchase an aggregate of 155,966 shares of the Company’s common stock at an exercise price of $1.50 per share. The warrants were determined to be classified within stockholders’ equity and had an issuance date fair value of $148,202. As a result, the Company recognized the warrants by recording a debit and credit to additional paid-in capital. On September 24, 2019, the Company sold an aggregate of 149,981 shares of common stock at $1.50 per share to accredited investors for aggregate cash proceeds of $224,972.

Equity Compensation Plan

Equity Compensation Plan	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Equity Compensation Plan	Note 8 – Equity Compensation Plan On June 18, 2019, the Board of Directors and a majority of the Company’s shareholders, respectively, approved the 2019 Equity Compensation Plan (the “2019 Plan”). Under the 2019 Plan, 1,326,000 shares of common stock of the Company were authorized for issuance. On September 16, 2020 the Board of Directors and a majority of the Company’s shareholders approved an increase in the Plan to authorize 4,600,000 shares. The 2019 Plan provides for the issuance of incentive stock options, non-statutory stock options, rights to purchase common stock, stock appreciation rights, restricted stock, restricted stock, performance shares and performance units to employees, directors and consultants of the Company and its affiliates. The 2019 Plan requires the exercise price of stock options to be not less than the fair value of the Company’s common stock on the date of grant, or 110% of fair value in the case of incentive options granted to a ten-percent stockholder. On September 25, 2019 and November 5, 2019, the Company granted ten-year options to purchase an aggregate of 350,000 shares of common stock at an exercise price of $1.50 per share to non-employee directors and consultants of the Company. Such options vest one-half on each of the two annual anniversaries of the date of grant. On November 5, 2019, the Company granted five-year options to purchase an aggregate of 240,000 shares of common stock at an exercise price of $1.50 per share to employees. Such options vest ratably over three years on each annual anniversary of the date of grant. On March 11, 2020, the Company granted the following ten-year options to purchase shares of common stock at an exercise price of $1.50 per share to the Company’s newly appointed Executive Chairman and Acting Chief Executive Officer under the 2019 Plan: (i) an option to purchase 965,850 shares of common stock that vests ratably on a monthly basis over two years and (ii) an option to purchase 321,950 shares of common stock that vests based on performance criteria to be mutually agreed to by the Board and the executive. The grant was reduced to 500,000 options, including 375,000 options and 125,000 options respectively under the two categories, due to limitations under the 2019 Plan. The terms of the 125,000 performance based options were established in the quarter ended September 30, 2020. On May 26, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration. On July 16, 2020, the Company granted the following ten-year options to purchase shares of common stock at an exercise price of $1.50 per share to the Company’s Executive Chairman and Acting Chief Executive Officer under the 2019 Plan: (i) an option to purchase 600,000 shares of common stock that vests ratably on a monthly basis over one year and (ii) an option to purchase 200,000 shares of common stock that vests based on specified performance criteria. On September 16, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to increase the number of shares of common stock authorized for issuance under the 2019 Plan from 2,500,000 shares to 4,600,000 shares. On September 22, 2020, the Company granted a ten-year options to purchase shares 1,637,410 shares of common stock at an exercise price of $1.50 per share to the Company’s Chairman and Chief Executive Officer under the 2019 Plan that vests ratably on a monthly basis over two years commencing March 11, 2022. The Chairman and Chief Executive Officer, received $10.00 cash compensation in 2020. Starting January 1, 2021, he receives a cash compensation of $1.00 per month. The following table summarizes the stock option activity for the years ended December 31, 2020 and 2019: Shares Weighted- Weighted-Average Balance, January 1, 2019 - - - Options granted 590,000 $ 1.50 7.8 Balance, January 1, 2020 590,000 1.50 7.8 Options granted (1) 2,937,410 1.50 9.5 Options exercised (270,000 ) 1.50 - Options converted - - - Options forfeited or expired - - - Balance, December 31,2020 (1) 3,257,410 $ 1.50 9.1 Vested shares at December 31, 2020 196,208 1.50 8.9 (1) Includes the 325,000 options exercisable at $1.50 which vest based upon performance criteria. The criteria was not met as of December 31, 2020 and, as such, the Company did not recognized any expense for such options through December 31, 2020. The Company has estimated the fair value of fixed stock option awards as of the date of grant by applying the Black-Scholes option-pricing model. In applying the Black-Scholes option pricing model, the Company used the following assumptions for 2020 and 2019 issuances: 2020 2019 Risk-free interest rate 0.62 -1.75% 1.60% to 1.72% Expected term 10 years 3.5 -5.75 years Expected volatility 78% 77 - 79% Expected dividends 0.00% 0.00% Grant date fair value of common stock $1.50/share $1.50/share During the years ended December 30, 2020 and 2019, the Company granted options with a weighted average grant date fair value of $1.20 and $0.93 per share, respectively. During the year ended December 31, 2020, the Company recognized stock-based compensation expense related to stock options of approximately $623,000 ($420,000 of which was included within general and administrative expenses, $67,000 of which was included in research and development expenses, $13,000 of which was included in deferred costs and $123,000 of which was included within cost of revenues). The criteria of the performance based awards were not met as of December 31, 2020, and therefore no expense has been recognized for such awards. As of December 31, 2020, there was unamortized stock-based compensation of approximately $3,300,000, which the Company expects to recognize over 1.6 years. During the year ended December 31, 2019, the Company recognized stock-based compensation expense of approximately $62,000 ($47,000 of which was included within general and administrative expenses, $9,000 of which was included within cost of revenues on the consolidated statements of operations and $7,000 of which was included within deferred expenses as of December 31, 2019 on the consolidated balance sheet).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 – Income Taxes As described in Note 2, Summary of Significant Accounting Policies - Income Taxes The Company does not have any current income tax provision (other than state minimum income taxes, which is included in general and administrative expenses in the accompanying consolidated statements of operations) due to losses. The deferred tax benefit has been offset by an increase in the valuation allowance of $545,000 and $213,000 for the years ended December 31, 2020 and 2019, respectively. The provision for income taxes for the taxable periods ended December 31, 2020 and 2019 differs from the statutory federal income tax rate as follows: Tax benefit at the Federal statutory rate 21.0 % State tax, net of Federal benefit 6.6 % Permanent differences 9.5 % Change in valuation allowance (37.1 )% Effective income tax rate 0 % Significant components of the Company’s deferred tax assets at December 31, 2020 and 2019: December 31, 2020 2019 Deferred taxes assets: Net operating loss carryforward $ 526,000 $ 200,000 Stock compensation expense 166,000 13,000 R&D Credit 64,000 - Total deferred tax assets 756,000 213,000 Valuation allowance (756,000 ) (213,000 ) Deferred tax asset, net of valuation allowance $ - $ - The income tax benefit for the years ended December 31, 2020 and 2019 differed from the amounts computed by applying the US federal income tax rate of 21 % primarily because of the increase in the valuation allowance, which resulted in an effective tax rate of zero for both years. At December 31, 2020, the Company had approximately $2,100,000 of net operating loss (“NOL”) carryforwards that may be available to offset future Federal taxable income indefinitely and New York State taxable income through 2039. The utilization of NOL carryforwards to offset future taxable income may be subject to limitations under Section 382 of the Internal Revenue Code and similar state statutes as a result of ownership changes that could occur in the future. If necessary, the deferred tax assets will be reduced by any carryforward that expires prior to utilization as a result of such limitations, with a corresponding reduction of the valuation allowance. The Company has assessed the likelihood that deferred tax assets will be realized in accordance with the provisions of ASC 740 Income Taxes Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2020 or 2019. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. No tax audits were commenced or were in process for the taxable periods ended December 31, 2020 and 2019. No tax related interest or penalties were incurred during the years ended December 31, 2020 and 2019.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 - Commitments and Contingencies Litigations, Claims, and Assessments From time to time, the Company is involved in various disputes, claims, liens and litigation matters arising out of the normal course of business. While the outcome of these disputes, claims, liens and litigation matters cannot be predicted with certainty, after consulting with legal counsel, management does not believe that the outcome of these matters will have a material adverse effect on the Company’s combined financial position, results of operations or cash flows. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. As of December 31, 2020 and 2019, the Company had no liabilities recorded for loss contingencies. Operating Lease On August 21, 2019, the Company entered into a lease for a 10,000 square foot facility consisting of lab and office space. The lease requires monthly payments of $16,667 and expires on November 30, 2025. The Company has arranged for a $100,000 letter of credit in favor of the landlord in lieu of a security deposit, which is included as restricted cash on the consolidated balance sheet as of December 31, 2020 and 2019. The minimum lease payments for the years ending December 31 are approximately as follows: $200,000 in each of 2021 to 2024 and $183,000 in 2025. Rent expense was $215,028 and $72,788 during the years ended December 31, 2020 and 2019, respectively.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
Concentrations	Note 11 – Concentrations The Company had 6 and 2 customers during the year ended December 31, 2020 and 2019, respectively. During the year ended December 31, 2020, approximately 85% of revenues were generated from one governmental entity (“Governmental client”) pursuant to our contract with such entity. No other client accounted for more than 10% of revenues. 100% of contract assets as of December 31, 2020 are also related to this Governmental client. Deferred costs and deferred revenues at December 31, 2020 relate to three different clients, of which one client represents more than 75% of both categories. During the year ended December 31, 2019, revenues were generated from the Governmental client pursuant to our contract with such entity, and amounted to approximately 78% of total revenues. Revenues pursuant to sale of products to other clients were approximately 22% of total revenues for the year ended December 31, 2019. 100% of the contract assets as of December 31, 2019 was from the Government client. Deferred costs and deferred revenues at December 31, 2019 relate to two different clients.

Government Loans

Government Loans	12 Months Ended
	Dec. 31, 2020
Debt Instruments [Abstract]
Government Loans	Note 12 – Government Loans Paycheck Protection Program Loan On May 1, 2020, the Company received loan proceeds in the amount of approximately $211,000 under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act, as amended (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of such qualifying business. The loans and accrued interest are forgivable after certain time periods further defined in the CARES Act (the “Covered Period”) as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the Covered Period. The outstanding balance is included in long term loans payable. On March 6, 2021, the entire loan balance was forgiven. Economic Injury Disaster Loan Advance On May 1, 2020, the Company received an advance in the amount of $10,000 from the U.S. Small Business Administration (“SBA”) under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the CARES Act. Such advance amount will reduce the Company’s PPP loan forgiveness amount described above. The Company received an additional $138,900 under this program on August 30, 2020. The loan is payable in monthly payments of $678 including interest at 3.75% payable over 30 years. Tomkins County Area Development Loan On May 27, 2020, the Company received loan proceeds in the amount of $50,000 from the Tomkins County Area Development (“TCAD”) Emergency Relief Loan Fund. The loan matures after four years and bears interest in the amount of 2.5% per annum, with one year of no interest or principal payments, followed by three years of monthly payments of principal and interest in the amount of $1,443 per month. The loan is collateralized by certain assets of the Company. The outstanding balance is included in long term loans payable. Equipment Loans On August 20, 2020, the Company received a loan of $100,000 from Broome County Industrial Development Agency (5 year facility, 2.5% annual interest rate, monthly payment of $1,775); on September 2, 2020, the Company received a loan of $100,000 from Southern Tier Region Economic Development Corporation (5 year facility, 5.0% annual interest rate, monthly payment of $2,072) ; and on August 28, 2020, the Company received a loan of $75,000 from TCAD(5 year facility, 2.5% annual interest rate, monthly payment of $1,331). These loans were used to acquire equipment used in the laboratory, and are secured by the underlying assets of the Company. The loans are summarized as follows: December Principal outstanding $ 679,866 Deferred loan costs, net of amortization (4,408 ) Subtotal 675,458 Less current portion (53,858 ) Total long term portion $ 621,600 Interest expense on the above debt instruments was approximately $5,000 was recognized for the year ended December 31, 2020. Expected payments under the above loans as of December 31, 2020 are summarized as follows: Payments expected for year ended December 31, 2021 $ 60,087 2022 194,110 2023 194,110 2024 77,615 2025 58,860 thereafter 219,712 Subtotal 804,494 Less interest portion (124,628 ) Total debt balance $ 679,866

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 13 - Subsequent Events The Company has evaluated events that have occurred after the balance sheet and through the date the financial statements were issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed below: In February 2021, the Company received approximately $68,000 from the exercise of stock options to purchase 45,625 shares of common stock. On February 24, 2021, the Company received $193,625 pursuant to a promissory note issued under the Paycheck Protection Program Part 2 (“PPP2”). Interest accrues at 1% per annum and the note is payable in 60 monthly installments of $3,300 commencing May 2022. On March 30, 2021, the Company received the proceeds of the first closing pursuant to an offering of its common stock. The Company sold 1,251,625 shares of common stock at $4.00 per share for gross proceeds of $5,006,500 (after expenses, net proceeds were approximately $4.6 million). Warrants equal to 8% of the common shares sold, other than to certain parties that were excluded from fees ("Excluded Counterparties"), will be issued to the placement agent with a 5 year exercise period and an exercise price of $4.00 per share. The Company may sell up to an additional 2,498,375 shares pursuant to this offering. The maximum number of shares in the offering is 3,750,000, but includes up to 250,000 shares that the Company can sell to Excluded Counterparties without incurring fees (cash or warrants) to the placement agent.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and the amounts disclosed in the related notes to the financial statements. The Company’s significant estimates used in these financial statements include, but are not limited to, fair value calculations for equity securities, stock-based compensation, the recognition and collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of December 31, 2020 and 2019, the Company had no cash equivalents. The Company has cash on deposits in several financial institutions which, at times, may be in excess of Federal Deposit Insurance Corporation (“FDIC”) insurance limits. The Company has not experienced losses in such accounts and periodically evaluates the creditworthiness of its financial institutions. The Company reduces its credit risk by placing its cash and cash equivalents with major financial institutions. As of December 31, 2020 and 2019, the Company had $22,705 and $346,746, respectively, on deposit in excess of FDIC insurance limits.
Restricted Cash	Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 10 – Commitments and Contingencies - Operating Lease for additional details.
Accounts Receivable	Accounts Receivable Accounts receivable are carried at their contractual amounts, less an estimate for uncollectible amounts. As of December 31, 2020 and 2019, there were no allowances for uncollectable amounts determined to be necessary. Management estimates the allowance for bad debts based on existing economic conditions, the financial conditions of the customers, and the amount and age of past due accounts. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are generally written off against the allowance for bad debts only after all collection attempts have been exhausted.
Deferred Expenses	Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of December 31, 2020 and December 31, 2019, deferred expenses were approximately $185,000 and $112,000, respectively.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives, once the asset is placed in service. Expenditures for maintenance and repairs, which do not extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7-15 Furniture 7
Offering Costs	Offering Costs Deferred offering costs, which primarily consist of direct, incremental professional fees incurred in connection with a debt or equity financing, are capitalized as non-current assets on the consolidated balance sheets. Once the financing closes, the Company reclassifies such costs as either discounts to notes payable or as a reduction of proceeds received from equity transactions so that such costs are recorded as a reduction of additional paid-in capital. If the completion of a contemplated financing was deemed to be no longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements. At December 31, 2020, the Company wrote off the previously capitalized offering costs.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures” (“ASC 820”) which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions) The carrying amounts of the Company’s financial instruments, such as cash, accounts receivable, restricted cash, accounts payable and accrued expenses approximate fair values due to the short-term nature of these instruments. The carrying amounts of the Company’s debt approximates fair value since it is tied to governmental programs and the restrictions related therein.
Fair Value of Stock Options and Warrants	Fair Value of Stock Options and Warrants The Company uses the Black-Scholes model to estimate the fair value of stock options and warrants, using input factors described below. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC Topic 606, “ Revenue from Contracts with Customers ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: A majority of the Company’s revenues are generated from contracts with customers that require it to design, develop, manufacture, test and integrate complex equipment and/or to provide engineering and technical services according to customer specifications. Revenues on time and material type contracts are generally recognized in each period based on the amount billable to the customer which is based on direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. Certain contracts are billable upon the achievement of specific milestones, such as the delivery of prototypes or finished products, and revenue is recognized typically upon the delivery of the products. During the years ended December 31, 2020 and 2019, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. The Company generates revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. For contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses and where the funding arrangement is considered central to the Company’s ongoing operations, the Company classifies the recognized funding received as revenue. The Company has determined that revenue generated from government grants is outside the scope of ASC 606 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. During the years ended December 31, 2020 and 2019, the Company recognized approximately $1,170,000 and $560,000, respectively, of grant revenue.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an award, the Company issues new shares of common stock out of its authorized shares.
Research and Development	Research and Development Research and development expenses are charged to operations as incurred.
Income Taxes	Income Taxes As described in Note 1 - Business Organization, Reverse Recapitalization and Liquidity, beginning on June 21, 2019, the operations of the Company are subject to federal and state income taxes. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company has recorded a full valuation allowance against its deferred tax assets for all periods, due to the uncertainty of future utilization. The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2020 and December 31, 2019. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as selling, general and administrative expenses in the consolidated statements of operations.
Net (Loss) Income Per Common Share	Net loss per share of Common Stock Basic net loss per share of common stock is computed by dividing net loss by the weighted average number of vested shares of common stock outstanding during the period. Diluted net loss per share of common stock is computed by dividing net loss by the weighted average number of common and dilutive common-equivalent shares outstanding during each period. The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: As of December 31, 2020 2019 Warrants 155,966 155,966 Options 3,257,410 590,000 Total 3,413,376 745,966
Reclassifications	Reclassifications Certain prior year balances have been reclassified in order to conform to current year presentation. These reclassifications have no effect on previously reported results of operations or income per share.
Unaudited Pro Forma Financial Information	Unaudited Pro Forma Financial Information The unaudited pro forma information gives effect to the Company’s conversion from a tax exempt entity into a tax paying entity beginning in September 2019. During the year ended December 31, 2019, the Company has estimated its pro forma income tax provision using a combined federal and state (New York) effective tax rate of 27.6%. No tax benefit was recorded for pro forma purposes for the year ended December 31, 2019, as it was deemed that the recovery of a pro forma deferred tax asset would not meet the “more likely than not” threshold. Therefore, a full pro forma valuation reserve would be established, such that no pro forma tax benefit would be recorded. Pro forma information is therefore unchanged from the actual results for the year ended December 31, 2019.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU. The Company is currently evaluating these ASUs and their impact on its consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Estimated useful lives of property and equipment	The estimated useful lives of property and equipment are as follows: Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7-15 Furniture 7
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: As of December 31, 2020 2019 Warrants 155,966 155,966 Options 3,257,410 590,000 Total 3,413,376 745,966

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses and other current assets	Prepaid expenses and other current assets consisted of the following: December December Insurance $ 33,569 $ 100,061 Rent - 908 Professional fees - 17,500 Deposit - 20,958 Other - 7,638 Total $ 33,569 $ 147,065

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and equipment	Property and equipment consisted of the following: December December Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 43,705 - Leasehold improvements 422,318 140,056 Machinery 623,190 241,285 Subtotal 1,107,626 399,754 Accumulated Depreciation (121,219 ) (9,909 ) Property and Equipment, net $ 986,407 $ 389,845

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consisted of the following: December December Accounts payable $ 80,548 $ 90,720 Accrued payroll and related costs 46,650 51,115 Credit cards payable 49,045 56,759 Insurance - 14,982 Other 10,803 4,429 Total $ 187,046 $ 218,005

Equity Compensation Plan (Table

Equity Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stock option activity	The following table summarizes the stock option activity for the years ended December 31, 2020 and 2019: Shares Weighted- Weighted-Average Balance, January 1, 2019 - - - Options granted 590,000 $ 1.50 7.8 Balance, January 1, 2020 590,000 1.50 7.8 Options granted (1) 2,937,410 1.50 9.5 Options exercised (270,000 ) 1.50 - Options converted - - - Options forfeited or expired - - - Balance, December 31,2020 (1) 3,257,410 $ 1.50 9.1 Vested shares at December 31, 2020 196,208 1.50 8.9 (1) Includes the 325,000 options exercisable at $1.50 which vest based upon performance criteria. The criteria was not met as of December 31, 2020 and, as such, the Company did not recognized any expense for such options through December 31, 2020.
Assumptions	In applying the Black-Scholes option pricing model, the Company used the following assumptions for 2020 and 2019 issuances: 2020 2019 Risk-free interest rate 0.62 -1.75% 1.60% to 1.72% Expected term 10 years 3.5 -5.75 years Expected volatility 78% 77 - 79% Expected dividends 0.00% 0.00% Grant date fair value of common stock $1.50/share $1.50/share

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The provision for income taxes for the taxable periods ended December 31, 2020 and 2019 differs from the statutory federal income tax rate as follows: Tax benefit at the Federal statutory rate 21.0 % State tax, net of Federal benefit 6.6 % Permanent differences 9.5 % Change in valuation allowance (37.1 )% Effective income tax rate 0 %
Deferred tax assets	Significant components of the Company’s deferred tax assets at December 31, 2020 and 2019: December 31, 2020 2019 Deferred taxes assets: Net operating loss carryforward $ 526,000 $ 200,000 Stock compensation expense 166,000 13,000 R&D Credit 64,000 - Total deferred tax assets 756,000 213,000 Valuation allowance (756,000 ) (213,000 ) Deferred tax asset, net of valuation allowance $ - $ -

Government Loans (Tables)

Government Loans (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Instruments [Abstract]
Schedule of loans	The loans are summarized as follows: December Principal outstanding $ 679,866 Deferred loan costs, net of amortization (4,408 ) Subtotal 675,458 Less current portion (53,858 ) Total long term portion $ 621,600
Schedule of Expected payments	Expected payments under the above loans as of December 31, 2020 are summarized as follows: Payments expected for year ended December 31, 2021 $ 60,087 2022 194,110 2023 194,110 2024 77,615 2025 58,860 thereafter 219,712 Subtotal 804,494 Less interest portion (124,628 ) Total debt balance $ 679,866

Business Organization, Revers_2

Business Organization, Reverse Recapitalization and Liquidity (Details Narrative) - USD ($)	1 Months Ended		2 Months Ended		3 Months Ended	12 Months Ended
	Jun. 21, 2020	Jun. 17, 2019	Feb. 28, 2021	Feb. 24, 2021	Mar. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 21, 2019
Cash						$ 272,705	$ 697,141
Working capital						63,000
Accumulated deficit						(3,516,400)	(1,473,292)
Net income loss						(2,043,108)	(1,458,169)
Proceeds from options exercise						405,000
Proceeds from sale of stock							$ 2,445,603
Warrant term							5 years
Subsequent Event [Member]
Proceeds from options exercise			$ 68,000
Stock options issued			45,625
Proceeds from loan				$ 193,625
Interest rate				1.00%
Periodic payment				$ 3,300
Frequency of payment				Monthly
Sale of stock					1,251,625
Sale of stock, price per share					$ 4
Proceeds from sale of stock					$ 4,600,000
Exercise price					$ 4
Warrant term					5 years
Additional sale of stock					2,498,375
Subsequent Event [Member] | PPP2 [Member]
Proceeds from loan				$ 193,625
Interest rate				1.00%
Periodic payment				$ 3,300
Frequency of payment				Monthly
Contribution Agreement
Membership interests		100.00%
Common stock		5,316,667
Share Exchange Agreement
Membership interests								100.00%
Common stock	5,666,667

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2020
Computer and office equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Lab equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life	shorter of useful life or lease term
Machinery [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	7 years
Machinery [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	15 years
Furniture [Member]
Property, Plant and Equipment, Useful Life	7 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Total potentially dilutive shares	3,413,376	745,966
Warrant [Member]
Total potentially dilutive shares	155,966	155,966
Options [Member]
Total potentially dilutive shares	3,257,410	590,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
FDIC insurance limits	$ 22,705	$ 346,746
Allowances for uncollectable	0	0
Deferred expenses	185,000	112,000
Grant revenue	1,170,000	560,000
Uncertain tax positions	$ 0	$ 0
Effective tax rate		27.60%

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Insurance	$ 33,569	$ 100,061
Rent		908
Professional fees		17,500
Deposit		20,958
Other		7,638
Total prepaid expenses and other current assets	$ 33,569	$ 147,065

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property and equipment, gross	$ 1,107,626	$ 399,754
Less: accumulated depreciation	(121,219)	(9,909)
Property and equipment, net	986,407	389,845
Computer and office equipment [Member]
Property and equipment, gross	2,807	2,807
Lab equipment [Member]
Property and equipment, gross	15,606	15,606
Furniture [Member]
Property and equipment, gross	43,705
Leasehold Improvements [Member]
Property and equipment, gross	422,318	140,056
Machinery [Member]
Property and equipment, gross	$ 623,190	$ 241,285

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation and amortization expense	$ 111,311	$ 5,341
Cost of Sales [Member]
Depreciation and amortization expense	52,000
General and Administrative Expense [Member]
Depreciation and amortization expense	26,000
Research and Development Expense [Member]
Depreciation and amortization expense	23,000
Deferred Costs [Member]
Depreciation and amortization expense	$ 10,000

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts payable	$ 80,548	$ 90,720
Accrued payroll and related costs	46,650	51,115
Credit cards payable	49,045	56,759
Insurance	0	14,982
Other	10,803	4,429
Total accounts payable and accrued expenses	$ 187,046	$ 218,005

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 18, 2019	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions [Abstract]
Stock Issued During Period, Shares, Issued for Services	350,000
Cash proceeds	$ 350
Stock Issued During Period, Value, Issued for Services	$ 525,000
Share price	$ 1.50
Stock-based compensation expense	$ 524,650	$ 623,457	$ 62,099

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Aug. 05, 2019	Sep. 24, 2019	Jun. 21, 2019	Dec. 31, 2019	Dec. 31, 2020	Jun. 18, 2019
Preferred stock, par value per share				$ 0.0001	$ 0.0001
Preferred stock, shares authorized				5,000,000	5,000,000
Common stock, par value per share				$ 0.0001	$ 0.0001
Common stock, shares authorized				45,000,000	45,000,000
Stock Issued During Period, Value, New Issues				$ 2,429,474
Share price						$ 1.50
Warrant term				5 years
Number of warrant purchased				155,966
Exercise Price				$ 1.50
Proceeds from warrant exercised				$ 148,202
Accredited Investors
Stock Issued During Period, Shares, New Issues	1,776,346	149,981	1,776,346
Stock Issued During Period, Value, New Issues	$ 2,204,502	$ 224,972	$ 2,664,513
Share price	$ 1.50	$ 1.50	$ 1.50

Equity Compensation Plan (Detai

Equity Compensation Plan (Details) - $ / shares		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019
Number of Options
Options Outstanding, Beginning		590,000	[1]
Options Granted	[1]	2,937,410		590,000
Options Exercised		(270,000)
Options converted
Options forfeited or expired
Options Outstanding, Ending	[1]	3,257,410		590,000
Vested shares at period end		196,208
Weighted Average Exercise Price
Options Outstanding, Beginning		$ 1.5	[1]
Options Granted	[1]	1.5		1.5
Options Exercised		1.5
Options converted
Options forfeited or expired
Options Outstanding, Ending	[1]	1.5		$ 1.5
Vested shares, at period end		$ 1.5
Weighted Average Remaining Contractual Life (in years)
Options Outstanding		9 years 1 month 6 days	[1]	7 years 9 months 18 days
Options granted	[1]	9 years 6 months		7 years 9 months 18 days
Options vested		8 years 10 months 25 days
[1]	Includes the 325,000 options exercisable at $1.50 which vest based upon performance criteria. The criteria has not yet been met and therefore the shares are not exercisable. The Company has not recognized any expense for such options through December 31, 2020.

Equity Compensation Plan (Det_2

Equity Compensation Plan (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Expected term	10 years
Expected volatility	78.00%
Expected dividends	0.00%	0.00%
Grant date fair value of common stock	$ 1.50	$ 1.50
Minimum [Member]
Risk-free interest rate	0.62%	1.60%
Expected term		3 years 6 months
Expected volatility		77.00%
Maximum [Member]
Risk-free interest rate	1.75%	1.72%
Expected term		5 years 9 months
Expected volatility		79.00%

Equity Compensation Plan (Det_3

Equity Compensation Plan (Details Narrative) - USD ($)	Mar. 11, 2020	Nov. 05, 2019	Sep. 22, 2020	Jul. 16, 2020	Mar. 26, 2020	Sep. 25, 2019	Jun. 18, 2019	Dec. 31, 2020	Dec. 31, 2019	Sep. 16, 2020	Sep. 15, 2020
Share price							$ 1.50
Weighted average grant date fair value								$ 1.20	$ 0.93
Stock-based compensation expense							$ 524,650	$ 623,457	$ 62,099
Unamortized stock-based compensation								$ 3,300,000
Unamortized stock-based compensation period								1 year 7 months 6 days
General and Administrative Expense [Member]
Stock-based compensation expense								$ 420,000	47,000
Research and Development Expense [Member]
Stock-based compensation expense								67,000	9,000
Deferred Costs [Member]
Stock-based compensation expense								13,000	$ 6,000
Cost of Sales [Member]
Stock-based compensation expense								$ 123,000
Options [Member]
Equity Compensation Plan description					Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration.
Options [Member] | Non-employee directors
Option grant term		10 years				10 years
Option granted		350,000				350,000
Option exercise price		$ 1.50				$ 1.50
Options [Member] | Employees
Option grant term		5 years
Option granted		240,000
Option exercise price		$ 1.50
Options [Member] | Executive Chairman [Member]
Option grant term	10 years			10 years
Option granted	965,850			600,000
Option exercise price	$ 1.50			$ 1.50
Options [Member] | Chief Executive Officer [Member]
Option grant term	10 years		10 years	10 years
Option granted	321,950		1,637,410	200,000
Option exercise price	$ 1.50		$ 1.50	$ 1.50
2019 Equity Compensation Plan
Number of Shares Authorized							1,326,000			4,600,000
Amended 2019 Equity Compensation Plan
Number of Shares Authorized										4,600,000	2,500,000

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Tax benefit at the federal statutory rate	21.00%
State tax, net of federal benefit	6.60%
Permanent differences	9.50%
Change in valuation allowance	(37.10%)
Effective income tax rate	0.00%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 526,000	$ 200,000
Stock-based compensation expense	166,000	13,000
R&D Credit	64,000	0
Total deferred tax assets	756,000	213,000
Valuation allowance	(756,000)	(213,000)
Deferred tax assets, net	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Changes in valuation allowance	$ 545,000	$ 213,000
Net operating loss ("NOL") carryforwards	2,100,000
Penalties and Interest Expense	$ 0	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Loss contingencies	$ 0	$ 0
Periodic payments	$ 16,667
Lease expiration date	Nov. 30, 2025
Letter of credit	$ 100,000
Minimum lease payments for 2021	200,000
Minimum lease payments for 2022	200,000
Minimum lease payments for 2023	200,000
Minimum lease payments for 2024	200,000
Minimum lease payments for 2025	183,000
Rent expense	$ 215,028	$ 72,788

Concentrations (Details Narrati

Concentrations (Details Narrative)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue [Member] | Governmental client [Member]
Concentration Risk, Percentage	85.00%	78.00%
Revenue [Member] | Other client [Member]
Concentration Risk, Percentage		22.00%
Contract Assets [Member] | Governmental client [Member]
Concentration Risk, Percentage	100.00%	100.00%

Government Loans (Details)

Government Loans (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Debt Instruments [Abstract]
Principal outstanding	$ 679,866
Deferred loan costs, net of amortization	(4,408)
Subtotal	675,458
Less current portion	(53,858)
Total long term portion	$ 621,600

Government Loans (Details 1)

Government Loans (Details 1) - Loans [Member]	Dec. 31, 2020USD ($)
2021	$ 60,087
2022	194,110
2023	194,110
2024	77,615
2025	58,860
thereafter	219,712
Subtotal	804,494
Less interest portion	(124,628)
Total debt balance	$ 679,866

Government Loans (Details Narra

Government Loans (Details Narrative) - USD ($)	May 01, 2020	Sep. 02, 2020	Aug. 30, 2020	Aug. 28, 2020	Aug. 20, 2020	May 27, 2020	Dec. 31, 2020
Interest expense							$ 5,000
Small Business Administration [Member]
Proceeds from loan	$ 10,000		$ 138,900
Interest rate			3.75%
Periodic payments			$ 678
Loan term			30 years
Frequency of payment			Monthly
Tomkins County Area Development [Member]
Proceeds from loan				$ 75,000		$ 50,000
Interest rate				2.50%		2.50%
Periodic payments				$ 1,331		$ 1,443
Loan term				5 years
Frequency of payment				Monthly		Monthly
Paycheck Protection Program [Member]
Proceeds from loan	$ 211,000
Interest rate	1.00%
Equipment Loans [Member]
Proceeds from loan					$ 100,000
Interest rate					2.50%
Periodic payments					$ 1,775
Loan term					5 years
Frequency of payment					Monthly
Southern Tier Region Economic Development Corporation [Member]
Proceeds from loan		$ 100,000
Interest rate		5.00%
Periodic payments		$ 2,072
Loan term		5 years
Frequency of payment		Monthly

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	2 Months Ended		3 Months Ended	12 Months Ended
	Feb. 28, 2021	Feb. 24, 2021	Mar. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Proceeds from options exercise				$ 405,000
Proceeds from sale of stock					$ 2,445,603
Warrant term					5 years
Subsequent Event [Member]
Proceeds from options exercise	$ 68,000
Stock options issued	45,625
Proceeds from loan		$ 193,625
Interest rate		1.00%
Periodic payment		$ 3,300
Frequency of payment		Monthly
Sale of stock			1,251,625
Sale of stock, price per share			$ 4
Proceeds from sale of stock			$ 4,600,000
Exercise price			$ 4
Warrant term			5 years
Additional sale of stock			2,498,375