KwikClick (KWIK) 10-K 15 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Apr. 15, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-56349
Entity Registrant Name	KwikClick, Inc.
Entity Central Index Key	0001884164
Entity Tax Identification Number	95-4463033
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	585 West 500 South Suite 130
Entity Address, City or Town	Bountiful
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84010
City Area Code	385
Local Phone Number	301-2792
Title of 12(g) Security	Common Stock, par value $0.0001 per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float				$ 30,498,980
Entity Common Stock, Shares Outstanding			153,148,706
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	6580	6117
Auditor Name	GreenGrowth CPAs	Heaton & Company, PLLC
Auditor Location	Los Angeles, California	Farmington, Utah

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 64,186	$ 30,583
Accounts receivable, net	16,503	0
Total current assets	80,689	30,583
Equipment, net	4,515	5,623
Intellectual property, net	1,406,491	1,066,780
Right to use asset	64,194	118,684
Total assets	1,555,889	1,221,670
Current liabilities:
Accounts payable	962,553	546,807
Accrued liabilities	120,859	124,551
Lease obligation	55,852	54,295
Related party loans	1,680,405	0
Stock issuable	0	4,010
Total current liabilities	2,819,669	729,663
Long-term liabilities:
Lease obligation, net of current portion	10,174	66,053
Total liabilities	2,829,843	795,716
Stockholders’ equity (deficit)
Preferred stock, $0.0001 par value; 5,000,000 shares authorized and none issued and outstanding	0	0
Common stock, $0.0001 par value; 400,000,000 shares authorized and 153,148,705 and 149,442,605 shares issued and outstanding at December 31, 2023 and 2022, respectively	15,316	14,945
Additional paid-in-capital	9,113,260	7,430,721
Subscription receivable	0	(520,261)
Accumulated deficit	(10,402,530)	(6,499,451)
Total stockholders’ equity (deficit)	(1,273,954)	425,954
Total liabilities and stockholders' equity (deficit)	$ 1,555,889	$ 1,221,670

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 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	$ 0.0001	$ 0.0001
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	153,148,705	149,442,605
Common Stock, Shares, Outstanding	153,148,705	149,442,605

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues:
Net revenue	$ 288,229	$ 606,835
Operating expenses:
Cost of Sales	216,990	147,140
Management and payroll	2,105,101	2,881,834
Research and development	804,847	1,219,133
General and administrative	1,067,469	285,270
Total operating expenses	4,194,407	4,533,377
Other income (expenses)
Interest expense – related party	(75,158)	(20,249)
Gain on liability settlement	78,257	0
Loss before income taxes	(3,903,079)	(3,946,791)
Provision for (benefit from) income taxes	0	0
Net loss	$ (3,903,079)	$ (3,946,791)
Basic loss per share	$ (0.03)	$ (0.03)
Diluted loss per share	$ (0.03)	$ (0.03)
Weighted average shares outstanding - basic	150,692,758	128,780,195
Weighted average shares outstanding - diluted	150,692,758	128,780,195
Brand Services [Member]
Revenues:
Net revenue	$ 288,229	$ 306,835
Software Licensing [Member]
Revenues:
Net revenue	$ 0	$ 300,000

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 0	$ 11,591	$ 1,728,675	$ 0	$ (2,552,660)	$ (812,394)
Beginning balance, shares at Dec. 31, 2021	0	115,912,605
Issuance of common stock for cash		$ 1,000	999,000			1,000,000
Issuance of common stock for cash, shares		10,000,000
Issuance of common stock for services		$ 171	439,829			440,000
Issuance of common stock for services, shares		1,700,000
Issuance of common stock for settlement of stock issuable		$ 73	1,041,127			1,041,200
Issuance of common stock for settlement of stock issuable, shares		730,000
Issuance of common stock for intellectual property acquisition		$ 10	99,990			100,000
Issuance of common stock for intellectual property acquisition, shares		100,000
Issuance of common stock for conversion of shareholder loans and accrued interest		$ 2,000	1,998,000	(520,261)		1,479,739
Issuance of common stock for conversion of shareholder loans and accrued interest, shares		20,000,000
Issuance of common stock for accrued compensation		$ 33	333,300			333,333
Issuance of common stock for accrued compensation, shares		333,333
Stock based compensation		$ 67	790,800			790,867
Stock based compensation, shares		666,667
Net Loss					(3,946,791)	(3,946,791)
Ending balance, value at Dec. 31, 2022	$ 0	$ 14,945	7,430,721	(520,261)	(6,499,451)	425,954
Ending balance, shares at Dec. 31, 2022	0	149,442,605
Capital Contribution			4,010			4,010
Issuance of common stock for services		$ 191	200,005			200,196
Issuance of common stock for services, shares		1,906,100
Issuance of common stock for stock issuable		$ 180	299,820			300,000
Issuance of common stock for stock issuable, shares		1,800,000
Stock based compensation			26,694			26,694
Proceeds from subscription receivable				520,261		520,261
Stock appreciation rights issued for services			1,136,284			1,136,284
Stock appreciation rights issued for liability settlement			15,726			15,726
Net Loss					(3,903,079)	(3,903,079)
Ending balance, value at Dec. 31, 2023	$ 0	$ 15,316	$ 9,113,260	$ 0	$ (10,402,530)	$ (1,273,954)
Ending balance, shares at Dec. 31, 2023	0	153,148,705

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (3,903,079)	$ (3,946,791)
Depreciation and amortization	89,153	41,658
Stock based compensation	1,363,174	1,230,867
Gain on liability settlement	(78,257)	0
Loss on sale of equipment	0	560
Changes in operating assets and liabilities:
Accounts receivable	(16,503)	0
Operating leases	168	1,664
Accrued liabilities	(3,692)	101,993
Accounts payable	213,758	(5,751)
Net cash used in operating activities	(2,335,278)	(2,575,800)
Cash flows from investing activities:
Purchase of intellectual property	(131,785)	(393,742)
Proceeds from sale of equipment	0	1,919
Purchases of equipment	0	(6,656)
Net cash used in investing activities	(131,785)	(398,479)
Cash flows from financing activities:
Refund of stock payable	0	(30,000)
Proceeds from related party loans	1,680,405	1,875,000
Payments on related party loans	0	(450,000)
Proceeds from issuance of common stock	300,000	1,000,000
Proceeds from Subscription Receivable	520,261	0
Net cash provided by financing activities	2,500,666	2,395,000
Net increase (decrease) in cash and cash equivalents	33,603	(579,279)
Cash and cash equivalents at beginning of period	30,583	609,862
Cash and cash equivalents at end of period	64,186	30,583
Cash paid for income taxes	0	0
Cash paid for interest	0	0
Non-Cash Supplemental Disclosures
Common stock issued for intellectual property	0	100,000
Common stock issued for stock issuable settlement	0	1,041,200
Common stock issued for accrued compensation	0	333,334
Stock appreciation rights issued for liability settlement	15,726	0
Purchases of intellectual property in accounts payable	295,971	0
Capital contribution for settlement of stock issuable	4,010	0
Recognition of right of use asset and lease obligations	$ 0	$ 157,097

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (3,903,079)	$ (3,946,791)

Insider Trading Arrangements

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

BUSINESS

BUSINESS	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS	NOTE 1. BUSINESS KwikClick, Inc., (the Company) was organized pursuant to the laws of the State of Delaware on November 16, 1993. Beginning in 2020, the Company commenced its KwikClick business operations to allow sellers to make products or services available on the KwikClick platform, at Kwik.com, offering a self-determined incentive budget on goods or services in exchange for exposure and substantially increased sales volume. KwikClick is a social interaction, selling, and referral software platform. Stores and manufacturers (“Brands”) wishing to promote their products or services on the KWIKClick software platform, which connects them to promoters, influencers, and customers. When the Brand is paid for the consumer purchases through the KwikClick platform, the Brand pays an incentive budget to KwikClick. KwikClick receives the entire incentive budget as revenue for generating the sales through its platform, and recognizes cost of sales upon calculation and payment of the commissions paid to the wave of affiliates. Going Concern As reflected in the accompanying consolidated financial statements, the Company has a net loss of $ 3,903,079

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Basis These consolidated financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). The Company’s fiscal year end is December 31. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary KwikClick LLC. Intercompany transactions and balances have been eliminated in consolidation. Cash and Cash Equivalents Cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased. The Company did no Net Loss Per Share The Company presents both basic and diluted earnings per share (EPS) on the face of the statements of operations. Basic EPS is computed by dividing net loss by the weighted average number of shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period under the treasury stock method using the if-converted method. Due to the incurrence of net losses, the Company did not include outstanding instruments convertible into common stock that would be anti-dilutive. As of December 31, 2023 the Company had 102,470 1,758,000 Property and Equipment Property and equipment are recorded at cost. Expenditures for major betterments and additions are charges to the asset accounts, while replacements, maintenance and repairs which do not improve or extend the lives of the respective assets are charged to expense as incurred. Depreciation of property and equipment is computed by the straight-line method using various rates based generally on the useful lives of the assets, which range from five to seven years Intellectual Property Intellectual property includes certain external legal costs for the application, maintenance and extension of the useful life of patents. Intellectual property costs are capitalized, based on management’s estimates, when they are deemed to be recoverable. Other intellectual property-related costs are expensed as incurred. Capitalized intellectual property costs are amortized utilizing the straight-line method over their remaining economic useful lives of up to 15 Impairment of Long-Lived Tangible Assets and Intellectual Property The Company reviews long-lived tangible and intellectual property assets for potential impairment annually and when events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. In the event the expected undiscounted future cash flows resulting from the use of the asset is less than the carrying amount of the asset, an impairment loss is recorded equal to the excess of the asset’s carrying value over its fair value. The Company did no Research and Development Research and development costs primarily consist of internal and external engineering staff wages, coding, and related on-going activities associated with upgrading and enhancing the Company’s internally developed software platform. Research and development costs that do not meet the criteria for capitalization, including those costs determined to be probable to result in additional functionality, are expensed as incurred. For the years ended December 31, 2023 and 2022 the Company did no Revenue Recognition The Company determines the measurement of revenue and the timing of revenue recognition utilizing the following core principles: · Step 1: Identify the contract with the customer · Step 2: Identify the performance obligations in the contract · Step 3: Determine the transaction price · Step 4: Allocate the transaction price to the performance obligations in the contract · Step 5: Recognize revenue when the Company satisfies a performance obligation Revenue is measured based on the amount of consideration that the Company expects to receive, reduced by estimates for return allowances, promotional discounts, and rebates. Revenue excludes any amounts collected on behalf of third parties, including product costs for goods not owned and indirect taxes. A description of the Company’s revenue generating activities is as follows: Third-Party Seller Services (Brand Services Revenue) : The Company offers programs that provide sellers a software platform to sell their products. For some contracts the Company provides payment processing and order fulfillment facilitation. The Company is not the seller of record in these transactions. The Company generally determines stand-alone revenue based on a percentage of the prices charged by the seller to deliver products sold. The commissions and any related fulfillment, shipping, and transaction processing fees the Company earns from these arrangements are recognized when the services are rendered, which generally occurs upon delivery of the related products to a third-party carrier or to the product purchaser. The Company does not incur material costs in obtaining third party seller contracts. Software Licensing (Hosting Arrangement): The Company licenses the use of its internally developed software to third parties for a fixed fee over a specified term. Revenue under these arrangements are recognized ratably over the contract term. Applicable sales commissions paid in connection with contracts exceeding one year are capitalized and amortized over the contract term. During the years ended December 31, 2023 and 2022 the Company did no Return Allowances The fees earned by the Company are subject to returns under similar terms as set by the third-party services using the Company’s software platform. The Company does not assume responsibility for refund or replacement of product costs. Return allowances, which reduce revenue and cost of sales, are estimated using historical experience. During the years ended December 31, 2023 and 2022, the Company did no Cost of Sales Cost of sales primarily consist of commissions paid to third party influencers and consumers. Payment processing and related transaction costs, including those associated with seller transactions, are classified in general and administrative expenses on our consolidated statements of operations. Stock-Based Compensation Stock-based compensation costs for eligible employees and non-employees are measured at fair value on the date of grant. Compensation expense is recognized over the award’s requisite service period on a straight-line basis. The Company does not estimate forfeitures when determining the fair value of stock-based awards, rather forfeitures of non-vested awards are recognized in the periods in which they occur. Fair Value Measurements US GAAP define fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date, and also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The three-level hierarchy of valuation techniques established to measure fair value is defined as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs, other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Whenever possible, the Company is required to use observable market inputs (Level 1 – quoted market prices) when measuring fair value. The Company performed fair value measurements of its common stock and stock options, using unobservable inputs within Level 3 of the hierarchy. The fair value of cash and equivalents, accounts payable, accrued liabilities, and shareholder loans approximates the carrying amount of these financial instruments due to their short-term maturity. Advertising The Company expenses advertising costs as incurred. Advertising expense was $ 163,798 270,284 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 assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Lease Accounting The Company occupies office space under a lease arrangement. The property is leased under a noncancelable agreement that contains a lease term in excess of twelve months on the date of entry as well as renewal options for additional periods. The agreement, which has been classified as an operating lease, provides for base minimum rental payments, as well non-lease components including insurance, taxes, maintenance, and other common area costs. At the lease commencement date, the Company recognizes a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of twelve months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. All right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, discounted using the rate implicit in the contract if available or an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The discount rates used for the initial measurement of lease liabilities as of the date of entry were based on the original lease terms. Lease payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the noncancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised, and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain real estate lease agreements require payments for non-lease costs such as utilities and common area maintenance. The Company has elected an accounting policy to not separate implicit components of the contract that may be considered non-lease related. Lease expense for operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. The lease payments are allocated between a reduction of the lease liability and interest expense. Depreciation of the right-of-use asset for operating leases reflects the use of the asset on straight-line basis over the expected term of the lease. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income in the period that includes the enactment date. Valuation allowances are established when necessary in order to reduce deferred tax assets to the amounts expected to be recovered. The Company applies accounting guidance for income taxes with respect to uncertain tax positions. As a result of this guidance, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% cumulative likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company did not have material translation adjustments during the periods presented. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications are not material and had no effect on the previously reported financial position, results of operations, or cash flows.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3. PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2023 and 2022 were as follows: Schedule of property and equipment 2023 2022 Office Equipment $ 8,483 $ 8,483 Less Accumulated Depreciation (3,968 ) (2,860 ) Total property and equipment $ 4,515 $ 5,623 During the year ended December 31, 2023 and 2022, the Company recorded depreciation expense of $ 1,107 1,189

INTELLECTUAL PROPERTY

INTELLECTUAL PROPERTY	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTELLECTUAL PROPERTY	NOTE 4. INTELLECTUAL PROPERTY Intangible Assets as of December 31, 2023 and 2022 were as follows: Schedule of intangible assets 2023 2022 Patents $ 1,455,815 $ 1,028,059 Domain 100,000 100,000 Less Accumulated Amortization (149,324 ) (61,279 ) Total intangible assets $ 1,406,491 $ 1,066,780 During the year ended December 31, 2023 and 2022, the Company recorded amortization expense of $ 88,045 40,469 Future Amortization Expense Schedule of future amortization expense Year Amount 2024 $ 92,856 2025 92,856 2026 92,856 2027 92,856 2028 92,856 Thereafter 942,211 $ 1,406,491

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5. INCOME TAXES The Company follows ASC 740, Income Taxes Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Schedule of deferred tax assets and liabilities 2023 2022 Deferred tax asset: Net operating loss carryover $ 1,535,382 $ 947,624 Valuation allowance (1,535,382 ) (947,624 ) Total deferred tax asset $ – $ – A reconciliation of amounts obtained by applying Federal tax rates of 21 Schedule of reconciliation income tax benefit 2023 2022 Book income $ (719,555 ) $ (828,826 ) Stock for services 131,796 258,482 Stock options – – Accrued liabilities – related party (unissued stock compensation) – – Change in valuation allowance 587,759 570,344 Income tax expense $ – $ – The Company’s tax returns are subject to audit for all years since its inception in 2020.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6. STOCKHOLDERS' EQUITY Common Stock The Company issued the following shares of common stock for the years ended December 31, 2023 and 2022: During the year ended December 31, 2023, the Company issued 1,906,100 200,196 During the year ended December 31, 2023, the Company issued 1,800,000 300,000 During the year ended December 31, 2022, the Company converted its loan principal of $ 1,459,489 20,250 1,479,739 20,000,000 520,261 In September 2022, the Company issued 75,000 75,000 In July and August 2022, the Company issued 10,000,000 1,000,000 During the period from June through December 31, 2022, the Company issued 1,400,000 140,000 In May 2022, the Company issued 75,000 shares of common stock valued at $1.00 per share for $ 225,000 225,000 In May 2022, the Company issued 100,000 100,000 In May 2022, the Company issued 1,000,000 1,000,000 333,333 In April 2022, the Company issued 730,000 1,041,200 4,010 Stock Based Compensation During 2021 the Company adopted the 2021 Equity Incentive Plan (the “Plan”) the total number of shares of common stock authorized under Plan totals 10,000,000 6,941,000 In addition to awards granted from the Plan, the Company has granted equity and equity-linked awards for various employees and non-employees at the discretion of the Compensation Committee of the Board of Directors. The fair value of the awards estimated at the grant date are earned and recognized over the requisite service period. Warrants During the year ended December 31, 2023 the Company issued 102,470 0.01 104,502 The grant date fair value of the warrants not previously recognized totaled $ 26,694 The Company estimated the fair value of the warrants on the grant date using a Black-Scholes options pricing model using the quoted market price on the grant date; exercise price of $0.01 per share; expected volatility of approximately 80%; the contractual term of two years; and the risk-free interest rate of 0.2%. A summary of the common stock warrant activity is as follows: Schedule of warrant activity Warrants Weighted Weighted Outstanding at January 1, 2023 – $ – – Warrants granted 102,470 0.01 Exercised – – Forfeited, cancelled or expired – – Outstanding at December 31, 2023 102,470 $ 0.01 1.75 Exercisable at December 31, 2023 102,470 $ 0.01 1.75 Stock Appreciation Rights During the year ended December 31, 2023 the Company issued 5,296,099 1,860,000 The Company estimated the fair value of the SARs on the grant date using a Black-Scholes options pricing model using the quoted market price on the grant date; exercise prices ranging from $0.29 to $0.50 per share; expected volatility of approximately 80%; the contractual term of seven years; and a risk-free interest rate of 3.0%. A summary of the stock appreciation rights activity is as follows: Schedule of stock appreciation rights activity Stock Weighted Weighted Outstanding at January 1, 2023 – $ – – Granted 5,296,099 0.41 Exercised – – Forfeited, cancelled or expired – – Outstanding at December 31, 2023 5,296,099 $ 0.41 6.78 Exercisable at December 31, 2023 1,758,000 $ 0.44 6.78 The grant date fair value of the stock appreciation rights issued during the twelve months ended December 31, 2023 totaled $ 1,567,186 Included in the stock appreciation rights granted during the year ended December 31, 2023; 28,000 15,726 93,983 78,527 During the twelve months ended December 31, 2023 the Company recognized total expense associated with the SARs totaling $ 1,152,010 415,177 As of December 31, 2023, the Company has committed 3,058,505

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7. RELATED PARTY TRANSACTIONS During the years ended December 31, 2023 and 2022, the Company received loans from Mr. Fred Cooper, the Company’s Chairman and Chief Executive Officer, totaling $ 1,680,405 and $ 1,875,000 , respectively. The loans in 2023 carry interest at a rate of 10 % per annum. During the year ended December 31, 2022, the Company converted its loan principal of $ 1,459,489 20,250 1,479,739 20,000,000 During the years ended December 31, 2023 and 2022, the Company recognized total interest expense of $ 75,158 20,249 During the year ended December 31, 2022, the Company had a Software Licensing Agreement with NewAge, Inc., a company affiliated with Fred Cooper, our Chairman, CEO, President and majority stockholder. Under the agreement, which terminated on July 31, 2022, the Company received licensing fees totaling $ 300,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES On May 31, 2023, NAI Liquidation Trust, the successor in interest to the defunct NewAge, Inc. by and through its Liquidation Trustee, Steven Balasiano, filed an adversary proceeding against the Company in the Newage Chapter 11 bankruptcy case (Delaware Case #22-10819). The Company licensed some of its technology to NewAge pursuant to a license agreement that started in September 2021 and terminated in late 2022. A prior adversarial action was brought by NewAge in the same bankruptcy case but was never served and was dismissed on June 1, 2023. Like the prior dismissed action, NAI Liquidation Trust contends that they are the rightful owner of KwikClick’s intellectual property. NAI Liquidation Trust brings several causes of action related to that contention. The Company believes that the code base and functionality of its software platform differs materially from any intellectual property owned by NewAge. The Company intends to vigorously defend and assert its intellectual property rights. In the event the Company does not prevail it may be required to impair substantially all of its intangible assets with a carrying value of approximately $1.5 million at December 31, 2023 and may be forced to discontinue its on-going fee-based sales platform. The litigation is in its early stages, an estimate of reasonably possible loss cannot be made at this time. As such, there has been no further adjustment to the accompanying consolidated statements of financial position, results of operations, or cash flows as of and for the twelve months ended December 31, 2023.

OPERATING LEASE

OPERATING LEASE	12 Months Ended
	Dec. 31, 2023
Operating Lease
OPERATING LEASE	NOTE 9. OPERATING LEASE As of December 31, 2023, the Company leased its Bountiful, Utah corporate headquarters under a non-cancellable lease arrangement. The operating lease, which expires in January 2025, calls for base monthly payments on an escalating basis ranging from $4,992 to $5,296. 8 The following table summarizes the Company’s undiscounted cash payment obligations for its non-cancelable lease liabilities through the end of the expected term of the lease: Schedule of expected term of the lease 2024 63,400 2025 5,296 Total undiscounted cash payments 68,696 Less imputed interest (2,670 ) Present value of payments $ 66,026 The Company recognized lease expense associated with its non-cancelable operating lease totaling $ 61,721 56,578 13

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS From January 1, 2024 through the date of this report, Mr. Cooper has provided additional funding in the amount of $402,522 under the previously issued promissory note and security agreement.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Accounting Basis	Accounting Basis These consolidated financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). The Company’s fiscal year end is December 31.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary KwikClick LLC. Intercompany transactions and balances have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include all highly liquid investments with an original maturity of three months or less when purchased. The Company did no
Net Loss Per Share	Net Loss Per Share The Company presents both basic and diluted earnings per share (EPS) on the face of the statements of operations. Basic EPS is computed by dividing net loss by the weighted average number of shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period under the treasury stock method using the if-converted method. Due to the incurrence of net losses, the Company did not include outstanding instruments convertible into common stock that would be anti-dilutive. As of December 31, 2023 the Company had 102,470 1,758,000
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Expenditures for major betterments and additions are charges to the asset accounts, while replacements, maintenance and repairs which do not improve or extend the lives of the respective assets are charged to expense as incurred. Depreciation of property and equipment is computed by the straight-line method using various rates based generally on the useful lives of the assets, which range from five to seven years
Intellectual Property	Intellectual Property Intellectual property includes certain external legal costs for the application, maintenance and extension of the useful life of patents. Intellectual property costs are capitalized, based on management’s estimates, when they are deemed to be recoverable. Other intellectual property-related costs are expensed as incurred. Capitalized intellectual property costs are amortized utilizing the straight-line method over their remaining economic useful lives of up to 15
Impairment of Long-Lived Tangible Assets and Intellectual Property	Impairment of Long-Lived Tangible Assets and Intellectual Property The Company reviews long-lived tangible and intellectual property assets for potential impairment annually and when events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. In the event the expected undiscounted future cash flows resulting from the use of the asset is less than the carrying amount of the asset, an impairment loss is recorded equal to the excess of the asset’s carrying value over its fair value. The Company did no
Research and Development	Research and Development Research and development costs primarily consist of internal and external engineering staff wages, coding, and related on-going activities associated with upgrading and enhancing the Company’s internally developed software platform. Research and development costs that do not meet the criteria for capitalization, including those costs determined to be probable to result in additional functionality, are expensed as incurred. For the years ended December 31, 2023 and 2022 the Company did no
Revenue Recognition	Revenue Recognition The Company determines the measurement of revenue and the timing of revenue recognition utilizing the following core principles: · Step 1: Identify the contract with the customer · Step 2: Identify the performance obligations in the contract · Step 3: Determine the transaction price · Step 4: Allocate the transaction price to the performance obligations in the contract · Step 5: Recognize revenue when the Company satisfies a performance obligation Revenue is measured based on the amount of consideration that the Company expects to receive, reduced by estimates for return allowances, promotional discounts, and rebates. Revenue excludes any amounts collected on behalf of third parties, including product costs for goods not owned and indirect taxes. A description of the Company’s revenue generating activities is as follows: Third-Party Seller Services (Brand Services Revenue) : The Company offers programs that provide sellers a software platform to sell their products. For some contracts the Company provides payment processing and order fulfillment facilitation. The Company is not the seller of record in these transactions. The Company generally determines stand-alone revenue based on a percentage of the prices charged by the seller to deliver products sold. The commissions and any related fulfillment, shipping, and transaction processing fees the Company earns from these arrangements are recognized when the services are rendered, which generally occurs upon delivery of the related products to a third-party carrier or to the product purchaser. The Company does not incur material costs in obtaining third party seller contracts. Software Licensing (Hosting Arrangement): The Company licenses the use of its internally developed software to third parties for a fixed fee over a specified term. Revenue under these arrangements are recognized ratably over the contract term. Applicable sales commissions paid in connection with contracts exceeding one year are capitalized and amortized over the contract term. During the years ended December 31, 2023 and 2022 the Company did no
Return Allowances	Return Allowances The fees earned by the Company are subject to returns under similar terms as set by the third-party services using the Company’s software platform. The Company does not assume responsibility for refund or replacement of product costs. Return allowances, which reduce revenue and cost of sales, are estimated using historical experience. During the years ended December 31, 2023 and 2022, the Company did no
Cost of Sales	Cost of Sales Cost of sales primarily consist of commissions paid to third party influencers and consumers. Payment processing and related transaction costs, including those associated with seller transactions, are classified in general and administrative expenses on our consolidated statements of operations.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation costs for eligible employees and non-employees are measured at fair value on the date of grant. Compensation expense is recognized over the award’s requisite service period on a straight-line basis. The Company does not estimate forfeitures when determining the fair value of stock-based awards, rather forfeitures of non-vested awards are recognized in the periods in which they occur.
Fair Value Measurements	Fair Value Measurements US GAAP define fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date, and also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The three-level hierarchy of valuation techniques established to measure fair value is defined as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs, other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Whenever possible, the Company is required to use observable market inputs (Level 1 – quoted market prices) when measuring fair value. The Company performed fair value measurements of its common stock and stock options, using unobservable inputs within Level 3 of the hierarchy. The fair value of cash and equivalents, accounts payable, accrued liabilities, and shareholder loans approximates the carrying amount of these financial instruments due to their short-term maturity.
Advertising	Advertising The Company expenses advertising costs as incurred. Advertising expense was $ 163,798 270,284
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 assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Lease Accounting	Lease Accounting The Company occupies office space under a lease arrangement. The property is leased under a noncancelable agreement that contains a lease term in excess of twelve months on the date of entry as well as renewal options for additional periods. The agreement, which has been classified as an operating lease, provides for base minimum rental payments, as well non-lease components including insurance, taxes, maintenance, and other common area costs. At the lease commencement date, the Company recognizes a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of twelve months or less. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. All right-of-use assets are periodically reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the lease payments, discounted using the rate implicit in the contract if available or an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The discount rates used for the initial measurement of lease liabilities as of the date of entry were based on the original lease terms. Lease payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the noncancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised, and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain real estate lease agreements require payments for non-lease costs such as utilities and common area maintenance. The Company has elected an accounting policy to not separate implicit components of the contract that may be considered non-lease related. Lease expense for operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. The lease payments are allocated between a reduction of the lease liability and interest expense. Depreciation of the right-of-use asset for operating leases reflects the use of the asset on straight-line basis over the expected term of the lease.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income in the period that includes the enactment date. Valuation allowances are established when necessary in order to reduce deferred tax assets to the amounts expected to be recovered. The Company applies accounting guidance for income taxes with respect to uncertain tax positions. As a result of this guidance, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% cumulative likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company did not have material translation adjustments during the periods presented.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications are not material and had no effect on the previously reported financial position, results of operations, or cash flows.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment 2023 2022 Office Equipment $ 8,483 $ 8,483 Less Accumulated Depreciation (3,968 ) (2,860 ) Total property and equipment $ 4,515 $ 5,623

INTELLECTUAL PROPERTY (Tables)

INTELLECTUAL PROPERTY (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets 2023 2022 Patents $ 1,455,815 $ 1,028,059 Domain 100,000 100,000 Less Accumulated Amortization (149,324 ) (61,279 ) Total intangible assets $ 1,406,491 $ 1,066,780
Schedule of future amortization expense	Schedule of future amortization expense Year Amount 2024 $ 92,856 2025 92,856 2026 92,856 2027 92,856 2028 92,856 Thereafter 942,211 $ 1,406,491

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets and liabilities	Schedule of deferred tax assets and liabilities 2023 2022 Deferred tax asset: Net operating loss carryover $ 1,535,382 $ 947,624 Valuation allowance (1,535,382 ) (947,624 ) Total deferred tax asset $ – $ –
Schedule of reconciliation income tax benefit	Schedule of reconciliation income tax benefit 2023 2022 Book income $ (719,555 ) $ (828,826 ) Stock for services 131,796 258,482 Stock options – – Accrued liabilities – related party (unissued stock compensation) – – Change in valuation allowance 587,759 570,344 Income tax expense $ – $ –

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of warrant activity	Schedule of warrant activity Warrants Weighted Weighted Outstanding at January 1, 2023 – $ – – Warrants granted 102,470 0.01 Exercised – – Forfeited, cancelled or expired – – Outstanding at December 31, 2023 102,470 $ 0.01 1.75 Exercisable at December 31, 2023 102,470 $ 0.01 1.75
Schedule of stock appreciation rights activity	Schedule of stock appreciation rights activity Stock Weighted Weighted Outstanding at January 1, 2023 – $ – – Granted 5,296,099 0.41 Exercised – – Forfeited, cancelled or expired – – Outstanding at December 31, 2023 5,296,099 $ 0.41 6.78 Exercisable at December 31, 2023 1,758,000 $ 0.44 6.78

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	12 Months Ended
	Dec. 31, 2023
Operating Lease
Schedule of expected term of the lease	Schedule of expected term of the lease 2024 63,400 2025 5,296 Total undiscounted cash payments 68,696 Less imputed interest (2,670 ) Present value of payments $ 66,026

BUSINESS (Details Narrative)

BUSINESS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 3,903,079	$ 3,946,791

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Cash equivalents, at carrying value	$ 0	$ 0
Property and equipment useful lives	five to seven years
Intellectual property useful lives	15 years
Impairment charge	$ 0	0
Capitalized research and development costs	0	0
Sales commissions	0	0
Return allowances	0	0
Advertising expense	$ 163,798	$ 270,284
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	102,470
Stock Appreciation Rights [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	1,758,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details- Property and equipment) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Office Equipment	$ 8,483	$ 8,483
Less Accumulated Depreciation	(3,968)	(2,860)
Total property and equipment	$ 4,515	$ 5,623

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,107	$ 1,189

INTELLECTUAL PROPERTY (Details-

INTELLECTUAL PROPERTY (Details- Intangible assets) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	$ 1,455,815	$ 1,028,059
Domain	100,000	100,000
Less Accumulated Amortization	(149,324)	(61,279)
Total intangible assets	$ 1,406,491	$ 1,066,780

INTELLECTUAL PROPERTY (Detail_2

INTELLECTUAL PROPERTY (Details- Future amortization expense) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 92,856
2025	92,856
2026	92,856
2027	92,856
2028	92,856
Thereafter	942,211
Intellectual property, net	$ 1,406,491	$ 1,066,780

INTELLECTUAL PROPERTY (Details

INTELLECTUAL PROPERTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 88,045	$ 40,469

INCOME TAXES (Details- Deferred

INCOME TAXES (Details- Deferred tax assets and liabilities) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax asset:
Net operating loss carryover	$ 1,535,382	$ 947,624
Valuation allowance	(1,535,382)	(947,624)
Total deferred tax asset	$ 0	$ 0

INCOME TAXES (Details- Income t

INCOME TAXES (Details- Income tax benefit) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Book income	$ (719,555)	$ (828,826)
Stock for services	131,796	258,482
Stock options	0	0
Accrued liabilities – related party (unissued stock compensation)	0	0
Change in valuation allowance	587,759	570,344
Income tax expense	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%

STOCKHOLDERS' EQUITY (Details -

STOCKHOLDERS' EQUITY (Details - Warrant activity) - Warrants [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding, Beginning balance | shares	0
Weighted average exercise price, Beginning balance | $ / shares	$ 0
Warrants, Granted | shares	102,470
Weighted average exercise price, Granted | $ / shares	$ 0.01
Warrants, Exercised | shares	0
Weighted average exercise price, Exercised | $ / shares	$ 0
Warrants, Forfeited, cancelled or expired | shares	0
Weighted average exercise price, Forfeited, cancelled or expired | $ / shares	$ 0
Warrants outstanding, Ending balance | shares	102,470
Weighted average exercise price, Ending balance | $ / shares	$ 0.01
Weighted average remaining contractual term (years)	1 year 9 months
Warrants, Exercisable | shares	102,470
Weighted average exercise price, Exercisable | $ / shares	$ 0.01
Weighted average remaining contractual term (years), Exercisable	1 year 9 months

STOCKHOLDERS' EQUITY (Details

STOCKHOLDERS' EQUITY (Details - Stock appreciation rights activity) - Stock Appreciation Rights [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock appreciation rights outstanding, Beginning balance | shares	0
Weighted average exercise price, Beginning balance | $ / shares	$ 0
Stock appreciation rights outstanding, Granted | shares	5,296,099
Weighted average exercise price, Granted | $ / shares	$ 0.41
Stock appreciation rights outstanding, Exercised | shares	0
Weighted average exercise price, Exercised | $ / shares	$ 0
Stock appreciation rights outstanding, Forfeited, cancelled or expired | shares	0
Weighted average exercise price, Forfeited, cancelled or expired | $ / shares	$ 0
Stock appreciation rights outstanding, Ending balance | shares	5,296,099
Weighted average exercise price, Ending balance | $ / shares	$ 0.41
Weighted average remaining contractual term (years)	6 years 9 months 10 days
Stock appreciation rights outstanding, Exercisable | shares	1,758,000
Weighted average exercise price, Exercisable | $ / shares	$ 0.44
Weighted average remaining contractual term (years), Exercisable	6 years 9 months 10 days

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)		1 Months Ended			2 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	May 31, 2022	Apr. 30, 2022	Aug. 31, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Stock issued for services, value							$ 200,196	$ 440,000
Proceeds from issuance of common stock							300,000	1,000,000
Stock issued for acquisition of asset, value								100,000
Stock issued for compensation, value							26,694	790,867
Share based compensation							1,363,174	1,230,867
Gain on liability settlement							$ 78,257	0
Shares available for grant							3,058,505
Stock Appreciation Rights [Member]
Class of Stock [Line Items]
Share based compensation							$ 1,152,010
SARs granted, shares							5,296,099
SARs granted, value							$ 1,567,186
Unrecognized compensation expense							$ 415,177
Stock Appreciation Rights [Member] | Fully Vested [Member]
Class of Stock [Line Items]
SARs granted, shares							1,860,000
Equity Plan 2021 [Member]
Class of Stock [Line Items]
Shares authorized under the plan	10,000,000								10,000,000
Shares reserved for future issuance							6,941,000
Kwik Domain Name [Member]
Class of Stock [Line Items]
Stock issued for acquisition of asset, shares			100,000
Stock issued for acquisition of asset, value			$ 100,000
Fred Cooper [Member]
Class of Stock [Line Items]
Debt converted, amount converted								$ 1,479,739
Debt converted, shares issued								20,000,000
Subscription receivable						$ 520,261		$ 520,261
Fred Cooper [Member] | Principal Portion [Member]
Class of Stock [Line Items]
Debt converted, amount converted								1,459,489
Fred Cooper [Member] | Interest Portion [Member]
Class of Stock [Line Items]
Debt converted, amount converted								20,250
Company President [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares			1,000,000
Stock issued for compensation, value			$ 1,000,000
Stock Issuable [Member]
Class of Stock [Line Items]
Stock issued for settlement of stock payable, shares							1,800,000
Stock issued for settlement of stock payable, value							$ 300,000
Proceeds Received In 2021 [Member]
Class of Stock [Line Items]
Stock issued new, shares				730,000
Proceeds from issuance of common stock									$ 1,041,200
Proceeds Received In 2020 [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock										$ 4,010
Stock issuable, value							4,010
Settlement Of Outstanding Liability [Member] | Stock Appreciation Rights [Member]
Class of Stock [Line Items]
Debt converted, amount converted							$ 93,983
SARs granted, shares							28,000
SARs granted, value							$ 15,726
Gain on liability settlement							$ 78,527
Common Stock [Member]
Class of Stock [Line Items]
Stock issued for services, shares							1,906,100
Stock issued for services, value							$ 200,196
Stock issued new, shares					10,000,000
Proceeds from issuance of common stock					$ 1,000,000
Common Stock [Member] | Matt Williams [Member]
Class of Stock [Line Items]
Accrued compensation	$ 333,333
Common Stock [Member] | Former Board Member [Member]
Class of Stock [Line Items]
Stock issued for services, shares		75,000
Stock issued for services, value		$ 75,000
Common Stock [Member] | Consultant [Member]
Class of Stock [Line Items]
Stock issued for services, shares						1,400,000
Stock issued for services, value						$ 140,000
Common Stock [Member] | Three Board Members [Member]
Class of Stock [Line Items]
Stock issued for services, shares			225,000
Stock issued for services, value			$ 225,000
Warrants [Member]
Class of Stock [Line Items]
Warrants issued, shares							102,470
Warrant exercise price							$ 0.01
Share based compensation								$ 104,502
Warrants issued, grant date fair value							$ 26,694

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	Jul. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Proceeds from Related Party Debt		$ 1,680,405	$ 1,875,000
Interest expense		75,158	20,249
Revenues		288,229	606,835
Software Licensing Fees [Member]
Related Party Transaction [Line Items]
Revenues	$ 300,000
Fred Cooper [Member]
Related Party Transaction [Line Items]
Debt converted, amount converted			$ 1,479,739
Debt converted, shares issued			20,000,000
Fred Cooper [Member] | Principal Portion [Member]
Related Party Transaction [Line Items]
Debt converted, amount converted			$ 1,459,489
Fred Cooper [Member] | Interest Portion [Member]
Related Party Transaction [Line Items]
Debt converted, amount converted			20,250
Mr. Fred Cooper [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt		$ 1,680,405	$ 1,875,000
Debt Instrument, Interest Rate, Stated Percentage		10%

OPERATING LEASE (Details- Expec

OPERATING LEASE (Details- Expected term of the lease)	Dec. 31, 2023 USD ($)
Operating Lease
2024	$ 63,400
2025	5,296
Total undiscounted cash payments	68,696
Less imputed interest	(2,670)
Present value of payments	$ 66,026

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating lease, expense	$ 61,721	$ 56,578
Bountiful Utah [Member]
Lease description	The operating lease, which expires in January 2025, calls for base monthly payments on an escalating basis ranging from $4,992 to $5,296.
Lease discount rate	8%
Remaining lease term	13 months