AiAdvertising (AIAD) 10-Q 12 Nov 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Nov. 12, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	No
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Information [Line Items]
Entity Registrant Name	AiADVERTISING, INC.
Entity Central Index Key	0000743758
Entity File Number	000-13215
Entity Tax Identification Number	30-0050402
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1114 S. St. Mary’s Street #120
Entity Address, City or Town	San Antonio
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78210
Entity Phone Fax Numbers [Line Items]
City Area Code	(917)
Local Phone Number	273-8429
Entity Listings [Line Items]
Title of 12(b) Security	N/A
No Trading Symbol Flag	true
Entity Common Stock, Shares Outstanding		1,344,231,504

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash	$ 465,957	$ 110,899
Accounts receivable, net	504,827	517,344
Prepaid and other current Assets	104,379	58,982
Total current assets	1,075,163	687,225
Property and equipment, net	58,776	72,948
Right-of-Use assets	125,692	147,480
Other assets:
Lease deposit	10,369	8,939
Goodwill and other intangible assets, net		20,202
Total other assets	10,369	29,141
Total assets	1,270,000	936,794
Current liabilities:
Accounts payable	1,245,529	1,567,751
Accrued expenses	216,652	46,430
Operating lease liability	37,657	33,572
Deferred revenue and customer deposit	781,399	533,386
Total current liabilities	2,281,237	2,181,139
Operating lease obligation, net of current portion	93,868	113,907
Total liabilities	2,375,105	2,295,046
Shareholders’ deficit:
Preferred stock, value
Common stock, $0.001 par value; 10,000,000,000 and 2,000,000,000 authorized shares; 1,344,231,504 and 1,175,324,203 shares issued and outstanding, respectively	1,344,238	1,334,415
Additional paid in capital	57,933,119	56,865,961
Common stock payable, consisting of 5,000,000 shares valued at $0.1128	564,000	564,000
Preferred stock payable, consisting of 892,857 shares of Series I Preferred stock valued at $2.80	2,500,000
Accumulated deficit	(63,448,866)	(60,125,032)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)	(1,105,105)	(1,358,252)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT)	1,270,000	936,794
Series A Preferred Stock
Shareholders’ deficit:
Preferred stock, value
Series B Preferred Stock
Shareholders’ deficit:
Preferred stock, value	18	18
Series C Preferred Stock
Shareholders’ deficit:
Preferred stock, value	14	14
Series D Preferred Stock
Shareholders’ deficit:
Preferred stock, value	86	86
Series E Preferred Stock
Shareholders’ deficit:
Preferred stock, value	10	10
Series F Preferred Stock
Shareholders’ deficit:
Preferred stock, value
Series G Preferred Stock
Shareholders’ deficit:
Preferred stock, value	3	3
Series H Preferred Stock
Shareholders’ deficit:
Preferred stock, value
Series I Preferred Stock
Shareholders’ deficit:
Preferred stock, value	2,273	2,273
Series J Preferred Stock
Shareholders’ deficit:
Preferred stock, value
Series K Preferred Stock
Shareholders’ deficit:
Preferred stock, value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	2,000,000,000
Common stock, shares issued	1,344,231,504	1,175,324,203
Common stock, shares outstanding	1,344,231,504	1,175,324,203
Common stock, payable shares	5,000,000	5,000,000
Common stock, payable per share (in Dollars per share)	$ 0.1128	$ 0.1128
Preferred stock payable, consisting of shares	892,857	892,857
Preferred stock payable, par value (in Dollars per share)	$ 2.8	$ 2.8
Series A Preferred Stock
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	18,025	18,025
Preferred stock, shares outstanding	18,025	18,025
Series C Preferred Stock
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,425	14,425
Preferred stock, shares outstanding	14,425	14,425
Series D Preferred Stock
Preferred stock, shares authorized	90,000	90,000
Preferred stock, shares issued	86,021	90,000
Preferred stock, shares outstanding	86,021	90,000
Series E Preferred Stock
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	10,000	10,000
Preferred stock, shares outstanding	10,000	10,000
Series F Preferred Stock
Preferred stock, shares authorized	800,000	800,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series G Preferred Stock
Preferred stock, shares authorized	2,600	2,600
Preferred stock, shares issued	2,597	2,597
Preferred stock, shares outstanding	2,597	2,597
Series H Preferred Stock
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series I Preferred Stock
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	2,272,727	2,272,727
Preferred stock, shares outstanding	2,272,727	2,272,727
Series J Preferred Stock
Preferred stock, shares authorized	700	700
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series K Preferred Stock
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenue	$ 2,307,729	$ 1,594,041	$ 4,327,052	$ 3,768,793
Cost of Revenue	2,459,866	1,953,936	4,255,139	3,609,385
Gross Profit (loss)	(152,137)	(359,895)	71,913	159,408
Sales, general, and administrative expenses	1,306,990	1,965,349	3,371,647	3,367,945
Impairment of intangible assets			20,202
Total operating expenses	1,306,990	1,965,349	3,391,849	3,367,945
Loss from operations	(1,459,127)	(2,325,244)	(3,319,936)	(3,208,537)
Other income (expense):
Other income (expense)	(3,898)	435,021	(3,898)	435,026
Total other income (expense)	(3,898)	435,021	(3,898)	435,026
Loss from operations before income taxes	(1,463,025)	(1,890,223)	(3,323,834)	(2,773,511)
Provision for income taxes
Net Loss	(1,463,025)	(1,890,223)	(3,323,834)	(2,773,511)
Dividends on preferred stock
Net loss attributable to common shareholders	$ (1,463,025)	$ (1,890,223)	$ (3,323,834)	$ (2,773,511)
Net loss per share:
Basic (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Diluted (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted-average common shares outstanding:
Basic (in Shares)	1,348,367,967	1,329,921,400	1,343,888,370	1,281,214,213
Diluted (in Shares)	1,348,367,967	1,329,921,400	1,343,888,370	1,281,214,213

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Shareholders’ Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Common Stock Payable	Preferred Stock Payable	Accumulated Deficit	Total
Balance at Dec. 31, 2022	$ 131	$ 1,175,330	$ 49,595,914	$ 564,000		$ (53,859,673)	$ (2,524,298)
Balance (in Shares) at Dec. 31, 2022	131,068	1,175,324,203
Proceeds from issuance of preferred stock	$ 2,273		4,997,727				5,000,000
Proceeds from issuance of preferred stock (in Shares)	2,272,727
Proceeds from issuance of common stock		$ 155,153	444,274				599,427
Proceeds from issuance of common stock (in Shares)		155,153,457
Stock based compensation			836,261				836,261
Cashless exercise of stock options		$ 3,931	(3,931)
Cashless exercise of stock options (in Shares)		3,931,113
Net loss						(2,773,511)	(2,773,511)
Balance at Jun. 30, 2023	$ 2,404	$ 1,334,414	55,870,245	564,000		(56,633,184)	1,137,879
Balance (in Shares) at Jun. 30, 2023	2,403,795	1,334,408,773
Balance at Mar. 31, 2023	$ 131	$ 1,315,863	50,473,550	564,000		(54,742,961)	(2,389,417)
Balance (in Shares) at Mar. 31, 2023	131,068	1,315,856,715
Proceeds from issuance of preferred stock	$ 2,273		4,997,727				5,000,000
Proceeds from issuance of preferred stock (in Shares)	2,272,727
Proceeds from issuance of common stock		$ 14,620	28,801				43,421
Proceeds from issuance of common stock (in Shares)		14,620,945
Stock based compensation			374,098				374,098
Cashless exercise of stock options		$ 3,931	(3,931)
Cashless exercise of stock options (in Shares)		3,931,113
Net loss						(1,890,223)	(1,890,223)
Balance at Jun. 30, 2023	$ 2,404	$ 1,334,414	55,870,245	564,000		(56,633,184)	1,137,879
Balance (in Shares) at Jun. 30, 2023	2,403,795	1,334,408,773
Balance at Dec. 31, 2023	$ 2,404	$ 1,334,415	56,865,961	564,000		(60,125,032)	$ (1,358,252)
Balance (in Shares) at Dec. 31, 2023	2,403,795	1,334,408,773					1,175,324,203
Stock based compensation			599,535				$ 599,535
Cash received for Series I Preferred Stock payable					2,500,000		2,500,000
Cashless exercise of stock options		$ 9,823	(9,823)
Cashless exercise of stock options (in Shares)		9,822,731
Preferred stock issued as compensation	$ 1		477,446				477,447
Preferred stock issued as compensation (in Shares)	1,000
Redemption of Series K Preferred Stock	$ (1)						(1)
Redemption of Series K Preferred Stock (in Shares)	(1,000)
Net loss						(3,323,834)	(3,323,834)
Balance at Jun. 30, 2024	$ 2,404	$ 1,344,238	57,933,119	564,000	2,500,000	(63,448,866)	$ (1,105,105)
Balance (in Shares) at Jun. 30, 2024	2,403,795	1,344,231,504					1,344,231,504
Balance at Mar. 31, 2024	$ 2,405	$ 1,334,415	57,640,463	564,000	2,500,000	(61,985,841)	$ 55,442
Balance (in Shares) at Mar. 31, 2024	2,404,795	1,334,408,773
Stock based compensation			302,479				302,479
Cashless exercise of stock options		$ 9,823	(9,823)
Cashless exercise of stock options (in Shares)		9,822,731
Redemption of Series K Preferred Stock	$ (1)						(1)
Redemption of Series K Preferred Stock (in Shares)	(1,000)
Net loss						(1,463,025)	(1,463,025)
Balance at Jun. 30, 2024	$ 2,404	$ 1,344,238	$ 57,933,119	$ 564,000	$ 2,500,000	$ (63,448,866)	$ (1,105,105)
Balance (in Shares) at Jun. 30, 2024	2,403,795	1,344,231,504					1,344,231,504

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (3,323,834)	$ (2,773,511)
Adjustment to reconcile net loss to net cash used in operating activities:
Loss on impairment of intangible asset	20,202
Depreciation and amortization	14,172	16,099
Stock based compensation	1,076,982	836,261
Recovery of doubtful accounts	(80,469)
Changes in assets and liabilities:
Accounts receivable	92,986	(632,632)
Amortization of ROU asset	21,788
Prepaid expenses and other assets	(46,827)	(97,783)
Accounts payable	(322,222)	(624,520)
Accrued expenses	170,222	(15,688)
Customer deposit		46,162
Operating lease liability	(15,954)
Deferred revenue	248,013
Net cash used in operating activities	(2,144,941)	(3,245,612)
INVESTING ACTIVITIES
Cash paid for fixed assets
Proceeds from sale of discontinued operations
Net cash provided by (used in) investing activities
FINANCING ACTIVITIES
Proceeds from sale of common stock, net		599,427
Proceeds from sale of preferred stock	2,500,000	5,000,000
Redemption of Series K Preferred stock	(1)
Net cash provided by financing activities	2,499,999	5,599,427
Net increase in cash and cash equivalents	355,058	2,353,815
Cash and cash equivalents at beginning of period	110,899	55,831
Cash and cash equivalents at end of period	465,957	2,409,646
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
Income taxes paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right of use asset exchanged for lease liability		6,655
Exercise of stock options	$ 9,823	$ 3,931

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The accompanying unaudited Consolidated Financial Statements of AiAdvertising, Inc. (“AiAdvertising,” “we,” “us,” “our,” or the “Company”) and its wholly-owned subsidiaries, have been prepared in accordance with the instructions to interim financial reporting as prescribed by the Securities and Exchange Commission (the “SEC”). The results for the interim periods are not necessarily indicative of results for the entire year. These interim financial statements do not include all disclosures required by generally accepted accounting principles (“GAAP”) and should be read in conjunction with our consolidated financial statements and footnotes in the Company’s annual report on Form 10-K filed with the SEC on September 12, 2024. In the opinion of management, the unaudited Consolidated Financial Statements contained in this report include all known accruals and adjustments necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods reported herein. Any such adjustments are of a normal recurring nature. There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries which the Company does not expect to have a material impact on the Company’s consolidated financial position, results of operations or cash flows. Going Concern The accompanying Consolidated Financial Statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The accompanying Consolidated Financial Statements do not reflect any adjustments that might result if the Company is unable to continue as a going concern. The Company does not generate significant revenue, and has negative cash flows from operations, which raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, raising additional capital. Historically, the Company has obtained funds from investors since its inception through sales of our securities. The Company will also seek to generate additional working capital from increasing sales from its data sciences, creative, website development and digital advertising service offerings, and continue to pursue its business plan and purposes. As of June 30, 2024, the Company had negative working capital of $1,206,074. We have historically reported net losses, and negative cash flows from operations, which raised substantial doubt about the Company’s ability to continue as a going concern in previous years. The appropriateness of using the going concern basis is dependent upon, among other things, raising additional capital. Historically, the Company has obtained funds from investors since its inception through sales of our securities. The Company will also seek to generate additional working capital from increasing sales from its Ai Platform, creative, website development and digital advertising service offerings, and continue to pursue its business plan and purposes.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of AiAdvertising is presented to assist in understanding the Company’s Consolidated Financial Statements. The Consolidated Financial Statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the Consolidated Financial Statements. The Consolidated Financial Statements include the Company and its wholly owned subsidiaries CLWD Operations, Inc., a Delaware corporation (“CLWD Operations”), and Giles Design Bureau, Inc., a Nevada corporation (“Giles Design Bureau”). All significant inter-company transactions are eliminated in consolidation of the financial statements. Accounts Receivable The Company extends credit to its customers, who are located nationwide. Accounts receivable are customer obligations due under normal trade terms. The Company performs continuing credit evaluations of its customers’ financial condition. Management reviews accounts receivable on a regular basis, based on contractual terms and how recently payments have been received to determine if any such amounts will potentially be uncollected. The Company includes any balances that are determined to be uncollectible in its allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off. During the six months ended June 30, 2024 and 2023, the Company wrote-off uncollectible accounts in the amount of $40,624 and $0, respectively. The balance of the allowance accounts at June 30, 2024 and December 31, 2023 was $70,796 and $191,889, respectively. Use of Estimates The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition, the allowance for doubtful account receivable, fair value assumptions in accounting, intangible assets and long-lived asset impairments and adjustments, the deferred tax valuation allowance, and the fair value of stock options and warrants. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of June 30, 2024, the Company held cash and cash equivalents in the amount of $465,957, which was held in the Company’s operating bank accounts. Property and Equipment Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Length of the lease Depreciation expenses were $14,172 and $16,099 for the six months ended June 30, 2024, and 2023, respectively. Revenue Recognition The Company recognizes income when the service is provided or when product is delivered. We present revenue, net of customer incentives. Most of our income is generated from professional services and site development fees. We provide online marketing services that we purchase from third parties. The gross revenue presented in our statement of operations includes digital advertising revenue. We also offer professional services such as development services. The fees for development services with multiple deliverables constitute a separate unit of accounting in accordance with ASC 606, which are recognized as the work is performed. Upfront fees for development services or other customer services are deferred until certain implementation or contractual milestones have been achieved. If we have performed work for our clients, but have not invoiced clients for that work, then we record the value of the work on the balance sheet as costs in excess of billings. The terms of services contracts generally are for periods of less than one year. The deferred revenue and customer deposits as of June 30, 2024, and December 31, 2023, were $781,399 and $533,386, respectively. The costs in excess of billings as of June 30, 2024, and December 31, 2023, was $0. We always strive to satisfy our customers by providing superior quality and service. Since we typically bill based on a Time and Materials basis, there are no returns for work delivered. When discrepancies or disagreements arise, we do our best to reconcile them by assessing the situation on a case-by-case basis and determining if any discounts can be given. Historically, we have not granted any significant discounts. Included in revenue are costs that are reimbursed by our clients, including third party services, such as photographers and stylists, furniture, supplies, and the largest component, digital advertising. We have determined, based on our review of ASC 606-10-55-39, that the amounts classified as reimbursable costs should be recorded as gross revenue, due to the following factors: ● The Company is primarily in control of the inputs of the project and responsible for the completion of the client contract; ● We have discretion in establishing price; and ● We have discretion in supplier selection. Research and Development Research and development costs are expensed as incurred. Total research and development costs were $147,205 and $141,260 for the six months ended June 30, 2024, and 2023, respectively. Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. Total advertising costs were $236,797 and $64,391 for the six months ended June 30, 2024, and 2023, respectively. Fair Value of Financial Instruments The Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities are carried at cost, which approximates their fair value, due to the relatively short maturity of these instruments. Fair value is defined as the price to sell an asset or transfer a liability, between market participants at the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange. Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value. ASC Topic 820 established a nine-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions. Indefinite Lived Intangibles The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions we believe to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. The impairment test conducted by the Company includes a two-step approach to determine whether it is more likely than not that impairment exists. If it is determined, after step one, that it is not more likely than not, that impairment exists, then no further analysis is conducted. The steps are as follows: 1. Based on the totality of qualitative factors, determine whether the carrying amount of the intangible asset may not be recoverable. Qualitative factors and key assumptions reviewed include the following: ● Increases in costs, such as labor, materials or other costs that could negatively affect future cash flows. The Company assumed that costs associated with labor, materials, and other costs should be consistent with fair market levels. If the costs were materially higher than fair market levels, then such costs may adversely affect the future cash flows of the Company or reporting units. ● Financial performance, such as negative or declining cash flows, or reductions in revenue may adversely affect recoverability of the recorded value of the intangible assets. During our analysis, the Company assumes that revenues should remain relatively consistent or show gradual growth month-to-month and quarter-to-quarter. If we report revenue declines, instead of increases or flat levels, then such condition may adversely affect the future cash flows of the Company or reporting units. ● Legal, regulatory, contractual, political, business or other factors that could affect future cash flows. During our analysis, the Company assumes that the legal, regulatory, political or business conditions should remain consistent, without placing material pressure on the Company or any of its reporting units. If such conditions were to become materially different than what has been experienced historically, then such conditions may adversely affect the future cash flows of the Company or reporting units. ● Entity-specific events such as losses of management, key personnel, or customers, may adversely affect future cash flows. During our analysis, the Company assumes that members of management, key personnel, and customers will remain consistent period-over-period. If not effectively replaced, the loss of members of management and key employees could adversely affect operations, culture, morale and overall success of the company. In addition, if material revenue from key customers is lost and not replaced, then future cash flows will be adversely affected. ● Industry or market considerations, such as competition, changes in the market, changes in customer dependence on our service offerings, or obsolescence could adversely affect the Company or its reporting units. We understand that the markets we serve are constantly changing, requiring us to change with them. During our analysis, we assume that we will address new opportunities in service offering and industries served. If we do not make such changes, then we may experience declines in revenue and cash flow, making it difficult to re-capture market share. ● Macroeconomic conditions such as deterioration in general economic conditions or limitations on accessing capital could adversely affect the Company. During our analysis, we acknowledge that macroeconomic factors, such as the economy, may affect our business plan because our customers may reduce budgets for our services. If there are material worsening in economic conditions, which lead to reductions in revenue then such conditions may adversely affect the Company. 2. Compare the carrying amount of the intangible asset to the fair value. 3. If the carrying amount is greater than the fair value, then the carrying amount is reduced to reflect fair value. Intangible assets are comprised of the following, presented as net of amortization: On June 26, 2015, the Company purchased the rights to the domain “CLOUDCOMMERCE.COM”, from a private party at a purchase price of $20,000, plus transaction costs of $202. During the six months ended June 30, 2024, the Company decided not to renew its rights to the domain name and recorded an impairment to intangible assets in the amount of $20,202. June 30, 2024 AiAdvertising Total Domain name - - Total $ - $ - December 31, 2023 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202 Concentrations of Business and Credit Risk The Company operates in a single industry segment. The Company markets its services to companies and individuals in many industries and geographic locations. The Company’s operations are subject to rapid technological advancement and intense competition. Accounts receivable represent financial instruments with potential credit risk. The Company typically offers its customers credit terms. The Company makes periodic evaluations of the credit worthiness of its enterprise customers and other than obtaining deposits pursuant to its policies, it generally does not require collateral. In the event of nonpayment, the Company has the ability to terminate services. As of June 30, 2024, the Company held cash and cash equivalents in the amount of $465,957 which was held in the operating bank accounts. Of this amount, $87,984 is held in amounts exceeding the FDIC insured limit of $250,000 for each account. For further discussion on Concentrations see footnote 9. Stock-Based Compensation The Company addressed the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for either equity instruments of the enterprise or liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The transactions are accounted for using a fair-value-based method and recognized as expenses in our statement of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. Stock-based compensation expense recognized in the consolidated statement of operations during the six months ended June 30, 2024, included compensation expense for the stock-based payment awards granted prior to, but not yet vested, as of June 30, 2024, based on the grant date fair value estimated. Stock-based compensation expense recognized in the consolidated statement of operations for the six months ended June 30, 2024, is based on awards ultimately expected to vest or has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The stock-based compensation expense recognized in the consolidated statements of operations during the six months ended June 30, 2024, and 2023 was $1,076,982 and $836,261, respectively. Basic and Diluted Net Income (Loss) per Share Calculations Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The shares for employee options, warrants and convertible notes were used in the calculation of the income per share. For the six months ended June 30, 2024, the Company has excluded 934,900,000 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock, 3,165,584 Series I preferred shares convertible into 1,266,233,600 shares of common stock, and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the three and six months ended June 30, 2024, the balance of the above-mentioned shares is excluded in the calculation for diluted earnings per share. For the six months ended June 30, 2023, the Company has excluded 609,087,214 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock, 2,272,727 Series I preferred shares convertible into 909,090,800 shares of common stock, and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the three and six months ended June 30, 2023, the Series I Preferred shares are included in the calculation for diluted earnings per share, resulting in 909,090,800 being added to the weighted average common and common equivalent shares outstanding. The balance of the above-mentioned shares are excluded in the calculation for diluted earnings per share. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, the Company does not expect realize. For the six months ended June 30, 2024, we used the federal tax rate of 21% in our determination of the deferred tax assets and liabilities balances. For the six months ended Current tax provision: Federal Taxable income $ - Total current tax provision $ - Deferred tax provision: Loss carryforwards $ 6,712,219 Change in valuation allowance (6,712,219 ) Total Deferred tax provision $ - Recently Adopted Accounting Pronouncements The Company does not elect to delay complying with any new or revised accounting standards, but to apply all standards required of public companies, according to those required application dates. Management reviewed accounting pronouncements issued during the quarter ended June 30, 2024, and no pronouncements were adopted during the period.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2024
Revenue Recognition [Abstract]
REVENUE RECOGNITION	3. REVENUE RECOGNITION On January 1, 2018, the Company adopted ASU 2014-09 Revenue from Contracts with Customers The core principles of revenue recognition under ASC 606 includes the following five criteria: 1. Identify the contract with the customer Contract with our customers may be oral, written, or implied. A written and signed contract stating the terms and conditions is the preferred method and is consistent with most customers. The terms of a written contract may be contained within the body of an email, during which proposals are made and campaign plans are outlined, or it may be a stand-alone document signed by both parties. Contracts that are oral in nature are consummated in status and pitch meetings and may be later followed up with an email detailing the terms of the arrangement, along with a proposal document. No work is commenced without an understanding between the Company and our customers, that a valid contract exists. 2. Identify the performance obligations in the contract Our sales and account management teams define the scope of services to be offered, to ensure all parties are in agreement and obligations are being delivered to the customer as promised. The performance obligation may not be fully identified in a mutually signed contract, but may be outlined in email correspondence, face-to-face meetings, additional proposals or scopes of work, or phone conversations. 3. Determine the transaction price Pricing is discussed and identified by the operations team prior to submitting a proposal to the customer. Based on the obligation presented, third-party service pricing is established, and time and labor are estimated, to determine the most accurate transaction pricing for our customer. Price is subject to change upon agreed parties, and could be fixed or variable, milestone focused or time and materials. 4. Allocate the transaction price to the performance obligations in the contract If a contract involves multiple obligations, the transaction pricing is allocated accordingly, during the performance obligation phase (criteria 2 above). 5. Recognize revenue when (or as) we satisfy a performance obligation The Company uses several means to satisfy the performance obligations: a. Billable Hours – The Company employs a time tracking system where employees record their time by project. This method of satisfaction is used for time and material projects, change orders, website edits, revisions to designs, and any other project that is hours-based. The hours satisfy the performance obligation as the hours are incurred. b. Ad Spend – To satisfy ad spend, the Company generates analytical reports monthly or as required to show how the ad dollars were spent and how the targeting resulted in click-throughs. The ad spend satisfies the performance obligation, regardless of the outcome or effectiveness of the campaign. In addition, the Company utilizes third party invoices after the ad dollars are spent, in order to satisfy the obligation. c. Milestones – If the contract requires milestones to be hit, then the Company satisfies the performance obligation when that milestone is completed and presented to the customer for review. As each phase of a project is complete, we consider it as a performance obligation being satisfied and transferred to the customer. At this point, the customer is invoiced the amount due based on the transaction pricing for that specific phase and/or we apply the customer deposit to recognize revenue. d. Monthly Retainer – If the contract is a retainer for work performed, then the customer is paying the Company for its expertise and accessibility, not for a pre-defined amount of output. In this case, the obligation is satisfied at the end of the period, regardless of the amount of work effort required. Historically, the Company generates income from four main revenue streams: Platform, creative design, web development, and digital marketing. Each revenue stream is unique, and includes the following features: Platform We provide a subscription-based, end-to-end Ad Management Campaign Performance Platform. We believe in harnessing the power of artificial intelligence (AI) and machine learning (ML) to eliminate waste and maximize return on digital ad spend. The platform empowers brands and agencies to easily target, predict, create, scale, and measure hyper-personalized campaigns. We prove what works and what doesn’t, enabling our clients to make informed and strategic decisions impacting their bottom lines positively. We classify revenue as a percentage of the ad spend budget or as a monthly fixed fee for the platform license subscription. Contracts are generated to assure both the Company, and the client are committed to partnership, agree to the defined terms and conditions, and are typically for one year. The transaction price is usually a percentage of the media budget, which is subject to change on a case-by-case basis. The Company evaluates the fair value of the platform license obligation by using the expected cost-plus margin approach to determine the reasonableness of the transaction price. The Company recognizes revenue when performance obligations are met, such as the ad spend has run for percentage-based contracts. If the platform license fee is fixed, then the obligation is earned at the end of the period, regardless of how much media spend is performed. Creative Design We provide branding and creative design services, which we believe, set apart our clients from their competitors and establish them in their specific markets. We believe in showcasing our clients’ brands uniquely and creatively to infuse the public with curiosity to learn more. We classify revenue as creative design that includes branding, photography, copyrighting, printing, signs and interior design. Contracts are generated to assure both the Company, and the client are committed to partnership and both agree to the defined terms and conditions and are typically less than one year. The Company recognizes revenue when performance obligations are met, usually when creative design services obligations are complete, when the hours are recorded, designs are presented, website themes are complete, or any other criteria as mutually agreed. Web Development We develop websites that attract high levels of traffic for our clients. We offer our clients the expertise to manage and protect their website, and the agility to adjust their online marketing strategy as their business expands. We classify revenue as web development that includes website coding, website patch installs, ongoing development support and fixing inoperable sites. Contracts are generated to assure both the Company, and the client are committed to the partnership and both agree to the defined terms and conditions. Although most projects are long-term (6-8 months) in scope, we do welcome short-term projects which are invoiced as the work is completed at a specified hourly rate. The Company records web development revenue as earned, when the developer hours are recorded (if time and materials arrangements) or when the milestones are achieved (if a milestone arrangement). Digital Marketing We have a reputation for providing digital marketing services that get results. We classify revenue as digital marketing, including ad spend and digital ad support. Billable hours and advertising spending are estimated based on client-specific needs and subject to change with client concurrence. Revenue is recognized when ads are run on one of the third-party platforms or when the hours are recorded by the digital marketing specialist if the obligation relates to support or services. Included in creative design and digital marketing revenues are costs that are reimbursed by our clients, including third-party services, such as photographers and stylists, supplies, and the largest component, digital advertising. We have determined, based on our review, that the amounts classified as reimbursable costs should be recorded as gross (principal), due to the following factors: - The Company is the primary obligor in the arrangement; - We have latitude in establishing price; - We have discretion in supplier selection; and The Company has credit risk included in creative design and digital marketing revenues are costs that are reimbursed by our clients, including third party services, such as photographers and stylists, supplies, and the largest component, digital advertising. We have determined, based on our review, that the amounts classified as reimbursable costs should be recorded as gross (principal), due to the following factors: - The Company is the primary obligor in the arrangement; - We have latitude in establishing price; - We have discretion in supplier selection; and - The Company has credit risk For the six months ended June 30, 2024, and 2023 (unaudited), revenue was disaggregated into the four categories as follows: Six months ended June 30, 2024 Six months ended June 30, 2023 Third Related Total Third Related Total Design 877,055 - 877,055 550,933 - 550,933 Development - - - 28,000 - 28,000 Digital Marketing 3,027,648 - 3,027,648 2,922,620 - 2,922,620 Platform License 422,349 - 422,349 267,240 - 267,240 Total $ 4,327,052 $ - $ 4,327,052 $ 3,768,793 $ - $ 3,768,793

Liquidity and Operations

Liquidity and Operations	6 Months Ended
	Jun. 30, 2024
Liquidity and Operations [Abstract]
LIQUIDITY AND OPERATIONS	4. LIQUIDITY AND OPERATIONS The Company had a net loss of $3,323,834 for the six months ended June 30, 2024, a net loss of $2,773,511 for the six months ended June 30, 2023, and net cash used in operating activities of $(2,144,941) and $(3,245,612), in the same periods, respectively. While the Company expects that its capital needs in the foreseeable future may be met by cash-on-hand and projected positive cash-flow, there is no assurance that the Company will be able to generate enough positive cash flow to finance its growth and business operations in which event, the Company may need to seek outside sources of capital. There can be no assurance that such capital will be available on terms that are favorable to the Company or at all.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2024
Intangible Assets [Abstract]
INTANGIBLE ASSETS	5. INTANGIBLE ASSETS Domain Name On June 26, 2015, the Company purchased the rights to the domain “CLOUDCOMMERCE.COM”, from a private party at a purchase price of $20,000, plus transaction costs of $202. We use the domain as the main landing page for the Company. The total recorded cost of this domain of $20,202 has been included in other assets on the balance sheet. During the six months ended June 30, 2024, the Company decided not to renew its rights to the domain name and recorded an impairment to intangible assets in the amount of $20,202. The Company’s intangible assets consist of the following: June 30, 2024 December 31, 2023 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Domain name - - - 20,202 - 20,202 Total $ - $ - $ - $ 20,202 $ - $ 20,202 Total amortization expense charged to operations for the six months ended June 30, 2024, and 2023 was $0.

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2024
Capital Stock [Abstract]
CAPITAL STOCK	6. CAPITAL STOCK At June 30, 2024 and December 31, 2023, the Company’s authorized stock consists of 10,000,000,000 and 2,000,000,000 shares of common stock, respectively, par value $0.001 per share, and 5,000,000 shares of preferred stock, par value of $0.001 per share. The rights, preferences, and privileges of the holders of the preferred stock will be determined by the Board of Directors prior to issuance of such shares. The conversion of certain outstanding preferred stock could have a significant impact on our common stockholders. As of the date of this report, the Board has designated Series A, Series B, Series C, Series D, Series E, Series F, Series G, Series H, Series I, Series J, and Series K Preferred Stock. Series A Preferred The Company has designated 10,000 shares of its preferred stock as Series A Preferred Stock. Each share of Series A Preferred Stock is convertible into 10,000 shares of the Company’s common stock. The holders of outstanding shares of Series A Preferred Stock are entitled to receive dividends, payable quarterly, out of any assets of the Company legally available therefore, at the rate of $8 per share annually, payable in preference and priority to any payment of any dividend on the common stock. As of June 30, 2024, and December 31, 2023, the Company had zero shares of Series A Preferred Stock outstanding. As of June 30, 2024, and December 31, 2023, the balance owed on the Series A Preferred stock dividend was zero. Series B Preferred The Company has designated 25,000 shares of its preferred stock as Series B Preferred Stock. Each share of Series B Preferred Stock has a stated value of $100. The Series B Preferred Stock is convertible into shares of the Company’s common stock in amount determined by dividing the stated value by a conversion price of $0.004 per share. The Series B Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series B Preferred Stock. As of June 30, 2024, and December 31, 2023, the Company has 18,025 shares of Series B Preferred Stock outstanding. Series C Preferred The Company has designated 25,000 shares of its preferred stock as Series C Preferred Stock. Each share of Series C Preferred Stock has a stated value of $100. The Series C Preferred Stock is convertible into shares of the Company’s common stock in the amount determined by dividing the stated value by a conversion price of $0.01 per share. The Series C Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series C Preferred Stock. As of June 30, 2024, and December 31, 2023, the Company has 14,425 shares of Series C Preferred Stock outstanding. Series D Preferred The Company has designated 90,000 shares of its preferred stock as Series D Preferred Stock. Each share of Series D Preferred Stock has a stated value of $100. The Series D Preferred Stock is convertible into common stock at a ratio of 2,500 shares of common stock per share of preferred stock, and pays a quarterly dividend, calculated as (1/90,000) x (5% of the Adjusted Gross Revenue) of the Company’s subsidiary Parscale Digital. Adjusted Gross Revenue means the top line gross revenue of Parscale Digital, as calculated under GAAP (generally accepted accounting principles) less any reselling revenue attributed to third party advertising products or service, such as, but not limited to, search engine keyword campaign fees, social media campaign fees, radio or television advertising fees, and the like. The Series D Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series D Preferred Stock. As of June 30, 2024, and December 31, 2023, the Company had 86,021 shares of Series D Preferred Stock outstanding. During the three months ended June 30, 2024, and 2023, the Company paid dividends of $0 to the holders of Series D Preferred stock. As of June 30, 2024, and December 31, 2023, the balance owed on the Series D Preferred stock dividend was zero. Series E Preferred The Company has designated 10,000 shares of its preferred stock as Series E Preferred Stock. Each share of Series E Preferred Stock has a stated value of $100. The Series E Preferred Stock is convertible into shares of the Company’s common stock in an amount determined by dividing the stated value by a conversion price of $0.05 per share. The Series E Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series E Preferred Stock. As of June 30, 2024, and December 31, 2023, the Company had 10,000 shares of Series E Preferred Stock outstanding. Series F Preferred The Company has designated 800,000 shares of its preferred stock as Series F Preferred Stock. Each share of Series F Preferred Stock has a stated value of $25. The Series F Preferred Stock is not convertible into common stock. The holders of outstanding shares of Series F Preferred Stock are entitled to receive dividends, at the annual rate of 10%, payable monthly, payable in preference and priority to any payment of any dividend on the Company’s common stock. The Series F Preferred Stock does not have voting rights, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation. To the extent it may lawfully do so, the Company may, in its sole discretion, after the first anniversary of the original issuance date of the Series F Preferred Stock, redeem any or all of the then outstanding shares of Series F Preferred Stock at a redemption price of $25 per share plus any accrued but unpaid dividends. The Series F Preferred Stock was offered in connection with the Company’s offering under Regulation A under the Securities Act of 1933, as amended. As of June 30, 2024, and December 31, 2023, the Company had zero shares of Series F Preferred Stock outstanding, and the balance on stock dividend was zero. Series G Preferred On February 6, 2020, the Company designated 2,600 shares of its preferred stock as Series G Preferred Stock. Each share of Series G Preferred Stock has a stated value of $100. The Series G Preferred Stock is convertible into shares of the Company’s common stock in an amount determined by dividing the stated value by a conversion price of $0.0019 per share. The Series G Preferred Stock does not have voting rights except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series G Preferred Stock. As of June 30, 2024, and December 31, 2023, the Company had 2,597 shares of Series G Preferred Stock outstanding. Series H Preferred On March 18, 2021, the Company issued 1,000 shares of its Series H Preferred Stock to the Chief Executive Officer of the Company, Andrew Van Noy. The Series H Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders, as set forth in the Certificate of Designation. The 1,000 shares of Series H Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Andrew Van Noy ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange. On May 18, 2021, the Company redeemed all shares of Series H Preferred stock. On September 29, 2021, the Company filed a certificate of withdrawal with the Secretary of State of Nevada, to withdraw the Company’s existing certificate of designation of Series H Preferred Stock, filed a certificate of designation for a new series of Series H Preferred Stock with the Secretary of State of Nevada, and issued 1,000 shares of Series H Preferred Stock to Andrew Van Noy, the Company’s chief executive officer, for services rendered. As of June 30, 2024, and December 31, 2023, the Company had zero shares of Series H Preferred stock outstanding . Series I Preferred On April 10, 2023, the Company designated 3,000,000 shares of its preferred stock as Series I Preferred Stock. Each share of Series I Preferred Stock has a stated value of $0.001. The Series I Preferred Stock is convertible into shares of the Company’s common stock at the option of the shareholder, at any time and from time to time, into four hundred (400) fully-paid and non-assessable shares of Common stock. The Series I Preferred Stock has voting rights equal to 400 common votes per Series I share on all matters upon which the holders of Common stock of the Company are entitled to vote, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series I Preferred Stock. On April 11, 2023, Hexagon Partners, Ltd. purchased 2,272,727 shares of Series I Preferred Stock at a purchase price of $2.20 per share. The Company also granted the Purchaser a six-month option (the “Hexagon Purchase Agreement”) from the date of the initial closing to purchase (i) up to 333,333 additional shares of Series I Preferred Stock for a purchase price of $6.00 per share, and (ii) up to 312,500 shares of Series I Preferred Stock for a purchase price of $7.20 per share. For so long as at least 50% of the Series I Preferred Stock purchased have not been redeemed by the Company or converted into common stock of the Company, Hexagon will have the right to designate two directors to the Company’s Board of Directors (the “Board”), and the Company may not increase the size of the Board above six directors without Hexagon’s prior written consent. On January 29, 2024, the Company and Hexagon Partners amended the terms of the Hexagon Purchase Agreement (the “Amendment”). The Amendment provides for a ten-month option from the initial closing of the Purchase Agreement, to purchase (i) a second tranche consisting of up to 892,857 additional shares of Preferred Stock, at a price equal to $2.80 per share (the “Tranche B Option”), and (ii) a third tranche consisting of up to 168,269 additional shares of Preferred Stock, at a price equal to $10.40 per share. On January 30, 2024, the Purchaser exercised the Tranche B Option and the Company sold to the Purchaser 892,857 shares of Series I Preferred Stock at a price of $2.80 per share for gross proceeds of $2,500,000. The Company did not have a sufficient number of shares of Series I Preferred Stock authorized at the time the 892,857 shares were sold, and the amount of $2,500,000 has been recorded as Preferred Stock Payable on the Company’s balance sheet at June 30, 2024. See note 11. As of June 30, 2024, and December 31, 2023, the Company had 2,272,727 shares of Series I Preferred Stock outstanding. Series J Junior Participating Preferred On June 7, 2023, the Company designated 700,000 shares of its preferred stock as Series J Junior Participating Preferred Stock. Each share of Series J Preferred Stock has a stated value of $0.001. Pursuant to the Rights Agreement, the Board declared a dividend distribution of one preferred share purchase right (a “Right”) for each outstanding share of common stock, held by the shareholders of the Company at the close of business on June 7, 2023 (the “Record Date”). Holders of the Company’s warrants and certain of its existing preferred stock (including the Series I Preferred stock issued pursuant to the Purchase Agreement) as of the Record Date were also issued one Right for each share of common stock that such holders would be entitled to receive upon full exercise or conversion of their warrants or existing preferred stock, as applicable. Each Right will entitle the holder to purchase one ten-thousandth of a share of Series J Junior Participating Preferred Stock, of the Company (the “Series J Preferred Shares”) at the purchase price set forth in the Rights Agreement. If issued, holders of the Series J Preferred Stock shall be entitled to receive 10,000 times the value of all declared cash and non-cash dividends paid to any and all junior classes of capital stock. The Series J Preferred Stock has voting rights equal to 10,000 votes on all matters upon which the holders of Common stock of the Company are entitled to vote, except as required by law and with respect to certain protective provisions set forth in the Certificate of Designation of Series J Preferred Stock. As of June 30, 2024, and December 31, 2023, the Company had zero shares of Series J Preferred Stock outstanding. Series K Preferred On March 21, 2024, the Company designated 1,000 shares of its preferred stock as Series K Preferred Stock. The Series K Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders, as set forth in the Certificate of Designation. As of March 31, 2024, the Company had 1,000 shares of Series K Preferred Stock outstanding and held by Gerard Hug, the Chief Executive Officer of the Company. The 1,000 shares of Series K Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Gerard Hug ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange. For the quarter ended March 31, 2024, the Company estimated the value of the Series K Preferred shares to be $477,000, which was included in SG&A expenses on the Income Statement and in cash flows from operating activities on the statement of cash flows. On May 20, 2024, the Company redeemed 1,000 shares of its Series K Preferred stock at its par value of $0.001 per share. As of June 30, 2024, there were 0 shares of Series K Preferred Stock outstanding. See note 11. Common Activity during the six months ended June 30, 2024 On April 8, 2024, our former Chief Executive Officer exercised 13,344,088 vested, in-the-money-options. The exercise was completed with a cashless transaction yielding a total of 9,822,731 newly issued shares. Activity during the six months ended June 30, 2023 On February 8, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 58,000,000 shares of common stock amounting to $230,975. On February 16, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 21,649,574 shares of common stock amounting to $110,687. On February 28, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 26,858,175 shares of common stock amounting to $102,110. On March 13, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 16,954,805 shares of common stock amounting to $61,367. On March 23, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor, the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 17,069,958 shares of common stock amounting to $50,867. On April 4, 2023, in accordance with Section 2 of the purchase agreement, dated March 28, 2022, and amended on July 28, 2022, between the Company and an accredited investor (see Note 6), the Company submitted a purchase notice to the investor of a sale by the Company to the investor of 14,620,464 shares of common stock for a purchase price of $0.003 per share amounting to $43,421. On June 28, 2023, our former Chief Financial Officer exercised 9,222,228 vested, in-the-money-options. The exercise was completed with a cashless transaction yielding a total of 3,931,113 newly issued shares.

Stock Options and Warrants

Stock Options and Warrants	6 Months Ended
	Jun. 30, 2024
Stock Options and Warrants [Abstract]
STOCK OPTIONS AND WARRANTS	7. STOCK OPTIONS AND WARRANTS Stock Options The Company used the historical industry index to calculate volatility, since the Company’s stock history did not represent the expected future volatility of the Company’s common stock. The fair value of options granted during the six months ending June 30, 2024, and 2023, were determined using the Black Scholes method with the following assumptions: Six Months Six Months Risk free interest rate 3.97 % 4.49 % Stock volatility factor 132.75 % 206 % Weighted average expected option life 3.5 years 3.5 years Expected dividend yield - % - % A summary of the Company’s stock option activity and related information follows: Six months ended Year ended Options Weighted Options Weighted Outstanding - beginning of year 875,566,666 $ 0.0086 879,733,332 $ 0.0092 Granted 60,000,000 0.0070 100,000,000 0.0100 Exercised (13,344,088 ) 0.0019 (9,222,228 ) 0.0057 Forfeited (666,666 ) 0.0019 (94,944,438 ) 0.0185 Outstanding - end of the year 921,555,912 $ 0.0086 875,566,666 $ 0.0086 Exercisable at the end of the year 791,167,784 $ 0.0082 764,321,982 $ 0.0077 Weighted average fair value of options granted during the period $ 411,824 $ 1,000,000 As of June 30, 2024, and December 31, 2023, the intrinsic value of the stock options was approximately $0 and $643,860, respectively. Stock option expense for the six months ended June 30, 2024, and 2023, was $302,479 and $836,261, respectively. The Black Scholes option valuation model was developed for use in estimating the fair value of traded options, which do not have vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions, including the expected stock price volatility. Because the Company’s employee stock options have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do not necessarily provide a reliable single measure of the fair value of its employee stock options. The weighted average remaining contractual life of options outstanding as of June 30, 2024, was as follows: Exercise prices Number of options outstanding Weighted Average remaining $ 0.0018 17,000,000 0.092 $ 0.0019 236,555,912 2.08 $ 0.0053 10,000,000 5.28 $ 0.0068 307,000,000 1.52 $ 0.0100 100,000,000 3.93 $ 0.0130 15,000,000 5.34 $ 0.0131 60,000,000 5.12 $ 0.0150 35,000,000 5.15 $ 0.0295 81,000,000 0.59 $ 0.0070 60,000,000 4.53 921,555,912 Warrants As of June 30, 2024, and December 31, 2023, there were 162,703,869 warrants outstanding. There were no A summary of the Company’s warrant activity and related information follows: Six months ended Year ended Warrants Weighted Warrants Weighted Outstanding - beginning of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Issued - - - - Exercised - - - - Forfeited - - - - Outstanding - end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Exercisable at the end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Weighted average fair value of warrants granted during the period $ - $ - Warrant expense for the six months ended June 30, 2024, and 2023 was $0.

Related Parties

Related Parties	6 Months Ended
	Jun. 30, 2024
Related Parties [Abstract]
RELATED PARTIES	8. RELATED PARTIES In March 2023, the Company contracted with Parscale Strategy to bolster sales efforts to bring in new clients. Parscale Strategy is wholly owned by Brad Parscale. Post Hexagon Partners purchasing 49% of the outstanding capital stock of the Company in April 2023, Brad Parscale is no longer a related party, and the contract is still in effect as of June 30, 2024. In February 2023, The Design Annex contracted with the Company to outsource certain creative design and social media marketing activities and AiAdvertising contracted with The Design Annex to perform certain creative design activities. The Design Annex is wholly owned by Jill Giles. Post Hexagon Partners purchasing 49% of the outstanding capital stock of the Company in April 2023, Jill Giles is no longer a related party, and the contracts are still in effect as of June 30, 2024.

Concentrations

Concentrations	6 Months Ended
	Jun. 30, 2024
Concentrations [Abstract]
CONCENTRATIONS	9. CONCENTRATIONS For the six months ended June 30, 2024, and 2023, the Company had five and three major customers who represented approximately 55% and 63% of total revenue, respectively. At June 30, 2024 and December 31, 2023, accounts receivable from two and three customers represented approximately 47% and 72% of total accounts receivable, respectively. The two customers comprising the concentration within the accounts receivable are not included in the five customers that comprise the concentration with the revenues discussed above.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES Leases In February 2016, the FASB issued ASU 2016-02, “Leases” Topic 842, which amends the guidance in former ASC Topic 840, Leases The Company adopted the new lease guidance effective January 1, 2019, using the modified retrospective transition approach, applying the new standard to all of its leases existing at the date of initial application which is the effective date of adoption. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. The Company has elected the practical expedient to combine lease and non-lease components as a single component. We did not elect the hindsight practical expedient which permits entities to use hindsight in determining the lease term and assessing impairment. The adoption of the lease standard did not change our previously reported consolidated statements of operations and did not result in a cumulative catch-up adjustment to opening equity. The interest rate implicit in lease contracts is typically not readily determinable. As such, the Company utilizes its incremental borrowing rate of 10%, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. In calculating the present value of the lease payments, the Company elected to utilize its incremental borrowing rate based on the remaining lease terms as of the January 1, 2019, adoption date. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred, if any. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Our leases have remaining lease terms of 1 year to 3 years, some of which include options to extend the lease term for up to an undetermined number of years. Operating Leases On August 1, 2022, the Company signed a lease agreement with JJ Real Co., an unrelated party, which commenced on August 1, 2022, for approximately 2,000 square feet, located at 1114 S St. Mary’s Street - Suite 120, San Antonio, TX 78210, for $3,333 per month, includes a pro rata share of the common building expenses and each year the monthly lease payment is subject to change per the lease agreement. The lease expires on July 31, 2027. The lease expiration is greater than twelve months, thus included on the Balance Sheet as Right-of-Use lease. This lease does not include a residual value guarantee, nor do we expect any material exit costs. As of August 1, 2022, we determined that this lease meets the criterion to be classified as a ROU Asset and is included on the balance sheet as Right-Of-Use Assets. As of June 30, 2024, and December 31, 2023, the ROU asset and liability balances of this lease were $125,692 and $147,480, respectively. During February 2023, JJ Real Co transferred ownership of the building, and our lease located at 1114 S St. Mary’s - Suite 120, San Antonio, TX 78210, to Hooks Holding Ltd., a non-related party. No details of our lease or commitments have changed with the ownership transfer. The following is a schedule, by years, of future minimum lease payments required under the operating and finance leases. ROU Six months ending December 31, 2024 35,834 Year ending December 31, 2025 49,333 Year ending December 31, 2026 51,333 Year ending December 31, 2027 17,333 Year ending December 31, 2028 — Thereafter — Total $ 153,833 Less imputed interest (22,308 ) Total liability $ 131,525 Other information related to leases is as follows: Lease Type Weighted Weighted Operating Leases 37 months 10 % (1) This discount rate is consistent with our borrowing rates from various lenders. Legal Matters The Company may be involved in legal actions and claims arising in the ordinary course of business, from time to time, none of which at this time the Company considers to be material to the Company’s business or financial condition.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS Management has evaluated subsequent events according to ASC TOPIC 855 as the date of the financial statements and has determined the following reportable events: On October 9, 2024, the Company filed a Certificate of Amendment with the Secretary of State of the State of Nevada (the “Certificate of Amendment”), thereby amending the Certificate of Designation of Preferences, Rights and Limitations of Series I Preferred Stock, as previously filed with the Secretary of State of the State of Nevada on April 10, 2023 (the “Certificate of Designation”). The Certificate of Amendment amended the Certificate of Designation to increase the authorized number of shares of Series I Preferred Stock from 3,000,000 to 3,400,000. The Certificate of Amendment became effective with the Secretary of State of the State of Nevada upon filing. On October 11, 2024, the Company issued 892,857 shares of Series I Preferred Stock which had previously been subscribed at a price of $2.80 per share.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (1,463,025)	$ (1,890,223)	$ (3,323,834)	$ (2,773,511)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Accounts Receivable	Accounts Receivable The Company extends credit to its customers, who are located nationwide. Accounts receivable are customer obligations due under normal trade terms. The Company performs continuing credit evaluations of its customers’ financial condition. Management reviews accounts receivable on a regular basis, based on contractual terms and how recently payments have been received to determine if any such amounts will potentially be uncollected. The Company includes any balances that are determined to be uncollectible in its allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off. During the six months ended June 30, 2024 and 2023, the Company wrote-off uncollectible accounts in the amount of $40,624 and $0, respectively. The balance of the allowance accounts at June 30, 2024 and December 31, 2023 was $70,796 and $191,889, respectively.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are primarily used in our revenue recognition, the allowance for doubtful account receivable, fair value assumptions in accounting, intangible assets and long-lived asset impairments and adjustments, the deferred tax valuation allowance, and the fair value of stock options and warrants.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of June 30, 2024, the Company held cash and cash equivalents in the amount of $465,957, which was held in the Company’s operating bank accounts.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Length of the lease Depreciation expenses were $14,172 and $16,099 for the six months ended June 30, 2024, and 2023, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes income when the service is provided or when product is delivered. We present revenue, net of customer incentives. Most of our income is generated from professional services and site development fees. We provide online marketing services that we purchase from third parties. The gross revenue presented in our statement of operations includes digital advertising revenue. We also offer professional services such as development services. The fees for development services with multiple deliverables constitute a separate unit of accounting in accordance with ASC 606, which are recognized as the work is performed. Upfront fees for development services or other customer services are deferred until certain implementation or contractual milestones have been achieved. If we have performed work for our clients, but have not invoiced clients for that work, then we record the value of the work on the balance sheet as costs in excess of billings. The terms of services contracts generally are for periods of less than one year. The deferred revenue and customer deposits as of June 30, 2024, and December 31, 2023, were $781,399 and $533,386, respectively. The costs in excess of billings as of June 30, 2024, and December 31, 2023, was $0. We always strive to satisfy our customers by providing superior quality and service. Since we typically bill based on a Time and Materials basis, there are no returns for work delivered. When discrepancies or disagreements arise, we do our best to reconcile them by assessing the situation on a case-by-case basis and determining if any discounts can be given. Historically, we have not granted any significant discounts. Included in revenue are costs that are reimbursed by our clients, including third party services, such as photographers and stylists, furniture, supplies, and the largest component, digital advertising. We have determined, based on our review of ASC 606-10-55-39, that the amounts classified as reimbursable costs should be recorded as gross revenue, due to the following factors: ● The Company is primarily in control of the inputs of the project and responsible for the completion of the client contract; ● We have discretion in establishing price; and ● We have discretion in supplier selection.
Research and Development	Research and Development Research and development costs are expensed as incurred. Total research and development costs were $147,205 and $141,260 for the six months ended June 30, 2024, and 2023, respectively.
Advertising Costs	Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. Total advertising costs were $236,797 and $64,391 for the six months ended June 30, 2024, and 2023, respectively.
Fair value of financial instruments	Fair Value of Financial Instruments The Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities are carried at cost, which approximates their fair value, due to the relatively short maturity of these instruments. Fair value is defined as the price to sell an asset or transfer a liability, between market participants at the measurement date. Fair value measurements assume that the asset or liability is (1) exchanged in an orderly manner, (2) the exchange is in the principal market for that asset or liability, and (3) the market participants are independent, knowledgeable, able and willing to transact an exchange. Fair value accounting and reporting establishes a framework for measuring fair value by creating a hierarchy for observable independent market inputs and unobservable market assumptions and expands disclosures about fair value measurements. Considerable judgment is required to interpret the market data used to develop fair value estimates. As such, the estimates presented herein are not necessarily indicative of the amounts that could be realized in a current exchange. The use of different market assumptions and/or estimation methods could have a material effect on the estimated fair value. ASC Topic 820 established a nine-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than its carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.
Indefinite Lived Intangibles	Indefinite Lived Intangibles The Company accounts for business combinations under the acquisition method of accounting in accordance with ASC 805, “Business Combinations,” where the total purchase price is allocated to the tangible and identified intangible assets acquired and liabilities assumed based on their estimated fair values. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions we believe to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The purchase price is allocated using the information currently available, and may be adjusted, up to one year from acquisition date, after obtaining more information regarding, among other things, asset valuations, liabilities assumed and revisions to preliminary estimates. The purchase price in excess of the fair value of the tangible and identified intangible assets acquired less liabilities assumed is recognized as goodwill. The Company tests for indefinite lived intangibles and goodwill impairment in the fourth quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. The impairment test conducted by the Company includes a two-step approach to determine whether it is more likely than not that impairment exists. If it is determined, after step one, that it is not more likely than not, that impairment exists, then no further analysis is conducted. The steps are as follows: 1. Based on the totality of qualitative factors, determine whether the carrying amount of the intangible asset may not be recoverable. Qualitative factors and key assumptions reviewed include the following: ● Increases in costs, such as labor, materials or other costs that could negatively affect future cash flows. The Company assumed that costs associated with labor, materials, and other costs should be consistent with fair market levels. If the costs were materially higher than fair market levels, then such costs may adversely affect the future cash flows of the Company or reporting units. ● Financial performance, such as negative or declining cash flows, or reductions in revenue may adversely affect recoverability of the recorded value of the intangible assets. During our analysis, the Company assumes that revenues should remain relatively consistent or show gradual growth month-to-month and quarter-to-quarter. If we report revenue declines, instead of increases or flat levels, then such condition may adversely affect the future cash flows of the Company or reporting units. ● Legal, regulatory, contractual, political, business or other factors that could affect future cash flows. During our analysis, the Company assumes that the legal, regulatory, political or business conditions should remain consistent, without placing material pressure on the Company or any of its reporting units. If such conditions were to become materially different than what has been experienced historically, then such conditions may adversely affect the future cash flows of the Company or reporting units. ● Entity-specific events such as losses of management, key personnel, or customers, may adversely affect future cash flows. During our analysis, the Company assumes that members of management, key personnel, and customers will remain consistent period-over-period. If not effectively replaced, the loss of members of management and key employees could adversely affect operations, culture, morale and overall success of the company. In addition, if material revenue from key customers is lost and not replaced, then future cash flows will be adversely affected. ● Industry or market considerations, such as competition, changes in the market, changes in customer dependence on our service offerings, or obsolescence could adversely affect the Company or its reporting units. We understand that the markets we serve are constantly changing, requiring us to change with them. During our analysis, we assume that we will address new opportunities in service offering and industries served. If we do not make such changes, then we may experience declines in revenue and cash flow, making it difficult to re-capture market share. ● Macroeconomic conditions such as deterioration in general economic conditions or limitations on accessing capital could adversely affect the Company. During our analysis, we acknowledge that macroeconomic factors, such as the economy, may affect our business plan because our customers may reduce budgets for our services. If there are material worsening in economic conditions, which lead to reductions in revenue then such conditions may adversely affect the Company. 2. Compare the carrying amount of the intangible asset to the fair value. 3. If the carrying amount is greater than the fair value, then the carrying amount is reduced to reflect fair value. Intangible assets are comprised of the following, presented as net of amortization: On June 26, 2015, the Company purchased the rights to the domain “CLOUDCOMMERCE.COM”, from a private party at a purchase price of $20,000, plus transaction costs of $202. During the six months ended June 30, 2024, the Company decided not to renew its rights to the domain name and recorded an impairment to intangible assets in the amount of $20,202. June 30, 2024 AiAdvertising Total Domain name - - Total $ - $ - December 31, 2023 AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202
Concentrations of Business and Credit Risk	Concentrations of Business and Credit Risk The Company operates in a single industry segment. The Company markets its services to companies and individuals in many industries and geographic locations. The Company’s operations are subject to rapid technological advancement and intense competition. Accounts receivable represent financial instruments with potential credit risk. The Company typically offers its customers credit terms. The Company makes periodic evaluations of the credit worthiness of its enterprise customers and other than obtaining deposits pursuant to its policies, it generally does not require collateral. In the event of nonpayment, the Company has the ability to terminate services. As of June 30, 2024, the Company held cash and cash equivalents in the amount of $465,957 which was held in the operating bank accounts. Of this amount, $87,984 is held in amounts exceeding the FDIC insured limit of $250,000 for each account. For further discussion on Concentrations see footnote 9.
Stock-Based Compensation	Stock-Based Compensation The Company addressed the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for either equity instruments of the enterprise or liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The transactions are accounted for using a fair-value-based method and recognized as expenses in our statement of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest. Stock-based compensation expense recognized in the consolidated statement of operations during the six months ended June 30, 2024, included compensation expense for the stock-based payment awards granted prior to, but not yet vested, as of June 30, 2024, based on the grant date fair value estimated. Stock-based compensation expense recognized in the consolidated statement of operations for the six months ended June 30, 2024, is based on awards ultimately expected to vest or has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The stock-based compensation expense recognized in the consolidated statements of operations during the six months ended June 30, 2024, and 2023 was $1,076,982 and $836,261, respectively.
Basic and Diluted Net Income (Loss) per Share Calculations	Basic and Diluted Net Income (Loss) per Share Calculations Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The shares for employee options, warrants and convertible notes were used in the calculation of the income per share. For the six months ended June 30, 2024, the Company has excluded 934,900,000 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock, 3,165,584 Series I preferred shares convertible into 1,266,233,600 shares of common stock, and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the three and six months ended June 30, 2024, the balance of the above-mentioned shares is excluded in the calculation for diluted earnings per share. For the six months ended June 30, 2023, the Company has excluded 609,087,214 shares of common stock underlying options, 18,025 Series B Preferred shares convertible into 450,625,000 shares of common stock, 14,425 Series C Preferred shares convertible into 144,250,000 shares of common stock, 86,021 Series D Preferred shares convertible into 215,052,500 shares of common stock, 10,000 Series E Preferred shares convertible into 20,000,000 shares of common stock, 2,597 Series G Preferred shares convertible into 136,684,211 shares of common stock, 2,272,727 Series I preferred shares convertible into 909,090,800 shares of common stock, and 162,703,869 shares of common stock underlying warrants, because their impact on the loss per share is anti-dilutive. During the three and six months ended June 30, 2023, the Series I Preferred shares are included in the calculation for diluted earnings per share, resulting in 909,090,800 being added to the weighted average common and common equivalent shares outstanding. The balance of the above-mentioned shares are excluded in the calculation for diluted earnings per share. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. The measurement of deferred tax assets and liabilities is based on provisions of applicable tax law. The measurement of deferred tax assets is reduced, if necessary, by a valuation allowance based on the amount of tax benefits that, based on available evidence, the Company does not expect realize. For the six months ended June 30, 2024, we used the federal tax rate of 21% in our determination of the deferred tax assets and liabilities balances. For the six months ended Current tax provision: Federal Taxable income $ - Total current tax provision $ - Deferred tax provision: Loss carryforwards $ 6,712,219 Change in valuation allowance (6,712,219 ) Total Deferred tax provision $ -
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company does not elect to delay complying with any new or revised accounting standards, but to apply all standards required of public companies, according to those required application dates. Management reviewed accounting pronouncements issued during the quarter ended June 30, 2024, and no pronouncements were adopted during the period.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives	Property and equipment are stated at cost, and are depreciated or amortized using the straight-line method over the following estimated useful lives: Furniture, fixtures & equipment 7 Years Computer equipment 5 Years Commerce server 5 Years Computer software 3 - 5 Years Leasehold improvements Length of the lease
Schedule of Impairment to Intangible Assets Net of Amortization	Intangible assets are comprised of the following, presented as net of amortization: AiAdvertising Total Domain name - - Total $ - $ - AiAdvertising Total Domain name 20,202 20,202 Total $ 20,202 $ 20,202
Schedule of Deferred Tax Assets and Liabilities Balances	For the six months ended June 30, 2024, we used the federal tax rate of 21% in our determination of the deferred tax assets and liabilities balances. For the six months ended Current tax provision: Federal Taxable income $ - Total current tax provision $ - Deferred tax provision: Loss carryforwards $ 6,712,219 Change in valuation allowance (6,712,219 ) Total Deferred tax provision $ -

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2024
Revenue Recognition [Abstract]
Schedule of Revenue Disaggregated Into the Four Categories	For the six months ended June 30, 2024, and 2023 (unaudited), revenue was disaggregated into the four categories as follows: Six months ended June 30, 2024 Six months ended June 30, 2023 Third Related Total Third Related Total Design 877,055 - 877,055 550,933 - 550,933 Development - - - 28,000 - 28,000 Digital Marketing 3,027,648 - 3,027,648 2,922,620 - 2,922,620 Platform License 422,349 - 422,349 267,240 - 267,240 Total $ 4,327,052 $ - $ 4,327,052 $ 3,768,793 $ - $ 3,768,793

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets consist of the following: June 30, 2024 December 31, 2023 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Domain name - - - 20,202 - 20,202 Total $ - $ - $ - $ 20,202 $ - $ 20,202

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	6 Months Ended
	Jun. 30, 2024
Stock Options and Warrants [Abstract]
Schedule of Black Scholes Method Assumptions	The fair value of options granted during the six months ending June 30, 2024, and 2023, were determined using the Black Scholes method with the following assumptions: Six Months Six Months Risk free interest rate 3.97 % 4.49 % Stock volatility factor 132.75 % 206 % Weighted average expected option life 3.5 years 3.5 years Expected dividend yield - % - %
Schedule of Stock Option Activity	A summary of the Company’s stock option activity and related information follows: Six months ended Year ended Options Weighted Options Weighted Outstanding - beginning of year 875,566,666 $ 0.0086 879,733,332 $ 0.0092 Granted 60,000,000 0.0070 100,000,000 0.0100 Exercised (13,344,088 ) 0.0019 (9,222,228 ) 0.0057 Forfeited (666,666 ) 0.0019 (94,944,438 ) 0.0185 Outstanding - end of the year 921,555,912 $ 0.0086 875,566,666 $ 0.0086 Exercisable at the end of the year 791,167,784 $ 0.0082 764,321,982 $ 0.0077 Weighted average fair value of options granted during the period $ 411,824 $ 1,000,000
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding	The weighted average remaining contractual life of options outstanding as of June 30, 2024, was as follows: Exercise prices Number of options outstanding Weighted Average remaining $ 0.0018 17,000,000 0.092 $ 0.0019 236,555,912 2.08 $ 0.0053 10,000,000 5.28 $ 0.0068 307,000,000 1.52 $ 0.0100 100,000,000 3.93 $ 0.0130 15,000,000 5.34 $ 0.0131 60,000,000 5.12 $ 0.0150 35,000,000 5.15 $ 0.0295 81,000,000 0.59 $ 0.0070 60,000,000 4.53 921,555,912
Schedule of Warrant Activity	A summary of the Company’s warrant activity and related information follows: Six months ended Year ended Warrants Weighted Warrants Weighted Outstanding - beginning of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Issued - - - - Exercised - - - - Forfeited - - - - Outstanding - end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Exercisable at the end of period 162,703,869 $ 0.048 162,703,869 $ 0.048 Weighted average fair value of warrants granted during the period $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies [Abstract]
Schedule of Future Minimum Lease Payments for Operating and Finance Leases	The following is a schedule, by years, of future minimum lease payments required under the operating and finance leases. ROU Six months ending December 31, 2024 35,834 Year ending December 31, 2025 49,333 Year ending December 31, 2026 51,333 Year ending December 31, 2027 17,333 Year ending December 31, 2028 — Thereafter — Total $ 153,833 Less imputed interest (22,308 ) Total liability $ 131,525
Schedule of Other Information Related to Leases	Other information related to leases is as follows: Lease Type Weighted Weighted Operating Leases 37 months 10 % (1) This discount rate is consistent with our borrowing rates from various lenders.

Basis of Presentation (Details)

Basis of Presentation (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)
Basis of Presentation [Abstract]
Working capital	$ 1,206,074

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)		6 Months Ended
	Jun. 26, 2015	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Wrote-off uncollectible accounts (in Dollars)		$ 40,624	$ 0
Accounts receivable, allowance (in Dollars)		70,796		$ 191,889
Cash and cash equivalents (in Dollars)		465,957		110,899
Depreciation expenses (in Dollars)		14,172	16,099
Deferred revenue and customer deposits (in Dollars)		781,399		533,386
Excess cost of billings (in Dollars)		0		$ 0
Research and development costs (in Dollars)		147,205	141,260
Advertising costs (in Dollars)		236,797	64,391
Purchase price (in Dollars)	$ 20,000
Transaction costs (in Dollars)	202
Impairment to intangible assets (in Dollars)	$ 20,202
FDIC insured amount (in Dollars)		250,000
Stock-based compensation expense (in Dollars)		$ 1,076,982	$ 836,261
Underlying options shares		162,703,869
Shares converted into common stock		1,266,233,600
Federal tax rate		21%
Credit Concentration Risk [Member]
Summary of Significant Accounting Policies [Line Items]
Cash and cash equivalents (in Dollars)		$ 465,957
FDIC insured amount (in Dollars)		$ 87,984
Series B Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares		18,025	18,025
Series C Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares		14,425	14,425
Series D Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares		86,021	86,021
Series E Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares		10,000	10,000
Series G Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares		2,597	2,597
Series I Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares			609,087,214
Weighted average common equivalent shares outstanding			909,090,800
Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares		934,900,000
Shares converted into common stock			162,703,869
Common Stock [Member] | Series B Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted into common stock		450,625,000	450,625,000
Common Stock [Member] | Series C Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted into common stock		144,250,000	144,250,000
Common Stock [Member] | Series D Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted into common stock		215,052,500	215,052,500
Common Stock [Member] | Series E Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted into common stock		20,000,000	20,000,000
Common Stock [Member] | Series G Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted into common stock		136,684,211	136,684,211
Common Stock [Member] | Series I Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Underlying options shares			2,272,727
Shares converted into common stock		3,165,584	909,090,800

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives	6 Months Ended
	Jun. 30, 2024
Furniture, fixtures & equipment [Member]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	7 years
Computer equipment [Member]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	5 years
Commerce server [Member]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	5 years
Leasehold improvements [Member]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Leasehold improvements	Length of the lease
Minimum [Member] | Computer software [Member]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	3 years
Maximum [Member] | Computer software [Member]
Schedule of Property and Equipment are Stated at Cost, Estimated Useful Lives [Line Items]
Property and equipment estimated useful lives	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Impairment to Intangible Assets Net of Amortization - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Impairment to Intangible Assets [Line Items]
Goodwill and other intangible assets, net		$ 20,202
Domain name [Member]
Schedule of Impairment to Intangible Assets [Line Items]
Goodwill and other intangible assets, net		20,202
AiAdvertising Inc [Member]
Schedule of Impairment to Intangible Assets [Line Items]
Goodwill and other intangible assets, net		20,202
AiAdvertising Inc [Member] | Domain name [Member]
Schedule of Impairment to Intangible Assets [Line Items]
Goodwill and other intangible assets, net		$ 20,202

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets and Liabilities Balances	6 Months Ended
	Jun. 30, 2024 USD ($)
Federal
Taxable income
Total current tax provision
Deferred tax provision:
Loss carryforwards	6,712,219
Change in valuation allowance	(6,712,219)
Total Deferred tax provision

Revenue Recognition (Details) -

Revenue Recognition (Details) - Schedule of Revenue Disaggregated Into the Four Categories - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Revenue Disaggregated [Line Items]
Total	$ 4,327,052	$ 3,768,793
Third Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	4,327,052	3,768,793
Related Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total
Design [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	877,055	550,933
Design [Member] | Third Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	877,055	550,933
Design [Member] | Related Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total
Development [Member]
Schedule of Revenue Disaggregated [Line Items]
Total		28,000
Development [Member] | Third Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total		28,000
Development [Member] | Related Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total
Digital Marketing [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	3,027,648	2,922,620
Digital Marketing [Member] | Third Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	3,027,648	2,922,620
Digital Marketing [Member] | Related Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total
Platform License [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	422,349	267,240
Platform License [Member] | Third Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total	422,349	267,240
Platform License [Member] | Related Parties [Member]
Schedule of Revenue Disaggregated [Line Items]
Total

Liquidity and Operations (Detai

Liquidity and Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Liquidity and Operations [Abstract]
Net loss	$ (1,463,025)	$ (1,890,223)	$ (3,323,834)	$ (2,773,511)
Net cash used in operating activities			$ (2,144,941)	$ (3,245,612)

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)		6 Months Ended
	Jun. 26, 2015	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Intangible Assets [Line Items]
Purchase price	$ 20,000
Transaction costs	202
Goodwill and other intangible assets, net				$ 20,202
Impairment to intangible assets	20,202
Amortization expense		0	$ 0
Domain Name [Member]
Intangible Assets [Line Items]
Purchase price	20,000
Transaction costs	202
Goodwill and other intangible assets, net	$ 20,202
Impairment to intangible assets		$ 20,202

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets [Line Items]
Gross		$ 20,202
Accumulated Amortization
Net		20,202
Domain name [Member]
Schedule of Intangible Assets [Line Items]
Gross		20,202
Accumulated Amortization
Net		$ 20,202

Capital Stock (Details)

Capital Stock (Details)														1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
	May 20, 2024 $ / shares shares	Apr. 08, 2024 shares	Apr. 08, 2024 $ / shares	Jan. 30, 2024 USD ($) $ / shares shares	Jun. 28, 2023 shares	Apr. 11, 2023 $ / shares shares	Apr. 10, 2023 vote $ / shares shares	Apr. 04, 2023 USD ($) $ / shares shares	Mar. 23, 2023 USD ($) shares	Mar. 13, 2023 USD ($) shares	Feb. 28, 2023 USD ($) shares	Feb. 16, 2023 USD ($) shares	Feb. 08, 2023 USD ($) shares	Jun. 28, 2023 $ / shares	Jun. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($) $ / shares shares	Mar. 21, 2024 shares	Jan. 29, 2024 $ / shares shares	Jun. 07, 2023 $ / shares shares	Sep. 29, 2021 shares	Mar. 18, 2021 shares	Feb. 06, 2020 $ / shares shares
Capital Stock [Line Items]
Common stock authorized															10,000,000,000			10,000,000,000		2,000,000,000
Common stock, par value (in Dollars per share) | $ / shares															$ 0.001			$ 0.001		$ 0.001
Preferred stock, par value (in Dollars per share) | $ / shares															$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares authorized															5,000,000			5,000,000		5,000,000
Preferred stock dividend (in Dollars) | $
Preferred stock payable (in Dollars) | $															2,500,000			2,500,000
SG&A expenses (in Dollars) | $															$ 1,306,990		1,965,349	3,371,647	3,367,945
Common stock amounting (in Dollars) | $																			$ 599,427
Second Tranche [Member]
Capital Stock [Line Items]
Shares issued																						892,857
Common stock per share (in Dollars per share) | $ / shares																						$ 2.8
Third Tranche [Member]
Capital Stock [Line Items]
Shares issued																						168,269
Common stock per share (in Dollars per share) | $ / shares																						$ 10.4
Chief Executive Officer [Member]
Capital Stock [Line Items]
Exercise price per share (in Dollars per share) | $ / shares			$ 13,344,088											$ 9,222,228
Newly issued shares		9,822,731			3,931,113
Series A Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															10,000			10,000		10,000
Preferred Stock convertible shares															10,000			10,000
Preferred stock dividend per share (in Dollars per share) | $ / shares																		$ 8
Preferred stock, shares outstanding															0			0		0
Preferred stock dividend (in Dollars) | $																		$ 0		$ 0
Series B Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															25,000			25,000		25,000
Preferred stock, shares outstanding															18,025			18,025		18,025
Conversion price per share (in Dollars per share) | $ / shares															$ 0.004			$ 0.004
Series C Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															25,000			25,000		25,000
Preferred stock, shares outstanding															14,425			14,425		14,425
Conversion price per share (in Dollars per share) | $ / shares															$ 0.01			$ 0.01
Series D Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															90,000			90,000		90,000
Preferred stock, shares outstanding															86,021			86,021		90,000
Preferred stock dividend (in Dollars) | $																		$ 0		$ 0
Preferred stock is convertible into common stock, description																		The Series D Preferred Stock is convertible into common stock at a ratio of 2,500 shares of common stock per share of preferred stock, and pays a quarterly dividend, calculated as (1/90,000) x (5% of the Adjusted Gross Revenue) of the Company’s subsidiary Parscale Digital
Paid dividends (in Dollars) | $															$ 0		$ 2,023
Series E Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															10,000			10,000		10,000
Preferred stock, shares outstanding															10,000			10,000		10,000
Conversion price per share (in Dollars per share) | $ / shares															$ 0.05			$ 0.05
Series F Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															800,000			800,000		800,000
Preferred stock, shares outstanding															0			0		0
Preferred stock dividend (in Dollars) | $																		$ 0		$ 0
Annual rate																		10%
Redemption price per share (in Dollars per share) | $ / shares															$ 25			$ 25
Series G Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															2,600			2,600		2,600						2,600
Preferred stock, shares outstanding															2,597			2,597		2,597
Conversion price per share (in Dollars per share) | $ / shares																										$ 0.0019
Series H Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															1,000			1,000		1,000					1,000
Preferred stock, shares outstanding															0			0		0
Voting power description																		The Series H Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders
Preferred stock, redemption terms																		The 1,000 shares of Series H Preferred stock provided for automatic redemption by the Company at the par value of $0.001 per share on the sooner of: 1) sixty days (60) from the effective date of the Certificate of Designation, 2) on the date Andrew Van Noy ceases to serve as an officer, director or consultant of the Company, or 3) on the date that the Company’s shares of common stock first trade on any national securities exchange.
Shares issued																								1,000
Series I Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized							3,000,000								3,000,000			3,000,000		3,000,000
Preferred stock, shares outstanding															2,272,727			2,272,727		2,272,727
Preferred stock is convertible into common stock							400
Number of votes (in vote) | vote							400
Shares purchased						2,272,727
Purchase price per share (in Dollars per share) | $ / shares						$ 2.2
Purchase stock, description																		The Company also granted the Purchaser a six-month option (the “Hexagon Purchase Agreement”) from the date of the initial closing to purchase (i) up to 333,333 additional shares of Series I Preferred Stock for a purchase price of $6.00 per share, and (ii) up to 312,500 shares of Series I Preferred Stock for a purchase price of $7.20 per share
Share percentage																		50%
Common stock per share (in Dollars per share) | $ / shares				$ 2.8
Sale of stock				892,857														892,857
Gross Proceeds (in Dollars) | $				$ 2,500,000
Series J Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																							$ 0.001
Preferred stock, shares authorized															700			700		700			700,000
Preferred stock, shares outstanding															0			0		0
Voting power description																		The Series J Preferred Stock has voting rights equal to 10,000 votes on all matters upon which the holders of Common stock of the Company are entitled to vote
Series K Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares authorized															1,000			1,000		1,000	1,000
Preferred stock, shares outstanding															0			0		0
Redemption price per share (in Dollars per share) | $ / shares	$ 0.001
Voting power description																		The Series K Preferred Stock is not convertible into shares of the Company’s common stock and entitles the holder to 51% of the voting power of the Company’s shareholders
Redemption shares															1,000			1,000
SG&A expenses (in Dollars) | $																$ 477,000
Redeemed share	1,000
Preferred Stock [Member]
Capital Stock [Line Items]
Newly issued shares																	2,272,727		2,272,727
Preferred Stock [Member] | Series B Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares															$ 100			$ 100
Preferred Stock [Member] | Series C Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares															100			100
Preferred Stock [Member] | Series D Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares															$ 100			$ 100
Preferred stock, shares outstanding															86,021			86,021		86,021
Preferred stock is convertible into common stock															2,500			2,500
Preferred Stock [Member] | Series E Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares															$ 100			$ 100
Preferred Stock [Member] | Series F Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares															$ 25			$ 25
Preferred Stock [Member] | Series G Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares																										$ 100
Preferred Stock [Member] | Series I Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares							$ 0.001
Preferred stock, shares outstanding															2,272,727			2,272,727		2,272,727
Preferred stock payable (in Dollars) | $															$ 2,500,000			$ 2,500,000
Preferred Stock [Member] | Series K Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares															$ 0.001			$ 0.001
Series K Preferred Stock [Member]
Capital Stock [Line Items]
Preferred stock, shares outstanding																1,000
Common Stock [Member]
Capital Stock [Line Items]
Purchase price per share (in Dollars per share) | $ / shares								$ 0.003
Sale of stock								14,620,464	17,069,958	16,954,805	26,858,175	21,649,574	58,000,000
Newly issued shares
Common stock amounting (in Dollars) | $								$ 43,421	$ 50,867	$ 61,367	$ 102,110	$ 110,687	$ 230,975

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Stock Options and Warrants [Line Items]
Warrants outstanding (in Shares)	162,703,869		162,703,869
Warrants issued (in Shares)
Warrant expense	$ 1,076,982	$ 836,261
Warrant [Member]
Stock Options and Warrants [Line Items]
Warrant expense	0
Stock Option [Member]
Stock Options and Warrants [Line Items]
Intrinsic value of the stock options	0		$ 643,860
Stock option expense	$ 302,479	$ 836,261

Stock Options and Warrants (D_2

Stock Options and Warrants (Details) - Schedule of Black Scholes Method Assumptions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Black Scholes Method Assumptions [Abstract]
Risk free interest rate	3.97%	4.49%
Stock volatility factor	132.75%	206%
Weighted average expected option life	3 years 6 months	3 years 6 months
Expected dividend yield

Stock Options and Warrants (D_3

Stock Options and Warrants (Details) - Schedule of Stock Option Activity - Stock Option [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Stock Option Activity [Line Items]
Options, Outstanding - beginning of year (in Shares)	875,566,666	879,733,332
Weighted average exercise price, Outstanding - beginning of year	$ 0.0086	$ 0.0092
Options, Granted (in Shares)	60,000,000	100,000,000
Weighted average exercise price, Granted	$ 0.007	$ 0.01
Options, Exercised (in Shares)	(13,344,088)	(9,222,228)
Weighted average exercise price, Exercised	$ 0.0019	$ 0.0057
Options, Forfeited (in Shares)	(666,666)	(94,944,438)
Weighted average exercise price, Forfeited	$ 0.0019	$ 0.0185
Options, Outstanding - end of year (in Shares)	921,555,912	875,566,666
Weighted average exercise price, Outstanding - end of year	$ 0.0086	$ 0.0086
Options, Exercisable at the end of year (in Shares)	791,167,784	764,321,982
Weighted average exercise price, Exercisable at the end of year	$ 0.0082	$ 0.0077
Weighted average exercise price, Weighted average fair value of options granted during the period	$ 411,824	$ 1,000,000

Stock Options and Warrants (D_4

Stock Options and Warrants (Details) - Schedule of Weighted Average Remaining Contractual Life of Options Outstanding	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Number of options outstanding	921,555,912
0.0018 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0018
Number of options outstanding	17,000,000
Weighted Average remaining contractual life (years)	1 month 3 days
0.0019 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0019
Number of options outstanding	236,555,912
Weighted Average remaining contractual life (years)	2 years 29 days
0.0053 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0053
Number of options outstanding	10,000,000
Weighted Average remaining contractual life (years)	5 years 3 months 10 days
0.0068 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0068
Number of options outstanding	307,000,000
Weighted Average remaining contractual life (years)	1 year 6 months 7 days
0.0100 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.01
Number of options outstanding	100,000,000
Weighted Average remaining contractual life (years)	3 years 11 months 4 days
0.0130 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.013
Number of options outstanding	15,000,000
Weighted Average remaining contractual life (years)	5 years 4 months 2 days
0.0131 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0131
Number of options outstanding	60,000,000
Weighted Average remaining contractual life (years)	5 years 1 month 13 days
0.0150 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.015
Number of options outstanding	35,000,000
Weighted Average remaining contractual life (years)	5 years 1 month 24 days
0.0295 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.0295
Number of options outstanding	81,000,000
Weighted Average remaining contractual life (years)	7 months 2 days
0.0070 Exercise Price [Member]
Schedule of Weighted Average Remaining Contractual Life of Options Outstanding [Line Items]
Exercise prices (in Dollars per share) | $ / shares	$ 0.007
Number of options outstanding	60,000,000
Weighted Average remaining contractual life (years)	4 years 6 months 10 days

Stock Options and Warrants (D_5

Stock Options and Warrants (Details) - Schedule of Warrant Activity - Warrant [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Warrant Activity [Line Items]
Warrants, Outstanding - beginning of period (in Shares)	162,703,869	162,703,869
Weighted average exercise price, Outstanding - beginning of period	$ 0.048	$ 0.048
Warrants, Issued (in Shares)
Weighted average exercise price, Issued
Warrants, Exercised (in Shares)
Weighted average exercise price, Exercised
Warrants, Forfeited (in Shares)
Weighted average exercise price, Forfeited
Warrants, Outstanding - end of period (in Shares)	162,703,869	162,703,869
Weighted average exercise price, Outstanding - end of period	$ 0.048	$ 0.048
Warrants, Exercisable at the end of period (in Shares)	162,703,869	162,703,869
Weighted average exercise price, Exercisable at the end of period	$ 0.048	$ 0.048
Weighted average fair value of warrants granted during the period

Related Parties (Details)

Related Parties (Details)	Mar. 31, 2023	Feb. 28, 2023
Post Hexagon Partners [Member]
Related Parties [Line Items]
Outstanding capital stock, percentage	49%	49%

Concentrations (Details)

Concentrations (Details) - Customer Concentration Risk [Member]	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Five Customers [Member] | Revenue [Member]
Concentrations [Line Items]
Concentration Risk, Customer	55%
Three Customers [Member] | Revenue [Member]
Concentrations [Line Items]
Concentrations percentage		63%
Three Customers [Member] | Account Receivable [Member]
Concentrations [Line Items]
Concentrations percentage			72%
Two Customers [Member] | Account Receivable [Member]
Concentrations [Line Items]
Concentration Risk, Customer	47%

Commitments and Contingencies_2

Commitments and Contingencies (Details)		Aug. 01, 2022 USD ($) ft²	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Commitments and Contingencies [Line Items]
Borrowing rate	[1]		10%
Square feet (in Square Feet) | ft²		2,000
Lease payment		$ 3,333
Lease expires		Jul. 31, 2027
ROU asset and liability			$ 125,692	$ 147,480
JJ Real Co., [Member]
Commitments and Contingencies [Line Items]
ROU asset and liability			$ 125,692	$ 147,480
Minimum [Member]
Commitments and Contingencies [Line Items]
Remaining lease terms			1 year
Maximum [Member]
Commitments and Contingencies [Line Items]
Remaining lease terms			3 years
[1] This discount rate is consistent with our borrowing rates from various lenders.

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments for Operating and Finance Leases	Jun. 30, 2024 USD ($)
Schedule of Future Minimum Lease Payments for Operating and Finance Leases [Abstract]
Six months ending December 31, 2024	$ 35,834
Year ending December 31, 2025	49,333
Year ending December 31, 2026	51,333
Year ending December 31, 2027	17,333
Year ending December 31, 2028
Thereafter
Total	153,833
Less imputed interest	(22,308)
Total liability	$ 131,525

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Other Information Related to Leases	Jun. 30, 2024
Schedule of Other Information Related to Leases [Line Items]
Operating Leases Weighted Average Remaining Term	37 months
Operating Leases Weighted Average Discount Rate	10%	[1]
[1] This discount rate is consistent with our borrowing rates from various lenders.

Subsequent Events (Details)

Subsequent Events (Details) - Forecast [Member] - Series I Preferred Stock [Member] - $ / shares	Oct. 11, 2024	Oct. 09, 2024
Subsequent Events [Line Items]
Preferred stock payable, share issued	892,857
Preferred stock payable, par value (in Dollars per share)	$ 2.8
Minimum [Member]
Subsequent Events [Line Items]
Preferred stock, shares authorized		3,000,000
Maximum [Member]
Subsequent Events [Line Items]
Preferred stock, shares authorized		3,400,000