KonaTel (KTEL) 10-K 1 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 15, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-10171
Entity Registrant Name	KonaTel, Inc.
Entity Central Index Key	0000845819
Entity Tax Identification Number	80-0973608
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	500 N. Central Expressway
Entity Address, Address Line Two	Ste. 202
Entity Address, City or Town	Plano
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75074
City Area Code	214
Local Phone Number	323-8410
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 22,153,037
Entity Common Stock, Shares Outstanding		43,333,220
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Haynie & Company
Auditor Location	Salt Lake City, Utah
Auditor Firm ID	457

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and Cash Equivalents	$ 777,103	$ 2,055,634
Accounts Receivable, Net	1,496,799	1,510,118
Inventory, Net	1,229,770	526,337
Prepaid Expenses	129,706	61,241
Other Current Assets		164
Total Current Assets	3,633,378	4,153,494
Property and Equipment, Net	24,184	36,536
Intangible Assets, Net	634,251	634,251
Right of Use Asset	443,328	553,686
Other Assets	74,543	73,883
Total Assets	4,809,684	5,451,850
Current Liabilities
Accounts Payable and Accrued Expenses	3,709,691	1,348,931
Loans Payable, Net of Loan Fees	3,655,171	3,070,947
Right of Use Operating Lease Obligation - Current	127,716	118,382
Total Current Liabilities	7,492,578	4,538,260
Long Term Liabilities
Right of Use Operating Lease Obligation - Long Term	330,511	458,227
Total Long Term Liabilities	330,511	458,227
Total Liabilities	7,823,089	4,996,487
Stockholders’ Equity
Common stock, $0.001 par value, 50,000,000 shares authorized, 43,145,720 outstanding and issued at December 31, 2023 and 42,240,406 outstanding and issued at December 31, 2022	43,146	42,240
Additional Paid In Capital	9,182,140	8,710,987
Accumulated Deficit	(12,238,691)	(8,297,864)
Total Stockholders’ Equity	(3,013,405)	455,363
Total Liabilities and Stockholders’ Equity	$ 4,809,684	$ 5,451,850

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	43,145,720	42,240,406
Common stock, shares outstanding	43,145,720	42,240,406

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 18,223,745	$ 20,023,340
Cost of Revenue	14,850,105	15,033,733
Gross Profit	3,373,640	4,989,607
Operating Expenses
Payroll and Related Expenses	3,995,698	4,974,989
Operating and Maintenance	5,804	8,129
Bad Debt	215	29,133
Professional and Other Expenses	1,526,947	1,509,269
Utilities and Facilities	191,556	206,380
Depreciation and Amortization	12,352	12,352
General and Administrative	155,734	300,042
Marketing and Advertising	154,533	106,402
Application Development Costs	138,600	146,400
Taxes and Insurance	312,804	251,196
Total Operating Expenses	6,494,243	7,544,292
Operating Loss	(3,120,603)	(2,554,685)
Other Income and Expense
Interest Expense	(820,254)	(399,031)
Other Income/(Expense), net	30	1,356
Total Other Income and Expenses	(820,224)	(397,675)
Net Loss	$ (3,940,827)	$ (2,952,360)
Loss per Share
Basic	$ (0.09)	$ (0.07)
Diluted	$ (0.09)	$ (0.07)
Weighted Average Outstanding Shares
Basic	42,773,269	41,863,283
Diluted	42,773,269	41,863,283

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Common Shares	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance, value at Dec. 31, 2021	$ 41,615	$ 7,911,224	$ (5,345,504)	$ 2,607,335
Shares outstanding at Dec. 31, 2021	41,615,406
Exercised Stock Options	$ 625	107,625		$ 108,250
Exercised Stock Options, shares	625,000			625,000
Stock Based Compensation	$ 0	692,138	0	$ 692,138
Net Loss	0	0	(2,952,360)	(2,952,360)
Ending balance, value at Dec. 31, 2022	$ 42,240	8,710,987	(8,297,864)	455,363
Shares outstanding at Dec. 31, 2022	42,240,406
Exercised Stock Options	$ 906	213,596		$ 214,502
Exercised Stock Options, shares	905,314			950,000
Stock Based Compensation	$ 0	257,557	0	$ 257,557
Net Loss	0	0	(3,940,827)	(3,940,827)
Ending balance, value at Dec. 31, 2023	$ 43,146	$ 9,182,140	$ (12,238,691)	$ (3,013,405)
Shares outstanding at Dec. 31, 2023	43,145,720

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net Loss	$ (3,940,827)	$ (2,952,360)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and Amortization	12,352	12,352
Loan Origination Cost Amortization	161,474	94,478
Bad Debt	215	29,133
Stock-based Compensation	257,557	692,138
Non-Compensatory Stock Options Exercised	123,750
Change in Right of Use Asset	110,358	(83,612)
Change in Lease Liability	(118,382)	92,941
Changes in Operating Assets and Liabilities:
Accounts Receivable	13,104	(264,564)
Inventory	(703,433)	40,502
Prepaid Expenses	(68,465)	98,640
Accounts Payable and Accrued Expenses	2,360,760	418,483
Other Assets	(495)
Net cash used in operating activities	(1,792,032)	(1,821,869)
Cash Flows from Investing Activities
Sale of Assets		10,000
Net cash provided by investing activities		10,000
Cash Flows from Financing Activities
Proceeds from short-term note payable	554,750	3,150,000
Loan origination cost	(132,000)	(173,532)
Repayments of amounts of Notes Payable		(150,000)
Cash received from Stock Options Exercised	90,751	108,250
Net cash provided by financing activities	513,501	2,934,718
Net Change in Cash	(1,278,531)	1,122,849
Cash - Beginning of Year	2,055,634	932,785
Cash - End of Period	777,103	2,055,634
Supplemental Disclosure of Cash Flow Information
Cash paid for interest	419,525	3,099
Cash paid for taxes
Non-cash investing and financing activities:
Right of use assets obtained in exchange for new operating lease liabilities		$ 472,974

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (3,940,827)	$ (2,952,360)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	true
Non-Rule 10b5-1 Arrangement Adopted	true
Rule 10b5-1 Arrangement Terminated	true
Non-Rule 10b5-1 Arrangement Terminated	true

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Overview of Company KonaTel Nevada (as defined below) was organized under the laws of the State of Nevada on October 14, 2014, by its founder and then sole shareholder, D. Sean McEwen, to conduct the business of a full-service MVNO (“Mobile Virtual Network Operator”) provider that delivered cellular products and services to individual and business customers in various retail and wholesale markets. KonaTel Inc., formerly known as Dala Petroleum Corp. (“KonaTel,” the “Company,” “we,” “our,” or “us”), also formerly known as “Westcott Products Corporation,” was incorporated as “Light Tech, Inc.” under the laws of the State of Nevada on May 24, 1984. A subsidiary in the name “Westcott Products Corporation” was organized by us under the laws of the State of Delaware on June 24, 1986, for the purpose of changing our name and domicile to the State of Delaware. On June 27, 1986, we merged with the Delaware subsidiary, with the survivor being Westcott Products Corporation, a Delaware corporation (“Westcott”). On December 18, 2017, we acquired KonaTel, Inc, a Nevada sub S-Corporation (“KonaTel Nevada”), in a merger with our acquisition subsidiary under which KonaTel Nevada became our wholly owned subsidiary. On December 31, 2018, we acquired Apeiron Systems, Inc., a Nevada corporation d/b/a “Apeiron” (“Apeiron Systems”), which is also our wholly owned subsidiary. Apeiron Systems was organized in 2013 and is an international hosted services CPaaS (“Communications Platform as a Service”) provider that designed, built, owns and operates its private core network, supporting a suite of real-time business communications services and Applications Programming Interfaces (“APIs”). As an Internet Telephony Service Provider (“ITSP”), Apeiron Systems holds a Federal Communications Commission (“FCC”) numbering authority license. Some of Apeiron Systems’ hosted services include SIP/VoIP services, SMS/MMS processing, BOT integration, NLP (“Natural Language Processing”), ML (“Machine Learning”) and number services, including mobile, toll free and DID landline numbers, SMS to Email services, Database Dip services, SD-WAN, voice termination, and numerous API driven services including voice, messaging and network management. On January 31, 2019, we acquired IM Telecom, an Oklahoma limited liability company, d/b/a Infiniti Mobile, (“IM Telecom” or “Infiniti Mobile”), which became our wholly owned subsidiary. Infiniti Mobile is an FCC licensed ETC (“Eligible Telecommunications Carrier”) and is one of nineteen (19) FCC licensed carriers to hold an FCC approved Lifeline Compliance Plan in the United States. Under the Lifeline program, Infiniti Mobile is currently authorized to provide government subsidized mobile telecommunications services to eligible low-income Americans currently in eleven (11) states. Basis of Presentation The accompanying financial statements have been prepared using the accrual basis of accounting. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates in these financial statements include the allowance for doubtful receivables, allowance for inventory obsolescence, the estimated useful lives of property and equipment, and intangible assets. Actual results could differ from those estimates. Certain reclassifications have been made to prior year amounts to conform with the current year presentation. Basis of Consolidation The consolidated financial statements for the year ended December 31, 2023, and 2022, include the Company and its three (3) wholly owned corporate subsidiaries, KonaTel Nevada, Apeiron Systems, and IM Telecom. All significant intercompany transactions are eliminated. Cash and Cash Equivalents Cash and Cash Equivalents include cash on hand and all short-term investments with maturities of three months or less. Trade Accounts Receivable The Company accounts for trade receivables based on amounts billed to customers. Past due receivables are determined based on contractual terms. The Company does not accrue interest and does not require collateral on any of its trade receivables. Net receivables from transactions with customers were $ 1,496,799 1,510,118 Allowance for Doubtful Receivables The allowance for doubtful receivables is determined by management based on customer credit history, specific customer circumstances and general economic conditions. Periodically, management reviews our accounts receivable and adjusts the allowance based on current circumstances and charges off uncollectible receivables against the allowance when all attempts to collect the receivable have failed. As of December 31, 2023, and 2022, management has determined that no allowance for doubtful receivables is necessary. Inventory Inventory consists primarily of the cost of cellular phones and tablets. Inventory is reported at the lower of cost or net realizable value. Cost is determined by the first-in, first-out (“FIFO”) method. As of December 31, 2023, total inventory owned by the Company was $ 1,229,770 Due to rapidly changing technology within the industry, inventory is evaluated on a regular basis to determine if any obsolescence exists. As of December 31, 2023, and 2022, the allowance for inventory obsolescence was $ 0 Property and Equipment Property and equipment are recorded at cost and are depreciated on the straight-line method over their estimated useful lives. Leasehold improvements are amortized over the lesser of the lease term or estimated useful life, furniture and fixtures, equipment, and vehicles are depreciated over periods ranging from five to seven (5-7) years, and billing software is depreciated over three (3) years which represents the estimated useful life of the assets. The Company recognizes impairment losses for long-lived assets whenever changes in circumstances result in the carrying amount of the assets exceeding the sum of the expected future cash flows associated with such assets. Management has concluded that no impairment reserves are required as of December 31, 2023, and 2022. Intangible Assets The Company accounts for intangible assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets.” This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. As of December 31, 2023, intangible assets include our ETC License. Other Assets Other Assets represent items classified as long-term assets in accordance with the Statement of Financial Accounting Standards ASC 210-10-45. Other Assets include security deposits held with vendors. Customer Deposits Before entering into a contract with a sub-reseller customer, the Company requires the customer to either secure a formal letter of credit with a bank or require a certain level of cash collateral deposits from the customer. These collateral requirements are determined by management and may be adjusted upward or downward depending on the volume of business with the sub-reseller customer, or if management’s assessment of credit risk for a sub-reseller customer would change. The Company held $ 0 Fair Market Value of Assets The Company measures its financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash, accounts payable, accrued expenses, deposits received from customers for receivables and short-term loans the carrying amounts approximate fair value due to their short maturities. Long-term assets purchased through acquisitions are valued at the Fair Market Value of the asset at the time of acquisition. The Fair Market Value is based on observable inputs of assets in active market- places for fixed assets, and estimations and assumptions developed by us for Other Intangibles. The Company follows accounting guidance for financial and non-financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices, which are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. Leases In February 2016, the FASB updated the accounting guidance related to leases. The most significant change in the updated accounting guidance requires lessees to recognize lease assets and liabilities on the balance sheet for all operating leases with the exception of short-term leases. The standard also expands the disclosures regarding the amount, timing and uncertainty of cash flows arising from leases. For a lessee, the recognition, measurement and presentation of expenses and cash flows arising from a lease did not significantly change from previous guidance. See NOTE 5. Upon adoption, we recorded $ 151,471 458,227 576,609 Revenue Recognition Services revenues are generated from cellular and telecommunication services. The revenue is derived from wholesale and retail services. Telecommunications and mobile telecommunication services include network platforms, voice, data, and text services. The Company recognizes revenue as telecommunications and mobile services are provided in service revenue. Telecommunications and mobile services are billed and paid on a monthly basis. Services are billed and paid on a monthly basis. These bills include an amount for the monthly recurring charge and a usage charge. We earn revenue from contracts with customers, primarily through the provision of telecommunications and other services. We account for these revenues under Accounting Standards Codification (ASC) 606, “Revenue from Contracts with Customers.” This standard update, along with related subsequently issued updates, clarifies the principles for recognizing revenue and develops a common revenue standard under U.S. GAAP. The standard update also amends current guidance for the recognition of costs to obtain and fulfill contracts with customers such that incremental costs of obtaining and direct costs of fulfilling contracts with customers will be deferred and amortized consistent with the transfer of the related good or service. The adoption of this guidance did not have a material impact on the consolidated financial statements. We distribute government subsidized mobile services through Master Agents. As part of the distribution process, we deliver mobile phones and/or tablets (devices) to our Master Agents, who then are responsible to subscribe qualifying consumers under a government sponsored program (ACP and/or Lifeline). In most cases, devices that have been delivered to our Master Agents are subscribed to and activated by qualifying consumers within sixty (60) days, at which point we would receive a subsidy from a governing body ( the “Universal Service Administrative Company” or “ USAC” or certain states) and recognize revenue. Once a device is activated, and the intended service provided under the government program is deemed to have occurred, the program revenue is recognized, the expense is recognized, and the device is removed from inventory. Deferred Revenue Services for cellular and telecommunication services have a monthly recurring charge that is billed in advance. This charge covers a thirty (30) or thirty-one (31)-day period. This charge is deferred for the period in which it was received and recorded as revenue at the conclusion of this period. Costs, mainly from outside providers, associated with the deferred revenue are recognized in the same period as revenue is recognized. Cost of Revenue Cost of Revenue includes the cost of communication services, equipment and accessories, shipping costs, and agent compensation. Advertising/Marketing Costs for advertising/marketing of products and services, as well as other promotional and sponsorship costs, are charged to selling, general and administrative expense in the periods in which they are incurred. Advertising/marketing expense was $ 154,533 106,402 Stock-based Compensation The Company records stock-based compensation in accordance with the guidance in ASC 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This requires that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from nonemployees in accordance with ASC 718-10 and the conclusions reached by the ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services. Income Taxes Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are included in the consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The benefits of uncertain tax positions are recorded in the Company’s Consolidated Financial Statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. The Company records interest and penalties related to unrecognized tax benefits in interest expense in the Company’s Consolidated Statements of Operations. Net Income (Loss) Per Share Basic income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the weighted-average shares of common stock underlying outstanding stock-based awards using the treasury stock method or the if-converted method, as applicable, are included when calculating diluted net income (loss) per share of common stock attributable to common stockholders when their effect is dilutive. The dilutive common shares for the years ended December 31, 2023, and 2022, are not included in the computation of diluted earnings per share because to do so would be anti-dilutive. As of December 31, 2023, there were potentially 1,981,926 The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted Years Ended December 31, 2023 2022 Numerator Net Loss $ (3,940,827 ) $ (2,952,360 ) Denominator Weighted-average common shares outstanding 42,773,269 41,863,283 Dilutive impact of stock options — — Weighted-average common shares outstanding, diluted 42,773,269 41,863,283 Net income per common share Basic $ (0.09 ) $ (0.07 ) Diluted $ (0.09 ) $ (0.07 ) Concentrations of Credit Risk Trade Account Receivables Sales Revenue Customer Concentration Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of receivables, cash, and cash equivalents. All cash and cash equivalents and restricted cash and cash equivalents are held at high credit financial institutions. These deposits are generally insured under the FDIC’s deposit insurance coverage; however, from time to time, the deposit levels may exceed FDIC coverage levels. The Company has a concentration of risk with respect to trade receivables from customers and cellular providers. As of December 31, 2023, the Company had a significant concentration of receivables (defined as customers whose receivable balances are greater than 10% of total receivables) due from two (2) customers in the amounts of $ 1,024,308 68.5 283,536 19.0 It should be noted that the largest customer is the federal government, as administered by USAC, under the authority of the FCC). As of December 31, 2022, the Company had a significant concentration of receivables from two (2) customers in the amounts of $ 859,334 57.0 255,136 16.9 Concentration of Major Customer A significant amount of the revenue is derived from contracts with major customers. For the year ended December 31, 2023, the Company had two (2) customers that accounted for $ 10,492,430 57.6 3,000,498 16.5 12,852,384 64.2 3,431,875 17.1 It should be noted that the largest customer is the federal government, as administered by USAC under the authority of the FCC , as part of our participation in the federal Lifeline and ACP programs. Effect of Recent Accounting Pronouncements The Company has evaluated all other recent accounting pronouncements and believes that none will have a significant effect on the Company’s financial statement.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 2 – INVENTORY Inventory primarily consists of sim cards, cell phones and tablets, which are stored at our warehouse, or have been delivered to distributors in the field. Inventories are stated at cost using the first-in, first-out (“FIFO”) valuation method. On a monthly basis, inventory is counted at our warehouse facility, and is reviewed for obsolescence and counted for accuracy with distributors. At December 31, 2023, and December 31, 2022, the Company had inventory of $ 1,229,770 526,337

SIGNIFICANT TRANSACTIONS

SIGNIFICANT TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Significant Transactions
SIGNIFICANT TRANSACTIONS	NOTE 3 – SIGNIFICANT TRANSACTIONS CCUR Loan ( and Extension) In 2022, the Company and its wholly owned subsidiary companies entered into a Note Purchase Agreement and related Guarantee and Security Agreement with CCUR Holdings, Inc. (as “Collateral Agent”), and Symbolic Logic, Inc., whereby the Company pledged its assets to secure $ 3,150,000 12 15 153,284 2,984,181 153,284 2,984,181 20,248 150,000 In 2023, the Company exercised the first draw under the First Amendment to the NPA of $ 500,000 15,000 3 ACP Finance Line of Credit In December 2023, IM Telecom entered into a structured credit, non-dilutive facility with ACP Financing VII, LLC. The facility is used for mobile device purchases in support of our growing mobile services group. Approximately $ 1,500,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consist of the following major classifications as of December 31, 2023, and 2022: Property and Equipment - Schedule of Property and Equipment December 31, 2023 December 31, 2022 Lease Improvements Lease Improvements $ 46,950 $ 46,950 Furniture and Fixtures Furniture and Fixtures 102,946 102,946 Billing Software 217,163 217,163 Office Equipment Office Equipment 94,552 94,552 461,611 461,611 Less: Accumulated Depreciation (437,427 ) (425,075 ) Property and equipment, net $ 24,184 $ 36,536 Depreciation expense amounted to $ 12,352 12,352

RIGHT-OF-USE ASSETS

RIGHT-OF-USE ASSETS	12 Months Ended
	Dec. 31, 2023
Right-of-use Assets
RIGHT-OF-USE ASSETS	NOTE 5 – RIGHT-OF-USE ASSETS Minimum Maximum Right-of-Use Assets consist of assets accounted for under ASC 842. The assets are recorded at present value using implied interest rates between 4.75 7.50 443,328 553,686 The Company has right-of-use assets through leases of properties under non-cancelable leases. As of December 31, 2023, the Company had four (4) properties with lease terms in excess of one (1) year. Of these four (4) leases, two (2) leases expire in 2025; one (1) lease expires in 2026; and one (1) lease expires in 2030 458,227 Future lease liability payments under the terms of these leases are as follows: Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases 2024 $ 155,325 2025 $ 129,543 2026 $ 65,967 2027 $ 54,000 2028 and Thereafter $ 144,000 Total $ 548,835 Less Interest $ 90,608 Present value of minimum lease payments $ 458,227 Less Current Maturities $ 127,716 Long Term Maturities $ 330,511 The weighted average term of the right-to-use leases is 60.4 6.87 145,485

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS Intangible Assets with definite useful life consist of licenses, customer lists and software that were acquired through acquisitions: Intangible Assets - Schedule of Acquired Finite-Lived Intangible Assets December 31, 2023 2022 Customer List $ 1,135,962 $ 1,135,962 Software 2,407,001 2,407,001 ETC License 634,251 634,251 Less: Amortization (3,542,963 ) (3,542,963 ) Net Amortizable Intangibles 634,251 634,251 Right of Use Assets - net 443,328 553,686 Intangible Assets net $ 1,077,579 $ 1,187,937 Amortization expense amounted to $ 0 0 Intangible Assets with indefinite useful life consist of the Lifeline license granted by the FCC. The license, because of the nature of the asset and the limitation on the number of granted Lifeline licenses by the FCC, will not be amortized. The license was acquired through an acquisition. The fair market value of the license as of December 31, 2023, and December 31, 2022, was $ 634,251

LINES OF CREDIT

LINES OF CREDIT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
LINES OF CREDIT	NOTE 7 – LINES OF CREDIT The Company has no lines of credit as of December 31, 2023.

CONTINGENCIES AND COMMITMENTS

CONTINGENCIES AND COMMITMENTS	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES AND COMMITMENTS	NOTE 8 – CONTINGENCIES AND COMMITMENTS Litigation From time to time, the Company may be subject to legal proceedings and claims that arise in the ordinary course of business. As of December 31, 2023, there are no such legal proceedings. Contract Contingencies The Company has the normal obligation for the completion of its cellular provider contracts in accordance with the appropriate standards of the industry and that may be provided in the contractual agreements. Regulatory Determination The Company has no outstanding regulatory determinations as of December 31, 2023. Tax Audits In June of 2021, the Company received an audit determination and assessment from the State of Pennsylvania related to sales and use tax for the audit period of January 1, 2016, through September 30, 2019. The assessment was in the amount of $ 115,000 5,500 Letters of Credit The Company had no outstanding letters of credit as of December 31, 2023.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	N OTE 9 – SEGMENT REPORTING The Company operates within two ( 2 The reportable segments consist of Hosted Services and Mobile Services. Mobile Services reporting will now consist of our post-paid and pre-paid cellular business. Hosted Services Mobile Services The following table reflects the result of operations of the Company’s reportable segments: Segment Reporting - Schedule of Segment Reporting Information Hosted Services Mobile Services Total For the year ended December 31, 2023 Revenue $ 5,054,210 $ 13,169,535 $ 18,223,745 Gross Profit $ 1,397,711 $ 1,975,929 $ 3,373,640 Depreciation and amortization $ 11,944 $ 408 $ 12,352 Additions to property and equipment $ — $ — $ — For the year ended December 31, 2022 Revenue $ 5,567,308 $ 14,456,032 $ 20,023,340 Gross Profit $ 1,808,393 $ 3,181,214 $ 4,989,607 Depreciation and amortization $ 11,944 $ 408 $ 12,352 Additions to property and equipment $ — $ — $ —

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 10 – STOCKHOLDERS’ EQUITY Non-Compensatory Stock Options Sole Shareholder Effective December 18, 2017, the Company completed an Agreement and Plan of Merger whereby a newly formed wholly owned subsidiary merged with and into KonaTel Nevada, and under which KonaTel Nevada was the surviving corporation and became a wholly owned subsidiary of the Company. Mr. McEwen was the sole shareholder of KonaTel Nevada and received merger consideration of 13,500,000 1,500,000 0.22 Chief Executive Officer In 2023, D. Sean McEwen, the Chairman and CEO of the Company, exercised 750,000 750,000 0.22 Stock Compensation The Company offers incentive stock option equity awards to directors and key employees. Options vest in tranches and typically expire in five (5) years. During the year ended December 31, 2023, and 2022, the Company recorded options expense of $ 257,557 692,138 1,771,133 In 2023, 3,245,000 Each independent Board member was granted 25,000 shares in the first and second quarter of 2023, for a total of 50,000 shares each. Three (3) key employees were granted a total of 2,050,000 share options. An independent member of the Board of Directors was granted 750,000 share options, and a total of 345,000 share options were granted among nine (9) employees. During the year ended December 31, 2023, 200,000 shares were exercised by two (2) independent members of the Board of Directors. During the year ended 2023, 700,000 partially vested share options were forfeited by two (2) key employees of the Company. The Aggregate Intrinsic Value is based on the market value of the Company’s common stock of $0.89 on December 31, 2023. The estimated grant date fair value of stock option grants was calculated using the Black-Scholes-Merton option-pricing model using the following assumptions: Stockholders’ Equity - Schedule of Fair Value of Stock Options Valuation Assumptions 2023 2022 Weighted average volatility 181.29 % 192.71 % Weighted average expected term (years) 5.00 5.00 Risk free interest rate 4.53 % 1.90 % Expected dividend yield — — The following table represents incentive stock option activity as of and for the year ended December 31, 2023: Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity Number of Weighted Average Weighted Average Aggregate Shares Exercise Price Remaining Life Intrinsic Value Options Outstanding – December 31, 2022 4,405,000 $ .59 3.22 $ 2,260,138 Granted 3,245,000 .86 Exercised (950,000 ) .53 Forfeited (700,000 ) Options Outstanding – December 31, 2023 6,000,000 $ .75 3.69 $ 872,463 Exercisable and Vested, December 31, 2023 641,155 $ .50 1.58 $ 247,547 The following table represents stock option activity as of and for the year ended December 31, 2022: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life Aggregate Intrinsic Value Options Outstanding: December 31, 2021 4,260,000 $ .37 2.25 $ 5,862,938 Granted 900,000 $ 1.16 Exercised (625,000 ) .17 920,750 Forfeited (130,000 ) Options Outstanding: December 31, 2022 4,405,000 $ .59 3.22 $ 2,260,138 Exercisable and Vested: December 31, 2022 1,722,041 $ .36 1.80 $ 1,271,653 In 2022, 900,000 Each independent Board member was granted 25,000 shares per quarter of service in 2022, for a total of 100,000 shares each. The key employees were granted 700,000 share options as part of their employment agreements. During the year ended December 31, 2022, 625,000 shares were exercised by three (3) former employees of the Company, who received these options as part of their employment agreements. During 2022, 130,000 share options were forfeited, of which 50,000 options were forfeited by an independent consultant, and 80,000 options were forfeited by two (2) former employees of the Company. The Aggregate Intrinsic Value is based on the market value of the Company’s common stock of $1.10 on December 31, 2022.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 11 – INCOME TAX The Company provides for income taxes using an asset and liability-based approach. Deferred income tax assets and liabilities are recorded to reflect the future tax consequences of temporary differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Tax Cuts and Jobs Act was enacted on December 22, 2017, which reduced the U.S. corporate statutory tax rate from 35% to 21%. The Company changed its effective federal rate to 21% as the expected rate for our deferred tax items. The significant components of net deferred tax assets (liabilities) were as follows at December 31, 2023, and 2022: Income Tax - Schedule of Deferred Tax Assets and Liabilities December 31, 2023 2022 Net operating losses $ 1,657,095 $ 850,050 Depreciation and amortization (14,128 ) 3,716 Stock option expense 304,978 324,528 Valuation allowance (1,947,945 ) (1,178,294 ) Net Deferred Tax Asset $ — $ — As of December 31, 2023, the Company had no unrecognized tax benefits that, if recognized, would affect the Company’s effective income tax rate over the next twelve (12) months. A reconciliation of the expected income tax benefit at the U.S. Federal income tax rate to the income tax benefit actually recognized for the years ended December 31, 2023, and 2022 is set forth below: For the Year Ended December 31, 2023 2022 Tax at statutory federal rate $ (850,623 ) $ (619,996 ) Non-deductible expenses and other — — Change in valuation allowance 850,623 619,996 Benefit from income taxes $ — $ — As of December 31, 2023, the Company has a net operating loss carry-forward for U.S. federal income tax purposes of approximately ($ 7,890,930 Expiration NOL Amount 2037 $ 759,300 2038 $ 463,895 2039 $ 484,495 2040 $ 87,181 2041 $ 2,045,473 2042 $ 4,050,586 $ 7,890,930

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of this filing, and except for the following, no material subsequent events have occurred: Subsequent Event Excess Telecom Sale of IM Telecom On January 22, 2024 (the “Effective Date”), the Company and IM Telecom entered into a Membership Interest Purchase Agreement (the “Excess Purchase Agreement”) with Excess Telecom, Inc., a Nevada corporation (“Excess”), pursuant to which we 49 of our Membership Interest in IM Telecom to Excess on the “Initial Closing Date” in consideration of the sum of $ 10,000,000 5,000,000 The CCUR Loan and the total liability of Company under the ACP Financing Installment Sale Agreement, which are referenced above in NOTE 3, were paid in full on the Initial Closing Date of the Excess Purchase Agreement. The total payoff amount for the CCUR Loan was $ 3,681,660 Installment Sale Agreement was $ 1,462,345 Extension of Agreement to Acquire Wireless Carrier On January 24, 2023, the Company entered into a non-material purchase agreement to acquire 100% of the membership interest of Tempo Telecom, LLC, a Georgia limited liability company and Eligible Telecommunications Carrier (“ETC”), pending FCC approval. Additionally, the Company has assigned its rights under the purchase agreement to Insight Mobile, Inc., a Delaware corporation, subject to various conditions of closing. If all conditions are timely satisfied, including the required FCC approval, this transaction will be materially beneficial to the Company and will not involve any dilution to the Company’s shareholders. Additional information about this assignment of the Company’s rights to the referenced purchase agreement is contained in the 8-K Current Report of the Company dated April 6, 2023, and filed with the SEC on April 17, 2023. On January 23, 2024, the Company exercised its rights under the aforementioned assigned agreement, seeking an extension of 180 days for closing or such longer period as may be required to satisfy the required Governmental Approvals to closing. Affordable Connectivity Program (ACP) Wind Down On February 7, 2024 the FCC announced that the Affordable Connectivity Program would stop accepting new enrollments and stated the last fully funded month for the program is April, 2024. All consumers in the program as of this enrollment freeze date will receive their benefit until the program ends unless Congress votes to extend the program. Under IM Telecom’s national ETC license, the Company will continue to enroll and provide services to qualifying consumers in the FCC Lifeline program. The Lifeline program is a separate program under the FCC, and remains committed and viable in support of providing affordable communication services for low-income consumers. Non-Compensatory Stock Option Grant On March 15, 2024, Mr. McEwen exercised his fifth tranche of 187,500 187,500 0.22 41,250 Stock Option Grant On March 27, 2024, we granted 100,000 0.626 vest as follows, and they expire on the earlier of March 27, 2029, or ninety (90) days from resignation or termination of employment: 33,333 on March 27, 2024; 33,333 on March 27, 2025; and 33,334 on March 27, 2026 Change of Tax Year The Company petitioned the IRS to change our tax period to a calendar tax year to coincide with our financial year. Additions to our State ETC Designations As of this date, we have filed for multiple state ETC designations, and have received additional ETC designations in Alabama, Colorado, Michigan, Missouri, Rhode Island, Tennessee, West Virginia, and Wyoming.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared using the accrual basis of accounting. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates in these financial statements include the allowance for doubtful receivables, allowance for inventory obsolescence, the estimated useful lives of property and equipment, and intangible assets. Actual results could differ from those estimates. Certain reclassifications have been made to prior year amounts to conform with the current year presentation.
Basis of Consolidation	Basis of Consolidation The consolidated financial statements for the year ended December 31, 2023, and 2022, include the Company and its three (3) wholly owned corporate subsidiaries, KonaTel Nevada, Apeiron Systems, and IM Telecom. All significant intercompany transactions are eliminated.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and Cash Equivalents include cash on hand and all short-term investments with maturities of three months or less.
Trade Accounts Receivable	Trade Accounts Receivable The Company accounts for trade receivables based on amounts billed to customers. Past due receivables are determined based on contractual terms. The Company does not accrue interest and does not require collateral on any of its trade receivables. Net receivables from transactions with customers were $ 1,496,799 1,510,118
Allowance for Doubtful Receivables	Allowance for Doubtful Receivables The allowance for doubtful receivables is determined by management based on customer credit history, specific customer circumstances and general economic conditions. Periodically, management reviews our accounts receivable and adjusts the allowance based on current circumstances and charges off uncollectible receivables against the allowance when all attempts to collect the receivable have failed. As of December 31, 2023, and 2022, management has determined that no allowance for doubtful receivables is necessary.
Inventory	Inventory Inventory consists primarily of the cost of cellular phones and tablets. Inventory is reported at the lower of cost or net realizable value. Cost is determined by the first-in, first-out (“FIFO”) method. As of December 31, 2023, total inventory owned by the Company was $ 1,229,770 Due to rapidly changing technology within the industry, inventory is evaluated on a regular basis to determine if any obsolescence exists. As of December 31, 2023, and 2022, the allowance for inventory obsolescence was $ 0
Property and Equipment	Property and Equipment Property and equipment are recorded at cost and are depreciated on the straight-line method over their estimated useful lives. Leasehold improvements are amortized over the lesser of the lease term or estimated useful life, furniture and fixtures, equipment, and vehicles are depreciated over periods ranging from five to seven (5-7) years, and billing software is depreciated over three (3) years which represents the estimated useful life of the assets. The Company recognizes impairment losses for long-lived assets whenever changes in circumstances result in the carrying amount of the assets exceeding the sum of the expected future cash flows associated with such assets. Management has concluded that no impairment reserves are required as of December 31, 2023, and 2022.
Intangible Assets	Intangible Assets The Company accounts for intangible assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets.” This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. As of December 31, 2023, intangible assets include our ETC License. Other Assets Other Assets represent items classified as long-term assets in accordance with the Statement of Financial Accounting Standards ASC 210-10-45. Other Assets include security deposits held with vendors.
Customer Deposits	Customer Deposits Before entering into a contract with a sub-reseller customer, the Company requires the customer to either secure a formal letter of credit with a bank or require a certain level of cash collateral deposits from the customer. These collateral requirements are determined by management and may be adjusted upward or downward depending on the volume of business with the sub-reseller customer, or if management’s assessment of credit risk for a sub-reseller customer would change. The Company held $ 0
Fair Market Value of Assets	Fair Market Value of Assets The Company measures its financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash, accounts payable, accrued expenses, deposits received from customers for receivables and short-term loans the carrying amounts approximate fair value due to their short maturities. Long-term assets purchased through acquisitions are valued at the Fair Market Value of the asset at the time of acquisition. The Fair Market Value is based on observable inputs of assets in active market- places for fixed assets, and estimations and assumptions developed by us for Other Intangibles. The Company follows accounting guidance for financial and non-financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices, which are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
Leases	Leases In February 2016, the FASB updated the accounting guidance related to leases. The most significant change in the updated accounting guidance requires lessees to recognize lease assets and liabilities on the balance sheet for all operating leases with the exception of short-term leases. The standard also expands the disclosures regarding the amount, timing and uncertainty of cash flows arising from leases. For a lessee, the recognition, measurement and presentation of expenses and cash flows arising from a lease did not significantly change from previous guidance. See NOTE 5. Upon adoption, we recorded $ 151,471 458,227 576,609
Revenue Recognition	Revenue Recognition Services revenues are generated from cellular and telecommunication services. The revenue is derived from wholesale and retail services. Telecommunications and mobile telecommunication services include network platforms, voice, data, and text services. The Company recognizes revenue as telecommunications and mobile services are provided in service revenue. Telecommunications and mobile services are billed and paid on a monthly basis. Services are billed and paid on a monthly basis. These bills include an amount for the monthly recurring charge and a usage charge. We earn revenue from contracts with customers, primarily through the provision of telecommunications and other services. We account for these revenues under Accounting Standards Codification (ASC) 606, “Revenue from Contracts with Customers.” This standard update, along with related subsequently issued updates, clarifies the principles for recognizing revenue and develops a common revenue standard under U.S. GAAP. The standard update also amends current guidance for the recognition of costs to obtain and fulfill contracts with customers such that incremental costs of obtaining and direct costs of fulfilling contracts with customers will be deferred and amortized consistent with the transfer of the related good or service. The adoption of this guidance did not have a material impact on the consolidated financial statements. We distribute government subsidized mobile services through Master Agents. As part of the distribution process, we deliver mobile phones and/or tablets (devices) to our Master Agents, who then are responsible to subscribe qualifying consumers under a government sponsored program (ACP and/or Lifeline). In most cases, devices that have been delivered to our Master Agents are subscribed to and activated by qualifying consumers within sixty (60) days, at which point we would receive a subsidy from a governing body ( the “Universal Service Administrative Company” or “ USAC” or certain states) and recognize revenue. Once a device is activated, and the intended service provided under the government program is deemed to have occurred, the program revenue is recognized, the expense is recognized, and the device is removed from inventory.
Deferred Revenue	Deferred Revenue Services for cellular and telecommunication services have a monthly recurring charge that is billed in advance. This charge covers a thirty (30) or thirty-one (31)-day period. This charge is deferred for the period in which it was received and recorded as revenue at the conclusion of this period. Costs, mainly from outside providers, associated with the deferred revenue are recognized in the same period as revenue is recognized.
Cost of Revenue	Cost of Revenue Cost of Revenue includes the cost of communication services, equipment and accessories, shipping costs, and agent compensation.
Advertising/Marketing	Advertising/Marketing Costs for advertising/marketing of products and services, as well as other promotional and sponsorship costs, are charged to selling, general and administrative expense in the periods in which they are incurred. Advertising/marketing expense was $ 154,533 106,402
Stock-based Compensation	Stock-based Compensation The Company records stock-based compensation in accordance with the guidance in ASC 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This requires that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from nonemployees in accordance with ASC 718-10 and the conclusions reached by the ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services.
Income Taxes	Income Taxes Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are included in the consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The benefits of uncertain tax positions are recorded in the Company’s Consolidated Financial Statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. The Company records interest and penalties related to unrecognized tax benefits in interest expense in the Company’s Consolidated Statements of Operations.
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the weighted-average shares of common stock underlying outstanding stock-based awards using the treasury stock method or the if-converted method, as applicable, are included when calculating diluted net income (loss) per share of common stock attributable to common stockholders when their effect is dilutive. The dilutive common shares for the years ended December 31, 2023, and 2022, are not included in the computation of diluted earnings per share because to do so would be anti-dilutive. As of December 31, 2023, there were potentially 1,981,926 The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted Years Ended December 31, 2023 2022 Numerator Net Loss $ (3,940,827 ) $ (2,952,360 ) Denominator Weighted-average common shares outstanding 42,773,269 41,863,283 Dilutive impact of stock options — — Weighted-average common shares outstanding, diluted 42,773,269 41,863,283 Net income per common share Basic $ (0.09 ) $ (0.07 ) Diluted $ (0.09 ) $ (0.07 )
Concentrations of Credit Risk	Concentrations of Credit Risk Trade Account Receivables Sales Revenue Customer Concentration Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of receivables, cash, and cash equivalents. All cash and cash equivalents and restricted cash and cash equivalents are held at high credit financial institutions. These deposits are generally insured under the FDIC’s deposit insurance coverage; however, from time to time, the deposit levels may exceed FDIC coverage levels. The Company has a concentration of risk with respect to trade receivables from customers and cellular providers. As of December 31, 2023, the Company had a significant concentration of receivables (defined as customers whose receivable balances are greater than 10% of total receivables) due from two (2) customers in the amounts of $ 1,024,308 68.5 283,536 19.0 It should be noted that the largest customer is the federal government, as administered by USAC, under the authority of the FCC). As of December 31, 2022, the Company had a significant concentration of receivables from two (2) customers in the amounts of $ 859,334 57.0 255,136 16.9
Concentration of Major Customer	Concentration of Major Customer A significant amount of the revenue is derived from contracts with major customers. For the year ended December 31, 2023, the Company had two (2) customers that accounted for $ 10,492,430 57.6 3,000,498 16.5 12,852,384 64.2 3,431,875 17.1 It should be noted that the largest customer is the federal government, as administered by USAC under the authority of the FCC , as part of our participation in the federal Lifeline and ACP programs.
Effect of Recent Accounting Pronouncements	Effect of Recent Accounting Pronouncements The Company has evaluated all other recent accounting pronouncements and believes that none will have a significant effect on the Company’s financial statement.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted	The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted Years Ended December 31, 2023 2022 Numerator Net Loss $ (3,940,827 ) $ (2,952,360 ) Denominator Weighted-average common shares outstanding 42,773,269 41,863,283 Dilutive impact of stock options — — Weighted-average common shares outstanding, diluted 42,773,269 41,863,283 Net income per common share Basic $ (0.09 ) $ (0.07 ) Diluted $ (0.09 ) $ (0.07 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment - Schedule of Property and Equipment	Property and equipment consist of the following major classifications as of December 31, 2023, and 2022: Property and Equipment - Schedule of Property and Equipment December 31, 2023 December 31, 2022 Lease Improvements Lease Improvements $ 46,950 $ 46,950 Furniture and Fixtures Furniture and Fixtures 102,946 102,946 Billing Software 217,163 217,163 Office Equipment Office Equipment 94,552 94,552 461,611 461,611 Less: Accumulated Depreciation (437,427 ) (425,075 ) Property and equipment, net $ 24,184 $ 36,536

RIGHT-OF-USE ASSETS (Tables)

RIGHT-OF-USE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Right-of-use Assets
Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases	Future lease liability payments under the terms of these leases are as follows: Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases 2024 $ 155,325 2025 $ 129,543 2026 $ 65,967 2027 $ 54,000 2028 and Thereafter $ 144,000 Total $ 548,835 Less Interest $ 90,608 Present value of minimum lease payments $ 458,227 Less Current Maturities $ 127,716 Long Term Maturities $ 330,511

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets - Schedule of Acquired Finite-Lived Intangible Assets	Intangible Assets with definite useful life consist of licenses, customer lists and software that were acquired through acquisitions: Intangible Assets - Schedule of Acquired Finite-Lived Intangible Assets December 31, 2023 2022 Customer List $ 1,135,962 $ 1,135,962 Software 2,407,001 2,407,001 ETC License 634,251 634,251 Less: Amortization (3,542,963 ) (3,542,963 ) Net Amortizable Intangibles 634,251 634,251 Right of Use Assets - net 443,328 553,686 Intangible Assets net $ 1,077,579 $ 1,187,937

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Segment Reporting - Schedule of Segment Reporting Information	The following table reflects the result of operations of the Company’s reportable segments: Segment Reporting - Schedule of Segment Reporting Information Hosted Services Mobile Services Total For the year ended December 31, 2023 Revenue $ 5,054,210 $ 13,169,535 $ 18,223,745 Gross Profit $ 1,397,711 $ 1,975,929 $ 3,373,640 Depreciation and amortization $ 11,944 $ 408 $ 12,352 Additions to property and equipment $ — $ — $ — For the year ended December 31, 2022 Revenue $ 5,567,308 $ 14,456,032 $ 20,023,340 Gross Profit $ 1,808,393 $ 3,181,214 $ 4,989,607 Depreciation and amortization $ 11,944 $ 408 $ 12,352 Additions to property and equipment $ — $ — $ —

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity - Schedule of Fair Value of Stock Options Valuation Assumptions	The estimated grant date fair value of stock option grants was calculated using the Black-Scholes-Merton option-pricing model using the following assumptions: Stockholders’ Equity - Schedule of Fair Value of Stock Options Valuation Assumptions 2023 2022 Weighted average volatility 181.29 % 192.71 % Weighted average expected term (years) 5.00 5.00 Risk free interest rate 4.53 % 1.90 % Expected dividend yield — —
Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity	The following table represents incentive stock option activity as of and for the year ended December 31, 2023: Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity Number of Weighted Average Weighted Average Aggregate Shares Exercise Price Remaining Life Intrinsic Value Options Outstanding – December 31, 2022 4,405,000 $ .59 3.22 $ 2,260,138 Granted 3,245,000 .86 Exercised (950,000 ) .53 Forfeited (700,000 ) Options Outstanding – December 31, 2023 6,000,000 $ .75 3.69 $ 872,463 Exercisable and Vested, December 31, 2023 641,155 $ .50 1.58 $ 247,547 The following table represents stock option activity as of and for the year ended December 31, 2022: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life Aggregate Intrinsic Value Options Outstanding: December 31, 2021 4,260,000 $ .37 2.25 $ 5,862,938 Granted 900,000 $ 1.16 Exercised (625,000 ) .17 920,750 Forfeited (130,000 ) Options Outstanding: December 31, 2022 4,405,000 $ .59 3.22 $ 2,260,138 Exercisable and Vested: December 31, 2022 1,722,041 $ .36 1.80 $ 1,271,653

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Tax - Schedule of Deferred Tax Assets and Liabilities	The significant components of net deferred tax assets (liabilities) were as follows at December 31, 2023, and 2022: Income Tax - Schedule of Deferred Tax Assets and Liabilities December 31, 2023 2022 Net operating losses $ 1,657,095 $ 850,050 Depreciation and amortization (14,128 ) 3,716 Stock option expense 304,978 324,528 Valuation allowance (1,947,945 ) (1,178,294 ) Net Deferred Tax Asset $ — $ —
Income Tax - Schedule of Components of Income Tax Expense	For the Year Ended December 31, 2023 2022 Tax at statutory federal rate $ (850,623 ) $ (619,996 ) Non-deductible expenses and other — — Change in valuation allowance 850,623 619,996 Benefit from income taxes $ — $ —
Income Tax - Schedule of Operating Loss Carryforwards	Expiration NOL Amount 2037 $ 759,300 2038 $ 463,895 2039 $ 484,495 2040 $ 87,181 2041 $ 2,045,473 2042 $ 4,050,586 $ 7,890,930

Summary of Significant Accoun_4

Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Numerator
Net Loss	$ (3,940,827)	$ (2,952,360)
Denominator
Weighted-average common shares outstanding	42,773,269	41,863,283
Dilutive impact of stock options
Weighted-average common shares outstanding, diluted	42,773,269	41,863,283
Net income per common share
Basic	$ (0.09)	$ (0.07)
Diluted	$ (0.09)	$ (0.07)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Accounts Receivable, Net	$ 1,496,799	$ 1,510,118
Inventory, Net	1,229,770	526,337
Allowance for inventory obsolescence	$ 0	0
Property, plant and equipment, depreciation methods	Leasehold improvements are amortized over the lesser of the lease term or estimated useful life, furniture and fixtures, equipment, and vehicles are depreciated over periods ranging from five to seven (5-7) years, and billing software is depreciated over three (3) years which represents the estimated useful life of the assets.
Collateral deposits	$ 0	0
Operating lease assets and liabilities, recorded	151,471
Operating lease assets and liabilities	458,227	576,609
Marketing and Advertising	$ 154,533	106,402
Potentially dilutive shares	1,981,926
Revenue	$ 18,223,745	20,023,340
Trade Account Receivables | Customer Concentration | Customer #1
Product Information [Line Items]
Receivables, concentration	$ 1,024,308	$ 859,334
Concentration risk	68.50%	57%
Trade Account Receivables | Customer Concentration | Customer #2
Product Information [Line Items]
Receivables, concentration	$ 283,536	$ 255,136
Concentration risk	19%	16.90%
Sales Revenue | Customer Concentration | Customer #1
Product Information [Line Items]
Concentration risk	57.60%	64.20%
Revenue	$ 10,492,430	$ 12,852,384
Sales Revenue | Customer Concentration | Customer #2
Product Information [Line Items]
Concentration risk	16.50%	17.10%
Revenue	$ 3,000,498	$ 3,431,875

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory, Net	$ 1,229,770	$ 526,337

SIGNIFICANT TRANSACTIONS (Detai

SIGNIFICANT TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Repayments of note payable		$ 150,000
Line of Credit | ACP Financing VII, LLC
Long-Term Line of Credit	$ 1,500,000
Economic Injury Disaster Loan
Repayment of SBA "EIDL" Loan		150,000
CCUR Holdings, Inc. | Note Purchase Agreement
Note payable		$ 3,150,000
Note payable, term		12 months
Increase in note payable, interest rate		15%
Origination fee and other legal and closing expenses		$ 153,284
Note payable, net		2,984,181
Legal expense		$ 20,248
CCUR Holdings, Inc. | Note Purchase Agreement | First Draw
Increase in note payable, interest rate	3%
Proceeds from note payable	$ 500,000
Repayments of note payable	$ 15,000

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 461,611	$ 461,611
Less:  Accumulated Depreciation	(437,427)	(425,075)
Property and equipment, net	24,184	36,536
Lease Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	46,950	46,950
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	102,946	102,946
Billing Software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	217,163	217,163
Office Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 94,552	$ 94,552

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 12,352	$ 12,352
Property and Equipment
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 12,352	$ 12,352

Right-of-Use Assets - Schedule

Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Right-of-use Assets
2024	$ 155,325
2025	129,543
2026	65,967
2027	54,000
2028 and Thereafter	144,000
Total	548,835
Less Interest	90,608
Present value of minimum lease payments	458,227
Less Current Maturities	127,716	$ 118,382
Long Term Maturities	$ 330,511	$ 458,227

RIGHT-OF-USE ASSETS (Details Na

RIGHT-OF-USE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Right of Use Asset	$ 443,328	$ 553,686
Lease terms and expirations, description	the Company had four (4) properties with lease terms in excess of one (1) year. Of these four (4) leases, two (2) leases expire in 2025; one (1) lease expires in 2026; and one (1) lease expires in 2030
Lease liability	$ 458,227
Weighted average term	60 months 12 days
Weighted average discount	6.87%
Lease expense	$ 145,485
Minimum
Implied interest rate used	4.75%
Maximum
Implied interest rate used	7.50%

Intangible Assets - Schedule of

Intangible Assets - Schedule of Acquired Finite-Lived Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Customer List	$ 1,135,962	$ 1,135,962
Software	2,407,001	2,407,001
ETC License	634,251	634,251
Less: Amortization	(3,542,963)	(3,542,963)
Net Amortizable Intangibles	634,251	634,251
Right of Use Assets - net	443,328	553,686
Intangible Assets net	$ 1,077,579	$ 1,187,937

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 0	$ 0
Fair market value of acquired license	$ 634,251	$ 634,251

CONTINGENCIES AND COMMITMENTS (

CONTINGENCIES AND COMMITMENTS (Details Narrative) - State of Pennsylvania - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Tax assessment		$ 115,000
Payment plan, tax commitment	$ 5,500

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 18,223,745	$ 20,023,340
Gross Profit	3,373,640	4,989,607
Depreciation and amortization	12,352	12,352
Additions to property and equipment	0	0
Hosted Services
Segment Reporting Information [Line Items]
Revenue	5,054,210	5,567,308
Gross Profit	1,397,711	1,808,393
Depreciation and amortization	11,944	11,944
Additions to property and equipment	0	0
Mobile Services
Segment Reporting Information [Line Items]
Revenue	13,169,535	14,456,032
Gross Profit	1,975,929	3,181,214
Depreciation and amortization	408	408
Additions to property and equipment	$ 0	$ 0

SEGMENT REPORTING (Details Narr

SEGMENT REPORTING (Details Narrative)	12 Months Ended
	Dec. 31, 2023 Number
Segment Reporting [Abstract]
Number of reportable segments	2

Stockholders_ Equity - Schedule

Stockholders’ Equity - Schedule of Fair Value of Stock Options Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Weighted average volatility	181.29%	192.71%
Weighted average expected term (years)	5 years	5 years
Risk free interest rate	4.53%	1.90%
Expected dividend yield

Stockholders_ Equity - Schedu_2

Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Number of shares, options outstanding	4,405,000	4,260,000
Weighted average exercise price, outstanding	$ 0.59	$ 0.37
Weighted average remaining life, outstanding	3 years 2 months 19 days	2 years 3 months
Aggregate intrinsic value, outstanding	$ 2,260,138	$ 5,862,938
Number of shares, granted	3,245,000	900,000
Weighted average exercise price, granted	$ 0.86	$ 1.16
Number of shares, exercised	(950,000)	(625,000)
Weighted average exercise price, exercised	$ 0.53	$ 0.17
Number of shares, exercised	(700,000)	(130,000)
Number of shares, options outstanding	6,000,000	4,405,000
Weighted average exercise price, outstanding	$ 0.75	$ 0.59
Weighted average remaining life, outstanding	3 years 8 months 8 days	3 years 2 months 19 days
Aggregate intrinsic value, outstanding	$ 872,463	$ 2,260,138
Number of shares, exercisable and vested	641,155	1,722,041
Weighted average exercise price, exercisable and vested	$ 0.50	$ 0.36
Weighted average remaining life, exercisable and vested	1 year 6 months 29 days	1 year 9 months 18 days
Aggregate intrinsic value, exercisable and vested	$ 247,547	$ 1,271,653
Aggreage intrinsic value, exercised		$ 920,750

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Incentive stock options, granted	3,245,000	900,000
Options granted, exercise price, per share	$ 0.50	$ 0.36
Stock options, exercised	950,000	625,000
Stock-based compensation expense	$ 257,557	$ 692,138
Deferred compensation expense	$ 1,771,133
Incentive Stock
Defined Benefit Plan Disclosure [Line Items]
Incentive stock options, granted	3,245,000	900,000
Incentive stock options, grant, additional information	Each independent Board member was granted 25,000 shares in the first and second quarter of 2023, for a total of 50,000 shares each. Three (3) key employees were granted a total of 2,050,000 share options. An independent member of the Board of Directors was granted 750,000 share options, and a total of 345,000 share options were granted among nine (9) employees. During the year ended December 31, 2023, 200,000 shares were exercised by two (2) independent members of the Board of Directors. During the year ended 2023, 700,000 partially vested share options were forfeited by two (2) key employees of the Company. The Aggregate Intrinsic Value is based on the market value of the Company’s common stock of $0.89 on December 31, 2023.	Each independent Board member was granted 25,000 shares per quarter of service in 2022, for a total of 100,000 shares each. The key employees were granted 700,000 share options as part of their employment agreements. During the year ended December 31, 2022, 625,000 shares were exercised by three (3) former employees of the Company, who received these options as part of their employment agreements. During 2022, 130,000 share options were forfeited, of which 50,000 options were forfeited by an independent consultant, and 80,000 options were forfeited by two (2) former employees of the Company. The Aggregate Intrinsic Value is based on the market value of the Company’s common stock of $1.10 on December 31, 2022.
Sole Shareholder
Defined Benefit Plan Disclosure [Line Items]
Shares issued, acqusition			13,500,000
Incentive stock options, granted			1,500,000
Options granted, exercise price, per share			$ 0.22
Chief Executive Officer
Defined Benefit Plan Disclosure [Line Items]
Stock options, exercised	750,000
Shares issued as a result of options exercised	750,000
Stock price	$ 0.22

Income Tax - Schedule of Deferr

Income Tax - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating losses	$ 1,657,095	$ 850,050
Depreciation and amortization	(14,128)	3,716
Stock option expense	304,978	324,528
Valuation allowance	(1,947,945)	(1,178,294)
Net Deferred Tax Asset

Income Tax - Schedule of Compon

Income Tax - Schedule of Components of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax at statutory federal rate	$ (850,623)	$ (619,996)
Non-deductible expenses and other
Change in valuation allowance	850,623	619,996
Benefit from income taxes	$ 0	$ 0

Income Tax - Schedule of Operat

Income Tax - Schedule of Operating Loss Carryforwards (Details)	Dec. 31, 2023 USD ($)
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 7,890,930
Year 2037
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	759,300
Year 2038
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	463,895
Year 2039
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	484,495
Year 2040
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	87,181
Year 2041
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,045,473
Year 2042
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 4,050,586

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative)	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforwards, net	$ 7,890,930

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 31, 2024	Jan. 22, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Stock options, exercised			950,000	625,000
Stock options, aggregate value			$ 214,502	$ 108,250
Stock options, granted			3,245,000	900,000
Exercise price			$ 0.50	$ 0.36
Chief Executive Officer
Subsequent Event [Line Items]
Stock options, exercised			750,000
Shares issued as a result of options exercised			750,000
Stock price			$ 0.22
Subsequent Event | Chief Executive Officer
Subsequent Event [Line Items]
Stock options, exercised	187,500
Shares issued as a result of options exercised	187,500
Stock price	$ 0.22
Stock options, aggregate value	$ 41,250
Subsequent Event | Director of Sales
Subsequent Event [Line Items]
Stock options, granted	100,000
Exercise price	$ 0.626
Stock options, vesting terms	vest as follows, and they expire on the earlier of March 27, 2029, or ninety (90) days from resignation or termination of employment: 33,333 on March 27, 2024; 33,333 on March 27, 2025; and 33,334 on March 27, 2026
Subsequent Event | CCUR Holdings, Inc. | Note Purchase Agreement
Subsequent Event [Line Items]
Repayment of debt		$ 3,681,660
Subsequent Event | Excess Telecom, Inc.
Subsequent Event [Line Items]
Ownership interest		49%
Proceeds from sale of interest in subsidiary		$ 10,000,000
Additional commitment contingent upon certain conditions being met		5,000,000
Subsequent Event | ACP Financing VII, LLC | Line of Credit
Subsequent Event [Line Items]
Repayment of debt		$ 1,462,345