10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q/A

[x]     Quarterly Report Pursuant to Section 13 or 15(d) Securities Exchange Act of 1934 for Quarterly Period Ended September 30, 2019

-OR-

[ ]     Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the transition period from _________ to________

Commission File Number  000-49819

Global Arena Holding, Inc.

(Exact name of registrant as specified in its charter)

Delaware	33-0931599
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

208 East 51st Street, Suite 112, New York, NY	10022
(Address of principal executive offices)	(Zip Code)

(646) 801-6146

(Registrant's telephone number, including area code)

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes  [x]   No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   Yes [x]   No [ ]

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerate filer, or a small reporting company as defined by Rule 12b-2 of the Exchange Act):

Large accelerated filer        [  ]	Non-accelerated filer             [  ]
Accelerated filer                 [  ]	Smaller reporting company   [x]
	Emerging growth company   [  ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [  ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes  [ ]      No [x]

The number of outstanding shares of the registrant's common stock,

January 16, 2020:  Common Stock  -  985,539,957

EXPLANATORY NOTE

This amendment to the Form 10-Q, as filed on January 14, 2020, is being filed solely to correctly add the XBRL documentation.  No other changes have been made to the document.

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GLOBAL ARENA HOLDING, INC.

FORM 10-Q

For the three and nine months ended September 30, 2019

INDEX

PART 1 – FINANCIAL INFORMATION

	Page
Item 1.  Financial Statements (Unaudited)	5
Item 2.  Management's Discussion and Analysis of  Financial Condition and Results of Operations	27
Item 3.  Quantitative and Qualitative Disclosure  About Market Risk	32
Item 4.  Controls and Procedures	32

PART II – OTHER INFORMATION

Item 1.  Legal Proceedings	34
Item 1A.  Risk Factors	34
Item 2.  Unregistered Sales of Equity Securities and  Use of Proceeds	34
Item 3.  Defaults upon Senior Securities	34
Item 4.  Mine Safety Disclosures	34
Item 5.  Other Information	34
Item 6.  Exhibits	35
SIGNATURES	36

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PART I – FINANCIAL INFORMATION

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934.  These statements are based on management’s beliefs and assumptions, and on information currently available to management.  Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”  Forward-looking statements also include statements in which words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate,” “consider,” or similar expressions are used.

Forward-looking statements are not guarantees of future performance.  They involve risks, uncertainties, and assumptions.  Our future results and shareholder values may differ materially from those expressed in these forward-looking statements.  Readers are cautioned not to put undue reliance on any forward-looking statements.

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GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30,	December 31,
	2019	2018
	(unaudited)
ASSETS
Current Assets:
Cash and cash equivalents	$10,621	$43,574
Total current assets	10,621	43,574
Deposit for proposed acquisition	506,150	501,150
Investment	284,270	284,270
Other assets	3,346	3,346
TOTAL ASSETS	$804,387	$832,340
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Accounts payable	$295,766	$316,986
Accrued expenses	1,700,829	1,423,842
Convertible promissory notes payable,  net of debt discount of  $109,966 and $297,608	4,514,235	3,639,165
Promissory notes payable	230,000	230,000
Deferred revenue	12,750	12,000
Derivative liability	649,285	1,269,238
Total current liabilities	7,402,865	6,891,231
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value; 2,000,000 shares authorized;  Series B preferred stock; 250,000 shares authorized 60,000 and  60,000 issued and outstanding	60	60
Common stock, $0.001 par value; 1,000,000,000 shares authorized;  985,539,957 and 934,568,736 shares issued and outstanding	985,540	934,569
Additional paid-in capital	18,380,654	18,028,413
Accumulated deficit	(25,964,732)	(25,021,933)
Total stockholders' deficit	(6,598,478)	(6,058,891)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$804,387	$832,340

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2019 AND 2018

(UNAUDITED)

	Three Months Ended September 30,		Nine Months Ended September 30,
	2019	2018	2019	2018
Revenues:
Services	$220,928	$189,312	$376,438	$418,925
Operating expenses:
Salaries and benefits	122,832	-	297,676	9,613
Marketing and advertising	5,529	1,583	5,529	4,673
Software development	17,770	65,962	52,470	180,428
Professional fees	74,297	286,662	320,979	718,130
General and administrative	132,788	214,711	301,821	511,462
Printing	56,908	-	96,497	43,500
Total operating expenses	410,124	568,918	1,074,972	1,467,806
Loss from operations	(189,196)	(379,606)	(698,534)	(1,048,881)
Other expenses:
Interest expense and financing costs	(317,067)	(877,520)	(864,218)	(3,452,056)
Change in fair value of derivative liability	970,407	285,033	619,953	11,278,024
Total other expenses	653,340	(592,487)	(244,265)	7,825,968
Income (loss) before provision for taxes	464,144	(972,093)	(942,799)	6,777,087
Provision for income taxes	-	-	-	-
Net income (loss)	$464,144	$(972,093)	$(942,799)	$6,777,087
Weighted average shares outstanding –  basic and diluted	974,942,131	805,779,738	956,206,677	740,023,169
Earnings (loss) per share - basic  and diluted	$0.00	$(0.00)	$(0.00)	$0.01
	$0.00	$(0.00)	$(0.00)	$0.01

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

(UNAUDITED)

	Series B Preferred Stock			Common Stock				Paid-in		Accumulated		Stockholders'
	Shares		Amount	Shares		Amount		Capital		Shares		Amount
Balance, December 31, 2018	60,000	$	60	934,568,736	$	934,569	$	18,028,413	$	(25,021,933)	$	(6,058,891)
Issuance of common stock  for accrued interest				10,971,221		10,971		(4,827)				6,144
Allocated value of warrants  and beneficial conversion  feature related to issuance  of convertible debt								43,220				43,220
Net loss										(450,552)		(450,552)
Balance, March 31, 2019	60,000		60	945,539,957		945,540		18,066,806		(25,472,485)		(6,460,079)
Issuance of common stock  for accrued interest				15,000,000		15,000		-				15,000
Allocated value of warrants  and beneficial conversion  feature related to issuance  of convertible debt								199,386				199,386
Net loss										(956,391)		(956,391)
Balance, June 30, 2019	60,000		60	960,539,957		960,540		18,266,192		(26,428,876)		(7,202,084)
Issuance of common stock  for accrued interest				25,000,000		25,000		43,000				68,000
Allocated value of warrants  and beneficial conversion  feature related to issuance  of convertible debt								71,462				71,462
Net income										464,144		464,144
Balance, September  30, 2019	60,000	$	60	985,539,957	$	985,540	$	18,380,654	$	(25,964,732)	$	(6,598,478)

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GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

(UNAUDITED)

(Continued)

	Series B Preferred Stock			Common Stock				Paid-in		Accumulated		Stockholders'
	Shares		Amount	Shares		Amount		Capital		Shares		Amount
Balance, December  31, 2017	90,000	$	90	639,660,023	$	639,660	$	16,558,470	$	(32,941,453)	$	(15,743,233)
Issuance of common stock  for convertible promissory  notes and accrued interest				52,810,597		52,811		318,831				371,642
Issuance of common stock  for conversion of series B  preferred stock	(30,000)		(30)	30,743,885		30,744		(30,714)				-
Allocated value of warrants  and beneficial conversion  feature related to issuance  of convertible debt								378,364				378,364
Net income										6,719,388		6,719,388
Balance, March 31, 2018	60,000	$	60	723,214,505	$	723,215	$	17,224,951	$	(26,222,065)	$	(8,273,839)
Issuance of common stock  for convertible promissory  notes and accrued interest				39,004,755		39,004		96,339				135,343
Issuance of common stock  for settlement				10,000,000		10,000		108,000				118,000
Allocated value of warrants  and beneficial conversion  feature related to issuance  of convertible debt								63,636				63,636
Net income										1,029,792		1,029,792
Balance, June 30, 2018	60,000	$	60	772,219,260		772,219		17,492,926		(25,192,273)		(6,927,068)
Issuance of common stock  for convertible promissory  notes and accrued interest				56,313,955		56,314		53,686				110,000
Issuance of common stock  for settlement				20,489,615		20,490		36,881				57,371
Allocated value of warrants  and beneficial conversion  feature related to issuance  of convertible debt								270,981				270,981
Fair value of warrants  issued for services								14,603				14,603
Net loss										(972,093)		(972,093)
Balance, September  30, 2018	60,000	$	60	849,022,830	$	849,023	$	17,869,077	$	(26,164,366)	$	(7,446,206)

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2019 AND 2018

(UNAUDITED)

	Nine Months Ended September 30,
	2019	2018
OPERATING ACTIVITIES:
Net income (loss)	$(942,799)	$6,777,087
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Amortization of debt discount	501,710	1,512,261
Change in fair value of derivative liability	(619,953)	(11,278,024)
Non-cash financing costs	-	1,101,610
Convertible promissory notes payable issued for    penalty interest	-	398,676
Common stock issued for settlements	-	175,371
Fair value of warrants issued for services	-	14,603
Common stock issued for services	-	-
Change in current assets and liabilities:
Deferred revenue	750	114,010
Accounts payable	(21,220)	(1,480)
Accrued expenses	287,559	385,844
Net cash used in operating activities	(793,953)	(800,042)
INVESTING ACTIVITIES:
Payment of deposit for acquisition	(5,000)	(44,500)
Net cash used in investing activities	(5,000)	(44,500)
FINANCING ACTIVITIES:
Proceeds from convertible promissory notes payable	826,000	881,500
Repayment of convertible promissory notes payable	(60,000)	(22,500)
Net cash provided by financing activities	766,000	859,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(32,953)	14,458
CASH AND CASH EQUIVALENTS, BEGINNING BALANCE	43,574	20,887
CASH AND CASH EQUIVALENTS, ENDING BALANCE	$10,621	$35,345
CASH PAID FOR:
Interest	$12,250	$-
Income taxes	$-	$-
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Allocated value of warrants and beneficial conversion features    related to debt	$314,068	$2,469,618
Debt converted to common stock	$89,144	$616,985

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2019 AND 2018

(UNAUDITED)

NOTE 1 - ORGANIZATION

Organization and Business

Global Arena Holding, Inc. (formerly, “Global Arena Holding Subsidiary Corp.”) (“GAHI”), was formed in February 2009, in the state of Delaware.  GAHI and its subsidiaries (the “Company”) was previously a financial services firm and currently is focusing on the following businesses through these subsidiaries:

On February 25, 2015, Global Election Services, Inc. (“GES”), a wholly owned subsidiary was incorporated in the State of Delaware. GES provides comprehensive technology-enabled election services to organizations such as craft and trade organizations, labor unions, political parties, co-operatives and housing organizations, associations and professional societies, universities, and political organizations. GES has developed proprietary election software for a data storage and retrieval registration system to determine voter eligibility and prevent duplicate votes with In-Person digital signature capture, as well as scanning/tabulation software utilizing advanced OMR/OCR/Barcode imaging software featuring de-skewing, de-speckling and image correction. This system provides 3 types of audit capabilities. The hardware includes high speed optical scanners that are hard lined to a computer with all Wi-Fi disabled so the entire tabulation process occurs offline, eliminating the opportunity for hacking.

On May 20, 2015, the Company incorporated GAHI Acquisition Corp. as a wholly owned entity in the State of Delaware. Currently the Company, along with its software developers, is exploring blockchain technologies for voter registration, tabulation and election balloting.

Basis of Presentation

The unaudited condensed consolidated financial statements have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission.  The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the financial condition of the Company and its operating results for the respective periods. The condensed consolidated balance sheet at December 31, 2018 has been derived from the Company's audited consolidated financial statements. Certain information and footnote disclosures normally present in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018, filed with the Securities and Exchange Commission. The results for the nine months ended September 30, 2019

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are not necessarily indicative of the results to be expected for the full year ending December 31, 2019.

Going Concern

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the continuation of the Company as a going concern. The Company has generated recurring losses from operations and cash flow deficits from its operations since inception and has had to continually borrow to continue operating. In addition, certain of the Company’s debt is in default as of September 30, 2019. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or acquire or develop a business that generates sufficient positive cash flows from operations.  The Company continues to raise funds from the issuance of additional convertible promissory note. Management is hopeful that with their ability to raise additional funds that the Company should be able to continue as a going concern.

The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue as a going concern.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES and GAHI Acquisition Corp.  All significant intercompany accounts and transactions have been eliminated in consolidation.  

Basic and Diluted Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.  The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

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	September 30,
	2019	2018
Options	48,000,000	48,000,000
Warrants	466,276,590	461,839,515
Convertible notes	1,484,245,515	1,312,368,328
Total	1,998,522,105	1,822,207,843

Management Estimates

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 certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods.  Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.  

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Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital.  The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis.  The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.  

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

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Share-Based Compensation

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718-10, Compensation – Stock Compensation, and the conclusions reached by ASC 505-50, Equity – Equity-Based Payments to Non-Employees. 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 is reached or completion of performance by the provider of goods or services as defined by ASC 505-50.

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

Fair Value Measurements

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

· Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

· Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

· Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short term nature.

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

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The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2019 and December 31, 2018.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2019
Description		September 30, 2019		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	649,285	$	-	$	649,285	$	-
Total	$	649,285	$	-	$	649,285	$	-
		Fair Value		Fair Value Measurements at
		As of		December 31, 2018
Description		December 31, 2018		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	1,269,238	$	-	$	1,269,238	$	-
Total	$	1,269,238	$	-	$	1,269,238	$	-

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

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Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , which simplifies the accounting for share-based payments granted to nonemployees for goods and services and aligns most of the guidance on such payments to nonemployees with the requirements for share-based payments granted to employees. ASU 2018-07 is effective on January 1, 2019. Early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory, which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-16 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements as the Company did not have any lease arrangements that were subject to this new pronouncement.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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NOTE 3 - INVESTMENT

On October 20, 2015, the Company paid $125,000 in cash and issued to Nikolaos Spanos, 1,377,398 of its common stock (valued at $68,870) and 1,993,911 warrants to purchase its common shares at the exercise price of $0.10 per common share exercisable for three years (valued at $90,400).  The common shares and warrants are being issued for the purchase of 1,000,000 common shares of Blockchain Technologies Corporation (“BTC”).  Said common shares represent ten percent (10%) of the outstanding equity in BTC.  This investment is accounted for under the cost method.

NOTE 4 - PROMISSORY NOTES PAYABLE

In March 2014, the Company issued two promissory notes for a total of $230,000. The interest rate is the short-term applicable federal rate as determined by the Internal Revenue Service for the calendar month plus 10%. These two promissory notes are due on September 30, 2019, as amended.  The outstanding balance was $230,000 and $230,000 as of September 30, 2019 and December 31, 2018, respectively.

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NOTE 5 - CONVERTIBLE PROMISSORY NOTES PAYABLE

Convertible promissory notes payable at September 30, 2019 and December 31, 2018 consist of the following:

	September 30,	December 31,
	2019	2018
Convertible promissory notes with interest at 10% to 12% per annum, convertible into common shares at a fixed price ranging from $0.001 to $0.25 per share. Maturity dates through December 31, 2019, as amended. ($300,000 in default)	2,429,000	1,939,000
Convertible promissory notes with interest at 12% per annum, convertible into common shares at a price ranging from $0.08 to $0.14 or a 50% to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of September 30, 2019 the conversion price would be $0.0009 to $0.0011 per share).  Maturity dates through December 31, 2019, as amended. ($240,157 in default)	1,124,701	1,717,701
Convertible promissory notes with interest at 8% per annum, convertible into common shares at a fixed price of $0.02 per share. The maturity date is September 30, 2019, as amended.	203,000	213,572
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES. The maturity dates through August 7, 2010, as amended. ($417,500 in default)	867,500	591,500
Total convertible promissory notes payable	4,624,201	4,461,773
Unamortized debt discount	(109,966)	(297,608)
Convertible promissory notes payable, net discount	4,514,235	4,164,165
Less notes receivable collateralized by convertible promissory notes payable	-	(525,000)
	4,514,235	3,639,165
Less current portion	(4,514,235)	(3,639,165)
Long-term portion	-	-

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During the year ended December 31, 2018, the Company issued convertible promissory notes payable totaling $982,000 to one investor for which the Company received $335,000 in cash and notes receivable from the same investor totaling $575,000.  During the year ended December 31, 2018, the Company received $50,000 from a note receivable.  These convertible promissory notes payable also contained an original issue discount of $72,000.  Since the notes receivable were issued to the Company as payment for certain convertible promissory notes payable, the Company has not presented these notes receivable as an asset, but as an offset to the convertible promissory notes payable balance as the investor has the right of offset.  During the nine months ended September 30, 2019, the Company and the investor agreed to cancel convertible promissory notes payable for $525,000 and the notes receivable for $525,000.

A rollfoward of the convertible promissory notes payable from December 31, 2018 to September 30, 2019 is below:

Convertible promissory notes payable, December 31, 2018	$	3,639,165
Issued for cash		826,000
Repayment for cash		(60,000)
Conversion to common stock		(78,572)
Debt discount related to new convertible promissory notes		(314,068)
Amortization of debt discounts		501,710
Convertible promissory notes payable, September 30, 2019	$	4,514,235

NOTE 6 - DERIVATIVE FINANCIAL INSTRUMENTS

Certain of the Company’s convertible promissory notes payable are convertible into shares of the Company’s common stock at a percentage of the market price on the date of conversion.  The Company has determined that the variable conversion rate is an embedded derivative instrument. The Company uses the Black-Scholes valuation method to value the derivative instruments at inception and on subsequent valuation dates. Weighted average assumptions used to estimate fair values are as follows:

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		September 30,		December 31,
		2019		2018
Risk-free interest rate		1.75%		2.51%
Expected life of the options (Years)		0.01		0.43
Expected volatility		296%		314%
Expected dividend yield		0%		0%
Fair Value	$	649,285	$	1,269,238

A rollfoward of the derivative liability from December 31, 2018 to September 30, 2019 is below:

Derivative liabilities, December 31, 2018	$	1,269,238
Change in fair value of derivative liabilities		(619,953)
Derivative liabilities, September 30, 2019	$	649,285

NOTE 7- STOCKHOLDERS’ DEFICIT

Series B Preferred Stock

Pursuant to the Company’s Certificate of Incorporation, the Company has authorized 2,000,000 shares of $0.001 par value Preferred Stock.  The Company has designated 250,000 of the 2,000,000 shares as Series B Preferred Stock. The Series B Preferred stockholders are entitled to a cumulative stock dividend, up to a maximum of 10% additional common stock upon the conversion after one year.  The Series B Preferred Stock may be converted into common shares, at any time, at the option of the holder.  The conversion price shall be the greater of $0.01 or 90% of the lowest closing price during the five most recent trading days prior to conversion.  The number of common shares to be issued shall be the number of Series B Preferred shares times $10 per shares divided by the conversion price.  

During the year ended December 31, 2017, the Company sold 90,000 shares of Series B Preferred Stock for cash proceeds of $900,000.  During the year ended December 31, 2018, 30,000 of these preferred shares were converted into 30,743,885 shares of common stock

Common Stock

On April 28, 2016 the stockholders approved an amendment to the Company’s articles of incorporation to increase the number of authorized common shares from 100,000,000 to 1,000,000,000. In addition, the stockholders also approved an amendment to the Company’s Stock Awards Plan, originally filed June 27, 2011, which will increase the number of shares authorized to be issued under the Plan from 3,000,000 shares to 7,460,000 shares.

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During the nine months ended September 30, 2019, the Company issued 50,971,221 shares of common stock for convertible notes of $78,572 and accrued interest of $10,572.

Option Activity

A summary of the option activity is presented below:

			Weighted
		Weighted	Average
		Average	Remaining	Aggregate
	Number of	Exercise	Contractual	Intrinsic
	Options	Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2018	48,000,000	0.03	3.80	-
Granted	-
Exercised	-
Forfeited/Canceled	-
Outstanding, September 30, 2019	48,000,000	0.03	3.05	-
Exercisable, September 30, 2019	48,000,000	0.03	3.05	-

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Warrant Activity

A summary of warrant activity is presented below:

			Weighted
		Weighted	Average
		Average	Remaining	Aggregate
	Number of	Exercise	Contractual	Intrinsic
	Warrants	Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2018	466,276,590	0.013	1.95	14,560
Granted	104,200,000	0.004
Exercised	-
Forfeited/Canceled	(31,346,665)	0.040
Outstanding, September 30, 2019	539,129,925	0.010	1.42	143,067
Exercisable, September 30, 2019	539,129,925	0.010	1.42	143,067

During the nine months ended September 30, 2019, the Company issued a total of 104,200,000 warrants in connection with a new convertible promissory note payable. The fair values of the warrants were determined using the Black-Scholes option pricing model with the following assumptions:

·Expected life of 3 years 

·Volatility of 296% - 308%; 

·Dividend yield of 0%; 

·Risk free interest rate of 1.75% - 2.5%1 

NOTE 8 - COMMITMENTS AND CONTINGENCIES

The Company may be involved in legal proceedings in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance.

On October 10, 2013, GACOM settled a complaint with the National Futures Association for a fine of $50,000 for certain noncompliance with Commodity Futures Trading Commission regulations.  The fine has not been paid and is included in accounts payable and accrued expenses at September 30, 2019 and December 31, 2018.  The Company is currently attempting to adjudicate and settle this fine.

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On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed.  Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $ 25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018. The $200,000 settlement is in default, and is carried in the accounts payable, however the Company is in the process of settling the outstanding balance.

NOTE 9– AGREEMENTS

On June 28, 2018, the Company entered into an application development and services agreement with Synectic Advisors.  Under the terms of the agreement Synectic Advisors will connect the election software programs to the Blockchain. Under the terms of the agreement, the Company will pay $85,000, 4.99% of the Company’s common stock, upon approval of the corporate actions at the 2019 annual meeting, and a 6% net revenue participation. On August 2, 2018 the Company made a $20,000 payment and work is ongoing.  As of June 30, 2019, the Company is no longer pursuing this agreement.

On May 13, 2019, the Company entered into a joint venture agreement with Voting Portals, LLC (VP), a Florida limited liability company.  Pursuant to this agreement, the joint venture will be making use of the VP online e-voting web portal solutions and proprietary e-voting software programs to service and fulfill GES’s clients’ online elections and other e-voting events pursuant to the terms of the agreement, as well as any other ventures and relationships agreed to pursuant to the goals of the agreement. The Agreement was amended and as part of this agreement, the Company will be issuing 10,000,000 common shares to VP for services rendered, upon approval of the corporate actions at the 2019 annual meeting.  VP will own 100% of the rights to the software, while GES will be responsible for all administrative and other election procedures.  The Company is in the process of closing this transaction in the 1^st quarter of 2020.

On May 13, 2019, the Company amended the master services agreement with HCAS Technologies (the “MSA”), Under the MSA, the Company will be acquiring information technology services and management from HCAS Technologies, as well as retaining Mr. Magdiel Rodriguez to act as Chief Information Officer. Pursuant to this Amended MSA, the Company will issue a total of 30,000,000 warrants to purchase the Company’s common shares at a price of $0.005 as consideration for the services of HCAS and Mr. Magdiel. The Company is in the process of closing this transaction in the 1^st quarter of 2020.

On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”).  Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC.  The Company will pay $550,000, of which $506,150 has already been paid, and issue 20,000,000 common shares to purchase these assets under this APA. The Company is in the process of closing this transaction in the 1^st quarter of 2020.

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On June 19, 2019, Global Election Services, Inc. signed an engagement letter with Blockchain Valley Ventures (“BVV”) of Zug Switzerland. Under the terms of the agreement, GES will pay BVV 50,000 Swiss Francs (CHF) and BVV will serve as an advisor in connection with a Voter Registration, Voter Authentication, and Voter Eligibility using a Blockchain Platform primarily covering the following matters:

(a)  Development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies such as Phoenix Systems AG, Securosys AG and others as well as any subject matter expert to be invited by Global Election Services Inc.

(b)  Development of a high-level technology solution architecture and its requirements for the blockchain based voting registration platform with inputs from third party blockchain technology.

(c)  Documentation of the results of (a) and (b) in order to provide the basis of the technical development of the platform.

(d) Development of an implementation recommendation with respect to Voting on the Blockchain Platform.

(e) Legal facilitation with respect to outside tax and legal advisors in connection with compliance with local and international regulation.

(f) Project Management during the engagement.

This will be delivered as a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation;

BVV is a Crypto Valley, Switzerland based venture capital firm who consists of highly successful entrepreneurs, finance experts, blockchain technology experts and ICO experienced analysts and consultants. The documents created will be used by GES, to create a Minimal Viable Product. This Product, along with GES licensing rights on GES existing Registration and Tabulation Software will be owned by GES.

On June 27^th 2019 BVV and GES signed and amended agreement calling for a $ 25,000 CHF Payment for the development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies, and a $ 25,000 CHF payment upon completion of the engagement. GES made payments of $ 25,000 CHF payment.

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On September 12, 2019, representatives of GES attended a Blockchain workshop in Zurich Switzerland to discuss the specifics of using the Blockchain in the Elections Industry. GES representatives met with a Blockchain Technology Companies who have technology solution architecture and its requirements for the blockchain based on a voting registration platform. Currently this Blockchain Development is still being developed and GES and BVV are working on a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation.

On June 15, 2019 Global Election Services Inc., (“GES”) entered into a Term Sheet to create a joint venture with TrueVote, Inc. Under the terms of the agreement GES will invest $50,000 into a 24 Month Debenture and issue a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive 3 million common shares of TrueVote, representing 30% of TrueVote Inc.  

TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable.

Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company on December 17, 2019 paid $ 40,000 to True Vote. As of the date of this filing the Company will pay an additional $ 10,000 and a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1^st quarter of 2020.

On June 7, 2019, the Company’s second subsidiary, GAHI Acquisition Corp. (GAHI) was authorized by the Board of Directors of GAHC to infuse an initial deposit of $50,000 into the subsidiary for general capital and administrative expenses. GAHI will be repurposed in order to explore potential new business ventures in an effort to increase shareholder value. GAHC will cause GAHI to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. The Company added Mr. Jason N. Old to the GAHI Acquisition Board as a Director.

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On November 28, 2019 the Board of Directors of GAHC authorized the termination of the transaction previously authorized to infuse an initial deposit of $50,000 into GAHI for general capital and administrative expenses and have GAHI repurposed in order to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. GAHI Acquisition will remain a 100% subsidiary of Global Arena Holding Inc. and will focus on Blockchain related Companies for Investments and Acquisition.

NOTE 10– SUBSEQUENT EVENTS

Subsequent to September 30, 2019, the Company received $300,000 from the issuance of a convertible note and issued 153,846,000 warrants.

On October 11, 2019 the Company’s shareholders approved an increase of the Company’s authorized shares by 1 Billion Common Shares. The Board of Directors John S. Matthews, Martin Doane, and Facundo Bacardi were elected to serve for 2020.

On October 21, 2019 the Company’s subsidiary Global Elections Services was retained to administer the North Dakota Dem-NPL Presidential Primary. GES will be handling a hybrid election where eligible voters in the state of North Dakota will have the option to call a GES managed call center to request a mail ballot for a period leading up to election day. On Election Day, GES will supervise 14 in-person voting locations around the state and upon polls closing, GES will process and tabulate all the ballots and report results for the state’s Democratic nominee. This contract is not material to the Company’s future earnings.

The Board authorized the forming of Tidewater Energy Group Inc. on November 18, 2019, a Delaware C Corporation, and appointed John S. Matthews and Jason Old as Board members. The Company is being formed to explore opportunities in the oil, gas, mineral and energy business.

Tidewater will be authorized to have 40,000,000 million shares in total, par value $0.001.

Tidewater will issue 10,000,000 million common shares to the following individuals:

-Global Arena Holding Inc. 5,100,000 common shares. (51%) 

-Thomas Kivisto 3,150,000 common shares. (31.5%) 

-Jason Old 1,250,000 common shares (12.5) 

-Thirty-One Ten Investments 500,000 common shares (5%) 

The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses. This transaction closed in the 1^st Quarter of 2020.

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ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward-looking Statements

Statements in this Management’s Discussion and Analysis of Financial Condition and Results of Operation, as well as in certain other parts of this Quarterly Report on Form 10-Q (as well as information included in oral statements or other written statements made or to be made by the Company) that look forward in time, are forward-looking statements made pursuant to the safe harbor provisions of the Private Litigation Reform Act of 1995. Forward-looking statements include statements concerning plans, objectives, goals, strategies, future events or performance, expectations, predictions, and assumptions and other statements that are other than statements of historical facts. Although The Company believes such forward-looking statements are reasonable, it can give no assurance that any forward-looking statements will prove to be correct.  Such forward-looking statements are subject to, and are qualified by, known and unknown risks, uncertainties and other factors that could cause actual results, performance or achievements to differ materially from those expressed or implied by those statements. These risks, uncertainties and other factors include, but are not limited to the Company’s ability to estimate the impact of competition and of industry consolidation and risks, uncertainties and other factors set forth in the Company’s filings with the Securities and Exchange Commission, including without limitation to our Annual Report on Form 10-K.

GAHI undertakes no obligation to update forward-looking statements to reflect events or circumstances occurring after the date of this Form 10-Q.

Critical Accounting Policies

The Company’s financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses. These estimates and assumptions are affected by management's applications of accounting policies. Critical accounting policies for the Company include revenue recognition, valuation of convertible promissory notes and related warrants, stock and stock option compensation, estimates, and derivative financial instruments.

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES and GAHI Acquisition Corp.  All significant intercompany accounts and transactions have been eliminated in consolidation.  

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

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Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital.  The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis.  The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.  

Share-Based Compensation

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718-10, Compensation – Stock Compensation, and the conclusions reached by ASC 505-50, Equity – Equity-Based Payments to Non-Employees. 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 is reached or completion of performance by the provider of goods or services as defined by ASC 505-50.

Recent Accounting Pronouncements

In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , which simplifies the accounting for share-based payments granted to nonemployees for goods and

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services and aligns most of the guidance on such payments to nonemployees with the requirements for share-based payments granted to employees. ASU 2018-07 is effective on January 1, 2019. Early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory , which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-16 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements as the Company did not have any lease arrangements that were subject to this new pronouncement.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Trends and Uncertainties

The Company currently has minimal revenues and operations and is investigating potential businesses and companies for acquisition to create and/or acquire a sustainable business. Our ability to acquire or create a sustainable business may be adversely affected by our current financial conditions, availability of capital and/ or loans, general economic conditions which can be cyclical in nature along with prolonged recessionary periods, and other economic and political situations.  

The Company has generated recurring losses and cash flow deficits from its operations since inception and has had to continually borrow to continue operations. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or generate positive cash flows from operations.  As further described in “Liquidity and Capital Resources”, management believes that it will be successful in obtaining additional financing, from which the proceeds will be primarily used to execute its new operating plans. The Company plans to use its available cash and new financing to develop and execute its new business plan and hopefully create and maintain a self-sustaining business.  However, the Company can give no assurances that it will be successful in achieving its plans or if financing will be available or, if available, on terms acceptable to the Company, or at all.  Should the Company not be successful in obtaining the necessary financing to fund its operations, and ultimately achieve adequate profitability and cash flows from operations, the Company would need to curtail certain or all of its operating activities.  

There are no trends, events or uncertainties that have had or are reasonably expected to have a material impact on the net sales or revenues or income from continuing operations. There are no

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significant elements of income or loss that do not arise from our continuing operations except for the fair value change on derivative financial instruments and settlement on arbitration.  

The rapid advances in computing and telecommunications technology over the past several decades have brought with them increasingly sophisticated methods of delivering financial services through electronic channels. Along with these advances, though, have come risks regarding the integrity and privacy of data, and these risks apply to financial institutions, probably more than any other industry, falling into the general classification of cybersecurity. While it is not possible for anyone to give an absolute guarantee that data will not be compromised, when applicable, the Company shall utilize third-party service providers to secure the Company’s financial and personal data; the Company believes that third-party service providers provide reasonable assurance that the financial and personal data that they hold are secure.

Liquidity and Capital Resources

As of September 30, 2019, the Company has an accumulated deficit of $25,964,732 and a working capital deficit of $7,392,244.  Our ability to continue as a going concern depends upon whether we can ultimately attain profitable operations, generate sufficient cash flow to meet our obligations, and obtain additional financing as needed.

For the nine months ended September 30, 2019, the Company recorded a net loss of $942,799.  We recorded an amortization of debt discount of $501,710.   We recorded a gain from the change in fair value of derivative liability of $619,953.  We had an increase in accounts payable and accrued expenses of $266,339 and a decrease in deferred revenue of $750.  As a result, we had net cash used in operating activities of $793,953 for the nine months ended September 30, 2019.

For the nine months ended September 30, 2019, we paid $5,000 for an acquisition deposit.  

For the nine months ended September 30, 2019, we received $826,000 as proceeds from the issuance of convertible promissory notes payable and repaid $60,000 of such convertible notes.  As a result, we had net cash provided by financing activities of $766,000 for the period.

Management believes that it will be able to continue its operations and further advance its acquisition plans. However, management cannot give assurances that such plans will materialize and be successful in the near term or on terms advantageous to the Company, or at all. Should the Company not be successful in its new business plans or obtain additional financing, the Company would need to curtail certain or all of its operating activities.

The Company’s continuation as a going concern is dependent upon its ability to ultimately attain profitable operations, generate sufficient cash flow to meet its obligations, and obtain additional financing as may be required. Our auditors for the years ended December 31, 2018 and 2017 have included a “going concern” modification in their auditors’ reports.  A “going concern” modification may make it more difficult for us to raise funds when needed. The outcome of this uncertainty cannot presently be determined.

The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. There can be no assurance that management will be successful in implementing its business plan or that the successful implementation of such business plan will actually improve our operating results.

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Results of operations for the three months ended September 30, 2019 compared to the three months ended September 30, 2018

Revenues for the three months ended September 30, 2019 were $220,928 compared to $189,312 for the three months ended September 30, 2018, an increase of $31,616.  The majority of our clients hold elections on a three year cycle.  This increase in revenues is due primarily to more elections held during the three month period in 2019.

Salaries and benefits totaled $122,832 for the three months ended September 30, 2019 compared to $0 for the three months ended September 30, 2018, an increase of $122,832.  This increase was due primarily to employment agreements entered into with our key employees.

Professional fees for the three months ended September 30, 2019 totaled $74,297 compared to $286,662 for the three months ended September 30, 2018, a decrease of $212,365.  This decrease is primarily due to a reduction in legal fees during the three months ended September 30, 2019.

For the three months ended September 30, 2019, we incurred marketing and advertising expenses of $5,529 compared to the $1,583 in the three months ended September 30, 2018.  We incurred software development expenses of $17,770 in 2019 compared to $65,962 in 2018, we incurred printing costs of $56,908 in 2019 compared to $0 in 2018, and we incurred general and administrative expenses of $132,788 in 2019 compared to $214,711 in 2018.  These decreases are all due to efforts to reduce overhead during the three months ended September 30, 2019.

Total operating expenses for the three months ended September 30, 2019 were $410,124 compared to $568,918 for the three months ended September 30, 2018, a decrease of $158,794 principally due to reasons discussed above.

Results of operations for the nine months ended September 30, 2019 compared to the nine months ended September 30, 2018

Revenues for the nine months ended September 30, 2019 were $376,438 compared to $418,925 for the nine months ended September 30, 2018, a decrease of $42,487.  The majority of our clients hold elections on a three year cycle.  This decrease in revenues is due primarily to fewer elections held during the six month period in 2019.

Salaries and benefits totaled $297,676 for the nine months ended September 30, 2019 compared to $9,613 for the nine months ended September 30, 2018, an increase of $288,063.  This increase was due primarily to employment agreements entered into with our key employees.

Professional fees for the nine months ended September 30, 2019 totaled $320,979 compared to $718,130 for the nine months ended September 30, 2018, a decrease of $397,151.  This decrease is primarily due to the reduced legal activities during the nine months ended September 30, 2019.

For the nine months ended September 30, 2019, we incurred marketing and advertising expenses of $5,529 compared to the $4,673 in the nine months ended September 30, 2018.  We incurred software development expenses of $52,470 in 2019 compared to $180,428 in 2018, we incurred printing costs of $96,497 in 2019 compared to $43,500 in 2018, and we incurred general and administrative expenses of $301,821 in 2019 compared to $511,462 in 2018.  These decreases are all due to efforts to reduce overhead during the nine months ended September 30, 2019.

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Total operating expenses for the nine months ended September 30, 2019 were $1,074,972 compared to $1,467,806 for the nine months ended September 30, 2018, a decrease of $392,834 principally due to reasons discussed above.

Item 3.  Quantitative and Qualitative Disclosures About Market Risk

Not applicable for smaller reporting companies.

Item 4.  Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our chief executive officer and chief financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of September 30, 2019.

We do not have sufficient segregation of duties within accounting functions, which is a basic internal control.  Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible.  However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals.  Based on this evaluation, our chief executive officer and chief financial officer have concluded such controls and procedures to be not effective as of September 30, 2019 to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Evaluation of Changes in Internal Control over Financial Reporting

Our chief executive officer and chief financial officer have evaluated changes in our internal controls over financial reporting that occurred during the nine months ended September 30, 2019.  Based on that evaluation, our chief executive officer and chief financial officer, or those persons performing similar functions, did not identify any change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

32

Important Considerations

The effectiveness of our disclosure controls and procedures and our internal control over financial reporting is subject to various inherent limitations, including cost limitations, judgments used in decision making, assumptions about the likelihood of future events, the soundness of our systems, the possibility of human error, and the risk of fraud. Moreover, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions and the risk that the degree of compliance with policies or procedures may deteriorate over time.

Because of these limitations, there can be no assurance that any system of disclosure controls and procedures or internal control over financial reporting will be successful in preventing all errors or fraud or in making all material information known in a timely manner to the appropriate levels of management.

33

PART II - OTHER INFORMATION

Item 1.   Legal Proceedings  

The Company may be involved in legal proceedings in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance.

On October 10, 2013, GACOM settled a complaint with the National Futures Association for a fine of $50,000 for certain noncompliance with Commodity Futures Trading Commission regulations.  The fine has not been paid and is included in accounts payable and accrued expenses.  The Company is currently attempting to adjudicate and settle this fine.

On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed.  Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $ 25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018. The $ 200,000 settlement is in default, and is carried in the accounts payable, however the Company is in the process of settling the outstanding balance.

Item 1A.  Risk Factors

Not applicable for smaller reporting company

Item 2.   Unregistered Sales of Equity Securities and Use of Proceeds

During the three months ended September 30, 2019, the Company issued 25,000,000 shares of common stock for debt of $68,000.

The above shares were issued in reliance upon the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended, for transactions not involving a public offering.

Item 3.   Defaults Upon Senior Securities  

Not applicable

Item 4.  Mine Safety Disclosures

Not applicable

Item 5.   Other Information  

None 

34

Item 6.   Exhibits

Exhibit 31* - Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of

 2002

Exhibit 32* - Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of

 2002

101.SCH**   XBRL Taxonomy Extension Schema Document

101.CAL**   XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF**   XBRL Taxonomy Extension Definition Linkbase Document

101.LAB**   XBRL Taxonomy Extension Label Linkbase Document

101.PRE**   XBRL Taxonomy Extension Presentation Linkbase Document

*  Filed herewith

**XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections. To be filed by amendment.

35

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: January 16, 2020

Global Arena Holding, Inc.

/s/John Matthews

  John Matthews

  Chief Executive Officer

  Chief Financial Officer

36

EX-31

302 CERTIFICATION

I, John Matthews, certify that:

         1. I have reviewed this quarterly report on Form 10-Q of Global Arena Holding, Inc.;

         2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

         3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

         4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

      a)  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

      b)  Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

      c)  Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report, our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

      d)  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

         5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

         a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

         b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

Date: January 16, 2020

/s/John Matthews

John Matthews

Chief Executive Officer

Chief Financial Officer

EX-32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Global Arena Holding, Inc. (the "Company") on Form 10-Q for the three and nine months ended September 30, 2019 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, John Matthews, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

            (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

            (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/John Matthews

John Matthews

Chief Executive Officer

Chief Financial Officer

January 16, 2020

XML

Stockholders' Deficit (Common Stock) (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Apr. 28, 2016	Apr. 27, 2016
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common Stock [Member]
Common stock, shares authorized			1,000,000,000	100,000,000
Stock issued in conversion of debt, shares	50,971,221
Stock issued in conversion of debt, value	$ 78,572
Accrued interest portion of debt converted into common stock	$ 10,572
Common Stock [Member] | Stock Awards Plan [Member]
Shares authorized to be issued under stock award plan			7,460,000	3,000,000

XML

Derivative Financial Instruments (Schedule Of Changes In Fair Value Of Financial Derivatives) (Details) - Derivative Financial Instruments, Liabilities [Member]	9 Months Ended
	Sep. 30, 2019 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liabilities, December 31, 2018	$ 1,269,238
Change in fair value of derivative liabilities	(619,953)
Derivative liabilities, September 30, 2019	$ 649,285

XML

Subsequent Events (Narrative) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Jan. 15, 2020	Sep. 30, 2019	Sep. 30, 2018	Nov. 18, 2019	Oct. 11, 2019	Dec. 31, 2018
Subsequent Event [Line Items]
Proceeds from issuance of convertible note		$ 826,000	$ 881,500
Common stock, par value		$ 0.001				$ 0.001
Common stock, shares issued		985,539,957				934,568,736
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of warrants issued	153,846,000
Number of common shares authorized					1,000,000,000
Subsequent Event [Member] | Tidewater Energy Group Inc [Member]
Subsequent Event [Line Items]
Number of common shares authorized				40,000,000
Common stock, par value				$ 0.001
Common stock, shares issued				10,000,000
Amount of investment for general capital and administrative expenses.	$ 50,000
Subsequent Event [Member] | Tidewater Energy Group Inc [Member] | Global Arena Holding Inc [Member]
Subsequent Event [Line Items]
Common stock, shares issued				5,100,000
Common shares, ownership percentage				51.00%
Subsequent Event [Member] | Tidewater Energy Group Inc [Member] | Thomas Kivisto [Member]
Subsequent Event [Line Items]
Common stock, shares issued				3,150,000
Common shares, ownership percentage				31.50%
Subsequent Event [Member] | Tidewater Energy Group Inc [Member] | Jason Old [Member]
Subsequent Event [Line Items]
Common stock, shares issued				1,250,000
Common shares, ownership percentage				12.50%
Subsequent Event [Member] | Tidewater Energy Group Inc [Member] | Thirty One Ten Investments [Member]
Subsequent Event [Line Items]
Common stock, shares issued				500,000
Common shares, ownership percentage				5.00%
Subsequent Event [Member] | Convertible Note [Member]
Subsequent Event [Line Items]
Proceeds from issuance of convertible note	$ 300,000

XML

Derivative Financial Instruments

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE FINANCIAL INSTRUMENTS

NOTE 6 - DERIVATIVE FINANCIAL INSTRUMENTS
 

Certain of the Company’s convertible promissory notes payable are convertible into shares of the Company’s common stock at a percentage of the market price on the date of conversion. The Company has determined that the variable conversion rate is an embedded derivative instrument. The Company uses the Black-Scholes valuation method to value the derivative instruments at inception and on subsequent valuation dates. Weighted average assumptions used to estimate fair values are as follows:

 

		September 30,		December 31,
		2019		2018
Risk-free interest rate		1.75%		2.51%
Expected life of the options (Years)		0.01		0.43
Expected volatility		296%		314%
Expected dividend yield		0%		0%
Fair Value	$	649,285	$	1,269,238

A rollfoward of the derivative liability from December 31, 2018 to September 30, 2019 is below:

Derivative liabilities, December 31, 2018	$	1,269,238
Change in fair value of derivative liabilities		(619,953)
Derivative liabilities, September 30, 2019	$	649,285

XML

Subsequent Events

9 Months Ended

Sep. 30, 2019

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 10– SUBSEQUENT EVENTS

Subsequent to September 30, 2019, the Company received $300,000 from the issuance of a convertible note and issued 153,846,000 warrants.

On October 11, 2019 the Company’s shareholders approved an increase of the Company’s authorized shares by 1 Billion Common Shares. The Board of Directors John S. Matthews, Martin Doane, and Facundo Bacardi were elected to serve for 2020.

On October 21, 2019 the Company’s subsidiary Global Elections Services was retained to administer the North Dakota Dem-NPL Presidential Primary. GES will be handling a hybrid election where eligible voters in the state of North Dakota will have the option to call a GES managed call center to request a mail ballot for a period leading up to election day. On Election Day, GES will supervise 14 in-person voting locations around the state and upon polls closing, GES will process and tabulate all the ballots and report results for the state’s Democratic nominee. This contract is not material to the Company’s future earnings.

The Board authorized the forming of Tidewater Energy Group Inc. on November 18, 2019, a Delaware C Corporation, and appointed John S. Matthews and Jason Old as Board members. The Company is being formed to explore opportunities in the oil, gas, mineral and energy business.

Tidewater will be authorized to have 40,000,000 million shares in total, par value $0.001.

Tidewater will issue 10,000,000 million common shares to the following individuals:
 

-         Global Arena Holding Inc.                                              5,100,000 common shares. (51%)

-         Thomas Kivisto                                                            3,150,000 common shares. (31.5%)

-         Jason Old                                                            1,250,000 common shares (12.5)

-         Thirty-One Ten Investments                                             500,000 common shares (5%)

The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses. This transaction closed in the 1^st Quarter of 2020.

XML

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Jan. 15, 2020
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	This amendment to the Form 10-Q, as filed on January 14, 2020, is being filed solely to correctly add the XBRL documentation. No other changes have been made to the document.
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Current Fiscal Year End Date	--12-31
Entity File Number	000-49819
Entity Registrant Name	Global Arena Holding, Inc.
Entity Central Index Key	0001138724
Entity Tax Identification Number	33-0931599
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	208 East 51st Street
Entity Address, Address Line Two	Suite 112
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	646
Local Phone Number	801-6146
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 Common Stock, Shares Outstanding		985,539,957

XML

Condensed Consolidated Statements Of Stockholders' Equity Deficit (Unaudited) - USD ($)	Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance preferred stock, shares at Dec. 31, 2017	90,000
Balance common stock, shares at Dec. 31, 2017		639,660,023
Balance, value at Dec. 31, 2017	$ 90	$ 639,660	$ 16,558,470	$ (32,941,453)	$ (15,743,233)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			378,364		378,364
Issuance of common stock for convertible promissory notes and accrued interest, shares		52,810,597
Issuance of common stock for convertible promissory notes and accrued interest, value		$ 52,811	318,831		371,642
Issuance of common stock for conversion of series B preferred stock, shares	(30,000)	30,743,885
Issuance of common stock for conversion of series B preferred stock, value	$ (30)	$ 30,744	(30,714)
Net income (loss)				6,719,388	6,719,388
Balance preferred stock , shares at Mar. 31, 2018	60,000
Balance common stock, shares at Mar. 31, 2018		723,214,505
Balance, value at Mar. 31, 2018	$ 60	$ 723,215	17,224,951	(26,222,065)	(8,273,839)
Balance preferred stock, shares at Dec. 31, 2017	90,000
Balance common stock, shares at Dec. 31, 2017		639,660,023
Balance, value at Dec. 31, 2017	$ 90	$ 639,660	16,558,470	(32,941,453)	(15,743,233)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt					2,469,618
Net income (loss)					6,777,087
Balance preferred stock , shares at Sep. 30, 2018	60,000
Balance common stock, shares at Sep. 30, 2018		849,022,830
Balance, value at Sep. 30, 2018	$ 60	$ 849,023	17,869,077	(26,164,366)	(7,446,206)
Balance preferred stock, shares at Mar. 31, 2018	60,000
Balance common stock, shares at Mar. 31, 2018		723,214,505
Balance, value at Mar. 31, 2018	$ 60	$ 723,215	17,224,951	(26,222,065)	(8,273,839)
Issuance of common stock for accrued interest, shares		39,004,755
Issuance of common stock for accrued interest, value		$ 39,004	96,339		135,343
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			63,636		63,636
Issuance of common stock for settlement, shares		10,000,000
Issuance of common stock for settlement, value		$ 10,000	108,000		118,000
Net income (loss)				1,029,792	1,029,792
Balance preferred stock , shares at Jun. 30, 2018	60,000
Balance common stock, shares at Jun. 30, 2018		772,219,260
Balance, value at Jun. 30, 2018	$ 60	$ 772,219	17,492,926	(25,192,273)	(6,927,068)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			270,981		270,981
Issuance of common stock for convertible promissory notes and accrued interest, shares		56,313,955
Issuance of common stock for convertible promissory notes and accrued interest, value		$ 56,314	53,686		110,000
Issuance of common stock for settlement, shares		20,489,615
Issuance of common stock for settlement, value		$ 20,490	36,881		57,371
Fair value of warrants issued for services			14,603		14,603
Net income (loss)				(972,093)	(972,093)
Balance preferred stock , shares at Sep. 30, 2018	60,000
Balance common stock, shares at Sep. 30, 2018		849,022,830
Balance, value at Sep. 30, 2018	$ 60	$ 849,023	17,869,077	(26,164,366)	$ (7,446,206)
Balance preferred stock, shares at Dec. 31, 2018	60,000
Balance common stock, shares at Dec. 31, 2018		934,568,736			934,568,736
Balance, value at Dec. 31, 2018	$ 60	$ 934,569	18,028,413	(25,021,933)	$ (6,058,891)
Issuance of common stock for accrued interest, shares		10,971,221
Issuance of common stock for accrued interest, value		$ 10,971	(4,827)		6,144
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			43,220		43,220
Net income (loss)				(450,552)	(450,552)
Balance preferred stock , shares at Mar. 31, 2019	60,000
Balance common stock, shares at Mar. 31, 2019		945,539,957
Balance, value at Mar. 31, 2019	$ 60	$ 945,540	18,066,806	(25,472,485)	$ (6,460,079)
Balance preferred stock, shares at Dec. 31, 2018	60,000
Balance common stock, shares at Dec. 31, 2018		934,568,736			934,568,736
Balance, value at Dec. 31, 2018	$ 60	$ 934,569	18,028,413	(25,021,933)	$ (6,058,891)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt					314,068
Net income (loss)					$ (942,799)
Balance preferred stock , shares at Sep. 30, 2019	60,000
Balance common stock, shares at Sep. 30, 2019		985,539,957			985,539,957
Balance, value at Sep. 30, 2019	$ 60	$ 985,540	18,380,654	(25,964,732)	$ (6,598,478)
Balance preferred stock, shares at Mar. 31, 2019	60,000
Balance common stock, shares at Mar. 31, 2019		945,539,957
Balance, value at Mar. 31, 2019	$ 60	$ 945,540	18,066,806	(25,472,485)	(6,460,079)
Issuance of common stock for accrued interest, shares		15,000,000
Issuance of common stock for accrued interest, value		$ 15,000			15,000
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			199,386		199,386
Net income (loss)				(956,391)	(956,391)
Balance preferred stock , shares at Jun. 30, 2019	60,000
Balance common stock, shares at Jun. 30, 2019		960,539,957
Balance, value at Jun. 30, 2019	$ 60	$ 960,540	18,266,192	(26,428,876)	(7,202,084)
Issuance of common stock for accrued interest, shares		25,000,000
Issuance of common stock for accrued interest, value		$ 25,000	43,000		68,000
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			71,462		71,462
Net income (loss)				464,144	$ 464,144
Balance preferred stock , shares at Sep. 30, 2019	60,000
Balance common stock, shares at Sep. 30, 2019		985,539,957			985,539,957
Balance, value at Sep. 30, 2019	$ 60	$ 985,540	$ 18,380,654	$ (25,964,732)	$ (6,598,478)

XML

Convertible Promissory Notes Payable (Schedule Of Rollfoward Of Convertible Promissory Notes Payable) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Debt Instrument [Line Items]
Convertible promissory notes payable, December 31, 2018	$ 3,639,165
Repayment for cash	(60,000)	$ (22,500)
Amortization of debt discount	501,710	$ 1,512,261
Convertible promissory notes payable, September 30, 2019	4,514,235
Convertible Promissory Notes Payable [Member]
Debt Instrument [Line Items]
Convertible promissory notes payable, December 31, 2018	3,639,165
Issued for cash	826,000
Repayment for cash	(60,000)
Conversion to common stock	(78,572)
Debt discount related to new convertible promissory notes	(314,068)
Amortization of debt discount	501,710
Convertible promissory notes payable, September 30, 2019	$ 4,514,235

XML

Derivative Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Valuation Techniques Used in Determining Fair Value of Derivative Liability

 

		September 30,		December 31,
		2019		2018
Risk-free interest rate		1.75%		2.51%
Expected life of the options (Years)		0.01		0.43
Expected volatility		296%		314%
Expected dividend yield		0%		0%
Fair Value	$	649,285	$	1,269,238

Schedule of Changes in Fair Value of Financial Derivatives

A rollfoward of the derivative liability from December 31, 2018 to September 30, 2019 is below:

Derivative liabilities, December 31, 2018	$	1,269,238
Change in fair value of derivative liabilities		(619,953)
Derivative liabilities, September 30, 2019	$	649,285

XML

Investment (Narrative) (Details) - USD ($)		3 Months Ended
	Oct. 20, 2015	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018
Summary of Investment Holdings [Line Items]
Stock issued in connection with investment, value		$ 68,000	$ 15,000	$ 6,144	$ 135,343
Common Stock [Member]
Summary of Investment Holdings [Line Items]
Stock issued in connection with investment, shares		25,000,000	15,000,000	10,971,221	39,004,755
Stock issued in connection with investment, value		$ 25,000	$ 15,000	$ 10,971	$ 39,004
Investment With Blockchain Technologies Corporation [Member]
Summary of Investment Holdings [Line Items]
Cash payment for investments	$ 125,000
Cost method investment description	The common shares and warrants are being issued for the purchase of 1,000,000 common shares of Blockchain Technologies Corporation ("BTC").  Said common shares represent ten percent (10%) of the outstanding equity in BTC.  This investment is accounted for under the cost method.
Investment, shares	1,000,000
Percentage of investment ownership	10.00%
Investment With Blockchain Technologies Corporation [Member] | Warrant [Member]
Summary of Investment Holdings [Line Items]
Stock issued in connection with investment, shares	1,993,911
Stock issued in connection with investment, value	$ 90,400
Investments Warrants Exercise Price	$ 0.10
Exercise price of warrants	3 years
Investment With Blockchain Technologies Corporation [Member] | Common Stock [Member]
Summary of Investment Holdings [Line Items]
Stock issued in connection with investment, shares	1,377,398
Stock issued in connection with investment, value	$ 68,870

XML

Investment

9 Months Ended

Sep. 30, 2019

Investments, All Other Investments [Abstract]

INVESTMENT

NOTE 3 - INVESTMENT
 

On October 20, 2015, the Company paid $125,000 in cash and issued to Nikolaos Spanos, 1,377,398 of its common stock (valued at $68,870) and 1,993,911 warrants to purchase its common shares at the exercise price of $0.10 per common share exercisable for three years (valued at $90,400).  The common shares and warrants are being issued for the purchase of 1,000,000 common shares of Blockchain Technologies Corporation ("BTC").  Said common shares represent ten percent (10%) of the outstanding equity in BTC.  This investment is accounted for under the cost method.

XML

Stockholders' Deficit (Tables)

9 Months Ended

Sep. 30, 2019

Stockholders Deficit

Summary of Stock Option Activity

A summary of the option activity is presented below:

			Weighted
		Weighted	Average
		Average	Remaining	Aggregate
	Number of	Exercise	Contractual	Intrinsic
	Options	Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2018	48,000,000	0.03	3.80	—
Granted	—
Exercised	—
Forfeited/Canceled	—
Outstanding, September 30, 2019	48,000,000	0.03	3.05	—
Exercisable, September 30, 2019	48,000,000	0.03	3.05	—

Summary of Warrant Activity

A summary of warrant activity is presented below:

			Weighted
		Weighted	Average
		Average	Remaining	Aggregate
	Number of	Exercise	Contractual	Intrinsic
	Warrants	Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2018	466,276,590	0.013	1.95	14,560
Granted	104,200,000	0.004
Exercised	—
Forfeited/Canceled	(31,346,665)	0.040
Outstanding, September 30, 2019	539,129,925	0.010	1.42	143,067
Exercisable, September 30, 2019	539,129,925	0.010	1.42	143,067

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Promissory Notes Payable (Narrative) (Details) - USD ($)	1 Months Ended
	Mar. 31, 2014	Sep. 30, 2019	Dec. 31, 2018
Short-term Debt [Line Items]
Promissory notes payable		$ 230,000	$ 230,000
Two Promissory Notes Payable [Member]
Short-term Debt [Line Items]
Debt Instrument Face Amount	$ 230,000
Debt instrument, interest rate description	The interest rate is the short-term applicable federal rate as determined by the Internal Revenue Service for the calendar month plus 10%.
Debt instrument maturity date	Sep. 30, 2019
Promissory notes payable		$ 230,000	$ 230,000

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Summary Of Significant Accounting Policies

9 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES and GAHI Acquisition Corp.  All significant intercompany accounts and transactions have been eliminated in consolidation.

Basic and Diluted Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

	September 30,
	2019	2018
Options	48,000,000	48,000,000
Warrants	466,276,590	461,839,515
Convertible notes	1,484,245,515	1,312,368,328
Total	1,998,522,105	1,822,207,843

Management Estimates

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 certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods.  Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital.  The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis.  The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

Share-Based Compensation

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718-10, Compensation – Stock Compensation, and the conclusions reached by ASC 505-50, Equity – Equity-Based Payments to Non-Employees. 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 is reached or completion of performance by the provider of goods or services as defined by ASC 505-50.

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

Fair Value Measurements

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

• Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

• Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

• Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short term nature.

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2019 and December 31, 2018.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2019
Description		September 30, 2019		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	649,285	$	—	$	649,285	$	—
Total	$	649,285	$	—	$	649,285	$	—

		Fair Value		Fair Value Measurements at
		As of		December 31, 2018
Description		December 31, 2018		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	1,269,238	$	—	$	1,269,238	$	—
Total	$	1,269,238	$	—	$	1,269,238	$	—

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , which simplifies the accounting for share-based payments granted to nonemployees for goods and services and aligns most of the guidance on such payments to nonemployees with the requirements for share-based payments granted to employees. ASU 2018-07 is effective on January 1, 2019. Early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory, which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-16 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements as the Company did not have any lease arrangements that were subject to this new pronouncement.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Services	$ 220,928	$ 189,312	$ 376,438	$ 418,925
Operating expenses:
Salaries and benefits	122,832		297,676	9,613
Marketing and advertising	5,529	1,583	5,529	4,673
Software development	17,770	65,962	52,470	180,428
Professional fees	74,297	286,662	320,979	718,130
General and administrative	132,788	214,711	301,821	511,462
Printing	56,908		96,497	43,500
Total operating expenses	410,124	568,918	1,074,972	1,467,806
Loss from operations	(189,196)	(379,606)	(698,534)	(1,048,881)
Other expenses:
Interest expense and financing costs	(317,067)	(877,520)	(864,218)	(3,452,056)
Change in fair value of derivative liability	970,407	285,033	619,953	11,278,024
Total other expenses	653,340	(592,487)	(244,265)	7,825,968
Income (loss) before provision for taxes	464,144	(972,093)	(942,799)	6,777,087
Provision for income taxes	(0)	0	(0)	0
Net income (loss)	$ 464,144	$ (972,093)	$ (942,799)	$ 6,777,087
Weighted average shares outstanding - basic and diluted (in shares)	974,942,131	805,779,738	956,206,677	740,023,169
Earnings (loss) per share - basic (in dollars per share)	$ 0.00	$ 0.00	$ (0.00)	$ 0.01
Earnings (loss) per share - diluted (in dollars per share)	$ 0.00	$ (0.00)	$ (0.00)	$ 0.01

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Convertible Promissory Notes Payable (Narrative) (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Proceeds from issuance of convertible note	$ 826,000	$ 881,500
Convertible promissory note original issue discount	109,966		$ 297,608
Convertible Promissory Notes Payable [Member]
Debt Instrument [Line Items]
Convertible promissory note original issue discount	$ 109,966		297,608
Convertible Promissory Notes Payable [Member] | One Investor [Member]
Debt Instrument [Line Items]
Debt instrument, face value			982,000
Proceeds from issuance of convertible note			335,000
Notes receivable issued in connection with convertible promissory notes			575,000
Proceeds from notes receivable			50,000
Convertible promissory note original issue discount			$ 72,000
Convertible promissory note description	During the nine months ended September 30, 2019, the Company and the investor agreed to cancel convertible promissory notes payable for $525,000 and the notes receivable for $525,000.		Since the notes receivable were issued to the Company as payment for certain convertible promissory notes payable, the Company has not presented these notes receivable as an asset, but as an offset to the convertible promissory notes payable balance as the investor has the right of offset.

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Agreements (Narrative) (Details) - USD ($)									1 Months Ended
	Sep. 12, 2019	Jun. 19, 2019	Jun. 15, 2019	Jun. 07, 2019	May 13, 2019	May 10, 2019	Aug. 02, 2018	Jun. 28, 2018	Nov. 28, 2019	Jun. 27, 2019
Global Election Services, Inc [Member]
Agreements [Line Items]
Agreement description										On June 27th 2019 BVV and GES signed and amended agreement calling for a $ 25,000 CHF Payment for the development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies, and a $ 25,000 CHF payment upon completion of the engagement. GES made payments of $ 25,000 CHF payment.
Application Development And Services Agreement With Synectic Advisors [Member]
Agreements [Line Items]
Agreement description								On June 28, 2018, the Company entered into an application development and services agreement with Synectic Advisors.  Under the terms of the agreement Synectic Advisors will connect the election software programs to the Blockchain. Under the terms of the agreement, the Company will pay $85,000, 4.99% of the Company’s common stock, upon approval of the corporate actions at the 2019 annual meeting, and a 6% net revenue participation. On August 2, 2018 the Company made a $20,000 payment and work is ongoing. As of June 30, 2019, the Company is no longer pursuing this agreement.
Payment made under the agreement							$ 20,000
Joint Venture Agreement With Voting Portals, LLC [Member]
Agreements [Line Items]
Agreement description					On May 13, 2019, the Company entered into a joint venture agreement with Voting Portals, LLC (VP), a Florida limited liability company.  Pursuant to this agreement, the joint venture will be making use of the VP online e-voting web portal solutions and proprietary e-voting software programs to service and fulfill GES’s clients’ online elections and other e-voting events pursuant to the terms of the agreement, as well as any other ventures and relationships agreed to pursuant to the goals of the agreement. The Agreement was amended and as part of this agreement, the Company will be issuing 10,000,000 common shares to VP for services rendered, upon approval of the corporate actions at the 2019 annual meeting.  VP will own 100% of the rights to the software, while GES will be responsible for all administrative and other election procedures. The Company is in the process of closing this transaction in the 1st quarter of 2020.
Master Services Agreement With HCAS Technologies [Member]
Agreements [Line Items]
Agreement description					On May 13, 2019, the Company amended the master services agreement with HCAS Technologies (the “MSA”), Under the MSA, the Company will be acquiring information technology services and management from HCAS Technologies, as well as retaining Mr. Magdiel Rodriguez to act as Chief Information Officer. Pursuant to this Amended MSA, the Company will issue a total of 30,000,000 warrants to purchase the Company’s common shares at a price of  $0.005 as consideration for the services of HCAS and Mr. Magdiel. The Company is in the process of closing this transaction in the 1st quarter of 2020.
Asset Purchase Agreement With Election Services Solutions LLC [Member]
Agreements [Line Items]
Agreement description						On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”).  Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC.  The Company will pay $550,000, of which $506,150 has already been paid, and issue 20,000,000 common shares to purchase these assets under this APA. The Company is in the process of closing this transaction in the 1st quarter of 2020.
Payment made under the agreement						$ 506,150
Engagement Letter With Blockchain Valley Ventures [Member] | Global Election Services, Inc [Member]
Agreements [Line Items]
Agreement description	On September 12, 2019, representatives of GES attended a Blockchain workshop in Zurich Switzerland to discuss the specifics of using the Blockchain in the Elections Industry. GES representatives met with a Blockchain Technology Companies who have technology solution architecture and its requirements for the blockchain based on a voting registration platform. Currently this Blockchain Development is still being developed and GES and BVV are working on a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation.	On June 19, 2019, Global Election Services, Inc. signed an engagement letter with Blockchain Valley Ventures (“BVV”) of Zug Switzerland. Under the terms of the agreement, GES will pay BVV 50,000 Swiss Francs (CHF) and BVV will serve as an advisor in connection with a Voter Registration, Voter Authentication, and Voter Eligibility using a Blockchain Platform primarily covering the following matters: (a) Development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies such as Phoenix Systems AG, Securosys AG and others as well as any subject matter expert to be invited by Global Election Services Inc. (b) Development of a high-level technology solution architecture and its requirements for the blockchain based voting registration platform with inputs from third party blockchain technology. (c) Documentation of the results of (a) and (b) in order to provide the basis of the technical development of the platform. (d) Development of an implementation recommendation with respect to Voting on the Blockchain Platform. (e) Legal facilitation with respect to outside tax and legal advisors in connection with compliance with local and international regulation. (f) Project Management during the engagement. This will be delivered as a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation; BVV is a Crypto Valley, Switzerland based venture capital firm who consists of highly successful entrepreneurs, finance experts, blockchain technology experts and ICO experienced analysts and consultants. The documents created will be used by GES, to create a Minimal Viable Product. This Product, along with GES licensing rights on GES existing Registration and Tabulation Software will be owned by GES.
Joint Venture With True Vote Inc [Member] | Global Election Services, Inc [Member]
Agreements [Line Items]
Agreement description			On June 15, 2019 Global Election Services Inc., (“GES”) entered into a Term Sheet to create a joint venture with TrueVote, Inc. Under the terms of the agreement GES will invest $50,000 into a 24 Month Debenture and issue a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive 3 million common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company on December 17, 2019 paid $ 40,000 to True Vote. As of the date of this filing the Company will pay an additional $ 10,000 and a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1st quarter of 2020.
Gahi Acquisition Corp [Member]
Agreements [Line Items]
Agreement description				On June 7, 2019, the Company’s second subsidiary, GAHI Acquisition Corp. (GAHI) was authorized by the Board of Directors of GAHC to infuse an initial deposit of $50,000 into the subsidiary for general capital and administrative expenses. GAHI will be repurposed in order to explore potential new business ventures in an effort to increase shareholder value. GAHC will cause GAHI to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. The Company added Mr. Jason N. Old to the GAHI Acquisition Board as a Director.
Board Of Directors Of Gahc [Member]
Agreements [Line Items]
Agreement description									On November 28, 2019 the Board of Directors of GAHC authorized the termination of the transaction previously authorized to infuse an initial deposit of $50,000 into GAHI for general capital and administrative expenses and have GAHI repurposed in order to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. GAHI Acquisition will remain a 100% subsidiary of Global Arena Holding Inc. and will focus on Blockchain related Companies for Investments and Acquisition.

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Stockholders' Deficit (Series B Preferred Stock) (Narrative) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2017	Dec. 31, 2018
Common Stock [Member]
Shares issued upon conversion of preferred stock			30,743,885
Series B Preferred Stock [Member]
Preferred stock dividend payment terms	The Series B Preferred stockholders are entitled to a cumulative stock dividend
Preferred stock dividend restrictions	up to a maximum of 10% additional common stock upon the conversion after one year.
Preferred stock conversion terms	The Series B Preferred Stock may be converted into common shares, at any time, at the option of the holder.  The conversion price shall be the greater of $0.01 or 90% of the lowest closing price during the five most recent trading days prior to conversion.  The number of common shares to be issued shall be the number of Series B Preferred shares times $10 per shares divided by the conversion price.
Stock issued during the period, shares		90,000
Proceeds from sale of stock		$ 900,000

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Derivative Financial Instruments (Valuation Techniques Used In Fair Value Of Derivative Liability) (Details) - Derivative Financial Instruments, Liabilities [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Fair value assumptions - derivative liabilites:
Risk-free interest rate	1.75%	2.51%
Expected life of the options (Years)	3 days	5 months 4 days
Expected volatility	296.00%	314.00%
Expected dividend yield	0.00%	0.00%
Fair value	$ 649,285	$ 1,269,238

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Stockholders' Deficit

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

STOCKHOLDERS' DEFICIT

NOTE 7- STOCKHOLDERS’ DEFICIT

Series B Preferred Stock

Pursuant to the Company’s Certificate of Incorporation, the Company has authorized 2,000,000 shares of $0.001 par value Preferred Stock.  The Company has designated 250,000 of the 2,000,000 shares as Series B Preferred Stock. The Series B Preferred stockholders are entitled to a cumulative stock dividend, up to a maximum of 10% additional common stock upon the conversion after one year.  The Series B Preferred Stock may be converted into common shares, at any time, at the option of the holder.  The conversion price shall be the greater of $0.01 or 90% of the lowest closing price during the five most recent trading days prior to conversion.  The number of common shares to be issued shall be the number of Series B Preferred shares times $10 per shares divided by the conversion price.  

During the year ended December 31, 2017, the Company sold 90,000 shares of Series B Preferred Stock for cash proceeds of $900,000.  During the year ended December 31, 2018, 30,000 of these preferred shares were converted into 30,743,885 shares of common stock

Common Stock

On April 28, 2016 the stockholders approved an amendment to the Company’s articles of incorporation to increase the number of authorized common shares from 100,000,000 to 1,000,000,000. In addition, the stockholders also approved an amendment to the Company’s Stock Awards Plan, originally filed June 27, 2011, which will increase the number of shares authorized to be issued under the Plan from 3,000,000 shares to 7,460,000 shares.

During the nine months ended September 30, 2019, the Company issued 50,971,221 shares of common stock for convertible notes of $78,572 and accrued interest of $10,572.  

Option Activity

A summary of the option activity is presented below:

			Weighted
		Weighted	Average
		Average	Remaining	Aggregate
	Number of	Exercise	Contractual	Intrinsic
	Options	Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2018	48,000,000	0.03	3.80	—
Granted	—
Exercised	—
Forfeited/Canceled	—
Outstanding, September 30, 2019	48,000,000	0.03	3.05	—
Exercisable, September 30, 2019	48,000,000	0.03	3.05	—

Warrant Activity

A summary of warrant activity is presented below:

			Weighted
		Weighted	Average
		Average	Remaining	Aggregate
	Number of	Exercise	Contractual	Intrinsic
	Warrants	Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2018	466,276,590	0.013	1.95	14,560
Granted	104,200,000	0.004
Exercised	—
Forfeited/Canceled	(31,346,665)	0.040
Outstanding, September 30, 2019	539,129,925	0.010	1.42	143,067
Exercisable, September 30, 2019	539,129,925	0.010	1.42	143,067

During the nine months ended September 30, 2019, the Company issued a total of 104,200,000 warrants in connection with a new convertible promissory note payable. The fair values of the warrants were determined using the Black-Scholes option pricing model with the following assumptions:

—        Expected life of 3 years 

—        Volatility of 296% -308%; 

—        Dividend yield of 0%; 

—        Risk free interest rate of 1.75% - 2.51% 

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Summary Of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Principles of Consolidation

Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES and GAHI Acquisition Corp.  All significant intercompany accounts and transactions have been eliminated in consolidation.

Basic and Diluted Earnings (Loss) Per Share

Basic and Diluted Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

	September 30,
	2019	2018
Options	48,000,000	48,000,000
Warrants	466,276,590	461,839,515
Convertible notes	1,484,245,515	1,312,368,328
Total	1,998,522,105	1,822,207,843

Management Estimates

Management Estimates

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 certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods.  Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Convertible Debt

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital.  The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis.  The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

Share-Based Compensation

Share-Based Compensation

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718-10, Compensation – Stock Compensation, and the conclusions reached by ASC 505-50, Equity – Equity-Based Payments to Non-Employees. 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 is reached or completion of performance by the provider of goods or services as defined by ASC 505-50.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

Fair Value Measurements

Fair Value Measurements

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

• Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

• Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

• Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short term nature.

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2019 and December 31, 2018.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2019
Description		September 30, 2019		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	649,285	$	—	$	649,285	$	—
Total	$	649,285	$	—	$	649,285	$	—

		Fair Value		Fair Value Measurements at
		As of		December 31, 2018
Description		December 31, 2018		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	1,269,238	$	—	$	1,269,238	$	—
Total	$	1,269,238	$	—	$	1,269,238	$	—

Income Taxes

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , which simplifies the accounting for share-based payments granted to nonemployees for goods and services and aligns most of the guidance on such payments to nonemployees with the requirements for share-based payments granted to employees. ASU 2018-07 is effective on January 1, 2019. Early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory, which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-16 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements as the Company did not have any lease arrangements that were subject to this new pronouncement.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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Summary Of Significant Accounting Policies (Schedule Of Fair Value Of Assets And Liabilities) (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total	$ 649,285	$ 1,269,238
Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	649,285	1,269,238
Total	649,285	1,269,238
Fair Value Measurements At Using Fair Value Hierarchy (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	0	0
Total	0	0
Fair Value Measurements At Using Fair Value Hierarchy (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	649,285	1,269,238
Total	649,285	1,269,238
Fair Value Measurements At Using Fair Value Hierarchy (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	0	0
Total	$ 0	$ 0

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Convertible Promissory Note Payable (Schedule Of Convertible Promissory Notes Payable) (Details) (Parenthetical) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Convertible Promissory Notes Maturity Date December 31, 2019 [Member]
Debt Instrument [Line Items]
Convertible promissory notes maturity date	Dec. 31, 2019	Dec. 31, 2019
Convertible promissory notes	$ 300,000	$ 300,000
Convertible Promissory Notes Maturity Date December 31, 2019 [Member] | Minimum [Member]
Debt Instrument [Line Items]
Convertible promissory note interest rate	10.00%	10.00%
Convertible promissory notes fixed conversion price	$ 0.001	$ 0.001
Convertible Promissory Notes Maturity Date December 31, 2019 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Convertible promissory note interest rate	12.00%	12.00%
Convertible promissory notes fixed conversion price	$ 0.25	$ 0.25
Convertible Notes Payable Two [Member]
Debt Instrument [Line Items]
Convertible promissory note interest rate	12.00%	12.00%
Convertible promissory notes maturity date	Dec. 31, 2019	Dec. 31, 2019
Convertible promissory notes	$ 240,157	$ 240,157
Debt conversion terms	convertible into common shares at a price ranging from $0.08 to $0.14 or a 50% to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of September 30, 2019 the conversion price would be $0.0009 to $0.0011 per share)	convertible into common shares at a price ranging from $0.08 to $0.14 or a 50% to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of September 30, 2019 the conversion price would be $0.0009 to $0.0011 per share)
Convertible Promissory Notes Maturity Date September 30, 2019 [Member]
Debt Instrument [Line Items]
Convertible promissory note interest rate	8.00%	8.00%
Convertible promissory notes maturity date	Sep. 30, 2019	Sep. 30, 2019
Convertible percentage of GES	convertible into common shares at a fixed price of $0.02 per share	convertible into common shares at a fixed price of $0.02 per share
Convertible Notes Payable Four [Member]
Debt Instrument [Line Items]
Convertible promissory note interest rate	12.00%	12.00%
Convertible promissory notes maturity date	Aug. 07, 2010	Aug. 07, 2010
Convertible promissory notes	$ 417,500	$ 417,500
Convertible percentage of GES	convertible into common shares of GES.	convertible into common shares of GES.

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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 10,621	$ 43,574
Total current assets	10,621	43,574
Deposit for proposed acquisition	506,150	501,150
Investment	284,270	284,270
Other assets	3,346	3,346
TOTAL ASSETS	804,387	832,340
Current Liabilities:
Accounts payable	295,766	316,986
Accrued expenses	1,700,829	1,423,842
Convertible promissory notes payable, net of debt discount of $109,966 and $297,608	4,514,235	3,639,165
Promissory notes payable	230,000	230,000
Deferred revenue	12,750	12,000
Derivative liability	649,285	1,269,238
Total current liabilities	7,402,865	6,891,231
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value;2,000,000 shares authorized;Series B preferred stock; 250,000 shares authorized 60,000 and 60,000 issued and outstanding	60	60
Common stock, $0.001 par value; 1,000,000,000 shares authorized; 985,539,957 and 934,568,736 shares issued and outstanding	985,540	934,569
Additional paid-in capital	18,380,654	18,028,413
Accumulated deficit	(25,964,732)	(25,021,933)
Total stockholders' deficit	(6,598,478)	(6,058,891)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 804,387	$ 832,340

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Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
OPERATING ACTIVITIES:
Net income (loss)	$ (942,799)	$ 6,777,087
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Amortization of debt discount	501,710	1,512,261
Change in fair value of derivative liability	(619,953)	(11,278,024)
Non-cash financing costs		1,101,610
Convertible promissory notes payable issued for penalty interest		398,676
Common stock issued for settlements		175,371
Fair value of warrants issued for services		14,603
Common stock issued for services	0	0
Change in current assets and liabilities:
Deferred revenue	750	114,010
Accounts payable	(21,220)	(1,480)
Accrued expenses	287,559	385,844
Net cash used in operating activities	(793,953)	(800,042)
INVESTING ACTIVITIES:
Payment of deposit for acquisition	(5,000)	(44,500)
Net cash used in investing activities	(5,000)	(44,500)
FINANCING ACTIVITIES:
Proceeds from convertible promissory notes payable	826,000	881,500
Repayment of convertible promissory notes payable	(60,000)	(22,500)
Net cash provided by financing activities	766,000	859,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(32,953)	14,458
CASH AND CASH EQUIVALENTS, BEGINNING BALANCE	43,574	20,887
CASH AND CASH EQUIVALENTS, ENDING BALANCE	10,621	35,345
CASH PAID FOR: Interest	12,250
CASH PAID FOR: Income taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Allocated value of warrants and beneficial conversion features related to debt	314,068	2,469,618
Debt converted to common stock	$ 89,144	$ 616,985

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Convertible Promissory Notes Payable (Tables)

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

Schedule of Convertible Promissory Notes Payable

Convertible promissory notes payable at September 30, 2019 and December 31, 2018 consist of the following:
 

	September 30,	December 31,
	2019	2018
Convertible promissory notes with interest at 10% to 12% per annum, convertible into common shares at a fixed price ranging from $0.001 to $0.25 per share. Maturity dates through December 31, 2019, as amended. ($300,000 in default)	2,429,000	1,939,000
Convertible promissory notes with interest at 12% per annum, convertible into common shares at a price ranging from $0.08 to $0.14 or a 50% to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of September 30, 2019 the conversion price would be $0.0009 to $0.0011 per share).  Maturity dates through December 31, 2019, as amended. ($240,157 in default)	1,124,701	1,717,701
Convertible promissory notes with interest at 8% per annum, convertible into common shares at a fixed price of $0.02 per share. The maturity date is September 30, 2019, as amended.	203,000	213,572
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES. The maturity dates through August 7, 2010, as amended. ($417,500 in default)	867,500	591,500
Total convertible promissory notes payable	4,624,201	4,461,773
Unamortized debt discount	(109,966)	(297,608)
Convertible promissory notes payable, net discount	4,514,235	4,164,165
Less notes receivable collateralized by convertible promissory notes payable	—	(525,000)
	4,514,235	3,639,165
Less current portion	(4,514,235)	(3,639,165)
Long-term portion	—	—

Schedule of Rollfoward of the Convertible Promissory Notes Payable

A rollfoward of the convertible promissory notes payable from December 31, 2018 to September 30, 2019 is below:
 

Convertible promissory notes payable, December 31, 2018	$	3,639,165
Issued for cash		826,000
Repayment for cash		(60,000)
Conversion to common stock		(78,572)
Debt discount related to new convertible promissory notes		(314,068)
Amortization of debt discounts		501,710
Convertible promissory notes payable, September 30, 2019	$	4,514,235

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Convertible Promissory Notes Payable

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

CONVERTIBLE PROMISSORY NOTES PAYABLE

NOTE 5 - CONVERTIBLE PROMISSORY NOTES PAYABLE

Convertible promissory notes payable at September 30, 2019 and December 31, 2018 consist of the following:
 

	September 30,	December 31,
	2019	2018
Convertible promissory notes with interest at 10% to 12% per annum, convertible into common shares at a fixed price ranging from $0.001 to $0.25 per share. Maturity dates through December 31, 2019, as amended. ($300,000 in default)	2,429,000	1,939,000
Convertible promissory notes with interest at 12% per annum, convertible into common shares at a price ranging from $0.08 to $0.14 or a 50% to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of September 30, 2019 the conversion price would be $0.0009 to $0.0011 per share).  Maturity dates through December 31, 2019, as amended. ($240,157 in default)	1,124,701	1,717,701
Convertible promissory notes with interest at 8% per annum, convertible into common shares at a fixed price of $0.02 per share. The maturity date is September 30, 2019, as amended.	203,000	213,572
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES. The maturity dates through August 7, 2010, as amended. ($417,500 in default)	867,500	591,500
Total convertible promissory notes payable	4,624,201	4,461,773
Unamortized debt discount	(109,966)	(297,608)
Convertible promissory notes payable, net discount	4,514,235	4,164,165
Less notes receivable collateralized by convertible promissory notes payable	—	(525,000)
	4,514,235	3,639,165
Less current portion	(4,514,235)	(3,639,165)
Long-term portion	—	—

During the year ended December 31, 2018, the Company issued convertible promissory notes payable totaling $982,000 to one investor for which the Company received $335,000 in cash and notes receivable from the same investor totaling $575,000.  During the year ended December 31, 2018, the Company received $50,000 from a note receivable.  These convertible promissory notes payable also contained an original issue discount of $72,000.  Since the notes receivable were issued to the Company as payment for certain convertible promissory notes payable, the Company has not presented these notes receivable as an asset, but as an offset to the convertible promissory notes payable balance as the investor has the right of offset.  During the nine months ended September 30, 2019, the Company and the investor agreed to cancel convertible promissory notes payable for $525,000 and the notes receivable for $525,000.

A rollfoward of the convertible promissory notes payable from December 31, 2018 to September 30, 2019 is below:
 

Convertible promissory notes payable, December 31, 2018	$	3,639,165
Issued for cash		826,000
Repayment for cash		(60,000)
Conversion to common stock		(78,572)
Debt discount related to new convertible promissory notes		(314,068)
Amortization of debt discounts		501,710
Convertible promissory notes payable, September 30, 2019	$	4,514,235

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Agreements

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

AGREEMENTS

NOTE 9– AGREEMENTS

On June 28, 2018, the Company entered into an application development and services agreement with Synectic Advisors.  Under the terms of the agreement Synectic Advisors will connect the election software programs to the Blockchain. Under the terms of the agreement, the Company will pay $85,000, 4.99% of the Company’s common stock, upon approval of the corporate actions at the 2019 annual meeting, and a 6% net revenue participation. On August 2, 2018 the Company made a $20,000 payment and work is ongoing. As of June 30, 2019, the Company is no longer pursuing this agreement.

On May 13, 2019, the Company entered into a joint venture agreement with Voting Portals, LLC (VP), a Florida limited liability company.  Pursuant to this agreement, the joint venture will be making use of the VP online e-voting web portal solutions and proprietary e-voting software programs to service and fulfill GES’s clients’ online elections and other e-voting events pursuant to the terms of the agreement, as well as any other ventures and relationships agreed to pursuant to the goals of the agreement. The Agreement was amended and as part of this agreement, the Company will be issuing 10,000,000 common shares to VP for services rendered, upon approval of the corporate actions at the 2019 annual meeting.  VP will own 100% of the rights to the software, while GES will be responsible for all administrative and other election procedures. The Company is in the process of closing this transaction in the 1^st quarter of 2020.

On May 13, 2019, the Company amended the master services agreement with HCAS Technologies (the “MSA”), Under the MSA, the Company will be acquiring information technology services and management from HCAS Technologies, as well as retaining Mr. Magdiel Rodriguez to act as Chief Information Officer. Pursuant to this Amended MSA, the Company will issue a total of 30,000,000 warrants to purchase the Company’s common shares at a price of  $0.005 as consideration for the services of HCAS and Mr. Magdiel. The Company is in the process of closing this transaction in the 1^st quarter of 2020.

On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”).  Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC.  The Company will pay $550,000, of which $506,150 has already been paid, and issue 20,000,000 common shares to purchase these assets under this APA. The Company is in the process of closing this transaction in the 1^st quarter of 2020.

On June 19, 2019, Global Election Services, Inc. signed an engagement letter with Blockchain Valley Ventures (“BVV”) of Zug Switzerland. Under the terms of the agreement, GES will pay BVV 50,000 Swiss Francs (CHF) and BVV will serve as an advisor in connection with a Voter Registration, Voter Authentication, and Voter Eligibility using a Blockchain Platform primarily covering the following matters:

(a) Development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies such as Phoenix Systems AG, Securosys AG and others as well as any subject matter expert to be invited by Global Election Services Inc.

(b) Development of a high-level technology solution architecture and its requirements for the blockchain based voting registration platform with inputs from third party blockchain technology.

(c) Documentation of the results of (a) and (b) in order to provide the basis of the technical development of the platform.

(d) Development of an implementation recommendation with respect to Voting on the Blockchain Platform.

(e) Legal facilitation with respect to outside tax and legal advisors in connection with compliance with local and international regulation.

(f) Project Management during the engagement.

This will be delivered as a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation;

BVV is a Crypto Valley, Switzerland based venture capital firm who consists of highly successful entrepreneurs, finance experts, blockchain technology experts and ICO experienced analysts and consultants. The documents created will be used by GES, to create a Minimal Viable Product. This Product, along with GES licensing rights on GES existing Registration and Tabulation Software will be owned by GES.

On June 27^th 2019 BVV and GES signed and amended agreement calling for a $ 25,000 CHF Payment for the development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies, and a $ 25,000 CHF payment upon completion of the engagement. GES made payments of $ 25,000 CHF payment.

On September 12, 2019, representatives of GES attended a Blockchain workshop in Zurich Switzerland to discuss the specifics of using the Blockchain in the Elections Industry. GES representatives met with a Blockchain Technology Companies who have technology solution architecture and its requirements for the blockchain based on a voting registration platform. Currently this Blockchain Development is still being developed and GES and BVV are working on a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation.

On June 15, 2019 Global Election Services Inc., (“GES”) entered into a Term Sheet to create a joint venture with TrueVote, Inc. Under the terms of the agreement GES will invest $50,000 into a 24 Month Debenture and issue a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive 3 million common shares of TrueVote, representing 30% of TrueVote Inc.

TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable.

Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company on December 17, 2019 paid $ 40,000 to True Vote. As of the date of this filing the Company will pay an additional $ 10,000 and a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1^st quarter of 2020.

On June 7, 2019, the Company’s second subsidiary, GAHI Acquisition Corp. (GAHI) was authorized by the Board of Directors of GAHC to infuse an initial deposit of $50,000 into the subsidiary for general capital and administrative expenses. GAHI will be repurposed in order to explore potential new business ventures in an effort to increase shareholder value. GAHC will cause GAHI to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. The Company added Mr. Jason N. Old to the GAHI Acquisition Board as a Director.

On November 28, 2019 the Board of Directors of GAHC authorized the termination of the transaction previously authorized to infuse an initial deposit of $50,000 into GAHI for general capital and administrative expenses and have GAHI repurposed in order to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. GAHI Acquisition will remain a 100% subsidiary of Global Arena Holding Inc. and will focus on Blockchain related Companies for Investments and Acquisition.

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Stockholders' Deficit (Warrant Activity) (Narrative) (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2019
Fair value assumptions - Warrant:
Fair value assumption model used	Black-Scholes option pricing model
Expected life	3 years
Volatility, minimum	296.00%
Volatility, maximum	308.00%
Dividend yield	0.00%
Risk free interest rate, minimum	1.75%
Risk free interest rate, maximum	2.51%

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Stockholders' Deficit (Summary Of Stock Option Activity) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Number of Options
Outstanding, December 31, 2018	48,000,000
Granted	0
Exercised	0
Forfeited/Canceled	0
Outstanding, September 30, 2019	48,000,000	48,000,000
Exercisable, September 30, 2019	48,000,000
Weighted Average Exercise Price
Outstanding, December 31, 2018	$ 0.03
Outstanding, September 30, 2019	0.03	$ 0.03
Excercisable, September 30, 2019	$ 0.03
Weighted Average Remaining Contractual Life (in years)
Outstanding, December 31, 2018		3 years 9 months 18 days
Outstanding, September 30, 2019	3 years 18 days
Exercisable, September 30, 2019	3 years 18 days
Aggregare Intrinsic Value
Outstanding, December 31, 2018	$ 0
Outstanding, September 30, 2019	0	$ 0
Excercisable, September 30, 2019	$ 0

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Promissory Notes Payable

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

PROMISSORY NOTES PAYABLE

NOTE 4 - PROMISSORY NOTES PAYABLE

In March 2014, the Company issued two promissory notes for a total of $230,000. The interest rate is the short-term applicable federal rate as determined by the Internal Revenue Service for the calendar month plus 10%. These two promissory notes are due on September 30, 2019, as amended.  The outstanding balance was $230,000 and $230,000 as of September 30, 2019 and December 31, 2018, respectively.

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Commitments And Contingencies

9 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 8 - COMMITMENTS AND CONTINGENCIES

The Company may be involved in legal proceedings in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance.

On October 10, 2013, GACOM settled a complaint with the National Futures Association for a fine of $50,000 for certain noncompliance with Commodity Futures Trading Commission regulations.  The fine has not been paid and is included in accounts payable and accrued expenses at September 30, 2019 and December 31, 2018.  The Company is currently attempting to adjudicate and settle this fine.

On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed.  Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $ 25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018. The $200,000 settlement is in default, and is carried in the accounts payable, however the Company is in the process of settling the outstanding balance.

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Summary Of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2019

Summary Of Significant Accounting Policies

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

	September 30,
	2019	2018
Options	48,000,000	48,000,000
Warrants	466,276,590	461,839,515
Convertible notes	1,484,245,515	1,312,368,328
Total	1,998,522,105	1,822,207,843

Schedule of Fair Value Hierarchy of Assets and Liabilities

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2019 and December 31, 2018.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2019
Description		September 30, 2019		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	649,285	$	—	$	649,285	$	—
Total	$	649,285	$	—	$	649,285	$	—

		Fair Value		Fair Value Measurements at
		As of		December 31, 2018
Description		December 31, 2018		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	1,269,238	$	—	$	1,269,238	$	—
Total	$	1,269,238	$	—	$	1,269,238	$	—

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Commitments And Contingencies (Narrative) (Details) - USD ($)					12 Months Ended
	Feb. 05, 2018	Jan. 05, 2018	Dec. 26, 2017	Oct. 10, 2013	Dec. 31, 2018
Noncompliance - Commodity Futures Trading Commission Regulations [Member]
Loss Contingencies [Line Items]
Damages sought value				$ 50,000
Settlement Agreement For Outstanding Legal Fees Owed [Member]
Loss Contingencies [Line Items]
Damages paid	$ 25,000	$ 25,000
Settlement agreement counterparty name			prior attorney
Settlement agreement terms			On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed.  Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $ 25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018. The $200,000 settlement is in default, and is carried in the accounts payable, however the Company is in the process of settling the outstanding balance.
Settlement Agreement For Outstanding Legal Fees Owed [Member] | Accounts Payable [Member]
Loss Contingencies [Line Items]
Damages paid					$ 200,000

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Stockholders' Deficit (Summary Of Warrant Activity) (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2019 USD ($) $ / shares shares
Number of Warrants
Outstanding, December 31, 2018	466,276,590
Granted	104,200,000
Exercised	0
Forfeited/Canceled	(31,346,665)
Outstanding, September 30, 2019	539,129,925
Exercisable, September 30, 2019	539,129,925
Weighted Average Exercise Price
Outstanding, December 31, 2018 | $ / shares	$ 0.013
Granted | $ / shares	0.004
Forfeited/Canceled | $ / shares	0.040
Outstanding, September 30, 2019 | $ / shares	0.010
Exercisable, September 30, 2019 | $ / shares	$ 0.010
Weighted Average Remaining Contractual Life (in years)
Outstading, December 31, 2018	1 year 11 months 12 days
Outstanding, September 30, 2019	1 year 5 months 1 day
Exercisable, September 30, 2019	1 year 5 months 1 day
Aggregate Intrinsic Value
Outstanding, December 31, 2018 | $	$ 14,560
Outstanding, September 30, 2019 | $	143,067
Exercisable, September 30, 2019 | $	$ 143,067

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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares issued	985,539,957	934,568,736
Common stock, shares outstanding	985,539,957	934,568,736
Convertible promissory notes payable, net of debt discount	$ 109,966	$ 297,608
Series B Preferred Stock [Member]
Preferred stock, shares authorized	250,000	250,000
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares issued	60,000	60,000
Preferred stock, shares outstanding	60,000	60,000

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Organization

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION

NOTE 1 - ORGANIZATION

Organization and Business

Global Arena Holding, Inc. (formerly, “Global Arena Holding Subsidiary Corp.”) (“GAHI”), was formed in February 2009, in the state of Delaware. GAHI and its subsidiaries (the “Company”) was previously a financial services firm and currently is focusing on the following businesses through these subsidiaries:

On February 25, 2015, Global Election Services, Inc. (“GES”), a wholly owned subsidiary was incorporated in the State of Delaware. GES provides comprehensive technology-enabled election services to organizations such as craft and trade organizations, labor unions, political parties, co-operatives and housing organizations, associations and professional societies, universities, and political organizations. GES has developed proprietary election software for a data storage and retrieval registration system to determine voter eligibility and prevent duplicate votes with In-Person digital signature capture, as well as scanning/tabulation software utilizing advanced OMR/OCR/Barcode imaging software featuring de-skewing, de-speckling and image correction. This system provides 3 types of audit capabilities. The hardware includes high speed optical scanners that are hard lined to a computer with all Wi-Fi disabled so the entire tabulation process occurs offline, eliminating the opportunity for hacking.

On May 20, 2015, the Company incorporated GAHI Acquisition Corp. as a wholly owned entity in the State of Delaware. Currently the Company, along with its software developers, is exploring blockchain technologies for voter registration, tabulation and election balloting.

Basis of Presentation

The unaudited condensed consolidated financial statements have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the financial condition of the Company and its operating results for the respective periods. The condensed consolidated balance sheet at December 31, 2018 has been derived from the Company's audited consolidated financial statements. Certain information and footnote disclosures normally present in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018, filed with the Securities and Exchange Commission. The results for the nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the full year ending December 31, 2019.

Going Concern

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the continuation of the Company as a going concern. The Company has generated recurring losses from operations and cash flow deficits from its operations since inception and has had to continually borrow to continue operating. In addition, certain of the Company’s debt is in default as of September 30, 2019. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or acquire or develop a business that generates sufficient positive cash flows from operations. The Company continues to raise funds from the issuance of additional convertible promissory note. Management is hopeful that with their ability to raise additional funds that the Company should be able to continue as a going concern.

The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue as a going concern.

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Summary Of Significant Accounting Policies (Schedule Of Antidilutive Securities Excluded From Earnings) (Details) - shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,998,522,105	1,822,207,843
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	48,000,000	48,000,000
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	466,276,590	461,839,515
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,484,245,515	1,312,368,328

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Convertible Promissory Note Payable (Schedule Of Convertible Promissory Notes Payable) (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Unamortized debt discount	$ (109,966)	$ (297,608)
Less current portion	(4,514,235)	(3,639,165)
Convertible Promissory Notes Maturity Date December 31, 2019 [Member]
Debt Instrument [Line Items]
Total convertible promissory notes payable	2,429,000	1,939,000
Total convertible notes	300,000	300,000
Convertible Promissory Notes Maturity Date December 31, 2019 [Member]
Debt Instrument [Line Items]
Total convertible promissory notes payable	1,124,701	1,717,701
Total convertible notes	240,157	240,157
Convertible Promissory Notes Maturity Date September 30, 2019 [Member]
Debt Instrument [Line Items]
Total convertible promissory notes payable	203,000	213,572
Convertible Notes Payable Four [Member]
Debt Instrument [Line Items]
Total convertible promissory notes payable	867,500	591,500
Total convertible notes	417,500	417,500
Convertible Promissory Notes Payable [Member]
Debt Instrument [Line Items]
Total convertible promissory notes payable	4,624,201	4,461,773
Unamortized debt discount	(109,966)	(297,608)
Convertible promissory notes payable, net discount	4,514,235	4,164,165
Less notes receivable collateralized by convertible promissory notes payable	0	(525,000)
Total convertible notes	4,514,235	3,639,165
Less current portion	(4,514,235)	(3,639,165)
Long-term portion	$ 0	$ 0