Related Party Transactions	9 Months Ended
Sep. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions The Company sells products to three entities owned by the brother of the Mr. Robert M. Carmichael, the Company’s President and Chief Financial Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted for 24.1% and 23.8% of the net revenues for the three months ended September 30, 2020 and 2019, respectively, and 20.9% and 24.7% of net revenues for the nine months ended September 30, 2020 and 2019, respectively. Accounts receivable from these entities totaled $32,353 and $44,442, respectively, at September 30, 2020 and December 31, 2019. The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Mr. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Accounts receivable from the combined entities and Mr. Carmichael totaled $22,471, and $4,320 at September 30, 2020 and December 31, 2019, respectively. The Company had accounts payable to related parties of $136,399 and $263,544 at September 30, 2020 and December 31, 2019, respectively. The balance payable at September 30, 2020 and December 31, 2019 was due to BGL. The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the three months ended September 30, 2020 and September 30, 2019 was $31,804 and $14,207, respectively, and for the nine months ended September 30, 2020 and 2019 total royalty expense was $54,569 and $38,324, respectively. Effective July 29, 2019 the Company agreed to pay the members of the Company’s Board of Directors, including Mr. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2019, the Company has accrued $49,500 in Board of Directors’ fees. On August 21, 2020 the Company’s Board of Directors approved the continuation of the 2019 Board compensation policy for the year ending December 31, 2020. As of September 30, 2020, the Company had accrued an additional $28,000 in Board of Directors’ fees.

Related Party Transactions

9 Months Ended

Sep. 30, 2020

Note 4. Related Party Transactions

The Company sells products to three entities owned by the brother of the Mr. Robert M. Carmichael, the Company’s President and Chief Financial Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted for 24.1% and 23.8% of the net revenues for the three months ended September 30, 2020 and 2019, respectively, and 20.9% and 24.7% of net revenues for the nine months ended September 30, 2020 and 2019, respectively. Accounts receivable from these entities totaled $32,353 and $44,442, respectively, at September 30, 2020 and December 31, 2019.

The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Mr. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Accounts receivable from the combined entities and Mr. Carmichael totaled $22,471, and $4,320 at September 30, 2020 and December 31, 2019, respectively.

The Company had accounts payable to related parties of $136,399 and $263,544 at September 30, 2020 and December 31, 2019, respectively. The balance payable at September 30, 2020 and December 31, 2019 was due to BGL.

The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the three months ended September 30, 2020 and September 30, 2019 was $31,804 and $14,207, respectively, and for the nine months ended September 30, 2020 and 2019 total royalty expense was $54,569 and $38,324, respectively.

Effective July 29, 2019 the Company agreed to pay the members of the Company’s Board of Directors, including Mr. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2019, the Company has accrued $49,500 in Board of Directors’ fees. On August 21, 2020 the Company’s Board of Directors approved the continuation of the 2019 Board compensation policy for the year ending December 31, 2020. As of September 30, 2020, the Company had accrued an additional $28,000 in Board of Directors’ fees.