10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2019

Commission file number 000-54696

DATA CALL TECHNOLOGIES, INC.
(Exact Name Of Registrant As Specified In Its Charter)

Nevada	30-0062823
(State of Incorporation)	(I.R.S. Employer Identification No.)
700 South Friendswood Drive, Suite E, Friendswood, TX	77546
(Address of Principal Executive Offices)	(ZIP Code)

Registrant’s Telephone Number, Including Area Code: (866) 219-2025

Indicate by check mark whether the registrant (1) has 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [  ] No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer.

Large accelerated filer [  ] Accelerated filer [  ] Non-Accelerated filer [  ] Smaller reporting company [X]

On July 27, 2019, the Registrant had 155,997,103 shares of common stock outstanding.

TABLE OF CONTENTS

Item	Description	Page
	PART I - FINANCIAL INFORMATION
ITEM 1.	FINANCIAL STATEMENTS.	3
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATION.	14
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.	19
ITEM 4.	CONTROLS AND PROCEDURES.	19
	PART II - OTHER INFORMATION
ITEM 1.	LEGAL PROCEEDINGS.	20
ITEM 1A.	RISK FACTORS.	20
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.	20
ITEM 3.	DEFAULT UPON SENIOR SECURITIES.	20
ITEM 4.	MINE SAFETY DISCLOSURE.	20
ITEM 5.	OTHER INFORMATION.	20
ITEM 6.	EXHIBITS.	20

2

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS Back to Table of Contents

Balance Sheets - June 30, 2019 (Unaudited) and December 31, 2018	4
Statements of Operations - Three and Six Months Ended June 30, 2019 and 2018 (Unaudited)	5
Statement of Shareholders Equity Six Months Ended June 30, 2019 (unaudited) and the Year Ended December 31,2018	6
Statements of Cash Flows - Six Months Ended June 30, 2019 and 2018 (Unaudited)	7
Notes to Financial Statements	8

3

Data Call Technologies, Inc.

Balance Sheets

June 30, 2019 (Unaudited) and December 31, 2018

	June 30, 2019			December 31, 2018
	(Unaudited)
Assets
Current assets:
Cash	$	18,401		$	23,006
Accounts receivable		74,734			81,431
Prepaid expenses		13,700			14,978
Total current assets		106,835			119,415
Property and equipment		145,836			145,836
Less accumulated depreciation and amortization		141,738			140,615
Net property and equipment		4,098			5,221
Other assets		800			800
Total assets	$	111,733		$	125,436
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable	$	27,632		$	14,640
Accounts payable - related party		8,077			8,216
Accrued salaries - related party		2,850			506
Accrued interest		23,366			23,116
Convertible short-term note payable to related party - default		10,000			10,000
Deferred revenue - current		-			12,261
Short-term note payable to related party - default		8,438			11,956
Total current liabilities		80,363			80,695
Total liabilities		80,363			80,695
Stockholders’ equity:
Preferred stock, $0.001 par value. Authorized 10,000,000 shares: Series A 12% Convertible - 800,000 shares issued and outstanding at June 30, 2019 and December 31, 2018		800			800
Preferred stock, $0.001 par value. Authorized 1,000,000 shares: Series B - 10,000 shares issued and outstanding at June 30, 2019 and December 31, 2018		10			10
Common stock, $0.001 par value. Authorized 490,000,000 shares: 155,997,103 shares issued and outstanding at June 30, 2019 and at December 31, 2018		155,997			155,997
Additional paid-in capital		9,861,222			9,859,448
Accumulated deficit		(9,986,659	)		(9,971,514	)
Total stockholders’ equity		31,370			44,741
Total liabilities and stockholders’ equity	$	111,733		$	125,436

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

4

DATA CALL TECHNOLOGIES, INC.

Condensed Statements of Operations

Three and Six Months Ended June 30, 2019 and 2018 (Unaudited)

	Three Months			Three Months			Six Months			Six Months
	ended			ended			ended			ended
	June 30, 2019			June 30, 2018			June 30, 2019			June 30, 2018
Revenues
Sales	$	161,999		$	160,481		$	325,668		$	328,071
Cost of sales		49,907			42,433			94,086			81,000
Gross margin		112,092			118,048			231,582			247,071
Selling, general and administrative expenses		99,684			99,446			242,874			250,348
Depreciation and amortization expense		562			561			1,123			2,840
Total operating expenses		100,246			100,007			243,997			253,188
Other (income) expense
Interest income		(1	)		(1	)		(2	)		(3	)
Interest expense		1,366			1,366			2,732			2,732
Total expenses		101,611			101,372			246,727			255,917
Net income (loss) before income taxes		10,481			16,676			(15,145	)		(8,846	)
Provision for income taxes		-			-			-			-
Net income (loss)	$	10,481		$	16,676		$	(15,145	)	$	(8,846	)
Net income (loss) per common share - basic and diluted	$	0.00		$	0.00		$	(0.00	)	$	(0.00	)
Weighted average common shares:
Basic		155,997,103			152,187,462			155,997,103			148,854,331
Diluted		160,702,985			152,784,477			155,997,103			148,854,331

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

5

Data Call Technologies, Inc.

Statement of Stockholders’ Equity

For The Six Months Ended June 30,2019 (unaudited) and the year ended December 31,2018

	Preferred Stock A				Preferred Stock B				Common Stock				Additional paid-in			Accumulated			Stockholder’ equity
	shares		amount		shares		amount		shares		amount		capital			deficit			(deficit)
Balance year ended December 31, 2017		800,000	$	800		10,000	$	10		145,484,165	$	145,484	$	9,851,042		$	(9,952,526	)	$	44,810
Shares issued for services		-		-		-		-		6,012,938		6,013		12,776			-			18,789
Options exercised		-		-		-		-		4,500,000		4,500		(4,500	)		-			-
Fair value of options granted		-		-		-		-		-		-		130			-			130
Net loss		-		-		-		-		-		-		-			(18,988	)		(18,988	)
Balance year ended December 31, 2018		800,000	$	800		10,000	$	10		155,997,103	$	155,997	$	9,859,448		$	(9,971,514	)	$	44,741
Shares issued for services		-		-		-		-		-		-		1,774			-			1,774
Net loss		-		-		-		-		-		-		-			(15,145	)		(15,145	)
Balance period ended June 30, 2019		800,000	$	800		10,000	$	10		155,997,103	$	155,997	$	9,861,222		$	(9,986,659	)	$	31,370

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

6

DATA CALL TECHNOLOGIES INC.

Condensed Statements of Cash Flows

Six Months Ended June 30, 2019 and 2018 (Unaudited)

	Six Months			Six Months
	Ended			Ended
	June 30, 2019			June 30, 2018
Cash flows from operating activities:
Net loss	$	(15,145	)	$	(8,846	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		1,123			2,840
Stock-based compensation		1,774			16,440
Options expense		130			130
Changes in operating assets and liabilities:
Accounts receivable		6,697			206
Prepaid expenses		1,278			(2,100	)
Other assets		-			-
Accounts payable		12,992			(1,500	)
Accounts payable - related party		(139	)		565
Accrued expenses		250			250
Accrued expenses - related party		2,344			46
Deferred revenues		(12,261	)		(12,382	)
Net cash used in operating activities		(1,087	)		(4,351	)
Cash flows from investing activities:
Purchase of property and equipment		-			(887	)
Net cash used in investing activities		-			(887	)
Cash flows from financing activities:
Principal payments on borrowing from related party		(3,518	)		(3,518	)
Net cash used in financing activities		(3,518	)		(3,518	)
Net increase (decrease) in cash		(4,605	)		(8,756	)
Cash at beginning of year		23,006			44,590
Cash at end of period	$	18,401		$	35,834
Supplemental Cash Flow Information:
Cash paid for interest	$	2,482		$	2,482
Cash paid for taxes	$	-		$	-

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

7

DATA CALL TECHNOLOGIES, INC.

Notes to Financial Statements

June 30, 2019

(1) Summary of Significant Accounting Policies

Organization, Ownership and Business

Data Call Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 2002. The Company’s mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media, and put them within the control of retail and commercial enterprises. The Company’s software and services put its clients in control of real-time advertising, news, and other content, including emergency alerts.

The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six-month period ended June 30, 2019 are not indicative of the results that may be expected for the year ending December 31, 2019.

As contemplated by the Securities and Exchange Commission (SEC) under Rules of Regulation S-X, the accompanying financial statements and related footnotes have been condensed and do not contain certain information that will be included in the Company’s annual financial statements and footnotes thereto. For further information, refer to the Company’s audited consolidated financial statements and related footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2018.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities of three months or less to be cash equivalents. There were no cash equivalents as of June 30, 2019 or December 31, 2018.

Revenue Recognition

The Company recognizes revenues based on monthly fees for services provided to customers. Some customers prepay for annual services and the Company defers such amounts and amortizes them into revenues as the service is provided.

Accounts Receivable

Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The allowance for doubtful trade receivables was $0 as of June 30, 2019 and December 31, 2018 as we believe all of our receivables are fully collectable.

Property, Equipment and Depreciation

Property and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other income or expense. Depreciation is computed over the estimated useful lives of the assets (3-5 years) using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as incurred.

8

Advertising Costs

The cost of advertising is expensed as incurred.

Research and Development

Research and development costs are expensed as incurred.

Product Development Costs

Product development costs consist of cost incurred to develop the Company’s website and software for internal and external use. All product development costs are expensed as incurred.

Income Taxes

The Company is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized.

Use of Estimates

The preparation of financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from those estimates.

Beneficial Conversion Feature

Convertible debt includes conversion terms that are considered in the money compared to the market price of the stock on the date of the related agreement. The Company calculates the beneficial conversion feature and records a debt discount with the amount being amortized to interest expense over the term of the note.

Management’s Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses. Actual results could differ from these estimates.

Stock-Based Compensation

We account for stock-based compensation in accordance with “FASB ASC 718-10.” Stock-based compensation expense recognized during the period is based on the value of the portion of share-based awards that are ultimately expected to vest during the period. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option pricing model. The fair value of restricted stock is determined based on the number of shares granted and the closing price of the Company’s common stock on the date of grant. Compensation expense for all share-based payment awards is recognized using the straight-line amortization method over the vesting period.

9

Fair Value of Financial Instruments

The Company estimates the fair value of its financial instruments using available market information and appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, the Company estimates of fair value are not necessarily indicative of the amounts that the Company could realize in a current market exchange. The use of different market assumption and/or estimation methodologies may have a material effect on the estimated fair value amounts. The interest rates payable by the Company on its notes payable approximate market rates. The Company believes that the fair value of its financial instruments comprising accounts receivable, notes receivable, accounts payable, and notes payable approximate their carrying amounts.

On January 1, 2009, the Company adopted an accounting standard for applying fair value measurements to certain assets, liabilities and transactions that are periodically measured at fair value. The adoption did not have a material effect on the Company’s financial position, results of operations or cash flows. In August 2009, the FASB issued an amendment to the accounting standards related to the measurement of liabilities that are routinely recognized or disclosed at fair value. This standard clarifies how a company should measure the fair value of liabilities, and that restrictions preventing the transfer of a liability should not be considered as a factor in the measurement of liabilities within the scope of this standard. This standard became effective for the Company on October 1, 2009. The adoption of this standard did not have a material impact on the Company’s financial statements. The fair value accounting standard creates a three level hierarchy to prioritize the inputs used in the valuation techniques to derive fair values. The basis for fair value measurements for each level within the hierarchy is described below with Level 1 having the highest priority and Level 3 having the lowest.

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.

Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2019 and December 31, 2018:

	(Level 1)		(Level 2)		(Level 3)
June 30, 2019	$	0	$	0	$	0
December 31, 2018	$	0	$	0	$	0

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. We adopted Topic 606 as of January 1, 2018.

In February 2018, the FASB issued Accounting Standards Update No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (ASU 2018-02), which allows companies to reclassify stranded tax effects resulting from the Tax Act, from accumulated other comprehensive income to retained earnings. The new standard is effective beginning January 1, 2019, with early adoption permitted. Tax effects are not anticipated as a result of this standard

The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

10

(2) Related Party Transactions

During the first quarter of 2013, the Company issued unregistered shares as follows: (i) 7,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 7,500,000 restricted shares to Gary Woerz, the Company’s newly designated CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.06 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $900,000 to be recognized over the 5 year term of the agreements. The expense recognized in the second quarter of 2018 was $Nil and the expense in the second quarter of 2019 was $Nil. The expense recognized in the six months ended June 30, 2018 was $16,110 and the expense in the six months ended June 30, 2019 was $Nil. The January 2013 employment agreements calls for a 5 year term ending January 30, 2018, annual compensation of $85,000 per year for services as CEO, annual compensation of $52,000 per year for services as CFO, 500,000 options to the CEO and 400,000 options to the CFO in addition to the 7,500,000 restricted shares to each the CEO and CFO.

During the first quarter of 2017, the Company granted a total of 900,000 options for the purchase of up to 900,000 shares of common stock to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement and to Gary Woerz, the Company’s newly designated CFO, in connection with the execution of a new 5 year employment agreement. The Company uses the Black-Scholes option valuation model to value stock options granted. The Black- Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. The model requires management to make estimates, which are subjective and may not be representative of actual results. The Company recorded $Nil (June 30, 2018: $130) in stock option compensation expense, in relation to these options for the six months ended June 30, 2019. The Black-Scholes model calculations included stock price on date of measurement of $0.002, exercise price of $0.001, a term of 3 years, computed volatility of 124% and a discount rate of 1.93%. The January 2016 employment agreements calls for a 5 year term ending January 30, 2018, annual compensation of $85,000 per year for services as CEO, annual compensation of $52,000 per year for services as CFO, 500,000 options to the CEO and 400,000 options to the CFO in addition to the 7,500,000 restricted shares to each the CEO and CFO.

During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5 year term of the agreements. The expense recognized in the second quarter of 2019 was $887 (2018: $330) and $1,774 for the six months ended June 30, 2019 (2018: $330). The April 30,2018 employment agreements calls for a 5 year term ending April 30, 2023, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO.

During 2009, the Company received cash in the sum of $50,000 from a shareholder for a Convertible Note Payable at a 10% interest rate. On July 30, 2015, the Company entered into an amendment agreement for the previously convertible note. The amendment removed the prior conversion feature of the note and amended the due date to June 30, 2016. The remaining balance of the note as of June 30, 2019 and December 31, 2018 was $8,438 and $11,956, respectively. The interest for the note payable has been calculated annually and has been paid for the quarter ended June 30, 2019 and the year ended December 31, 2018.

As of June 30, 2019 and December 31, 2018, convertible notes payable to related party had a balance of $10,000. The interest for the note payable has been calculated annually and has been accrued for the quarter ended June 30, 2019 and the year ended December 31, 2018.

11

As of June 30, 2019 and December 31, 2018, the total due to management for past accrued salaries is $2,850 and $506, respectively.

As of June 30, 2019 and December 31, 2018, the total due to management included in accounts payable is $8,077 and $8,216, respectively.

During the six-month periods ended June 30, 2019 and June 30, 2018, the company repaid a total of $3,518 and $3,518, respectively, to related parties on various note payables.

(3) Capital Stock, Warrants and Options

The Company is authorized to issue up to 10,000,000 shares of Preferred Stock, $0.001 par value per share, of which 800,000 shares of Series A convertible preferred stock are outstanding at June 30, 2019 and December 31, 2018. The Preferred Stock may be issued in one or more series, the terms of which may be determined at the time of issuance by the Board of Directors, without further action by stockholders, and may include voting rights (including the right to vote as a series on particular matters), preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions.

Each share of Series A Preferred Stock shall bear a preferential dividend of twelve percent (12%) per year and is convertible into a number shares of the Company’s common stock, par value $0.001 per share (“Common Stock”) based upon Fifty (50%) percent of the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion. The Company has not declared or accrued any dividends and as of June 30, 2019 or December 31, 2018. Unaccrued and undeclared dividends were $2,400 and $4,800 as of June 30, 2019 and December 31, 2018, respectively.

During the first quarter of 2013, the Company issued unregistered shares as follows: (i) 7,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 7,500,000 restricted shares to Gary Woerz, the Company’s newly designated CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.06 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $900,000 to be recognized over the 5 year term of the agreements. The expense recognized in the second quarter of 2018 was $Nil and the expense in the second quarter of 2019 was $Nil. The expense recognized in the six months ended June 30, 2018 was $16,110 and the expense in the six months ended Jun 30, 2019 was $Nil. The January 2013 employment agreements calls for a 5 year term ending January 30, 2018, annual compensation of $85,000 per year for services as CEO, annual compensation of $52,000 per year for services as CFO, 500,000 options to the CEO and 400,000 options to the CFO in addition to the 7,500,000 restricted shares to each the CEO and CFO.

During the quarter ended September 30, 2014, the Company amended its Articles of incorporation to authorize 1,000,000 shares of Series B Preferred Stock at a par value of $0.001 and issued 10,000 shares. The Series B shares were valued at $76,000 and were expensed during 2014. The Series B Preferred Stock may be issued to one or series by the terms of which may be and may include preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions. The Series B Preferred Shares have the right to vote in the aggregate, on all shareholder matters votes equal to 51% of the total shareholder vote on any and all shareholder matters. The Series B Preferred Stock will be entitled to this 51% voting right no matter how many shares of common stock or other voting stock of Data Call Technology stock is issued and outstanding in the future.

12

During the first quarter of 2017, the Company granted a total of 900,000 options for the purchase of up to 900,000 shares of common stock to Tim Vance, the Company’s CEO, in connection with the 2013 5 year employment agreement and to Gary Woerz, CFO, in connection with the execution of the 2013 5 year employment agreement. The Company uses the Black-Scholes option valuation model to value stock options granted. During the period ended March 31, 2015, the Company determined that the Employment Agreements between the Company and its Executive Officers be amended to adjust the exercise price form the lower of $0.03 to $0.0015 and that the expiration date of the options to be extended from January 31, 2018 to December 31, 2019. The Black- Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. The model requires management to make estimates, which are subjective and may not be representative of actual results. The Black-Scholes model calculations included stock price on date of measurement of $0.002, exercise price of $0.001, a term of 3 years, computed volatility of 124% and a discount rate of 1.93%. Assumptions used to determine the fair value of the stock based compensation is as follows:

Exercise price		Total Options Outstanding		Weighted Average Remaining Life (Years)		Total Weighted Average Exercise Price		Options Exercisable
$	0.001		900,000		1.56	$	0.001		900,000

The Company recorded $Nil (2018: $130) in stock option compensation expense, in relation to these options, during the six month period ended June 30, 2019. Total stock option compensation expense is calculated at $1,460.

During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5 year term of the agreements. The Company recorded $1,774 (June 30, 2018: $330) in stock based compensation expense, in relation to those shares for the six months ended June 30, 2019. The April 30, 2018 employment agreements calls for a 5 year term ending April 30, 2023, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO.

The Company in April, 2019 issued a 14C to increase the authorized shares up to 490,000,000 shares of Common Stock, of which 155,997,103 shares were issued and outstanding as of June 30, 2019 and December 31, 2018.

(4) Property and Equipment

Major classes of property and equipment together with their estimated useful lives, consisted of the following:

	Years		June 30, 2019			December 31, 2018
Equipment		3-5	$	113,499		$	113,499
Office furniture		7		21,681			21,681
Leasehold improvements		3		10,656			10,656
				145,836			145,836
Less accumulated depreciation and amortization				(141,738	)		(140,615	)
Net property and equipment			$	4,098		$	5,221

(5) Shareholder Notes Payable and Convertible Notes Payable

Repayments on shareholder notes payable during the six-month period ended June 30, 2019 totaled $3,518 (2018: $3,518).

(6) Subsequent Events and Contingencies

The Company has evaluated subsequent events from the date on the balance sheet through the date these financial statements are being filed with the Securities and Exchange Commission. No additional material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATION Back to Table of Contents

Some of the statements contained in this quarterly report of Data Call Technologies, Inc., Nevada corporation (hereinafter referred to as “we”, “us”, “our”, “Company” and the “Registrant”) discuss future expectations, contain projections of our plan of operation or financial condition or state other forward-looking information. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. They use of words such as “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe,” and other words and terms of similar meaning in connection with any discussion of future operating or financial performance. From time to time, we also may provide forward-looking statements in other materials we release to the public.

Data Call Technologies, Inc. (“Data Call,” or the “Company”) was incorporated under the laws of the State of Nevada as Data Call Wireless on April 4, 2002. On March 1, 2006, we changed our name to Data Call Technologies, Inc.

Our mission is to continue to exponentially grow our offering of our proprietary subscription services by integrating cutting-edge information/content delivery solutions to and within the control of retail and commercial resellers CMS manufacturers and end-users. Our Company’s services put its clients in control of real-time news, sports, weather and other dynamic content, displayed within one or multiple locations, spanning from local, regional to global end points, through Digital Signage and Kiosk networks.

Our business plan continues to focus on growing our client base by effectively offering this real-time and licensed information/content displayed through Digital Signage and Kiosk networks, seeking to improve the delivery, security, and variety of information/content services to the growing Digital Signage and Kiosk community.

Overview - What Is Digital Signage?

You’ve seen Digital Signage, it’s everywhere. Whether you’re shopping, trying to find your way through the airport, in a taxi, or even along the highway on your way home, it’s there. LED and LCD displays are continually replacing printed marketing materials such as signs and placards, as well as the old-school whiteboard, for product and corporate branding, marketing and assisted selling. The appeal of instantly updating product videos and promotional messages on one or thousands of remotely located displays is driving the adoption of this growing marketing platform. Digital Signage presentations are typically comprised of repeating loops (playlists) of information used to brand, market or sell the owner’s products and services or corporate messaging. But once viewed, this information becomes repetitive and the viewer tunes it out, resulting in low retention of the client’s message. As digital signage has matured, the characteristics of the digital signage presentations have taken center-stage requiring fresh, relevant and dynamic content mixed within the marketing messages. Dynamic Content is key.

Digital Signage Matures

We are experiencing the Digital Signage Industry (back then called connected signage) steadily maturing and Data Call, through its multiple industry specific relationships, continues its engagement and influence in the direction of the Digital Signage industry. Data Call has been performing in this space for well over a decade. Our company has staked claim in assisting the industry’s birth and maintains its prime position to enjoy and benefit from this industry’s growth.

Early on, a business desiring to achieve commercial benefits from the use of digital signage was often confronted by a plethora of hardware and software solutions, all offering their own “standard” of what digital signage should be. Typical customers for digital signage were most-often offered expensive hardware to present digital signage with a very minimalistic content management solution (CMS), lacking the full package of content with which to build and tailor their systems for their target customer base.

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Those early adopters of digital signage, often had to realize that their digital signage hardware vendors lacked the acumen to fully provide best practice of content strategy. The tools to manage content were provided, but not the content. From our inception, Data Call recognized that early signage providers and their typical customers lacked that key component - the offering of a comprehensive content package.

As the cost of platforms supporting infrastructure and digital displays have fallen significantly, digital signage has become more accessible to a wider range of potential users. Companies in our industry have come to understand, as we have preached since our inception, that the cost of Data Call’s integrated, content-flexible subscription service is extremely cost effective - and licensed for redistribution over their networks. The benefit that Data Call continues to provide our client base, in the form of ongoing content development, is expected to continue to provide our customers with desirable user-friendly content and content services.

The Need for Speed - Active Content

Active and dynamic content is the integral part of digital signage presentations that must be constantly updated with timely and relevant information to attract and retain target viewers to the products, services, or messaging offered by typical Digital Signage clients. For instance, a typical presentation may contain ten 15-second loops that provide the primary message of the presentation, but the active dynamic content, such as that provided by Data Call, is updated with new information constantly throughout the day. Those seeking to add active and dynamic content to their digital signage presentations are educated and advised to subscribe to Data Call’s dynamic content rather than attempting to illegally “cut and paste” or “scrape” broadcast content or RSS Feeds “not for commercial use” of others into their digital signage presentation.

By integrating Data Call’s content as a meaningful component of digital signage presentations, our clients can legally provide the entertainment and information content necessary to enhance the target customer’s information retention without disrupting the core message of the presentation. Some of the Infotainment categories provided by Data Call include news, sports, weather, financial data, the latest traffic alerts, among many others. With such a broad range of offerings, our clients have access to this active and dynamic content they need, regardless of the target customers and market they are addressing.

Our Business Opportunities

Our many opportunities for client development in the digital signage industry are growing exponentially. While many companies in our industry have traditionally outsourced all or part of their content creation, Data Call serves as a provider of dynamic active content to clients on a tailored basis. Whether a client desires general entertainment information for customers, such as news, sports, stock market quotes, etc. or location-specific content, such as local weather, traffic, etc., our research and experience has validated our long-held mantra that dynamic content draws and retains our clients’ target viewers to their digital signage and keeps viewers engaged throughout the client presentation.

Since our inception, management has developed and maintains strong relationships working with the leaders and associations of the digital signage industry. Collaborative efforts have successfully created, now industry standard, data formats and methods to facilitate the delivery of our dynamic content more easily and efficiently for integration into most hardware and software products.

Partners, Not Customers

Data Call’s enduring approach to our clients is to build long-lasting partnerships by creating client relationships that we believe are unique in the digital signage industry. We understand that each client has their own content requirements. In developing dynamic content for individual digital signage clients, we have identified three content-related factors: (i) reliability; (ii) objectivity; and (iii) ease of implementation. To address the reliability requirement, we are engaged in multiple license arrangements with the leading providers of news, weather, sports and financial information, among other client-desired content rather than either: (i) downloading and repackaging content sourced from the Internet (which may be illegal); or (ii) Scraping RSS feeds from news organizations (which may come and go at the provider’s whim - not to mention this practice is also illegal).

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Licensing data from these premier providers has also served us by satisfying the second criteria, objectivity. Because it is commonly recognized that Internet content may often be unreliable, unverifiable and biased, early on, we determined that we could not simply use unfiltered Internet content for delivery to our clients. Our proper licensing of data facilitates the standard of delivery and implementation by our client/partners. Data Call does the heavy lifting by taking care of not just the licensing, but the proper formatting of that data for consumption by the industry utilizing our multiple formats offered. Data Call has understood that it’s Digital Signage and Kiosk clients needed a more complete service than to endeavor the sourcing of active content from multiple vendors. As a result, our flexible content plans permit our clients to do “one stop shopping” for all dynamic content requirements by licensing subscriptions through us.

We empower our clients to receive customized dynamic content subscriptions to be displayed in a multitude of ways (banners, tickers, scrolls or visualizations integrated with the overall presentations). We have created “Playlist Ready” offerings and produced and distribute multiple sets of common data layouts in the industry-standard formats such as XML (extensible markup language), JSON (JavaScript Object Notation), JPEG (Joint Photographic Experts Group), RSS (Rich Site Summary, often called Really Simple Syndication), MRSS (Media RSS) and MPEG (Moving Pictures Expert Group). With the advent of HTML5 (5th version of Hypertext Markup Language), even more delivery methods have been made available to our clients, many of whom have found any one or a combination of these formats to be easily integrated into their products. Nevertheless, we have also produced customized data formats and visualizations to the exact and specific requirements of our clients/partners, which, we believe ensures a higher level of reliability and ease of implementation.

Market demand, opportunity and technology converge at a single point in time, and Data Call continues hold its position. Our integrity persistently builds our business. Digital signage platforms steadily evolve to meet mass market requirements, costs for hardware and software are falling to the point of becoming commodities and the markets for digital signage are clarifying through historical trial and error.

Business Operations

In March of 2017, we released our Direct Lynk Manager (DLManager) customer portal at the Digital Signage Expo in Las Vegas. The DLManager incorporates the Direct Lynk Media platform with major enhancements and options that enable the client to self-serve in a webstore environment. This is a moderated space that allows proper “white glove” treatment by our staff that our clients have come to expect and appreciate. Once the client is comfortable with navigation of the portal, they may then set up multiple groups and displays within their account for testing results in a demo fashion free of charge. Upon completion of their content selections and distribution points, the client may purchase the proper number of licenses needed to support their sections through various plans offered within the portal.

Some of the current types of data and information, for which a client may subscribe to through the Direct Lynk System, in multiple formats include:

●	Headline News top world and national news headlines;
●	Business News top business headlines;
●	Financial Highlights world-based financial indicators ;
●	Entertainment News top entertainment headlines;
●	Health/Science News top science/health headlines;
●	Strange News - latest off-beat news headlines;
●	Sports Headlines top sports headlines
	- AP News Minute Video
	- AP This Day In History Videos
	- AP Entertainment Minute Videos
●	Latest Sports Lines - latest sports odds for NFL, NBA, NHL, NCAA Football and NCAA Basketball;

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● National Football League latest game schedule and in-game updates;

● National Basketball Association - latest game schedule and in-game updates;

● Major League Baseball - latest game schedule and in-game updates;

● National Hockey League - latest game schedule and in-game updates;

● NCAA Football - latest game schedule and in-game updates;

● NCAA Men’s Basketball - latest game schedule and in-game updates;

● Professional Golf Association top 10 leaders continuously updated throughout the four-day tournament;

● NASCAR top 10 race positions updated every 20 laps throughout the race;

● Traffic Mapping;

● Animated Doppler Radar and Forecast Maps;

● Listings of the day’s horoscopes;

● Listings of the birthdays of famous persons born on each day;

● Health and Wellness

● Listings of historical events which occurred on each day in history; and

● Localized Traffic and Weather Forecasts.

We continually add different types of content per client requests. We provide our DLM services to our clients and other potential customers through the Internet. All DLM Services are real-time information services providing a wide range of up-to-date information for display. These services are designed to work concurrently with customers’ existing digital signage systems. The Direct Lynk Messenger product is scheduled to be sunset within the next 12 months, as DLMedia gradually moves into a legacy status with the DLManager portal taking the forefront.

Since our inception in 2002, we have come to deeply understand that this industry provides an exciting platform for advertisers, including our clients, to promote, inform, educate, and entertain their customers and employees regarding their business products, services, and corporate communications. Through Digital Signage, and Digital Out of Home (DOOH) businesses can use a single display or a complex, networked series of displays and video walls to market their products and services directly at their facilities and elsewhere to their customers and employees in real time. Additionally, because the core of Digital Signage advertising takes place in real time, businesses can change their marketing and messaging efforts literally from moment to moment and over the course of a day or such other period as they may determine.

We believe that the ability of our clients to display in real-time, the information and content we deliver, better allows our clients to tailor their products, services, advertising and messaging to individual and target-group customers, thereby advertising and offering, for example, inventory and sales discounts that may be designed to appeal to those individual customers and target customer groups, increasing sales and revenues. We believe that the benefits of on-site, real-time Digital Signage displays compared to regular print or video advertising are substantial and include, among other advantages, being able to immediately change digitally-displayed images/advertisements depending on our client’s customers own situation, not simply being restricted by in-store print circulars produced days, weeks or even months in advance, which may become stale or obsolete prior to or shortly after publication and dissemination.

We specialize in enabling our clients to create their own Digital Signage content feeds which are delivered online directly to their chosen, electronic digital display devices at their various facilities. The only requirements our clients must have are: (i) a supported, third-party Digital Signage or Kiosk equipment solution - through a CMS or a standalone player, or similar device, which receives the data from our servers online; and (ii) an Internet connection. Our DLM System is supported by various, readily available third-party systems, varying in costs from inexpensive monthly cloud-based licenses to much more extensive and expensive content management/playback systems. Our Systems allow customers to select from their pre-determined data and information subscriptions offered. We enable our clients to also select location specific content they wish to receive based on how and where their Digital Signage network is configured.

In December of 2017 the company completed the arduous task of reconstructing our back-end systems architecture. This task was initialized to exploit the latest technology advances within our space, utilizing our data center efficiencies to further streamline our processes. One of the greater culminations of this effort yielded the Data Call API (Application Programming Interface) allowing our enterprise channel partners to embed our products within their offerings to further widen our reach.

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Data Call continues to grow its client base through relationships that are gained through industry events such as seminars and trade shows. Our company has become a leader in syndicated content and custom content development for Digital Signage. Our licensed content is utilized on thousands of screens in hundreds of deployments. We are truly excited of our continued growth through our resellers, CMS manufacturers and end users.

Results of Operations

The following discussion should be read in conjunction with our financial statements.

During the last twelve months, the Company has implemented cost management measurements to review monthly expenditures. We will continue these efforts to streamline operations, as we focus on increasing sales and gross revenues over the next twelve months. We do not currently have any plans to increase our monthly expenditures or number of employees. We currently offer our Direct Lynk Messenger and DLMedia services to our clients and other potential customers through the Internet. Both DLM Services are Digital Signage products and real-time information services which provides a wide range of up-to-date information for display. Both DLM services are able to work concurrently with customers’ existing digital signage systems. The Direct Lynk Messenger product is slowly becoming a legacy product with the DLMedia product in the forefront.

We continually add subscribers for our technology throughout and intend to build and increase such subscribers moving forward.

Three Months Ended June 30, 2019 Compared to Three Months Ended June 30, 2018

Our revenues for the three months ended June 30, 2019 were $161,999, compared to $160,481 for the three-month period ended June 30, 2018, representing an increase of $1,518 or approximately 0.9%. The increase in revenues was mainly due to new customers purchasing new contents.

Costs of sales for the three months ended June 30, 2019 were $49,907 compared to $42,433 for the three-month period ended June 30, 2018, cost of sales for the quarter increased $7,474. These costs are related to the licensing and royalty expense required providing enhanced subscription services.

Gross margins for the three months ended June 30, 2019 were $112,092 compared to $118,048 as of June 30, 2018, or 69.2% for the three-month period ended June 30, 2019 as compared to 73.6% for the three-month period ending June 30, 2018.

Operating expenses for the three months ended June 30, 2019 were $100,246 compared to $100,007 for the three-month period ended June 30, 2018, representing a increase of $239 from the same period in the prior year. Net income for the three months ended June 30, 2019 was $10,481 compared to a net income of $16,676 for the three-month period ended June 30, 2018 or a net change of $(6,195). The Company’s net income was due to the increase in revenue.

Six Months Ended June 30, 2019 Compared to Six Months Ended June 30, 2018

Our revenues for the six months ended June 30, 2019 were $325,668, compared to $328,071 for the six-month period ended June 30, 2018, representing a decrease of $2,403 or approximately 0.7%. Costs of sales for the six months ended June 30, 2019 were $94,086, compared to $81,000 for the same period of the prior year. This increase was due the costs related to the licensing and royalty expense required to provide the subscription services.

Gross margins for the six months ended June 30, 2019 were $231,582 compared to $247,071 as of June 30, 2018, or 71.1% for the six-month period ended June 30, 2019 as compared to 75.3% for the six-month period ending June 30, 2018.

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Operating expenses for the six months ended June 30, 2019 were $243,997 compared to $253,188 for the six-month period ended June 30, 2018, representing a decrease of $9,191 from the same period in the prior year. Net loss for the six months ended June 30, 2019 was $15,145 compared to a net loss of $8,846 for the six-month period ended June 30, 2018.

Liquidity and Capital Resources

As of June 30, 2019, we had total current assets of $106,835, consisting of $18,401 in cash, $74,734 in accounts receivable and $13,700 in prepaid expenses and had total current liabilities of $80,363 consisting or $35,709 in accounts payable, $26,216 in accrued expenses, and $18,438 in notes payable.

At June 30, 2019, we had a positive working capital of $26,472 and an accumulated deficit since inception of $9,986,659. The Company had net cash used by operating activities of $1,087 during the six-month period ended June 30, 2019, which was mainly due to a net loss of $15,145, an increase in accounts receivable of $6,697, an increase in accounts payable of $12,853, an increase in accrued expenses of $2,594, an increase in prepaid expenses of $1,278 , stock compensation expense and options expense of $1,774, deferred revenue of $12,261 and depreciation expense of $1,123.

We had investing activities of $0 during the six-month period ended June 30, 2019 related to the purchase of property and equipment. We used $3,518 in our financing activities during the six months ended June 30, 2019 for the repayment of a shareholder notes payable.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK Back to Table of Contents

A smaller reporting company, as defined by Item 10 of Regulation S-K, is not required to provide the information required by this item.

ITEM 4. CONTROLS AND PROCEDURES Back to Table of Contents

(a) Evaluation of Disclosure Controls and Procedures.

Our management, with the participation of our Principal Executive Officer and our Principal Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of June 30, 2019 (the “Evaluation Date”). The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and principal financial officers, as appropriate, to allow timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based on the evaluation of our disclosure controls and procedures as of June 30, 2019, our Principal Executive Officer and Principal Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective at the reasonable assurance level as described in our Annual Report on Internal Control Over Financial Reporting filed in our Annual Report on Form 10-K.

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Our principal executive officers do not expect that our disclosure controls or internal controls will prevent all errors and all fraud. Although our disclosure controls and procedures were designed to provide reasonable assurance of achieving their objectives and our principal executive officers have determined that our disclosure controls and procedures are effective at doing so, a control system, no matter how well conceived and operated, can provide only reasonable, not absolute assurance that the objectives of the system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented if there exists in an individual a desire to do so. There can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

(b) Changes in Internal Control over Financial Reporting

There have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) or in other factors that occurred during the three-month period ended June 30, 2019 that have significantly affected, or are reasonably likely to significantly affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS Back to Table of Contents

None.

ITEM 1A. RISK FACTORS Back to Table of Contents

In addition to the other information set forth in this report, you should carefully consider the factors discussed in Part I, “Item 1. Description of Business, subheading Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2018, which could materially affect our business, financial condition or future results. The risks described in our Annual Report on Form 10-K is not the only risks facing our company. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition and/or operating results.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS Back to Table of Contents

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES Back to Table of Contents

None.

ITEM 4. MINE SAFETY DISCLOSURE Back to Table of Contents

None.

ITEM 5. OTHER INFORMATION Back to Table of Contents

None.

ITEM 6. EXHIBITS Back to Table of Contents

(a) The following documents are filed as exhibits to this report on Form 10-Q or incorporated by reference herein. Any document incorporated by reference is identified by a parenthetical reference to the SEC filing that included such document.

Exhibit No.	Description
31.1	Certification of CEO pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification of CFO pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification of CEO pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of CFO pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned.

DATA CALL TECHNOLOGIES INC.
By:	/s/ Timothy E. Vance
	Timothy E. Vance
	Chief Executive Officer and Chairman
	(Principal Executive Officer)

Date: August 9, 2019

By:	/s/ Gary Woerz
	Gary Woerz
	Chief Financial Officer
	(Principal Financial and Principal Accounting Officer)

Date: August 9, 2019

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EX-31.1

CERTIFICATION

I, Timothy E. Vance, certify that:

1. I have reviewed this quarterly report of Data Call Technologies, 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 issuer as of, and for, the periods presented in this report;

4. The  issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as 4efined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer 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 issuer, 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 our 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 issuer'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 issuer's internal control over financial reporting that occurred during the  issuer's most recent fiscal quarter (the  issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer's internal control over financial reporting; and

5. The  issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the   issuer's auditors and the audit committee of the  issuer'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  issuer's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether not material, that involves management or other employees who have a significant role in the  issuer's internal control over financial reporting.

Date: August 9, 2019

/s/ Timothy E. Vance

CEO

EX-31.2

CERTIFICATION

I, Gary D. Woerz, certify that:

1. I have reviewed this quarterly report of Data Call Technologies, 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  issuer as of, and for, the periods presented in this report;

4. The  issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as 4efined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the  issuer 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  issuer, 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 our 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  issuer'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  issuer's internal control over financial reporting that occurred during the  issuer's most recent fiscal quarter (the  issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the   issuer's internal control over financial reporting; and

5. The  issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the   issuer's auditors and the audit committee of the  issuer'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  issuer's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether not material, that involves management or other employees who have a significant role in the  issuer's internal control over financial reporting.

Date: August 9, 2019

/s/ Gary D. Woerz

CFO

EX-32.1

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 Data Call Technologies, Inc. (the "Company") on Form 10-Q for the period ended June 30, 2019 (the "Report"), as filed with the Securities and Exchange Commission on the date hereof, I, Timothy E. Vance, CEO 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, as amended; and

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

/s/ Timothy E. Vance

Timothy E. Vance

CEO

Dated: August 9, 2019

A signed original of this written statement required by Section 906 has been provided to Data Call Technologies, Inc. and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

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 Data Call Technologies, Inc. (the "Company") on Form 10-Q for the period ended June 30, 2019 (the "Report"), as filed with the Securities and Exchange Commission on the date hereof, I, Gary Woerz, CFO and Director 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, as amended; and

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

/s/ Gary D. Woerz

Gary D. Woerz

CFO

Dated: August 9, 2019

A signed original of this written statement required by Section 906 has been provided to Data Call Technologies, Inc. and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 27, 2019
Document And Entity Information
Entity Registrant Name	Data Call Technologies
Entity Central Index Key	0001321828
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		155,997,103
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

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Balance Sheets - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash	$ 18,401	$ 23,006
Accounts receivable	74,734	81,431
Prepaid expenses	13,700	14,978
Total current assets	106,835	119,415
Property and equipment	145,836	145,836
Less accumulated depreciation and amortization	141,738	140,615
Net property and equipment	4,098	5,221
Other assets	800	800
Total assets	111,733	125,436
Current liabilities:
Accounts payable	27,632	14,640
Accounts payable - related party	8,077	8,216
Accrued salaries - related party	2,850	506
Accrued interest	23,366	23,116
Convertible short-term note payable to related party - default	10,000	10,000
Deferred revenue - current		12,261
Short-term note payable to related party - default	8,438	11,956
Total current liabilities	80,363	80,695
Total liabilities	80,363	80,695
Stockholders' equity:
Common stock, $0.001 par value. Authorized 490,000,000 shares: 155,997,103 shares issued and outstanding at June 30, 2019 and at December 31, 2018	155,997	155,997
Additional paid-in capital	9,861,222	9,859,448
Accumulated deficit	(9,986,659)	(9,971,514)
Total stockholders' equity	31,370	44,741
Total liabilities and stockholders' equity	111,733	125,436
Preferred Stock A [Member]
Stockholders' equity:
Preferred stock value	800	800
Preferred Stock B [Member]
Stockholders' equity:
Preferred stock value	$ 10	$ 10

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Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018	Sep. 30, 2014	Dec. 31, 2009
Preferred stock convertible percentage				10.00%
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	490,000,000	490,000,000
Common stock, shares issued	155,997,103	155,997,103
Common stock, shares outstanding	155,997,103	155,997,103
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock ,shares authorized	10,000,000	10,000,000
Preferred stock convertible percentage	12.00%	12.00%
Preferred stock, shares issued	800,000	800,000
Preferred stock, shares outstanding	800,000	800,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock ,shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	10,000	10,000	10,000
Preferred stock, shares outstanding	10,000	10,000

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Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Sales	$ 161,999	$ 160,481	$ 325,668	$ 328,071
Cost of sales	49,907	42,433	94,086	81,000
Gross margin	112,092	118,048	231,582	247,071
Selling, general and administrative expenses	99,684	99,446	242,874	250,348
Depreciation and amortization expense	562	561	1,123	2,840
Total operating expenses	100,246	100,007	243,997	253,188
Other (income) expense
Interest income	(1)	(1)	(2)	(3)
Interest expense	1,366	1,366	2,732	2,732
Total expenses	101,611	101,372	246,727	255,917
Net income (loss) before income taxes	10,481	16,676	(15,145)	(8,846)
Provision for income taxes
Net income (loss)	$ 10,481	$ 16,676	$ (15,145)	$ (8,846)
Net income (loss) per common share - basic and diluted	$ 0	$ 0	$ (0.00)	$ (0.00)
Weighted average common shares:
Basic	155,997,103	152,187,462	155,997,103	148,854,331
Diluted	160,702,985	152,784,477	155,997,103	148,854,331

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Statement of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock A [Member]	Preferred Stock B [Member]	Common Stock [Member]	Additional paid-in capital [Member]	Accumulated deficit [Member]	Total
Balance at Dec. 31, 2017	$ 800	$ 10	$ 145,484	$ 9,851,042	$ (9,952,526)	$ 44,810
Balance, shares at Dec. 31, 2017	800,000	10,000	145,484,165
Shares issued for services			$ 6,013	12,776		18,789
Shares issued for services , shares			6,012,938
Options exercised			$ 4,500	(4,500)
Options exercised, shares			4,500,000
Fair value of options granted				130		130
Net loss					(18,988)	(18,988)
Balance at Dec. 31, 2018	$ 800	$ 10	$ 155,997	9,859,448	(9,971,514)	44,741
Balance, shares at Dec. 31, 2018	800,000	10,000	155,997,103
Shares issued for services				1,774		1,774
Shares issued for services , shares
Net loss					(15,145)	(15,145)
Balance at Jun. 30, 2019	$ 800	$ 10	$ 155,997	$ 9,861,222	$ (9,986,659)	$ 31,370
Balance, shares at Jun. 30, 2019	800,000	10,000	155,997,103

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Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Cash flows from operating activities:
Net loss	$ 10,481	$ 16,676	$ (15,145)	$ (8,846)	$ (18,988)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	562	561	1,123	2,840
Stock-based compensation			1,774	16,440
Options expense			130	130
Changes in operating assets and liabilities:
Accounts receivable			6,697	206
Prepaid expenses			1,278	(2,100)
Other assets
Accounts payable			12,992	(1,500)
Accounts payable - related party			(139)	565
Accrued expenses			250	250
Accrued expenses - related party			2,344	46
Deferred revenues			(12,261)	(12,382)
Net cash used in operating activities			(1,087)	(4,351)
Cash flows from investing activities:
Purchase of property and equipment				(887)
Net cash used in investing activities				(887)
Cash flows from financing activities:
Principal payments on borrowing from related party			(3,518)	(3,518)
Net cash used in financing activities			(3,518)	(3,518)
Net increase (decrease) in cash			(4,605)	(8,756)
Cash at beginning of year			23,006	44,590	44,590
Cash at end of period	$ 18,401	$ 35,834	18,401	35,834	$ 23,006
Supplemental Cash Flow Information:
Cash paid for interest			2,482	2,482
Cash paid for taxes

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Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(1) Summary of Significant Accounting Policies

Organization, Ownership and Business

Data Call Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 2002. The Company’s mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media, and put them within the control of retail and commercial enterprises. The Company’s software and services put its clients in control of real-time advertising, news, and other content, including emergency alerts.

The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six-month period ended June 30, 2019 are not indicative of the results that may be expected for the year ending December 31, 2019.

As contemplated by the Securities and Exchange Commission (SEC) under Rules of Regulation S-X, the accompanying financial statements and related footnotes have been condensed and do not contain certain information that will be included in the Company’s annual financial statements and footnotes thereto. For further information, refer to the Company’s audited consolidated financial statements and related footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2018.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities of three months or less to be cash equivalents. There were no cash equivalents as of June 30, 2019 or December 31, 2018.

Revenue Recognition

The Company recognizes revenues based on monthly fees for services provided to customers. Some customers prepay for annual services and the Company defers such amounts and amortizes them into revenues as the service is provided.

Accounts Receivable

Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The allowance for doubtful trade receivables was $0 as of June 30, 2019 and December 31, 2018 as we believe all of our receivables are fully collectable.

Property, Equipment and Depreciation

Property and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other income or expense. Depreciation is computed over the estimated useful lives of the assets (3-5 years) using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as incurred.

Advertising Costs

The cost of advertising is expensed as incurred.

Research and Development

Research and development costs are expensed as incurred.

Product Development Costs

Product development costs consist of cost incurred to develop the Company’s website and software for internal and external use. All product development costs are expensed as incurred.

Income Taxes

The Company is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized.

Use of Estimates

The preparation of financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from those estimates.

Beneficial Conversion Feature

Convertible debt includes conversion terms that are considered in the money compared to the market price of the stock on the date of the related agreement. The Company calculates the beneficial conversion feature and records a debt discount with the amount being amortized to interest expense over the term of the note.

Management’s Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses. Actual results could differ from these estimates.

Stock-Based Compensation

We account for stock-based compensation in accordance with “FASB ASC 718-10.” Stock-based compensation expense recognized during the period is based on the value of the portion of share-based awards that are ultimately expected to vest during the period. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option pricing model. The fair value of restricted stock is determined based on the number of shares granted and the closing price of the Company’s common stock on the date of grant. Compensation expense for all share-based payment awards is recognized using the straight-line amortization method over the vesting period.

Fair Value of Financial Instruments

The Company estimates the fair value of its financial instruments using available market information and appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, the Company estimates of fair value are not necessarily indicative of the amounts that the Company could realize in a current market exchange. The use of different market assumption and/or estimation methodologies may have a material effect on the estimated fair value amounts. The interest rates payable by the Company on its notes payable approximate market rates. The Company believes that the fair value of its financial instruments comprising accounts receivable, notes receivable, accounts payable, and notes payable approximate their carrying amounts.

On January 1, 2009, the Company adopted an accounting standard for applying fair value measurements to certain assets, liabilities and transactions that are periodically measured at fair value. The adoption did not have a material effect on the Company’s financial position, results of operations or cash flows. In August 2009, the FASB issued an amendment to the accounting standards related to the measurement of liabilities that are routinely recognized or disclosed at fair value. This standard clarifies how a company should measure the fair value of liabilities, and that restrictions preventing the transfer of a liability should not be considered as a factor in the measurement of liabilities within the scope of this standard. This standard became effective for the Company on October 1, 2009. The adoption of this standard did not have a material impact on the Company’s financial statements. The fair value accounting standard creates a three level hierarchy to prioritize the inputs used in the valuation techniques to derive fair values. The basis for fair value measurements for each level within the hierarchy is described below with Level 1 having the highest priority and Level 3 having the lowest.

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.

Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2019 and December 31, 2018:

	(Level 1)		(Level 2)		(Level 3)
June 30, 2019	$	0	$	0	$	0
December 31, 2018	$	0	$	0	$	0

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. We adopted Topic 606 as of January 1, 2018.

In February 2018, the FASB issued Accounting Standards Update No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (ASU 2018-02), which allows companies to reclassify stranded tax effects resulting from the Tax Act, from accumulated other comprehensive income to retained earnings. The new standard is effective beginning January 1, 2019, with early adoption permitted. Tax effects are not anticipated as a result of this standard

The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

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Related Party Transactions

6 Months Ended

Jun. 30, 2019

Related Party Transactions [Abstract]

Related Party Transactions

(2) Related Party Transactions

During the first quarter of 2013, the Company issued unregistered shares as follows: (i) 7,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 7,500,000 restricted shares to Gary Woerz, the Company’s newly designated CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.06 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $900,000 to be recognized over the 5 year term of the agreements. The expense recognized in the second quarter of 2018 was $Nil and the expense in the second quarter of 2019 was $Nil. The expense recognized in the six months ended June 30, 2018 was $16,110 and the expense in the six months ended June 30, 2019 was $Nil. The January 2013 employment agreements calls for a 5 year term ending January 30, 2018, annual compensation of $85,000 per year for services as CEO, annual compensation of $52,000 per year for services as CFO, 500,000 options to the CEO and 400,000 options to the CFO in addition to the 7,500,000 restricted shares to each the CEO and CFO.

During the first quarter of 2017, the Company granted a total of 900,000 options for the purchase of up to 900,000 shares of common stock to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement and to Gary Woerz, the Company’s newly designated CFO, in connection with the execution of a new 5 year employment agreement. The Company uses the Black-Scholes option valuation model to value stock options granted. The Black- Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. The model requires management to make estimates, which are subjective and may not be representative of actual results. The Company recorded $Nil (June 30, 2018: $130) in stock option compensation expense, in relation to these options for the six months ended June 30, 2019. The Black-Scholes model calculations included stock price on date of measurement of $0.002, exercise price of $0.001, a term of 3 years, computed volatility of 124% and a discount rate of 1.93%. The January 2016 employment agreements calls for a 5 year term ending January 30, 2018, annual compensation of $85,000 per year for services as CEO, annual compensation of $52,000 per year for services as CFO, 500,000 options to the CEO and 400,000 options to the CFO in addition to the 7,500,000 restricted shares to each the CEO and CFO.

During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5 year term of the agreements. The expense recognized in the second quarter of 2019 was $887 (2018: $330) and $1,774 for the six months ended June 30, 2019 (2018: $330). The April 30,2018 employment agreements calls for a 5 year term ending April 30, 2023, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO.

During 2009, the Company received cash in the sum of $50,000 from a shareholder for a Convertible Note Payable at a 10% interest rate. On July 30, 2015, the Company entered into an amendment agreement for the previously convertible note. The amendment removed the prior conversion feature of the note and amended the due date to June 30, 2016. The remaining balance of the note as of June 30, 2019 and December 31, 2018 was $8,438 and $11,956, respectively. The interest for the note payable has been calculated annually and has been paid for the quarter ended June 30, 2019 and the year ended December 31, 2018.

As of June 30, 2019 and December 31, 2018, convertible notes payable to related party had a balance of $10,000. The interest for the note payable has been calculated annually and has been accrued for the quarter ended June 30, 2019 and the year ended December 31, 2018.

As of June 30, 2019 and December 31, 2018, the total due to management for past accrued salaries is $2,850 and $506, respectively.

As of June 30, 2019 and December 31, 2018, the total due to management included in accounts payable is $8,077 and $8,216, respectively.

During the six-month periods ended June 30, 2019 and June 30, 2018, the company repaid a total of $3,518 and $3,518, respectively, to related parties on various note payables.

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Capital Stock, Warrants and Options

6 Months Ended

Jun. 30, 2019

Equity [Abstract]

Capital Stock, Warrants and Options

(3) Capital Stock, Warrants and Options

The Company is authorized to issue up to 10,000,000 shares of Preferred Stock, $0.001 par value per share, of which 800,000 shares of Series A convertible preferred stock are outstanding at June 30, 2019 and December 31, 2018. The Preferred Stock may be issued in one or more series, the terms of which may be determined at the time of issuance by the Board of Directors, without further action by stockholders, and may include voting rights (including the right to vote as a series on particular matters), preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions.

Each share of Series A Preferred Stock shall bear a preferential dividend of twelve percent (12%) per year and is convertible into a number shares of the Company’s common stock, par value $0.001 per share (“Common Stock”) based upon Fifty (50%) percent of the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion. The Company has not declared or accrued any dividends and as of June 30, 2019 or December 31, 2018. Unaccrued and undeclared dividends were $2,400 and $4,800 as of June 30, 2019 and December 31, 2018, respectively.

During the first quarter of 2013, the Company issued unregistered shares as follows: (i) 7,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 7,500,000 restricted shares to Gary Woerz, the Company’s newly designated CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.06 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $900,000 to be recognized over the 5 year term of the agreements. The expense recognized in the second quarter of 2018 was $Nil and the expense in the second quarter of 2019 was $Nil. The expense recognized in the six months ended June 30, 2018 was $16,110 and the expense in the six months ended Jun 30, 2019 was $Nil. The January 2013 employment agreements calls for a 5 year term ending January 30, 2018, annual compensation of $85,000 per year for services as CEO, annual compensation of $52,000 per year for services as CFO, 500,000 options to the CEO and 400,000 options to the CFO in addition to the 7,500,000 restricted shares to each the CEO and CFO.

During the quarter ended September 30, 2014, the Company amended its Articles of incorporation to authorize 1,000,000 shares of Series B Preferred Stock at a par value of $0.001 and issued 10,000 shares. The Series B shares were valued at $76,000 and were expensed during 2014. The Series B Preferred Stock may be issued to one or series by the terms of which may be and may include preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions. The Series B Preferred Shares have the right to vote in the aggregate, on all shareholder matters votes equal to 51% of the total shareholder vote on any and all shareholder matters. The Series B Preferred Stock will be entitled to this 51% voting right no matter how many shares of common stock or other voting stock of Data Call Technology stock is issued and outstanding in the future.

During the first quarter of 2017, the Company granted a total of 900,000 options for the purchase of up to 900,000 shares of common stock to Tim Vance, the Company’s CEO, in connection with the 2013 5 year employment agreement and to Gary Woerz, CFO, in connection with the execution of the 2013 5 year employment agreement. The Company uses the Black-Scholes option valuation model to value stock options granted. During the period ended March 31, 2015, the Company determined that the Employment Agreements between the Company and its Executive Officers be amended to adjust the exercise price form the lower of $0.03 to $0.0015 and that the expiration date of the options to be extended from January 31, 2018 to December 31, 2019. The Black- Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. The model requires management to make estimates, which are subjective and may not be representative of actual results. The Black-Scholes model calculations included stock price on date of measurement of $0.002, exercise price of $0.001, a term of 3 years, computed volatility of 124% and a discount rate of 1.93%. Assumptions used to determine the fair value of the stock based compensation is as follows:

Exercise price		Total Options Outstanding		Weighted Average Remaining Life (Years)		Total Weighted Average Exercise Price		Options Exercisable
$	0.001		900,000		1.56	$	0.001		900,000

The Company recorded $Nil (2018: $130) in stock option compensation expense, in relation to these options, during the six month period ended June 30, 2019. Total stock option compensation expense is calculated at $1,460.

During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5 year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5 year term of the agreements. The Company recorded $1,774 (June 30, 2018: $330) in stock based compensation expense, in relation to those shares for the six months ended June 30, 2019. The April 30, 2018 employment agreements calls for a 5 year term ending April 30, 2023, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO.

The Company in April, 2019 issued a 14C to increase the authorized shares up to 490,000,000 shares of Common Stock, of which 155,997,103 shares were issued and outstanding as of June 30, 2019 and December 31, 2018.

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Property and Equipment

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

Property and Equipment

(4) Property and Equipment

Major classes of property and equipment together with their estimated useful lives, consisted of the following:

	Years		June 30, 2019			December 31, 2018
Equipment		3-5	$	113,499		$	113,499
Office furniture		7		21,681			21,681
Leasehold improvements		3		10,656			10,656
				145,836			145,836
Less accumulated depreciation and amortization				(141,738	)		(140,615	)
Net property and equipment			$	4,098		$	5,221

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Shareholder Notes Payable and Convertible Notes Payable

6 Months Ended

Jun. 30, 2019

Debt Disclosure [Abstract]

Shareholder Notes Payable and Convertible Notes Payable

(5) Shareholder Notes Payable and Convertible Notes Payable

Repayments on shareholder notes payable during the six-month period ended June 30, 2019 totaled $3,518 (2018: $3,518).

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Subsequent Events and Contingencies

6 Months Ended

Jun. 30, 2019

Subsequent Events [Abstract]

Subsequent Events and Contingencies

(6) Subsequent Events and Contingencies

The Company has evaluated subsequent events from the date on the balance sheet through the date these financial statements are being filed with the Securities and Exchange Commission. No additional material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

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Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Organization, Ownership and Business

Organization, Ownership and Business

Data Call Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 2002. The Company’s mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media, and put them within the control of retail and commercial enterprises. The Company’s software and services put its clients in control of real-time advertising, news, and other content, including emergency alerts.

The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six-month period ended June 30, 2019 are not indicative of the results that may be expected for the year ending December 31, 2019.

As contemplated by the Securities and Exchange Commission (SEC) under Rules of Regulation S-X, the accompanying financial statements and related footnotes have been condensed and do not contain certain information that will be included in the Company’s annual financial statements and footnotes thereto. For further information, refer to the Company’s audited consolidated financial statements and related footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2018.

Cash and Cash Equivalents

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities of three months or less to be cash equivalents. There were no cash equivalents as of June 30, 2019 or December 31, 2018.

Revenue Recognition

Revenue Recognition

The Company recognizes revenues based on monthly fees for services provided to customers. Some customers prepay for annual services and the Company defers such amounts and amortizes them into revenues as the service is provided.

Accounts Receivable

Accounts Receivable

Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The allowance for doubtful trade receivables was $0 as of June 30, 2019 and December 31, 2018 as we believe all of our receivables are fully collectable.

Property, Equipment and Depreciation

Property, Equipment and Depreciation

Property and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other income or expense. Depreciation is computed over the estimated useful lives of the assets (3-5 years) using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as incurred.

Advertising Costs

Advertising Costs

The cost of advertising is expensed as incurred.

Research and Development

Research and Development

Research and development costs are expensed as incurred.

Product Development Costs

Product Development Costs

Product development costs consist of cost incurred to develop the Company’s website and software for internal and external use. All product development costs are expensed as incurred.

Income Taxes

Income Taxes

The Company is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from those estimates.

Beneficial Conversion Feature

Beneficial Conversion Feature

Convertible debt includes conversion terms that are considered in the money compared to the market price of the stock on the date of the related agreement. The Company calculates the beneficial conversion feature and records a debt discount with the amount being amortized to interest expense over the term of the note.

Management's Estimates and Assumptions

Management’s Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses. Actual results could differ from these estimates.

Stock-Based Compensation

Stock-Based Compensation

We account for stock-based compensation in accordance with “FASB ASC 718-10.” Stock-based compensation expense recognized during the period is based on the value of the portion of share-based awards that are ultimately expected to vest during the period. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option pricing model. The fair value of restricted stock is determined based on the number of shares granted and the closing price of the Company’s common stock on the date of grant. Compensation expense for all share-based payment awards is recognized using the straight-line amortization method over the vesting period.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The Company estimates the fair value of its financial instruments using available market information and appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, the Company estimates of fair value are not necessarily indicative of the amounts that the Company could realize in a current market exchange. The use of different market assumption and/or estimation methodologies may have a material effect on the estimated fair value amounts. The interest rates payable by the Company on its notes payable approximate market rates. The Company believes that the fair value of its financial instruments comprising accounts receivable, notes receivable, accounts payable, and notes payable approximate their carrying amounts.

On January 1, 2009, the Company adopted an accounting standard for applying fair value measurements to certain assets, liabilities and transactions that are periodically measured at fair value. The adoption did not have a material effect on the Company’s financial position, results of operations or cash flows. In August 2009, the FASB issued an amendment to the accounting standards related to the measurement of liabilities that are routinely recognized or disclosed at fair value. This standard clarifies how a company should measure the fair value of liabilities, and that restrictions preventing the transfer of a liability should not be considered as a factor in the measurement of liabilities within the scope of this standard. This standard became effective for the Company on October 1, 2009. The adoption of this standard did not have a material impact on the Company’s financial statements. The fair value accounting standard creates a three level hierarchy to prioritize the inputs used in the valuation techniques to derive fair values. The basis for fair value measurements for each level within the hierarchy is described below with Level 1 having the highest priority and Level 3 having the lowest.

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.

Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2019 and December 31, 2018:

	(Level 1)		(Level 2)		(Level 3)
June 30, 2019	$	0	$	0	$	0
December 31, 2018	$	0	$	0	$	0

Recent Accounting Pronouncements

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. We adopted Topic 606 as of January 1, 2018.

In February 2018, the FASB issued Accounting Standards Update No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (ASU 2018-02), which allows companies to reclassify stranded tax effects resulting from the Tax Act, from accumulated other comprehensive income to retained earnings. The new standard is effective beginning January 1, 2019, with early adoption permitted. Tax effects are not anticipated as a result of this standard

The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2019 and December 31, 2018:

	(Level 1)		(Level 2)		(Level 3)
June 30, 2019	$	0	$	0	$	0
December 31, 2018	$	0	$	0	$	0

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Capital Stock, Warrants and Options (Tables)

6 Months Ended

Jun. 30, 2019

Equity [Abstract]

Schedule of Fair Value of Stock Based Compensation

Assumptions used to determine the fair value of the stock based compensation is as follows:

Exercise price		Total Options Outstanding		Weighted Average Remaining Life (Years)		Total Weighted Average Exercise Price		Options Exercisable
$	0.001		900,000		1.56	$	0.001		900,000

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Property and Equipment (Tables)

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Major classes of property and equipment together with their estimated useful lives, consisted of the following:

	Years		June 30, 2019			December 31, 2018
Equipment		3-5	$	113,499		$	113,499
Office furniture		7		21,681			21,681
Leasehold improvements		3		10,656			10,656
				145,836			145,836
Less accumulated depreciation and amortization				(141,738	)		(140,615	)
Net property and equipment			$	4,098		$	5,221

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Summary of Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Cash equivalents
Allowance for doubtful trade receivables	$ 0	$ 0
Minimum [Member]
Estimated useful lives of the assets	P3Y
Maximum [Member]
Estimated useful lives of the assets	P5Y

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Summary of Significant Accounting Policies - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Fair Value, Inputs, Level 1 [Member]
Fair value assets and liabilities	$ 0	$ 0
Fair Value, Inputs, Level 2 [Member]
Fair value assets and liabilities	0	0
Fair Value, Inputs, Level 3 [Member]
Fair value assets and liabilities	$ 0	$ 0

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Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended					6 Months Ended		12 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2017	Mar. 31, 2013	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2009	Dec. 31, 2018	Mar. 31, 2015
Proceeds from issuance of convertible notes payable								$ 50,000
Convertible notes payable, interest rate								10.00%
Convertible notes payable	$ 8,438					$ 8,438			$ 11,956
Convertible notes payable related party	10,000					10,000			10,000
Accrued salaries due	2,850					2,850			506
Accounts payable	8,077					8,077			$ 8,216
Repayments of related party debt						3,518	$ 3,518
Employment Agreement [Member]
Stock issuance expenses					$ 900,000
Stock option compensation expense							16,110
Employment Agreement [Member] | Option [Member]
Stock option compensation expense							130
Stock price	$ 0.002					$ 0.002
Exercise price	$ 0.001					$ 0.001
Expected term						3 years
Volatility						124.00%
Discount rate						1.93%
Employment Agreement [Member] | Maximum [Member]
Exercise price										$ 0.0015
Employment Agreement [Member] | Timothy E. Vance [Member]
Agreement term				5 years
Number of options granted				900,000
Employment Agreement [Member] | Timothy E. Vance [Member] | Maximum [Member]
Number of option shares purchased				900,000
Employment Agreement [Member] | Gary D. Woerz [Member]
Agreement term				5 years
January 2013 Employment Agreement [Member]
Agreement term description						The January 2013 employment agreements calls for a 5 year term ending January 30, 2018.
January 2013 Employment Agreement [Member] | Timothy E. Vance [Member]
Annual compensation						$ 85,000
Number of options granted						500,000
January 2013 Employment Agreement [Member] | Gary D. Woerz [Member]
Annual compensation						$ 52,000
Number of options granted						400,000
January 2016 Employment Agreement [Member]
Agreement term description						The January 2016 employment agreements calls for a 5 year term ending January 30, 2018.
January 2016 Employment Agreement [Member] | Timothy E. Vance [Member]
Annual compensation						$ 85,000
Number of options granted						500,000
January 2016 Employment Agreement [Member] | Gary D. Woerz [Member]
Annual compensation						$ 52,000
Number of options granted						400,000
2018 Employment Agreement [Member]
Stock issuance expenses			18,700
Stock option compensation expense	$ 887		$ 330			$ 1,774	$ 330
Agreement term description						The April 30, 2018 employment agreements calls for a 5 year term ending April 30, 2023.
2018 Employment Agreements [Member] | Timothy E. Vance [Member]
Annual compensation						$ 98,000
2018 Employment Agreements [Member] | Gary D. Woerz [Member]
Annual compensation						$ 57,200
Restricted Stock [Member] | Employment Agreement [Member]
Shares issued price per share					$ 0.06
Restricted Stock [Member] | Employment Agreement [Member] | Timothy E. Vance [Member]
Number of restricted shares issued					7,500,000
Agreement term					5 years
Restricted Stock [Member] | Employment Agreement [Member] | Gary D. Woerz [Member]
Number of restricted shares issued					7,500,000
Agreement term					5 years
Restricted Stock [Member] | January 2016 Employment Agreement [Member] | Timothy E. Vance [Member]
Number of restricted shares issued						7,500,000
Restricted Stock [Member] | January 2016 Employment Agreement [Member] | Gary D. Woerz [Member]
Number of restricted shares issued						7,500,000
Restricted Stock [Member] | 2018 Employment Agreement [Member]
Shares issued price per share			$ 0.0034				$ 0.0034
Restricted Stock [Member] | 2018 Employment Agreement [Member] | Timothy E. Vance [Member]
Number of restricted shares issued			3,500,000
Agreement term			5 years
Restricted Stock [Member] | 2018 Employment Agreement [Member] | Gary D. Woerz [Member]
Number of restricted shares issued			2,000,000
Agreement term			5 years

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Capital Stock, Warrants and Options (Details Narrative) - USD ($)	3 Months Ended						6 Months Ended		12 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2017	Sep. 30, 2014	Mar. 31, 2013	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Mar. 31, 2015
Common stock, par value	$ 0.001						$ 0.001		$ 0.001
Percentage of average closing bid price of the common stock conversion							50.00%
Common stock declared or accrued any dividends
Common stock un-accrued and undeclared dividends							$ 2,400		$ 4,800
Common stock, shares authorized	490,000,000						490,000,000		490,000,000
Common stock, shares issued	155,997,103						155,997,103		155,997,103
Common stock, shares outstanding	155,997,103						155,997,103		155,997,103
Employment Agreement [Member]
Expenses to be recognized						$ 900,000
Stock option compensation expense								16,110
Employment Agreement [Member] | Option [Member]
Stock option compensation expense								130
Exercise price	$ 0.001						$ 0.001
Stock price	$ 0.002						$ 0.002
Expected term							3 years
Volatility							124.00%
Discount rate							1.93%
Employment Agreement [Member] | Stock Options [Member]
Stock option compensation expense							$ 1,460
Employment Agreement [Member] | Maximum [Member]
Exercise price										$ 0.0015
Employment Agreement [Member] | Minimum [Member]
Exercise price										$ 0.03
Employment Agreement [Member] | Timothy E. Vance [Member]
Agreement term				5 years
Options, grants in period, shares				900,000
Employment Agreement [Member] | Timothy E. Vance [Member] | Maximum [Member]
Maximum number of options to purchase shares of common stock				900,000
Employment Agreement [Member] | Gary D. Woerz [Member]
Agreement term				5 years
January 2013 Employment Agreement [Member]
Agreement term description							The January 2013 employment agreements calls for a 5 year term ending January 30, 2018.
January 2013 Employment Agreement [Member] | Timothy E. Vance [Member]
Annual compensation							$ 85,000
Options, grants in period, shares							500,000
January 2013 Employment Agreement [Member] | Gary D. Woerz [Member]
Annual compensation							$ 52,000
Options, grants in period, shares							400,000
2018 Employment Agreement [Member]
Expenses to be recognized			18,700
Stock option compensation expense	$ 887		$ 330				$ 1,774	$ 330
Agreement term description							The April 30, 2018 employment agreements calls for a 5 year term ending April 30, 2023.
2018 Employment Agreements [Member] | Timothy E. Vance [Member]
Annual compensation							$ 98,000
2018 Employment Agreements [Member] | Gary D. Woerz [Member]
Annual compensation							$ 57,200
Restricted Stock [Member] | Employment Agreement [Member]
Common stock closing price per share						$ 0.06
Restricted Stock [Member] | Employment Agreement [Member] | Timothy E. Vance [Member]
Number of common stock shares issued as restricted shares						7,500,000
Agreement term						5 years
Restricted Stock [Member] | Employment Agreement [Member] | Gary D. Woerz [Member]
Number of common stock shares issued as restricted shares						7,500,000
Agreement term						5 years
Restricted Stock [Member] | 2018 Employment Agreement [Member]
Common stock closing price per share			$ 0.0034					$ 0.0034
Restricted Stock [Member] | 2018 Employment Agreement [Member] | Timothy E. Vance [Member]
Number of common stock shares issued as restricted shares			3,500,000
Agreement term			5 years
Restricted Stock [Member] | 2018 Employment Agreement [Member] | Gary D. Woerz [Member]
Number of common stock shares issued as restricted shares			2,000,000
Agreement term			5 years
Series A Preferred Stock [Member]
Preferred stock, shares authorized	10,000,000						10,000,000		10,000,000
Preferred stock, par value	$ 0.001						$ 0.001		$ 0.001
Preferred stock, shares outstanding	800,000						800,000		800,000
Preferred stock, dividend percentage							12.00%
Preferred stock, shares issued	800,000						800,000		800,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000				1,000,000		1,000,000		1,000,000
Preferred stock, par value	$ 0.001				$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares outstanding	10,000						10,000		10,000
Preferred stock, shares issued	10,000				10,000		10,000		10,000
Preferred stock, value					$ 76,000
Preferred stock, voting percentage description					The Series B Preferred Shares have the right to vote in the aggregate, on all shareholder matters votes equal to 51% of the total shareholder vote on any and all shareholder matters. The Series B Preferred Stock will be entitled to this 51% voting right no matter how many shares of common stock or other voting stock of Data Call Technology stock is issued and outstanding in the future.

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Capital Stock, Warrants and Options - Schedule of Fair Value of Stock Based Compensation (Details)	3 Months Ended
	Mar. 31, 2017 $ / shares shares
Equity [Abstract]
Exercise price | $ / shares	$ 0.001
Total Options Outstanding | shares	900,000
Weighted Average Remaining Life (Years)	1 year 6 months 21 days
Total Weighted Average Exercise Price | $ / shares	$ 0.001
Options Exercisable | shares	900,000

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Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Property and equipment	$ 145,836	$ 145,836
Less accumulated depreciation and amortization	(141,738)	(140,615)
Net property and equipment	$ 4,098	5,221
Minimum [Member]
Property and equipment estimated useful lives	P3Y
Maximum [Member]
Property and equipment estimated useful lives	P5Y
Equipment [Member]
Property and equipment	$ 113,499	113,499
Equipment [Member] | Minimum [Member]
Property and equipment estimated useful lives	P3Y
Equipment [Member] | Maximum [Member]
Property and equipment estimated useful lives	P5Y
Office Furniture [Member]
Property and equipment estimated useful lives	P7Y
Property and equipment	$ 21,681	21,681
Leasehold Improvements [Member]
Property and equipment estimated useful lives	P3Y
Property and equipment	$ 10,656	$ 10,656

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Shareholder Notes Payable and Convertible Notes Payable (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Repayments on shareholder notes payable	$ 3,518	$ 3,518
Shareholder [Member]
Repayments on shareholder notes payable	$ 3,518		$ 3,518