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Note 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, within one building or 10,000, local or thousands of miles away. The Company’s financial statements are presented in accordance with accounting principles generally accepted (GAAP) in the United States. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and result of operations for the periods presented have been reflected herein. 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 December 31, 2023, or 2022 Revenue Recognition On January 1 2018, we adopted Accounting Standards Update No. 2014-09, (Revenue from Contracts with Customers) (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC), Revenue Recognition. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identification of the contract, or contracts, with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identification of the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determination of the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocation of the transaction price to the performance obligations in the contract; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognition of revenue when, or as, we satisfy a performance obligation.</td></tr> </table> 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 provide. 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 December 31, 2023 and 2022 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 (3-7 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. Earnings (Loss) Per Share The basic net income per common share is computed by dividing the net loss by the weighted average number of shares outstanding during a period. Diluted net loss per common share is computed by dividing the net loss, adjusted on an as if converted basis, by the weighted average number of common shares outstanding plus potential dilutive securities using the treasury stock method. For the years ended December 31, 2023, and 2022, potential securities include “Convertible preferred A shares”. Under the treasury stock method, an increase in the fair market value of the Company’s common stock results in a greater dilutive effect from outstanding options, restricted stock awards and common stock warrants. In years with a net loss, potentially dilutive securities are not included because their effect is anti-dilutive. Schedule of Earnings Per Share, Basic and Diluted <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zOkiL1qt2vv3" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zRq9JChJ7PAg" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zpfj06lFFt81" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 2.5pt">Net Income (loss)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(17,553</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">4,782</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB_ztS4vBkYnbn3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net (loss) per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--EarningsPerShareBasic_i01_ziq3krXOgNY4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EarningsPerShareDiluted_i01_zhYyqgiSU9U5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zsXYwPCPMGzj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_zVRmCth1fwSc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">157,498,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">157,498,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_i01_zNAu5Ggxd123" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Diluted</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">453,247,129</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">453,247,129</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 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 those 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. The Company is authorized to issue up to <span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zlVxOqP8hGg3" title="Preferred stock, shares authorized"><span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zExkidqB7kFj" title="Preferred stock, shares authorized">10,000,000 shares of Series A Preferred Stock, $<span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zqOTTNW6WIs9" title="Preferred stock, par value"><span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zNFRDaTsxhV5" title="Preferred stock, par value">0.001 par value per share, of which <span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zgATVOIw9jrg" title="Preferred stock, shares outstanding"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zcMsP65RlR51" title="Preferred stock, shares outstanding">800,000 are outstanding as of December 31, 2023 and 2022. 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 (<span id="xdx_90C_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_c20230101__20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zu5Nkqv9zsM5" title="Preferred stock, dividend rate per year">12%) per year and is <span id="xdx_907_eus-gaap--ConvertiblePreferredStockTermsOfConversion_pid_dp_c20230101__20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zAWwMzSTmoq8" title="Preferred stock, conversion description">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 as of December 31, 2023, or 2022. Unaccrued and undeclared dividends were $<span id="xdx_90A_ecustom--PreferredStockUnaccruedAndUndeclaredDividends_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zr5cGpFdJWHj" title="Preferred stock, unaccrued and undeclared dividends"><span id="xdx_903_ecustom--PreferredStockUnaccruedAndUndeclaredDividends_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zP4axiGsrBMe" title="Preferred stock, unaccrued and undeclared dividends">4,800 as of December 31, 2023, and 2022, respectively. 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. <p id="xdx_891_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zAPD3Ah8Nau7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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 December 31, 2023, and 2022: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left; padding-bottom: 1.5pt">2023</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zet5t8mYdpRe" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPC8SzTcz87b" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zGKvDhY4dAL3" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zo7BXVGAUgPe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ziTicwt92Ws4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zJcGoX78PU28" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> Recent Accounting Pronouncements The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements, and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations. 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.

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, within one building or 10,000, local or thousands of miles away. The Company’s financial statements are presented in accordance with accounting principles generally accepted (GAAP) in the United States. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and result of operations for the periods presented have been reflected herein.

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 December 31, 2023, or 2022

Revenue Recognition On January 1 2018, we adopted Accounting Standards Update No. 2014-09, (Revenue from Contracts with Customers) (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC), Revenue Recognition. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identification of the contract, or contracts, with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identification of the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determination of the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocation of the transaction price to the performance obligations in the contract; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognition of revenue when, or as, we satisfy a performance obligation.</td></tr> </table> 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 provide.

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 December 31, 2023 and 2022 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 (3-7 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.

P3Y

P7Y

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.

Earnings (Loss) Per Share The basic net income per common share is computed by dividing the net loss by the weighted average number of shares outstanding during a period. Diluted net loss per common share is computed by dividing the net loss, adjusted on an as if converted basis, by the weighted average number of common shares outstanding plus potential dilutive securities using the treasury stock method. For the years ended December 31, 2023, and 2022, potential securities include “Convertible preferred A shares”. Under the treasury stock method, an increase in the fair market value of the Company’s common stock results in a greater dilutive effect from outstanding options, restricted stock awards and common stock warrants. In years with a net loss, potentially dilutive securities are not included because their effect is anti-dilutive. Schedule of Earnings Per Share, Basic and Diluted <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zOkiL1qt2vv3" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zRq9JChJ7PAg" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zpfj06lFFt81" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 2.5pt">Net Income (loss)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(17,553</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">4,782</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB_ztS4vBkYnbn3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net (loss) per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--EarningsPerShareBasic_i01_ziq3krXOgNY4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EarningsPerShareDiluted_i01_zhYyqgiSU9U5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zsXYwPCPMGzj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_zVRmCth1fwSc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">157,498,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">157,498,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_i01_zNAu5Ggxd123" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Diluted</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">453,247,129</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">453,247,129</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

Schedule of Earnings Per Share, Basic and Diluted <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zOkiL1qt2vv3" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zRq9JChJ7PAg" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zpfj06lFFt81" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 2.5pt">Net Income (loss)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(17,553</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">4,782</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB_ztS4vBkYnbn3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net (loss) per common share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--EarningsPerShareBasic_i01_ziq3krXOgNY4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EarningsPerShareDiluted_i01_zhYyqgiSU9U5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zsXYwPCPMGzj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of common shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_zVRmCth1fwSc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">157,498,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">157,498,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_i01_zNAu5Ggxd123" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Diluted</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">453,247,129</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">453,247,129</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

-17553

4782

0.00

157498515

453247129

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 those 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. The Company is authorized to issue up to <span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zlVxOqP8hGg3" title="Preferred stock, shares authorized"><span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zExkidqB7kFj" title="Preferred stock, shares authorized">10,000,000 shares of Series A Preferred Stock, $<span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zqOTTNW6WIs9" title="Preferred stock, par value"><span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zNFRDaTsxhV5" title="Preferred stock, par value">0.001 par value per share, of which <span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zgATVOIw9jrg" title="Preferred stock, shares outstanding"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zcMsP65RlR51" title="Preferred stock, shares outstanding">800,000 are outstanding as of December 31, 2023 and 2022. 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 (<span id="xdx_90C_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_c20230101__20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zu5Nkqv9zsM5" title="Preferred stock, dividend rate per year">12%) per year and is <span id="xdx_907_eus-gaap--ConvertiblePreferredStockTermsOfConversion_pid_dp_c20230101__20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zAWwMzSTmoq8" title="Preferred stock, conversion description">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 as of December 31, 2023, or 2022. Unaccrued and undeclared dividends were $<span id="xdx_90A_ecustom--PreferredStockUnaccruedAndUndeclaredDividends_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zr5cGpFdJWHj" title="Preferred stock, unaccrued and undeclared dividends"><span id="xdx_903_ecustom--PreferredStockUnaccruedAndUndeclaredDividends_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zP4axiGsrBMe" title="Preferred stock, unaccrued and undeclared dividends">4,800 as of December 31, 2023, and 2022, respectively. 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. <p id="xdx_891_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zAPD3Ah8Nau7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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 December 31, 2023, and 2022: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left; padding-bottom: 1.5pt">2023</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zet5t8mYdpRe" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPC8SzTcz87b" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zGKvDhY4dAL3" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zo7BXVGAUgPe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ziTicwt92Ws4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zJcGoX78PU28" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

10000000

0.001

800000

0.12

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

0.001

4800 4800

<p id="xdx_891_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zAPD3Ah8Nau7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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 December 31, 2023, and 2022: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left; padding-bottom: 1.5pt">2023</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zet5t8mYdpRe" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPC8SzTcz87b" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zGKvDhY4dAL3" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets and liabilities"> 0</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zo7BXVGAUgPe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_ziTicwt92Ws4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetAssetLiability_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zJcGoX78PU28" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value assets and liabilities">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

Recent Accounting Pronouncements The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements, and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations. 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.

Note 2. Related Party Transactions. During the second quarter of 2018, the Company issued unregistered shares as follows: (i) <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20180401__20180630__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_z4T4uaxOCWFg" title="Number of restricted shares issued">3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new <span id="xdx_903_ecustom--AgreementTerm_dtY_c20180401__20180630__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zu0hOGomSIR2" title="Agreement term">5-year employment agreement; and <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20180401__20180630__srt--TitleOfIndividualAxis__custom--GaryDWoerzMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zjoFuYOc4oo7" title="Number of restricted shares issued">2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new <span id="xdx_909_ecustom--AgreementTerm_dtY_c20180401__20180630__srt--TitleOfIndividualAxis__custom--GaryDWoerzMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zzrT21ONGsv4" title="Agreement term">5-year employment agreement. The restricted shares were valued at $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_c20180630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zC4ruwvbruRh" title="Shares issued price per share">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 $<span id="xdx_904_eus-gaap--PaymentsOfStockIssuanceCosts_c20180401__20180630__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zScBjvM1PEjj" title="Share-based payment arrangement, nonvested award, cost not yet recognized, amount">18,700 to be recognized over the 5-year term of the agreements. The expense recognized in the year ended December 31, 2023, was $1,183 (2022: $7,996). The April 30, 2018, employment agreements call for a <span id="xdx_905_ecustom--AgreementTerm_dtY_c20180401__20180430__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zCfZKjWTx2sj" title="Agreement term">5-year term ending April 30, 2023, annual compensation of $<span id="xdx_906_eus-gaap--OfficersCompensation_c20230101__20231231__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_ztk9VA6nFwbb" title="Annual compensation">98,000 per year for services as CEO, annual compensation of $<span id="xdx_903_eus-gaap--OfficersCompensation_c20230101__20231231__srt--TitleOfIndividualAxis__custom--GaryDWoerzMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zrHDTvQIQGL4" title="Annual compensation">57,200 per year for services as CFO. As of December 31, 2023, and December 31, 2022, the total due to management for past accrued salaries is $20,000 and $361, respectively. As of December 31, 2023, and December 31, 2022, the total due to management included in accounts payable is $<span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_pp0p0_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zqJmlWr2SzTh" title="Accounts payable - related party">2,651 and $<span id="xdx_907_eus-gaap--OtherLiabilitiesCurrent_iI_pp0p0_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zqyksNjbnl52" title="Accounts payable - related party">1,774 respectively.

3500000

P5Y

2000000

P5Y

0.0034

18700

P5Y

1183

7996

P5Y

98000

57200

20000

361

2651

1774

Note 3. Prepaid Expenses. As of December 31, 2023, the Company had prepaid expenses of $0. As of December 31, 2022, the Company had prepaid expenses of $1,400.

1400

Note 4. Property and Equipment. Major classes of property and equipment together with their estimated useful lives, consisted of the following: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20231231_z0IPP9bjNdD9" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20221231_zVMt5CVkA2e5" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zUoykdDzVesd" title="Property and equipment estimated useful lives">3-<span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zUQiZr44Owzh" title="Property and equipment estimated useful lives">5</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zOv0GW54uQB5" style="width: 12%; text-align: right" title="Gross property and equipment">119,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z2Sff6MPuj96" style="width: 12%; text-align: right" title="Gross property and equipment">119,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office furniture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zsv5K0ytrct3" title="Property and equipment estimated useful lives">7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1BXahNHSaye" style="text-align: right" title="Gross property and equipment">21,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z7pBEaEVxZi8" style="text-align: right" title="Gross property and equipment">21,681</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zXO6ahnPksV1" title="Property and equipment estimated useful lives">3</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z7X1rtvcjA7k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross property and equipment">10,656</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zhCHpBB911yc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross property and equipment">10,656</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENz1G1_zS27H4Do83Dd" style="vertical-align: bottom; background-color: White"> <td>Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,723</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENz1G1_zx8qelPRSzic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(148,469</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(147,733</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENz1G1_z9CFYDEHbONk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net property and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,254</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,990</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Major classes of property and equipment together with their estimated useful lives, consisted of the following: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20231231_z0IPP9bjNdD9" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20221231_zVMt5CVkA2e5" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Years</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zUoykdDzVesd" title="Property and equipment estimated useful lives">3-<span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zUQiZr44Owzh" title="Property and equipment estimated useful lives">5</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zOv0GW54uQB5" style="width: 12%; text-align: right" title="Gross property and equipment">119,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z2Sff6MPuj96" style="width: 12%; text-align: right" title="Gross property and equipment">119,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office furniture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zsv5K0ytrct3" title="Property and equipment estimated useful lives">7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1BXahNHSaye" style="text-align: right" title="Gross property and equipment">21,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z7pBEaEVxZi8" style="text-align: right" title="Gross property and equipment">21,681</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zXO6ahnPksV1" title="Property and equipment estimated useful lives">3</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z7X1rtvcjA7k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross property and equipment">10,656</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zhCHpBB911yc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross property and equipment">10,656</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENz1G1_zS27H4Do83Dd" style="vertical-align: bottom; background-color: White"> <td>Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,723</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENz1G1_zx8qelPRSzic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(148,469</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(147,733</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENz1G1_z9CFYDEHbONk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net property and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,254</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,990</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P3Y

P5Y

119386

P7Y

21681

P3Y

10656

151723

148469

147733

3254

3990

Note 5. Income Taxes. Schedule of Income Tax Expenses (Benefit) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_zf80Zcp4gLi1" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zUc4wNBBBMdf" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzwmT_zxoKoM69GkQi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Tax expense/(benefit) computed at statutory rate for continuing operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(3,682</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,683</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncomeTaxExpenseBenefitOperatingLossCarryForwards_maITEBzwmT_zXNoxmvrmjEf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Tax effect (benefit) of operating loss carryforwards</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,682</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,683</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzwmT_z08k1xRIcSJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Tax expense/(benefit) for continuing operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company has current net operating loss carryforwards more than $3,086,568 as of December 31, 2023, to offset future taxable income, which expire beginning 2029. Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets are as follows: Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td> <td colspan="2" id="xdx_497_20231231_zkqtL6QKfYy3" style="border-bottom: Black 1.5pt solid; text-align: right; font-size: 11pt">2023</td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_z7NIA3qpZB2d" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right; font-size: 11pt">2023</td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Deferred tax assets:</td><td style="width: 2%; font-size: 11pt"> </td> <td style="width: 1%; font-size: 11pt; text-align: left">$</td><td style="width: 14%; font-size: 11pt; text-align: right"></td><td style="width: 1%; font-size: 11pt; text-align: left"> </td><td style="width: 2%; font-size: 11pt"> </td> <td style="width: 1%; font-size: 11pt; text-align: left">$</td><td style="text-align: right; width: 14%"> </td><td style="width: 1%; font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTALNzDR3_zR8ZjzAigEIf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">646,511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">642,829</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzDR3_zlPolmgtcpje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(646,511</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(642,829</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzDR3_zRzohJqDFFg8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Net deferred asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> At December 31, 2023, the Company provided a <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20230101__20231231_znZq1wC9u5Ek" title="Deferred tax asset valuation allowance, percentage">100% valuation allowance for the deferred tax asset because it could not be determined whether it was more likely than not that the deferred tax asset/(liability) would be realized.

Schedule of Income Tax Expenses (Benefit) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_zf80Zcp4gLi1" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zUc4wNBBBMdf" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzwmT_zxoKoM69GkQi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Tax expense/(benefit) computed at statutory rate for continuing operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(3,682</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,683</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncomeTaxExpenseBenefitOperatingLossCarryForwards_maITEBzwmT_zXNoxmvrmjEf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Tax effect (benefit) of operating loss carryforwards</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,682</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,683</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzwmT_z08k1xRIcSJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Tax expense/(benefit) for continuing operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-3682

2683

3682 -2683

3086568

Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets are as follows: Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td> <td colspan="2" id="xdx_497_20231231_zkqtL6QKfYy3" style="border-bottom: Black 1.5pt solid; text-align: right; font-size: 11pt">2023</td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_z7NIA3qpZB2d" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right; font-size: 11pt">2023</td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Deferred tax assets:</td><td style="width: 2%; font-size: 11pt"> </td> <td style="width: 1%; font-size: 11pt; text-align: left">$</td><td style="width: 14%; font-size: 11pt; text-align: right"></td><td style="width: 1%; font-size: 11pt; text-align: left"> </td><td style="width: 2%; font-size: 11pt"> </td> <td style="width: 1%; font-size: 11pt; text-align: left">$</td><td style="text-align: right; width: 14%"> </td><td style="width: 1%; font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTALNzDR3_zR8ZjzAigEIf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">646,511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">642,829</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzDR3_zlPolmgtcpje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(646,511</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(642,829</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzDR3_zRzohJqDFFg8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Net deferred asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

646511

642829

646511

642829

Note 6. Capital Stock, Options and Warrants. During the second quarter of 2018, the Company issued unregistered shares as follows: (i) <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20180401__20180630__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zc0lSI8IoCce" title="Number of common stock shares issued as restricted shares">3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new <span id="xdx_905_ecustom--AgreementTerm_dtY_c20180401__20180630__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zYasN2Pju3wb" title="Agreement term">5-year employment agreement; and <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20180401__20180630__srt--TitleOfIndividualAxis__custom--GaryDWoerzMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zxc1ekm88dZ2" title="Number of common stock shares issued as restricted shares">2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new <span id="xdx_907_ecustom--AgreementTerm_dtY_c20180401__20180630__srt--TitleOfIndividualAxis__custom--GaryDWoerzMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zGbCWLY1P9X7" title="Agreement term">5-year employment agreement. The restricted shares were valued at $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_c20180630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_z8wOc1zbPPy2" title="Shares issued price per share">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 $<span id="xdx_903_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20180630__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zqRvPAxG5Nsc" title="Expenses to be recognized">18,700 to be recognized over the 5-year term of the agreements. The expense recognized in the year ended December 31, 2023, was $<span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20231231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zQZ0yfUqhL52" title="Expenses to be recognized">1,183 (2022: $<span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_z4I1Wf1N7yl8" title="Expenses to be recognized">7,996). The April 30, 2018, employment agreements call for a <span id="xdx_905_ecustom--AgreementTerm_dtY_c20180401__20180630__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zFqwle7ghW2l" title="Agreement term">5-year term ending April 30, 2023, annual compensation of $<span id="xdx_904_eus-gaap--OfficersCompensation_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--TimothyEVanceMember_zDPiuysn4QGg" title="Annual compensation">98,000 per year for services as CEO, annual compensation of $<span id="xdx_90A_eus-gaap--OfficersCompensation_c20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--GaryDWoerzMember_zNsH9mUrFRya" title="Annual compensation">57,200 per year for services as CFO. The Company is authorized to issue up to <span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zRXXblaVDyRd" title="Preferred stock, shares authorized"><span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zQsd04IctKw8" title="Preferred stock, shares authorized">10,000,000 shares of Series A Preferred Stock, $<span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_uUSDPShares_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zwRRL8E0F89i" title="Preferred stock, par value"><span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_uUSDPShares_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zDo5sMKoP8vb" title="Preferred stock, par value">0.001 par value per share, of which <span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zee2tnPTGqei" title="Preferred Stock, shares outstanding"><span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zJGEYLdbcw1h" title="Preferred Stock, shares outstanding">800,000 are outstanding as of December 31, 2023 and 2022. 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 (<span id="xdx_90E_eus-gaap--PreferredStockDividendRatePercentage_dp_uPure_c20230101__20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zZFxm5RFIKI5" title="Preferred stock, dividend percentage">12%) per year and is <span id="xdx_907_eus-gaap--ConvertiblePreferredStockTermsOfConversion_pid_dp_c20230101__20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zQPiMcCARNcb" title="Preferred stock, conversion description">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 as of December 31, 2023, or 2022. Unaccrued and undeclared dividends were $<span id="xdx_90B_ecustom--PreferredStockUnaccruedAndUndeclaredDividends_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zZMZTWcHyUaf" title="Preferred stock unaccrued and undeclared dividends"><span id="xdx_90A_ecustom--PreferredStockUnaccruedAndUndeclaredDividends_iI_c20221231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zut7dbAFubf3" title="Preferred stock, unaccrued and undeclared dividends">4,800 as of December 31, 2023, and 2022, respectively. During the year ended December 31, 2021, the Company granted <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ConsultantsMember_zMJKOjcY7c7c" title="Options, grants in period, shares">500,000 shares of common stock to a consultant for services provided. The stock was value using the grant date closing price for the Company’s stock for a total compensation expense of $<span id="xdx_905_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ConsultantsMember_z7xhezZACu83" title="Options granted, value">5,358 of which $<span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ConsultantsMember_zgvPkFphbXx7" title="Expensed during period">4,900 was expensed during the year ended December 31, 2022 (2021: $<span id="xdx_909_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ConsultantsMember_zlejH4KPdJXf" title="Compensation expensed during period">458).

3500000

P5Y

2000000

P5Y

0.0034

18700

P5Y

1183

7996

P5Y

98000

57200

10000000

0.001

800000

0.12

0.001

4800 4800

500000

5358

4900

458

Note 7. Commitments and Contingencies. The Company conducted its operations from a facility located in Friendswood Texas during FY 2023 and 2022 and pays rent on a month-to-month basis. Rent expenses in 2023 and 2022 under the terms of the Houston Texas lease was $16,400 and $16,400, respectively. From time to time, we may be involved in routine legal proceedings, as well as demands, claims and threatened litigation that arise in the normal course of our business. The ultimate amount of liability, if any, for any claims of any type (either alone or in the aggregate) may materially and adversely affect our financial condition, results of operations and liquidity. In addition, the ultimate outcome of any litigation is uncertain. Any outcome, whether favorable or unfavorable, may materially and adversely affect us due to legal costs and expenses, diversion of management attention and other factors. We expense legal costs in the period incurred. We cannot assure you that additional contingencies of a legal nature or contingencies having legal aspects will not be asserted against us in the future, and these matters could relate to prior, current or future transactions or events. As of December 31, 2023, there were no pending or threatened litigation against the Company.

16400

Note 8. Concentrations. Concentration of Major Customers As of December 31, 2023, the Company’s trade accounts receivable from one customer represented approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zjHVNoV9UGs3" title="Concentration risk percentage">81% of its accounts receivable. As of December 31, 2022, the Company’s trade accounts receivable from one customer represented approximately <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zUJvmnDnpMvb" title="Concentration risk percentage">83% of its accounts receivable. For the year ended December 31, 2023, the Company received approximately <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zywHbfHq3tO6" title="Concentration risk percentage">63% of its revenue from one customer. The specific concentrations were Customer A, <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zBDYekAf61b7" title="Concentration risk percentage">63%. For the year ended December 31, 2022, the Company received approximately <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomersMember_z0orZIloWeIk" title="Concentration risk percentage">73% of its revenue from two customers. Concentration of Supplier Risk The Company had 5 vendors that accounted for approximately <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--FiveVendorsMember_zbVwaJeneHh5" title="Concentration risk percentage">70% of purchases during the year ended December 31, 2023, related to operations. Specific concentrations were Vendor A <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_z70MxzyFxLj2" title="Concentration risk percentage">16%, Vendor B <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_znVEk6PHl0Ve" title="Concentration risk percentage">11%, Vendor C<span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zqaHZIPuSF9g" title="Concentration risk percentage">11%, vender D <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_z976GGt9MYU9" title="Concentration risk percentage">19% and Vendor E <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorEMember_zH0q7iF6TROh" title="Concentration risk percentage">12%. For the year ended December 31, 2022, the Company had 4vendors that accounted for approximately <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchaseNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourVendorsMember_zVjw3vWSQQP1" title="Concentration risk percentage">58% of purchases.

0.81

0.83

0.63

0.73

0.70

0.16

0.11

0.19

0.12

0.58

Note 9. Going Concern Although our audited financial statements for the years ended December 31, 2023 and December 31, 2022 were prepared under the assumption that we would continue our operations as a going concern, the report of our independent registered public accounting firm that accompanies our financial statements for the years ended December 31, 2023 and December 31, 2022 contains a going concern qualification in which such firm expressed substantial doubt in our ability to continue as a going concern without additional capital from becoming available, based on the financial statements at that time. Specifically, as noted above, we have incurred an operating loss this year and have negative working capital. The company is currently negotiating with investors who could provide financing which would cure our working capital requirements. Our financial statements do not include any adjustments that may result from the outcome of this uncertainty. If we are unable to generate additional funds in the future through financings, sales of our products, or from other sources or transactions, we could exhaust our resources and might be unable to continue operations.

Note 10. Other Assets In June of 2023 the company started 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. The process has not been completed as of yearend. Since it has not been completed the Company has been accumulating its cost in other assets and when completed will be capitalized and depreciated over time. The company has accumulated at this time $100,000 in costs.

100000

Note 11. Subsequent Events. 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.