STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF SHARES AWARDED AND ISSUED

Issuances under the 2021 Stock Plan in the period January 1 and December 31, 2022

Date		# Shares		Amount			Price/Share			Type	Notice
1/01/2022			3,656,709	$	(236,294	)	$	(0.065	)
1/10/2022	*		40,000		6,400			0.160		stipend	affiliate
2/18/2022			100,000		16,000			0.160		stipend
4/01/2022	*		10,000		1,730			0.173		stipend	affiliate
4/01/2022	*		70,000		12,110			0.173		stipend	affiliate
4/11/2022			250,000		43,250			0.173		stipend
8/01/2022	*		80,000		25,600			0.320		stipend	affiliate
8/01/2022			2,000		640			0.320		stipend
10/28/2022	*		80,000		32,400			0.406		stipend	affiliate
10/28/2022			2,000		810			0.406		stipend
12/31/2022			4,290,709	$	(97,354	)	$	(0.023	)

Issuances under the 2021 Stock Plan in the period January 1 and December 31, 2023

Date		# Shares		Amount			Price/Share			Type	Notice
1/01/2023			4,290,709	$	(97,354	)	$	(0.023	)
4/14/2023	*		110,000		51,137			0.465		stipend	affiliate
4/14/2023			4,000		1,823			0.465		stipend
8/04/2023	*		120,000		17,940			0.150		stipend	affiliate
8/04/2023			477,000		71,312			0.150		stipend
10/27/2023	*		233,163		37,306			0.160		stipend	affiliate
10/27/2023			53,815		8,610			0.160		stipend
12/31/2023			5,288,687	$	90,856		$	0.017

	The Company claims an exemption from the registration requirements of the Securities Act for the Compensatory Benefit Plan pursuant to Rule 701 of the Securities Act.
*	The shares are held as shares of Preferred Shares, but are for comparison purposes expressed as Common share equivalents in this table.

Shares awarded, but not yet issued, under the 2021 Stock Plan for the year ended December 31, 2024:

Date		# Shares		Amount		Price/Share		Type	Notice
12/31/2023	*		211,269		21,338		0.101	stipend	affiliate
12/31/2023			72,423		7,315		0.101	stipend
12/31/2024			283,692	$	28,653	$	0.101

SCHEDULE OF FAIR MARKET VALUE

Total number of shares awarded from the 2021 Plan

	Number of Shares		Fair Value per Share		Weighted Average Market Value per Share
Shares Issued as of January 1, 2022		3,656,709		$0.001 – 0.55	$	(0.06	)
Shares Issued		634,000		0.16 – 0.41		0.22
Shares Issued as of December 31, 2022		4,290,709		$0.001 – 0.55	$	(0.02	)
Shares Issued		997,978		0.15 – 0.48		0.20
Shares Issued as of December 31, 2023		5,288,687		$0.001 – 0.55	$	0.02

SCHEDULE OF STOCK OPTIONS ACTIVITY

As at December 31, 2023, there was no unrecognized compensation expense related to non-vested stock option awards. The following table summarizes the Company’s stock option activity for the year ended December 31, 2023 and 2022:

	Number of Options			Exercise Price per Share		Weighted Average Exercise Price per Share
Outstanding as of January 1, 2022		668,000		$	0.001 - 1.21	$	0.71
Granted		—			0.001 - 0.20		0.20
Exercised		—			—		—
Options forfeited/cancelled		(144,000	)		0.31 – 1.21		0.81
Outstanding as of December 31, 2022		524,000		$	0.001 – 0.95	$	0.44
Granted		—			—		—
Exercised		—			—		—
Options forfeited/cancelled		(189,000	)		0.001 – 0.32		0.09
Outstanding as of December 31, 2023		335,000		$	0.001 – 0.95	$	0.62

SCHEDULE OF STOCK OPTION VESTED

The following table summarizes information about stock options that are vested or expected to vest at December 31, 2023:

				Options Outstanding								Exercisable Options
Exercise Price		Number of Options		Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value		Number of Options		Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value
$	0.001		45,000	$	0.001		0.83	$	6,750		45,000	$	0.001		0.83	$	6,750
	0.19		45,000		0.19		0.58		—		45,000		0.19		0.58		—
	0.20		45,000		0.20		0.34		—		45,000		0.20		0.34		—
	0.95		200,000		0.95		0.51		—		200,000		0.95		0.51		—
	$0.001-0.95		335,000	$	0.62		0.54	$	6,750		335,000	$	0.62		0.54	$	6,750