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Condensed Consolidated Statements of Cash Flows - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES      
Net (loss) income $ (2,048,539) $ (1,556,348)  
Adjustment to reconcile net (loss) income to net cash used in operating activities:      
Stock based compensation 16,707 215,048  
Amortization of discount on investment (13,162) 0  
Depreciation and amortization 31,449 56,924  
Amortization of ROU asset 0 142,252  
Amortization of discount on convertible note payable 0 34,851  
Provision for doubtful accounts (109,505) 31,956  
Minimum interest liability on loan 524,590 0  
Changes in assets and liabilities:      
Accounts receivable 194,233 209,660  
Other current assets (14,955) (277,543)  
Accounts payable 1,006,762 335,489  
Bank overdraft 75,790 0  
Deferred revenue 176,994 (3,824)  
Operating lease liability 0 (154,700)  
Net cash (used in) provided by operating activities (172,136) (1,066,235)  
INVESTING ACTIVITIES      
Cash paid for fixed assets (2,593) (2,305)  
Cash paid for development of intangible assets (5,750) (12,006)  
Net cash provided by (used in) investing activities (8,343) (14,311)  
FINANCING ACTIVITIES      
Proceeds from sale of common stock 0 500,000  
Proceeds from notes payable - related parties 96,000 0  
Proceeds from convertible notes payable 0 800,000  
Issuance of Series A Preferred Stock for cash 0 750,000  
Principal payments on loan payable (15,757) (12,535)  
Net cash provided by (used in) financing activities 80,243 2,037,465  
Net (decrease) increase in cash and cash equivalents (100,236) 956,919  
Cash and cash equivalents at beginning of period 133,182 485,053 $ 485,053
Cash and cash equivalents at end of period 32,946 1,441,972 $ 133,182
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:      
Interest paid 0 123,616  
Income taxes paid 0 0  
NON-CASH INVESTING AND FINANCING ACTIVITIES:      
Effect of reverse merger 0 53,308  
Acquisition Liability [Member]      
Changes in assets and liabilities:      
Acquisition liability (12,500) (37,500)  
Accrued settlement (12,500) (37,500)  
Accrued Settlement Liability [Member]      
Changes in assets and liabilities:      
Acquisition liability 0 (62,500)  
Accrued settlement 0 (62,500)  
Accounting Standards Update 2020-06 [Member]      
NON-CASH INVESTING AND FINANCING ACTIVITIES:      
Cumulative effect adjustment to implement ASU 2020-06 $ 394,027 $ 0