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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net (loss) income from continuing operations $ (3,302,999) $ 3,028,394
Adjustments to reconcile net (loss) income to net cash used in operating activities:    
Depreciation 13,461 20,777
Bad debt 266,000 132,281
Change in estimate for settlement realization rate 1,650,474 0
Amortization of notes payable discount 24,821 136,518
Conversion and note issuance cost 1,000 11,250
Interest included in line of credit 3,092,350 0
Share issuance for compensation to directors and officers 516,600 0
Share issuance for service rendered 28,125 25,000
Gain on settlement or forgiveness of debt (78,834) (115,448)
(Increase) decrease in:    
Accounts receivable (4,545,068) (6,833,615)
Right of use – assets (117,888) (70,136)
Prepaids and other current assets (124,964) (2,481)
Increase (decrease) in:    
Accounts payable and accrued expense (699,559) 341,261
Accrued officers compensation 92,000 982,500
Accrued interest 286,202 486,165
Right of use – liabilities 132,482 49,547
Net cash used in operating activities (2,765,797) (1,807,987)
Net cash used in Discontinued Operations – Operating 111,312 86,520
FINANCING ACTIVITIES    
Repayments to directors and officers (120,997) (2,195)
Proceeds from convertible notes payable 0 421,375
Payments of convertible notes payable (105,079) (175,000)
Repayment of SBA loans (6,739) 0
Payments of notes payable (125,000) 0
Net proceeds from line of credit 3,433,542 2,125,145
Payment of dividend on preferred stock (100,000) 0
Net cash provided by financing activities 2,975,727 2,369,325
NET INCREASE IN CASH 321,242 647,858
CASH, BEGINNING OF YEAR 866,943 219,085
CASH, END OF YEAR 1,188,185 866,943
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid during the year for interest 126,732 239,296
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Common stock issued upon conversion of notes payable 1,680 199,889
Common stock issued upon conversion of preferred stock 14,885 0
Series Y preferred stock issued in exchange of convertible notes payable 3,755,632 0
Accrued dividends on series Y preferred stock 32,190 0
Promissory note payable issued in settlement agreement 535,000 0
Right of use assets acquired $ 363,411 $ 200,059