ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Estimated Economic Useful Lives of Assets

Furniture and fixtures	2-7 years
Computer equipment	1-3 years
Vehicles	5 years

Schedule of restated presentation

	March 31, 2022
	As Reported			Adjustments			As Restated
ASSETS
Current Assets:
Cash and Cash Equivalents	$	184,000		$	(2,000	)		182,000
Prepaid Expenses		46,000			-			46,000
Trading Securities, at Market Value		1,000			(1,000	)		-
Current Assets of Discontinued Operations		14,000			(12,000	)		2,000
Total Current Assets		245,000			(15,000	)		230,000
Other Assets:
Property and Equipment, net		13,000			-			13,000
Other Assets		84,000			(83,000	)		1,000
TOTAL ASSETS	$	342,000		$	(98,000	)	$	244,000
LIABILITIES & STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts Payable and Accrued Liabilities	$	1,872,000		$	(217,000	)		1,655,000
Related Notes Payable, current portion		528,000			-			528,000
Short-Term Convertible Notes Payable		210,000			(1,000	)		209,000
SBA PPP Note Payable, current portion		72,000			(72,000	)		-
Current Liabilities of Discontinued Operations		803,000			12,000			815,000
Total Current Liabilities		3,485,000			(278,000	)		3,207,000
Other Liabilities:
Notes Payable		2,572,000			-			2,572,000
Long-Term Convertible Notes Payable, net		839,000			(565,000	)		274,000
Derivative Liability		380,000			2,520,000			2,900,000
Total Liabilities		7,276,000			1,677,000			8,953,000
Stockholders’ Deficit:
Preferred Stock, Class A, $0.0001 par value, 10,000,000 shares authorized; 107,636 shares issued and outstanding as of March 31, 2022		11			-			11
Preferred Stock, Class E, $0.0001 par value, 10,000,000 shares authorized; 20,000 shares issued and outstanding as of March 31, 2022		2			-			2
Common Stock, $0.0001 par value, 750,000,000 shares authorized; 265,030,082 and outstanding as of March 31, 2022		28,114			(1,611	)		26,503
Common stock to be issued		1,089			894,411			895,500
Additional Paid-In Capital		60,060,421			(603,437	)		59,456,984
Accumulated Deficit		(67,022,521	)		(2,065,479	)		(69,088,000	)
Total Stockholder’s Deficit		(6,934,000	)		(1,775,000	)		(8,709,000	)
TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT	$	342,000		$	(98,000	)	$	244,000

	For the Three Months Ended March 31, 2022
	As Reported			Adjustment			As Restated
Revenues	$	1,000		$	-		$	1,000
Cost of Goods Sold		-			-			-
Gross Profit		1,000			-			1,000
Expenses:
Labor and Related Expenses		1,259,000			(696,000	)		563,000
Rent		6,000			-			6,000
Depreciation and Amortization		2,000			1,000			3,000
Professional Fees		891,000			(161,000	)		730,000
Other General and Administrative		40,000			(40,000	)		-
Total Operating Expenses		2,198,000			(896,000	)		1,302,000
Operating Loss		(2,197,000	)		896,000			(1,301,000	)
Other Income (Expenses)
Interest Expense		(49,000	)		(1,005,000	)		(1,054,000	)
Other Income		38,000			(38,000	)		-
Amortization of Debt Discounts		(43,000	)		10,000			(33,000	)
Loss on Conversion of Debt		(54,000	)		22,000			(32,000	)
Loss on Settlement		-			(30,000	)		(30,000	)
Loss on Issuance of Common Stock		-			(16,000	)		(16,000	)
Settlement Expense		(282,000	)		184,000			(98,000	)
Change in Value of Derivative		2,075,000			(1,663,000	)		412,000
Total Other Income (Expenses)		1,685,000			(2,536,000	)		(851,000	)
Loss from Continuing Operations		(512,000	)		(1,640,000	)		(2,152,000	)
Loss from Discontinued Operations		(2,000	)		-			(2,000	)
Net Loss	$	(514,000	)	$	(1,640,000	)	$	(2,154,000	)
Basic and diluted loss per common share	$	(0.00	)	$	(0.01	)	$	(0.01	)
Weighted average common shares outstanding		270,939,479			12,384,109			258,555,370

	For the Three Months Ended March 31, 2022
	As Reported			Adjustment			As Restated
Cash Flows From Operating Activities:
Net Loss	$	(514,000	)	$	(1,640,000	)	$	(2,154,000	)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Loss on Discontinued Operations		2,000			(1,000	)		1,000
Reclassifications of Derivative Liabilities to Additional Paid-In Capital		167,000			(167,000	)		-
Depreciation and Amortization		3,000			-			3,000
Common Stock Issued and to be issued for Director and Employee Compensation		1,214,000			(696,000	)		518,000
Common Stock Issued and to be issued for Services		569,000			(108,000	)		461,000
Common Stock Issued for Settlement		282,000			(184,000	)		98,000
Common Stock Issued for Conversion of Debt		54,000			(22,000	)		32,000
Amortization of Debt Discounts on Convertible Notes Payable		43,000			1,029,000			1,072,000
Change in Value of Derivative Liability		(2,241,000	)		1,829,000			(412,000	)
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Prepaid Expenses		1,000			-			1,000
Increase in Accounts Payable and Accrued Liabilities		56,000			(43,000	)		13,000
Increase in Accrued Interest on Notes Payable Related Party		42,000			(38,000	)		4,000
Increase in Accrued Interest on Notes Payable		4,000			37,000			41,000
Net Cash Used in Operating Activities from Continuing Operations		(321,000	)		(1,000	)		(322,000	)
Net Cash Provided by Operating Activities from Discontinued Operations		-			-			-
Net Cash Used in Operating Activities		(321,000	)		(1,000	)		(322,000	)
Cash Flows From Financing Activities:
Proceeds from Long-Term Convertible Notes		510,000			-			510,000
Funds lent as asset consideration		(40,000	)		40,000			-
Repayment of Notes Payables, current portion		-			(38,000	)		(38,000	)
Net Cash Provided by Financing Activities from Continuing Operations		470,000			2,000			472,000
Net Cash Provided by Financing Activities from Discontinued Operations		-			-			-
Net Cash Provided by Financing Activities		470,000			2,000			472,000
Net Change in Cash		149,000			1,000			150,000
Cash and Cash Equivalents at Beginning of Period		35,000			(3,000	)		32,000
Cash and Cash Equivalents at End of Period	$	184,000		$	(2,000	)	$	182,000