SUBSEQUENT EVENTS	12 Months Ended
Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of this filing, and with the exception of the following, no material subsequent events have occurred: Changes of Officers and Directors Effective January 1, 2022, Charles D. Griffin was hired as President and Chief Operating Officer of the Company. Mr. Griffin will lead the Company’s sales and marketing divisions and all Company operations, subject to advice and consultation with the Chairman and CEO, D. Sean McEwen. Mr. McEwen and the Company executed a third amendment to his Employment Agreement, effective April 12, 2022. Effective February 4, 2022, Paul LaPier resigned his position as Vice President of Finance and Secretary of the Company. Mr. LaPier has agreed to continue to assist the Company as a consultant through December 31, 2022. Effective January 24, 2022, the Company elected Todd Murcer as Executive Vice President of Finance and Secretary to replace Mr. LaPier. Jason N. Welch was elected as the President of IM Telecom, effective February 14, 2022. The Company entered into Employment Agreements with Messrs. Murcer and Welch, effective January 24, 2022, and February 14, 2022, respectively, or the effective dates of their respective Employment Agreements. Effective February 28, 2022, Nicholas Metherd resigned as the COO of IM Telecom. Mr. Metherd has agreed to continue to assist the Company as a consultant through December 21, 2022 Increase in Common Stock reserved for Employee Stock Option Grants Effective February 10, 2022, the Board of Directors of the Company increased the shares reserved for issuance under its 2018 Incentive Stock Option Plan by an additional 2,000,000 shares. Employee Stock Option Grants Mr. Murcer was granted 350,000 incentive stock options as of the effective date of his Employment Agreement at an exercise price of $1.165 per share, vesting on the four (4) year anniversary dates of the grants, at the fair market value of our common stock on the date of grant or January 24, 2022. Jeffrey Pearl, an independent Board member, was granted 25,000 quarterly incentive stock options on January 28, 2022, at an exercise price of $1.342, fully vested, which was 110% of the fair market value of our common stock on the date of grant. Robert Beaty, an independent Board member, was granted 25,000 quarterly incentive stock options on February 12, 2022, at an exercise price of $1.138, fully vested, which was 110% of the fair market value of our common stock on the date of grant. Mr. Welch was granted 350,000 incentive stock options as of the effective date of his Employment Agreement at an exercise price of $1.04 per share, vesting on the four (4) year anniversary dates of the grants, at the fair market value of our common stock on the date of grant or February 12, 2022. SBA EIDL Loan The Company received notice on March 16, 2022, of an additional six (6) month automatic repayment deferment on its $150,000 SBA EIDL loan, with monthly loan payments to commence on or about September 2022.

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2021

NOTE 12 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date of this filing, and with the exception of the following, no material subsequent events have occurred:

Changes of Officers and Directors

Effective January 1, 2022, Charles D. Griffin was hired as President and Chief Operating Officer of the Company. Mr. Griffin will lead the Company’s sales and marketing divisions and all Company operations, subject to advice and consultation with the Chairman and CEO, D. Sean McEwen.

Mr. McEwen and the Company executed a third amendment to his Employment Agreement, effective April 12, 2022.

Effective February 4, 2022, Paul LaPier resigned his position as Vice President of Finance and Secretary of the Company. Mr. LaPier has agreed to continue to assist the Company as a consultant through December 31, 2022.

Effective January 24, 2022, the Company elected Todd Murcer as Executive Vice President of Finance and Secretary to replace Mr. LaPier.

Jason N. Welch was elected as the President of IM Telecom, effective February 14, 2022.

The Company entered into Employment Agreements with Messrs. Murcer and Welch, effective January 24, 2022, and February 14, 2022, respectively, or the effective dates of their respective Employment Agreements.

Effective February 28, 2022, Nicholas Metherd resigned as the COO of IM Telecom. Mr. Metherd has agreed to continue to assist the Company as a consultant through December 21, 2022

Increase in Common Stock reserved for Employee Stock Option Grants

Effective February 10, 2022, the Board of Directors of the Company increased the shares reserved for issuance under its 2018 Incentive Stock Option Plan by an additional 2,000,000 shares.

Employee Stock Option Grants

Mr. Murcer was granted 350,000 incentive stock options as of the effective date of his Employment Agreement at an exercise price of $1.165 per share, vesting on the four (4) year anniversary dates of the grants, at the fair market value of our common stock on the date of grant or January 24, 2022.

Jeffrey Pearl, an independent Board member, was granted 25,000 quarterly incentive stock options on January 28, 2022, at an exercise price of $1.342, fully vested, which was 110% of the fair market value of our common stock on the date of grant.

Robert Beaty, an independent Board member, was granted 25,000 quarterly incentive stock options on February 12, 2022, at an exercise price of $1.138, fully vested, which was 110% of the fair market value of our common stock on the date of grant.

Mr. Welch was granted 350,000 incentive stock options as of the effective date of his Employment Agreement at an exercise price of $1.04 per share, vesting on the four (4) year anniversary dates of the grants, at the fair market value of our common stock on the date of grant or February 12, 2022.

SBA EIDL Loan

The Company received notice on March 16, 2022, of an additional six (6) month automatic repayment deferment on its $150,000 SBA EIDL loan, with monthly loan payments to commence on or about September 2022.