Cover
Cover - USD ($) | 12 Months Ended | ||
Dec. 31, 2021 | Apr. 14, 2022 | Jun. 30, 2021 | |
Cover [Abstract] | |||
Document Type | 10-K | ||
Amendment Flag | false | ||
Document Annual Report | true | ||
Document Transition Report | false | ||
Document Period End Date | Dec. 31, 2021 | ||
Document Fiscal Period Focus | FY | ||
Document Fiscal Year Focus | 2021 | ||
Current Fiscal Year End Date | --12-31 | ||
Entity File Number | 000-54987 | ||
Entity Registrant Name | Strategic Environmental & Energy Resources, Inc. | ||
Entity Central Index Key | 0001576197 | ||
Entity Tax Identification Number | 02-0565834 | ||
Entity Incorporation, State or Country Code | NV | ||
Entity Address, Address Line One | 370 Interlocken Blvd | ||
Entity Address, Address Line Two | Suite 680 | ||
Entity Address, City or Town | Broomfield | ||
Entity Address, State or Province | CO | ||
Entity Address, Postal Zip Code | 80021 | ||
City Area Code | 720 | ||
Local Phone Number | 460-3522 | ||
Entity Well-known Seasoned Issuer | No | ||
Entity Voluntary Filers | No | ||
Entity Current Reporting Status | Yes | ||
Entity Interactive Data Current | Yes | ||
Entity Filer Category | Non-accelerated Filer | ||
Entity Small Business | true | ||
Entity Shell Company | false | ||
Entity Public Float | $ 14,755,742 | ||
Entity Common Stock, Shares Outstanding | 65,088,575 | ||
Documents Incorporated by Reference [Text Block] | None | ||
ICFR Auditor Attestation Flag | false | ||
Auditor Name | LJ Soldinger Associates, LLC | ||
Auditor Location | Deer Park, IL | ||
Auditor Firm ID | 318 |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 | |
Current Assets | |||
Cash and cash equivalents | $ 188,800 | $ 46,800 | |
Accounts receivable, net of allowance for doubtful accounts of $0 and $11,800, respectively | 536,600 | 375,600 | |
Inventory | 201,700 | 161,400 | |
Contract assets | 3,600 | 6,800 | |
Prepaid expenses and other current assets | 111,300 | 96,100 | |
Assets held for sale | 145,000 | ||
Total Current Assets | 1,042,000 | 831,700 | |
Property and equipment, net | 433,000 | 547,300 | |
Intangible Assets, net | 419,300 | 447,300 | |
Right of use assets | 302,300 | 349,800 | |
Other assets | 40,600 | 40,600 | |
TOTAL ASSETS | 2,237,200 | 2,216,700 | |
Current Liabilities | |||
Accounts payable | 471,200 | 841,700 | |
Accrued liabilities | 2,230,100 | 1,749,500 | |
Contract liabilities | 525,900 | 323,900 | |
Deferred revenue | 30,200 | ||
Customer deposits | 6,200 | ||
Paycheck protection program liabilities | 96,600 | 252,800 | |
Short term notes | 2,843,900 | 3,032,800 | |
Short term notes and accrued interest - related party | 180,800 | 206,300 | |
Convertible notes | 1,605,000 | 1,605,000 | |
Current portion of long-term debt and capital lease obligations | 525,600 | 523,900 | |
Current portion of lease liabilities | 54,700 | 47,100 | |
Liabilities held for sale | 1,961,100 | ||
Total Current Liabilities | 8,533,800 | 10,580,500 | |
Lease liabilities net of current portion | 280,300 | 334,700 | |
Long term debt and capital lease obligations, net of current portion | 1,619,600 | 30,300 | |
Total Liabilities | 10,433,700 | 10,945,500 | |
Commitments and contingencies | |||
Stockholders’ deficit | |||
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued | |||
Common stock; $.001 par value; 70,000,000 shares authorized; 65,088,575 and 65,088,575 shares issued, issuable and outstanding December 31, 2021 and December 31, 2020, respectively | [1] | 65,100 | 65,100 |
Common stock issuable | 25,000 | 25,000 | |
Additional paid-in capital | 22,973,800 | 22,961,200 | |
Stock Subscription receivable | (25,000) | (25,000) | |
Accumulated deficit | (29,364,800) | (29,693,700) | |
Total stockholders’ deficit | (6,325,900) | (6,667,400) | |
Non-controlling interest | (1,870,600) | (2,061,400) | |
Total Deficit | (8,196,500) | (8,728,800) | |
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT | $ 2,237,200 | $ 2,216,700 | |
[1] | Includes 2,785,000 3,185,000 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parenthetical) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Statement of Financial Position [Abstract] | ||
Allowance for doubtful accounts | $ 0 | $ 11,800 |
Preferred stock, par value | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 5,000,000 | 5,000,000 |
Preferred stock, shares issued | 0 | 0 |
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 |
Common Stock, Shares Authorized | 70,000,000 | 70,000,000 |
Common stock, shares issued | 65,088,575 | 65,088,575 |
Common stock, issuable shares | 65,088,575 | 65,088,575 |
Common stock, shares outstanding | 65,088,575 | 65,088,575 |
Shares issuable | 2,785,000 | 3,185,000 |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Revenue: | ||
Total revenue | $ 3,478,400 | $ 2,741,100 |
Operating expenses: | ||
Products costs | 2,221,300 | 1,741,900 |
Solid waste costs | 29,100 | 81,000 |
General and administrative expenses | 1,018,200 | 1,121,200 |
Salaries and related expenses | 946,100 | 1,272,600 |
Total operating expenses | 4,214,700 | 4,216,700 |
Loss from operations | (736,300) | (1,475,600) |
Other income (expense): | ||
Interest expense | (738,600) | (875,700) |
Gain on abandonment | 1,458,200 | |
Gain on debt extinguishment | 213,200 | |
Other | 31,100 | 17,000 |
Total non-operating income (expense), net | 963,900 | (858,700) |
Income (loss) from continuing operations | 227,600 | (2,334,300) |
Income (loss) from discontinued operations, net of tax | 292,100 | (429,800) |
Net income (loss) | 519,700 | (2,764,100) |
Less: Net income (loss) attributable to non-controlling interest | 190,800 | (34,700) |
Net income (loss) attributable to SEER common stockholders | $ 328,900 | $ (2,729,400) |
Basic earnings per share attributable to SEER common stockholders | ||
Income (loss) from continuing operations, per share | $ 0 | $ (0.03) |
Income (loss) from discontinued operations, per share | 0.01 | 0.01 |
Net income (loss) per share, basic | 0.01 | (0.04) |
Fully diluted earnings per share attributable to SEER common stockholders | ||
Income (loss) from continuing operations, per share | 0 | (0.03) |
Income (loss) from discontinued operations, per share | 0.01 | 0.01 |
Net income (loss) per share, basic | $ 0.01 | $ (0.04) |
Weighted average shares outstanding – basic | 65,088,575 | 64,106,563 |
Weighted average shares outstanding – diluted | 65,178,575 | 64,106,563 |
Product [Member] | ||
Revenue: | ||
Total revenue | $ 3,238,300 | $ 2,505,100 |
Solid Waste [Member] | ||
Revenue: | ||
Total revenue | $ 240,100 | $ 236,000 |
Consolidated Statement of Stock
Consolidated Statement of Stockholders' Deficit - USD ($) | Preferred Stock [Member] | Common Stock [Member] | Additional Paid-in Capital [Member] | Common stock subscribed [Member] | Stock subscription receivable [Member] | Retained Earnings [Member] | Noncontrolling Interest [Member] | Total |
Beginning balance, value at Dec. 31, 2019 | $ 62,600 | $ 22,651,100 | $ 25,000 | $ (25,000) | $ (26,964,300) | $ (2,026,700) | $ (6,277,300) | |
Balance, shares at Dec. 31, 2019 | 62,591,100 | |||||||
Issuance of common stock upon debt penalty | $ 1,500 | 225,300 | 226,800 | |||||
Issuance of common stock upon debt penalty, shares | 1,522,500 | |||||||
Stock-based compensation | 19,000 | 19,000 | ||||||
Allocated value of common stock, options, and warrants related to note payable | $ 1,000 | 65,800 | 66,800 | |||||
Allocated value of common stock, options, and warrants related to note payable, shares | 975,000 | |||||||
Net income | (2,729,400) | (34,700) | (2,764,100) | |||||
Ending balance, value at Dec. 31, 2020 | $ 65,100 | 22,961,200 | 25,000 | (25,000) | (29,693,700) | (2,061,400) | (8,728,800) | |
Balance, shares at Dec. 31, 2020 | 65,088,600 | |||||||
Stock-based compensation | 12,600 | 12,600 | ||||||
Net income | 328,900 | 190,800 | 519,700 | |||||
Ending balance, value at Dec. 31, 2021 | $ 65,100 | $ 22,973,800 | $ 25,000 | $ (25,000) | $ (29,364,800) | $ (1,870,600) | $ (8,196,500) | |
Balance, shares at Dec. 31, 2021 | 65,088,600 |
Consolidated Statement of Cash
Consolidated Statement of Cash Flows - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Cash flows from operating activities: | ||
Income (loss) from continuing operations | $ 227,600 | $ (2,334,300) |
Income (loss) from discontinued operations | 292,100 | (429,800) |
Net income (loss) | 519,700 | (2,764,100) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Depreciation and amortization | 134,000 | 160,300 |
Stock-based compensation expense | 12,600 | 19,000 |
Non-cash expense for interest, common stock issued for debt penalty | 226,900 | |
Provision for doubtful accounts receivable | (1,000) | (10,800) |
Gain on abandonment of subsidiary | (1,458,000) | |
Non-cash expense for interest, accretion of debt discount | 29,900 | 82,600 |
Gain on debt distinguishment | (623,800) | |
Gain on disposition of assets | (217,300) | (274,900) |
Changes in operating assets and liabilities: | ||
Accounts receivable | (160,000) | 322,000 |
Contract assets | 3,200 | 235,700 |
Inventory | (106,200) | (291,400) |
Prepaid expenses and other assets | 120,900 | 185,700 |
Accounts payable, accrued liabilities, and customer deposits | 26,700 | 421,800 |
Contract liabilities | 202,000 | (3,200) |
Deferred revenue | (30,200) | (32,900) |
Payroll taxes payable | 33,200 | |
Net cash used in operating activities | (1,547,500) | (1,690,100) |
Cash flows from investing activities: | ||
Purchase of property and equipment | (3,000) | (131,600) |
Proceeds from the sale of fixed assets | 192,100 | 292,100 |
Net cash provided by investing activities | 189,100 | 160,500 |
Cash flows from financing activities: | ||
Payments of notes and capital lease obligations | (154,100) | (250,300) |
Payments of short-term notes - related party | (71,100) | |
Proceeds from short-term notes - related party | 10,000 | |
Proceeds from short-term and long-term debt | 1,585,000 | 882,200 |
Proceeds from paycheck protection program | 130,100 | 590,300 |
Net cash provided by financing activities | 1,499,900 | 1,222,200 |
Net increase (decrease) in cash | 141,500 | (307,400) |
Cash at the beginning of period | 47,300 | 354,700 |
Cash at the end of period | 188,800 | 47,300 |
Supplemental disclosures of cash flow information: | ||
Cash paid for interest | 37,500 | 23,500 |
Financing of prepaid insurance premiums | 52,400 | 94,700 |
Cash paid for income taxes | ||
Non-cash repayment of debt | 188,900 | 145,300 |
Common stock and options issued in connection with notes payable | 66,700 | |
Non-cash repayment of debt - PPP Loan | 623,800 | |
Non-cash payment of interest | $ 22,500 |
ORGANIZATION AND FINANCIAL COND
ORGANIZATION AND FINANCIAL CONDITION | 12 Months Ended |
Dec. 31, 2021 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND FINANCIAL CONDITION | NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has two wholly owned operating subsidiaries and three majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture, and renewable fuel industries. The two wholly owned subsidiaries include: 1) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas, odor control systems and natural gas vapor capture primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 2) Strategic Environmental Materials, LLC, (“SEM”), is a materials technology company focused on development of cost-effective chemical absorbents. The Company had a third wholly owned subsidiary, REGS, LLC (d/b/a Resource Environmental Group Services (“REGS”)), which was discarded and abandoned on September 1, 2021, all operations are included in discontinued operations (See Note 14). The two majority-owned subsidiaries are 1) Paragon Waste Solutions, LLC (“PWS”), and 2) PelleChar, LLC (“PelleChar”). PWS is currently owned 54 % by SEER and PelleChar is owned 51 % by SEER. PWS has developed, and continues to develop, specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste ( i.e etc i.e PelleChar was established in September 2018 and is owned 51 % by SEER. Pellechar has secured third-party pellet manufacturing capabilities from one of the nation’s premier pellet manufacturers. Working closely with Biochar Now, LLC, Pellechar commenced sales in late 2019 of its proprietary pellets containing the proven and superior Biochar Now product starting with the landscaping and big agriculture markets. At this time, Pellechar is the only company able to offer a soil amendment pellet containing the Biochar Now product that is produced using the patented pyrolytic process. For the year ended December 31, 2021, PelleChar activity related to startup of operations that were interrupted by the pandemic in 2020, which postponed its ability to commence the marketing of its product. Revenue and expenses of PelleChar were not material for the year then ended. Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly owned subsidiaries, SEM, MV and REGS (through September 1, 2021 as discontinued operations), and its majority-owned subsidiaries PWS and PelleChar, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has accumulated a deficit of approximately $ 29.4 million as of December 31, 2021, and $ 29.7 million as of December 31, 2020. For the year ended December 31, 2021, the Company realized net income of approximately $ 0.5 million and in 2020, the Company incurred a net loss of approximately $ 2.8 million. The Company had a working capital deficit of approximately $ 7.5 million as of December 31, 2021, and a working capital deficit of $ 9.8 million as of December 31, 2020. These factors raise substantial doubt about the ability of the Company to continue to operate as a going concern. Realization of a major portion of the Company’s assets as of December 31, 2021, is dependent upon continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. For the year ended December 31, 2021, the Company raised approximately $ 1.7 million from the Payroll Protection Program and the issuance of short-term and long-term debt, offset by payments of principal on short term notes and capital leases of $ 0.2 million, for a net cash provided by financing activities of approximately $ 1.5 million. In addition, the Company has undertaken a number of specific steps to continue to operate as a going concern. The Company continues to focus on developing organic growth in our operating companies and improving gross and net margins through increased attention to pricing, aggressive cost management and overhead reductions, including discontinuing REGS, a line of business with historically insufficient margins. Critical to achieving profitability will be the ability to license and or sell, permit and operate though the Company’s joint ventures and licensees the CoronaLux™ waste destruction units. The Company has increased business development efforts to address opportunities identified in expanding markets attributable to increased interest in energy conservation and emission control regulations. In addition, the Company is evaluating various forms of financing which may be available to it. There can be no assurance that the Company will secure additional financing for working capital, increase revenues and achieve the desired result of net income and positive cash flow from operations in future years. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to report on a going concern basis. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Dec. 31, 2021 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reclassifications Certain reclassifications have been made in the 2020 consolidated financial statements to conform to the 2021 presentation. These reclassifications have no effect on net income for 2020. Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the cash flows used in the impairment testing of definite lived tangible and intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; revenue recognition method for perpetual technology license agreements; share-based compensation; discontinued operations future consideration and carrying amounts of equity investments. Actual results could differ from those estimates. Cash and Cash Equivalents We consider all highly liquid debt investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Periodically, we maintain deposits in financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. As of December 31, 2021, and 2020, we did not hold any assets that would be deemed to be cash equivalents. Accounts Receivable and Concentration of Credit Risk Accounts receivable are recorded at the invoiced amounts less an allowance for doubtful accounts. The allowance for doubtful accounts is based on our estimate of the amount of probable credit losses in our accounts receivable. We determine the allowance for doubtful accounts based upon an aging of accounts receivable, historical experience and management judgment. Accounts receivable balances are periodically reviewed for collectability, and balances are charged off against the allowance when we determine that the potential for recovery is remote. An allowance for doubtful accounts of approximately $ 0 11,800 We are exposed to credit risk in the normal course of business, primarily related to accounts receivable. Our customers operate primarily in the oil production and refining, biogas generating landfill and wastewater treatment industries in the United States. Accordingly, we are affected by the economic conditions in these industries as well as general economic conditions in the United States. To limit credit risk, management periodically reviews and evaluates the financial condition of its customers and maintains an allowance for doubtful accounts. As of December 31, 2021, we do not believe that we have significant credit risk. As of December 31, 2021, we had three customers who each comprised 10% or more of our accounts receivable and had a balance of approximately $ 295,900 . As of December 31, 2020, we had one customer who comprised 10% or more of our accounts receivable and had a balance of approximately $ 229,100 . For the year ended December 31, 2021, we had three customers who each had sales in excess of 10% of our revenue and they represented approximately 36% 26% Inventories Inventories are stated at the lower of cost or market and maintained on a first in, first out basis and includes the following amounts at December 31: SCHEDULE OF INVENTORY December 31, 2021 December 31, 2020 Finished goods $ 98,200 $ 158,100 Work in process 28,400 88,800 Raw materials 75,100 3,300 Inventory, Gross 201,700 250,200 Classified as assets held for sale - 88,800 Inventory, Net $ 201,700 $ 161,400 Vendor Concentration The Company has purchases from four vendors in 2021 and one vendor in 2020, each comprising more that 10% of total purchases. The Company does not believe it is substantially dependent upon nor exposed to any significant concentration risk related to purchases from any single vendor. Fair Value of Financial Instruments The carrying amounts of our financial instruments, including accounts receivable and accounts payable, are carried at cost, which approximates their fair value due to their short-term maturities. We believe that the carrying value of notes payable with third parties, including their current portion, approximate their fair value, as those instruments carry market interest rates based on our current financial condition and liquidity. Receivables and payables, due to short term nature, approximate their fair values. Fair Value As defined in authoritative guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (“exit price”). To estimate fair value, the Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The authoritative guidance establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (“Level 1” measurements) and the lowest priority to unobservable inputs (“Level 3” measurements). The three levels of the fair value hierarchy are as follows: Level 1 - Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Other inputs that are observable, directly or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 - Unobservable inputs for which there is little or no market data and which the Company makes its own assumptions about how market participants would price the assets and liabilities. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Property and Equipment Property and equipment are recorded at cost less accumulated depreciation. Expenditures for replacements, renewals and betterments are capitalized. Repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets of generally five to seven years for equipment, five to ten years for vehicles and three years for computer related assets. Assets are depreciated starting at the time they are placed into service. A portion of depreciation expense is charged to cost of product revenue on the consolidated statement of operations. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term (including reasonably assured renewal periods), which range from three to seven years, or their estimated useful life. Intangible Assets Intangible assets with estimable useful lives are amortized using the straight-line method over their respective estimated useful lives verses their estimated residual values, and are reviewed for impairment annually, or whenever events or circumstances indicate their carrying amount may not be recoverable. We conduct our annual impairment test on December 31 of each year. The Company has evaluated its intangibles for impairment and has determined that no impairment was necessary as of December 31, 2021. Impairment of Long-lived Assets We evaluate the carrying value of long-lived assets for impairment on an annual basis or whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Further testing of specific assets or grouping of assets is required when undiscounted future cash flows associated with the assets is less than their carrying amounts. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than its carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. Fair value estimates are based on assumptions concerning the amount and timing of estimated future cash flows. We recorded no impairment of long-lived assets for the year ended December 31, 2021. Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3) Stock-based Compensation We account for stock-based awards at fair value on the date of grant and recognize compensation over the service period that they are expected to vest. We estimate the fair value of stock options and stock purchase warrants using the Black-Scholes option pricing model. The estimated value of the portion of a stock-based award that is ultimately expected to vest, taking into consideration estimated forfeitures, is recognized as expense over the requisite service periods. The estimate of stock awards that will ultimately vest requires judgment, and to the extent that actual forfeitures differ from estimated forfeitures, such differences are accounted for using the simplified method to estimate the expected term of the option and recorded in the period that estimates are revised. Sequencing On December 31, 2021, the Company adopted a sequencing policy under ASC 815-40-35 whereby in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuance of securities to the Company’s employees or directors are not subject to the sequencing policy. Research and Development Research and development (“R&D”) costs are charged to expense as incurred and are included in selling, general and administrative costs in the accompanying consolidated statement of operations. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $0 for the years ended December 31, 2021, and 2020. R & D expenses are included in general and administrative expenses, when incurred. Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the years ended December 31, 2021, and 2020 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at December 31, 2021 and 2020. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2020. The tax periods for the years ending December 31, 2018, through 2021 are open to examination by federal and state authorities. Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. New Accounting Pronouncements Implemented In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) |
REVENUE
REVENUE | 12 Months Ended |
Dec. 31, 2021 | |
Revenue: | |
REVENUE | NOTE 3 – REVENUE Products Revenue Product revenue generated from contracts with customers, for the manufacture of products for the removal and treatment of hazardous vapor and gasses. Total estimated revenue includes all of the following: (1) the basic contract price, (2) contract options, and (3) change orders. Once contract performance is underway, the Company may experience changes in conditions, client requirements, specifications, designs, materials and expectations regarding the period of performance. Such changes are “change orders” and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without obtaining client agreement. Revenue related to change orders is recognized as costs are incurred if it is probable that costs will be recovered by changing the contract price. The Company does not incur pre-contract costs. Under the new revenue recognition guidance, we found no change in the manner we recognize product revenue. Provisions for estimated losses on uncompleted contracts are recorded in the period in which the losses are identified and included as additional loss. Provisions for estimated losses on contracts are shown separately as liabilities on the balance sheet, if significant, except in circumstances in which related costs are accumulated on the balance sheet, in which case the provisions are deducted from the accumulated costs. A provision as a liability is reported as a current liability. The Company includes in current assets and current liabilities amounts related to contracts realizable and payable. Costs and estimated earnings in excess of billings on uncompleted contracts represent the excess of contract costs and profits recognized to date over billings to date and are recognized as a current asset. Revenue contract liabilities represent the excess of billings to date over the amount of contract costs and profits recognized to date and are recognized as a current liability. Products revenue also includes media sales which are recognized as the product is shipped to the customer for use. Solid Waste Revenue The Company’s revenues from waste destruction licensing agreements are recognized as a single accounting unit over the term of the license. Revenue from joint venture operations of the Company’s CoronaLux™ units is recognized as the revenue is earned by the joint venture. Revenue from management services is recognized as services are performed. Disaggregation of Revenue SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solid Waste Total Year ended December 31, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 2,430,500 - $ 2,430,500 Media sales 807,800 - 807,800 Licensing fees - 30,200 30,200 Operating fees - 9,900 9,900 Management fees - 200,000 200,000 Total Revenue $ 3,238,300 $ 240,100 $ 3,478,400 Environmental Solid Waste Total Year ended December 31, 2020 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 1,633,600 - $ 1,633,600 Media sales 871,500 - 871,500 Licensing fees - 32,900 32,900 Operating fees - 3,100 3,100 Management fees - 200,000 200,000 Total Revenue $ 2,505,100 $ 236,000 $ 2,741,100 Contract Balances Where a performance obligation has been satisfied but not yet invoiced at the reporting date, a contract asset is recognized on the balance sheet. Where a performance obligation has not yet been satisfied but an invoice has been raised at the reporting date, a contract liability is recognized on the balance sheet. The opening and closing balances of the Company’s accounts receivables, contract assets, and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Accounts Receivable, net Contract Assets Contract Liabilities Deferred Revenue (current) Deferred Revenue (non-current) Balance as of December 31, 2021 $ 536,600 $ 3,600 $ 525,900 $ - $ Balance as of December 31, 2020 375,600 6,800 323,900 30,200 - Increase (decrease) $ 161,000 $ (3,200 ) $ 202,000 $ (30,200 ) $ - The majority of the Company’s revenue is generally invoiced on a weekly or monthly basis, and the payments are generally received within approximately 30-60 days. Deferred revenue is recorded when cash payments are received or due in advance of the Company’s performance, including amounts that are refundable. Remaining Performance Obligations As of December 31, 2021, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $ 1.3 85 The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected term of one year or less and (ii) contracts for which the Company recognizes revenue at the amounts to which it has the right to invoice for services performed. |
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT | 12 Months Ended |
Dec. 31, 2021 | |
Property, Plant and Equipment [Abstract] | |
PROPERTY AND EQUIPMENT | NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, December 31, Field and shop equipment $ 553,200 $ 1,282,700 Vehicles 72,500 476,900 Waste destruction equipment, placed in service 553,300 553,300 Furniture and office equipment 342,400 345,700 Leasehold improvements 36,200 36,200 Building and improvements 21,200 21,200 Land 162,900 162,900 Property and equipment, gross 1,741,700 2,878,900 Less: accumulated depreciation and amortization (1,308,700 ) (2,330,900 ) Property and equipment, net 433,000 548,000 Classified as assets held for sale - 700 Property and equipment, Total $ 433,000 $ 547,300 Depreciation expense for the years ended December 31, 2021, and 2020 was $ 105,900 128,100 80,200 85,700 25,700 42,300 The Company has evaluated its fixed assets and has determined that an impairment charge was required for shop equipment that will not be utilized. No impairment charges were incurred in fiscal years 2021 and 2020. Depreciation expense on leased CoronaLux™ units included in accumulated depreciation and amortization above is $ 29,600 30,300 Property and equipment includes the following amounts for leases that have been capitalized at December 31: SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED December 31, December 31, 2021 2020 Vehicles, field and shop equipment $ 10,200 $ 10,200 Less: accumulated amortization (10,200 ) (10,200 ) Property and equipment for lease capitalized $ - $ - The capitalized leases have a security interest held by the lessor in their respective equipment. The Company has evaluated its fixed assets and has determined that no |
INTANGIBLE ASSETS
INTANGIBLE ASSETS | 12 Months Ended |
Dec. 31, 2021 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
INTANGIBLE ASSETS | NOTE 5 – INTANGIBLE ASSETS Intangible assets were comprised of the following: SCHEDULE OF INTANGIBLE ASSETS December 31, 2021 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (880,400 ) 141,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (977,800 ) $ 419,300 December 31, 2020 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (852,400 ) 169,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (949,800 ) $ 447,300 The estimated useful lives of the intangible assets range from seven twenty years 28,000 32,100 |
LEASES
LEASES | 12 Months Ended |
Dec. 31, 2021 | |
Leases | |
LEASES | NOTE 6 – LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from 1 8 1 302,300 83,600 Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. The Company has certain contracts for real estate which may contain lease and non-lease components which it has elected to treat as a single lease component. Information related to the Company’s right-of-use assets and related lease liabilities were as follows: SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES Years Ended December 31, 2021 2020 Cash paid for operating lease liabilities $ 247,600 $ 308,600 Right-of-use assets obtained in exchange for new operating lease obligations - 60,500 Weighted-average remaining lease term 56 4 Weighted-average discount rate 10 % 10 % Maturities of lease liabilities as of December 31, 2021 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2022 $ 85,700 2023 88,300 2024 90,900 2025 93,600 2026 64,000 Thereafter - Total operating lease 422,500 Less imputed interest (87,500 ) Total lease liabilities 335,000 Current operating lease liabilities 54,700 Non-current operating lease liabilities 280,300 Total lease liabilities $ 335,000 |
ACCRUED LIABILITIES
ACCRUED LIABILITIES | 12 Months Ended |
Dec. 31, 2021 | |
Payables and Accruals [Abstract] | |
ACCRUED LIABILITIES | NOTE 7 - ACCRUED LIABILITIES Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES December 31, December 31, 2021 2020 Accrued compensation and related taxes $ 124,600 $ 486,400 Accrued interest 1,818,500 1,170,500 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 40,000 34,000 Other 97,000 136,300 Total Accrued Liabilities 2,230,100 1,977,200 Classified as liabilities held for sale - 227,700 Accrued Liabilities, net $ 2,230,100 $ 1,749,500 |
UNCOMPLETED CONTRACTS
UNCOMPLETED CONTRACTS | 12 Months Ended |
Dec. 31, 2021 | |
Contractors [Abstract] | |
UNCOMPLETED CONTRACTS | NOTE 8 - UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS December 31, December 31, 2021 2020 Revenue recognized $ 285,600 $ 102,700 Less: billings to date (282,000 ) (95,900 ) Contract assets 3,600 6,800 Billings to date 1,578,300 1,716,800 Revenue recognized (1,052,400 ) (1,392,900 ) Contract liabilities $ 525,900 $ 323,900 |
INVESTMENT IN PARAGON WASTE SOL
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC | 12 Months Ended |
Dec. 31, 2021 | |
Investments, All Other Investments [Abstract] | |
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC | NOTE 9 – INVESTMENT IN PARAGON WASTE SOLUTIONS LLC In 2010, the Company and Black Stone Management Services, LLC (“Black Stone”) formed PWS, whereby a total of 1,000,000 600,000 400,000 10% 54% 36% 5% In August 2011, the Company acquired certain intellectual property in regard to waste destruction technology (the “IP”) from Black Stone in exchange for 1,000,000 100,000 5% 30,200 32,900 Since its inception through December 31, 2021, we have provided approximately $ 6.4 Licensing Agreements On November 17, 2014, PWS entered into an Exclusive Licensing and Equipment Lease Agreement, for a limited license territory, with Medical Waste Services, LLC (“MWS”). The License Agreement grants to MWS the use of the PWS Technology and the CoronaLux™ waste destruction units for an initial term of seven years and required a payment of $ 225,000 50% In December 2017, PWS and GulfWest Waste Solutions, LLC (“GWWS”) formed Paragon Southwest Medical Waste, LLC (“PSMW”) to exploit the PWS medical waste destruction technology. PSMW will have an exclusive license to the CoronaLux™ technology in a six-state area of the Southern United States. In addition to the equity position, PWS will be the operating partner for the business and sell a number of additional systems to the joint venture over the next five years. In 2017, PSMW purchased and installed three CoronaLux™ units for $ 600,000 525,700 Payments received for non-refundable licensing and placement fees have been recorded as deferred revenue in the accompanying consolidated balance sheets as of December 31, 2021, and 2020 and are recognized as revenue ratably over the term of the contract. |
INVESTMENTS IN UNCONSOLIDATED J
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES | 12 Months Ended |
Dec. 31, 2021 | |
Equity Method Investments and Joint Ventures [Abstract] | |
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES | NOTE 10 – INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES The Company has a non-controlling interest in several joint ventures, currently four primarily for licensing and operating PWS CoronaLux™ waste destruction units and one for development of hybrid scrubber systems. Two joint ventures have limited their activity to formation only, no other operations have commenced. The following is summary information on the joint ventures that have had some activity in 2021 and 2020. The Company has no fixed commitment to fund any losses of the operating joint ventures and has no investment basis in any of the joint ventures therefore the Company has suspended the recognition of losses under the equity method of accounting. SCHEDULE OF INFORMATION ON THE JOINT VENTURES December 31, December 31, 2021 2020 PWS-MWS Joint Venture Revenues $ 221,300 $ 183,600 Operating costs 201,600 177,400 Net income 19,700 6,200 Company’s share of net income 9,800 3,100 PWS-Paragon Southwest Joint Venture Revenues $ 2,233,700 $ 1,730,100 Operating costs 3,244,400 2,495,300 Net loss (1,010,700 ) (765,200 ) Company’s share of net income - - June 30, June 30, 2021 2020 PWS UK Joint Venture Assets $ 54,600 $ 104,200 Liabilities - - Net assets 54,600 104,200 Net loss 61,200 71,900 Company’s share of net income - - |
DEBT
DEBT | 12 Months Ended |
Dec. 31, 2021 | |
Debt Disclosure [Abstract] | |
DEBT | NOTE 11 – DEBT Debt as of December 31, 2021, and 2020 was comprised of the following: SCHEDULE OF SHORT TERM DEBT December 31, December 31, 2021 2020 PAYROLL PROTECTION PROGRAM Under the Small Business Administration (“SBA”), the Company applied for the Paycheck Protection Program (“PPP”) loan. These loans are forgiven if used for payroll, payroll benefits, including health insurance and retirement plans, as well as certain rent payments, leases, and utility payments, which are limited to 40 5 1 $ 96,600 $ 252,800 SHORT TERM NOTES Secured short term note payable dated October 13, 2017 with principal and interest due 60 4,000 400 6,400 40,000 80,000 100,000 100,000 Secured short term note payable dated November 6, 2017 with principal and interest due 60 5,000 400 7,400 50,000 100,000 125,000 125,000 Note payable dated November 20, 2017, interest at 30 February 28, 2018 During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. The Company made interest payments totaling $ 84,100 37,726 1,900 140,000 286,300 298,100 298,100 Secured short term note payable dated February 1, 2019 with principal and interest due 90 The note requires a one-time fee in the amount of $ 15,000 1,500 30,000 50,000 100,000 30,000 500,000 500,000 Secured short term note payable dated July 2, 2019 with principal and interest due 60 500,000 37,300 12 12,000 30,000 100,000 100,000 Secured short term note payable dated July 18, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 5,000 500 15,000 30,000 10,000 150,000 150,000 Secured short term note payable dated October 17, 2019 with principal and interest due 6 200,000 13,000 200,000 20,000 15 45,000 20,000 99,500 300,000 300,000 Secured short term note payable dated December 14, 2019 with principal and interest due 6 250,000 16,300 15 67,500 138,300 450,000 450,000 Secured short term note payable dated September 18, 2019 with no stated maturity date. The note accrues interest at 6 18 12 2,200 - 154,700 Secured short term note payable dated October 1, 2019. The note accrues interest at 6 twelve 34,200 8,000 14,400 50,800 85,000 Secured short term note payable dated March 16, 2020, maturing on March 15, 2021 14 60,000 0.10 3 3,500 14,000 800 25,100 100,000 100,000 Secured short term note payable dated March 17, 2020, maturing on March 16, 2021 14 30,000 0.10 3 2,000 7,000 400 12,500 50,000 50,000 Secured short term note payable dated July 8, 2020, maturing on December 7, 2020 15 200,000 11,300 33,000 200 48,900 220,000 220,000 Unsecured short term note payable dated August 18, 2020, maturing on November 17, 2020 15 18,000 24,600 120,000 120,000 Secured short term note payable dated September 3, 2020, maturing on December 4, 2020 15 42,000 55,700 280,000 280,000 Total Short-term notes $ 2,843,900 $ 3,032,800 Unsecured short term note payable dated August 21, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 500 50 75 2,400 300 $ - $ 15,000 Secured short term note payable dated August 21, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 4,150 415 600 28,800 55,200 125,000 125,000 Unsecured short term note payable dated October 7, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 500 50 75 2,400 300 - 15,000 Total short-term notes - related party $ 125,000 $ 155,000 Convertible notes payable, interest at 8 3 August 2018 and October 2019 0.70 250,000 The notes that matured in August 2018, were subsequently extended by one year to August 2019, all other terms remained the same The note that matured November 2018 was subsequently extended to May 2019 and the interest rate increased to 13 140,900 544,400 $ 1,605,000 $ 1,605,000 Total convertible notes 1,605,000 1,605,000 Less: current portion (1,605,000 ) (1,605,000 ) Long term convertible notes, including debt discount $ - $ - LONG TERM NOTES AND CAPITAL LEASE OBLIGATIONS Note payable dated July 13, 2018, interest at 20 July 13, 2021 200,000 200,000 44,000 107,600 346,600 $ 500,000 $ 500,000 Note payable dated April 2020, interest at 6.8 2,400 5,000 0 60,200 84,100 Note payable dated January 19, 2021, interest at an annual rate of 8 January 18, 2026 11,400 11,400 150,000 - Note payable dated February 2, 2021, interest at an annual rate of 8 January 18, 2026 36,400 36,400 500,000 - Note payable dated May 25, 2021, interest at an annual rate of 8 January 18, 2026 8,900 8,900 185,000 - Note payable dated August 5, 2021, interest at an annual rate of 8 January 18, 2026 15,900 15,900 500,000 - Note payable dated November 2, 2021, interest at an annual rate of 8 January 18, 2026 3,300 3,300 250,000 - Debt discount - (29,900 ) Total long-term notes and capital lease obligations 2,145,200 554,200 Less: current portion (525,600 ) (523,900 ) Long term notes and capital lease obligations, long-term, including debt discount $ 1,619,600 $ 30,300 Debt maturities as of December 31, 2021, are as follows: SCHEDULE OF DEBT MATURITIES Year Ending December 31, 2022 $ 5,170,500 2023 25,600 2024 34,600 2025 - 2026 - Thereafter 1,585,000 Debt maturities $ 6,815,700 All capital lease obligations of the Company have been paid and there are no future minimum lease payments under capital leases as of December 31, 2021. |
RELATED PARTY TRANSACTIONS NOT
RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE | 12 Months Ended |
Dec. 31, 2021 | |
Related Party Transactions [Abstract] | |
RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE | NOTE 12 – RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE Notes payable and accrued interest, related parties Notes payable (See Note 11), and accrued interest due to certain related parties as of December 31, 2021, and 2020 are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST December 31, December 31, 2021 2020 Short term notes $ 125,000 $ 155,000 Accrued interest 55,800 53,100 Total short-term notes and accrued interest - Related parties $ 180,800 $ 208,100 |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 12 Months Ended |
Dec. 31, 2021 | |
Commitments and Contingencies Disclosure [Abstract] | |
COMMITMENTS AND CONTINGENCIES | NOTE 13 - COMMITMENTS AND CONTINGENCIES Operating Lease Commitments Future commitments under non-cancellable operating leases with terms longer than one year for office and warehouse space as of December 31, 2021, are as follows: SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES Year Ending December 31, 2022 $ 85,700 2023 88,300 2024 90,900 2025 93,600 2026 64,000 Thereafter - $ 422,500 For the years ended December 31, 2021, and 2020, rent expense, including prorated charges and net of sub-lease income, was $ 145,600 145,300 |
ABANDONMENT OF SUBSIDIARY
ABANDONMENT OF SUBSIDIARY | 12 Months Ended |
Dec. 31, 2021 | |
Abandonment Of Subsidiary | |
ABANDONMENT OF SUBSIDIARY | NOTE 14 – ABANDONMENT OF SUBSIDIARY On September 1, 2021, the Company’s board of directors, by unanimous consent, adopted a resolution to abandon the Company’s wholly owned subsidiary, REGS, LLC. The abandonment resulted in a gain to the Company of approximately $ 1.5 Major classes of line items constituting the balance sheet on discontinued operations: SCHEDULE OF CONSTITUTING BALANCE SHEET AND PRETAX INCOME (LOSS) ON DISCONTINUED OPERATIONS September 3, December 31, 2021 2020 ASSETS Cash and cash equivalents $ - 500 Inventory - 88,800 Prepaid expenses and other current assets - 14,500 Property and equipment, net - 700 Right of use assets - 30,600 Other assets 18,900 9,900 TOTAL ASSETS $ 18,900 $ 145,000 LIABILITIES Accounts payable $ 169,100 267,500 Accrued liabilities 220,800 227,700 Payroll taxes payable 1,076,800 1,085,400 Customer deposits 10,200 10,200 Paycheck protection program liabilities - 337,500 Current portion of lease liabilities - 31,000 Accrued interest - related party - 1,800 TOTAL LIABILITIES $ 1,476,900 $ 1,961,100 Major classes of line items constituting pretax income (loss) on discontinued operations: For the years ended December 31, 2021 2020 Services revenue $ 177,200 $ 171,400 Services costs (314,900 ) (423,700 ) General and administrative expenses (40,800 ) (102,300 ) Salaries and related expenses (150,800 ) (328,600 ) Other income 210,800 253,400 Gain on debt extinguishment 410,600 - Total expenses 114,900 (601,200 ) Operating income (loss) 292,100 (429,800 ) Income tax benefit - - Total income (loss) from discontinued operations $ 292,100 $ (429,800 ) The net assets and liabilities disposed of, resulting in the gain on the abandonment, are summarized in the following table: SCHEDULE OF NET ASSETS AND LIABILITIES DISPOSED OF RESULTING IN THE GAIN ON THE ABANDONMENT Year Ended December 31, 2021 Assets, net (18,900 ) Liabilities - Other, net including intercompany assets 400,100 IRS payroll tax liability 1,076,800 Gain on abandonment 1,458,000 |
EQUITY TRANSACTIONS
EQUITY TRANSACTIONS | 12 Months Ended |
Dec. 31, 2021 | |
Equity [Abstract] | |
EQUITY TRANSACTIONS | NOTE 15 – EQUITY TRANSACTIONS 2021 Common Stock Transactions During the year ended December 31, 2021, no new equity transactions have occurred. 2020 Common Stock Transactions During the year ended December 31, 2020, the Company recorded 1,552,500 shares of $ .001 par value common stock as issued and issuable to short-term note holders as required under their respective short-term notes, valued at approximately $ 226,800 . (See Note 11) During the year ended December 31, 2020, the Company recorded 975,000 shares of $ .001 par value common stock as issued and issuable to short-term note holders in connection to new borrowings of short-term notes, valued at approximately $ 61,300 . (See Note 11) During the year ended December 31, 2020, the Company issued options to purchase 90,000 .001 5,500 Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46 49 Warrants In 2021 and 2020, no warrants were issued. A summary of warrant activity for the years ended December 31, 2021, and December 31, 2020, is presented as follows: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Exercise Number of Contractual Price Warrants Term in Years Balance as of December 31, 2019 $ 0.67 1,221,000 1.0 Granted - - Exercised - - Cancelled 0.65 (950,000 ) - Balance as of December 31, 2020 $ 0.74 271,000 1.5 Granted - - Exercised - - Cancelled 0.85 (71,000 ) - Balance as of December 31, 2021 $ 0.70 200,000 0.7 Vested and exercisable as of December 31, 2021 $ 0.70 200,000 0.7 |
STOCK-BASED COMPENSATION AND EM
STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN | 12 Months Ended |
Dec. 31, 2021 | |
Share-based Payment Arrangement [Abstract] | |
STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN | NOTE 16 – STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN Except as noted below, we do not have a qualified stock option plan, but have issued stock purchase warrants and stock options on a discretionary basis to employees, directors, service providers, private placement participants and outside consultants. The Company utilizes ASC 718, Stock Compensation, Stock compensation expense for stock options is recognized on a straight-line basis over the vesting period of the award. The Company accounts for stock options as equity awards. The weighted average estimated fair value of stock option grants and the weighted average assumptions that were used in calculating such values for the years ended December 31, 2021, and 2020 are as follows: SCHEDULE OF WEIGHTED AVERAGE ESTIMATED FAIR VALUE OF STOCK OPTION GRANTS Year Ended December 31, 2021 2020 Expected volatility - 133.92 133.97 % Expected dividend yield - - Risk-free interest rates - 0.29 0.30 Expected term (in years) - 3.0 A summary of stock option activity for the year ended December 31, 2021, and 2020 is presented as follows: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Weighted Average Average Average Number of Remaining Optioned Aggregate Exercise Optioned Contractual Grant Date Intrinsic Price Shares Term in Years Fair Value Value Balance as of December 31, 2019 $ 0.69 1,575,000 3.82 $ 0.04 $ - Granted 0.10 90,000 0.06 Exercised - - - Cancelled/expired 0.54 (25,000 ) 0.19 Balance as of December 31, 2020 $ 0.66 1,640,000 2.83 $ 0.04 $ - Granted - - - Exercised - - - Cancelled/expired 0.60 (50,000 ) 0.19 Balance as of December 31, 2021 $ 0.67 1,590,000 1.91 $ 0.04 $ - Vested and exercisable as of December 31, 2021 $ 0.67 1,590,000 1.91 $ 0.04 $ - For the years ended December 31, 2021, and 2020, we recorded stock-based compensation awarded to employees of $ 12,600 19,000 As of December 31, 2021, there was no unrecognized compensation cost related to non-vested stock options. Employee Benefit Plan The Company has a defined contribution 401(k) plan that covers substantially all employees. Additionally, at the discretion of management, the Company may make contributions to eligible participants, as defined. During the years ended December 31, 2021, and 2020, we made no contributions in each year. |
NET EARNINGS (LOSS) PER SHARE
NET EARNINGS (LOSS) PER SHARE | 12 Months Ended |
Dec. 31, 2021 | |
Earnings Per Share [Abstract] | |
NET EARNINGS (LOSS) PER SHARE | NOTE 17 – NET EARNINGS (LOSS) PER SHARE Basic net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. As of December 31, 2021, 90,000 Potentially dilutive securities were comprised of the following: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2021 2020 Years Ended December 31, 2021 2020 Warrants 200,000 271,000 Options 1,500,000 1,640,000 Convertible notes payable, including accrued interest 3,070,900 2,869,600 Potentially dilutive securities 4,770,900 4,780,600 |
SEGMENT INFORMATION AND MAJOR S
SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS | 12 Months Ended |
Dec. 31, 2021 | |
Segment Reporting [Abstract] | |
SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS | NOTE 18 - SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS The Company currently has identified two segments as follows: MV, SEM, PelleChar, Environmental Solutions PWS Solid Waste The composition of our reportable segments is consistent with that used by our chief decision makers to evaluate performance and allocate resources. All of our operations are located in the U.S. The Company has not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. Segment information as of December 31, 2021, and 2020 and for the years then ended is as follows: SCHEDULE OF SEGMENT INFORMATION Years ended December 31, Environmental Solid 2021 Solutions Waste Corporate Total Revenue $ 3,238,300 $ 240,100 $ - $ 3,478,400 Depreciation and amortization (1) 68,300 34,000 31,700 134,000 Interest expense 1,500 300 736,800 738,600 Stock-based compensation - - 12,600 12,600 Net income (loss) 413,000 437,600 (330,900 ) 519,700 Capital expenditures (cash and noncash) 3,000 - - 3,000 Total assets $ 1,359,200 $ 305,400 $ 572,600 $ 2,237,200 Environmental Solid 2020 Solutions Waste Corporate Total Revenue $ 2,505,100 $ 236,000 $ - $ 2,741,100 Depreciation and amortization (1) 74,900 34,600 50,800 160,300 Interest expense 7,700 100 867,900 875,700 Stock-based compensation - - 19,000 19,000 Net income (loss) (508,600 ) (248,200 ) (2,007,300 ) (2,764,100 ) Capital expenditures (cash and noncash) 131,600 - - 131,600 Total assets $ 1,419,700 $ 267,800 $ 529,200 $ 2,216,700 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. |
INCOME TAXES
INCOME TAXES | 12 Months Ended |
Dec. 31, 2021 | |
Income Tax Disclosure [Abstract] | |
INCOME TAXES | NOTE 19 - INCOME TAXES As of December 31, 2020, we estimate we will have net operating loss carryforwards available to offset future federal income tax of approximately $ 21.7 million. These carryforwards will expire between the years 2028 through 2037 . Under the Tax Reform Act of 1986, the amount of and the benefit from net operating losses that can be carried forward may be limited in certain circumstances. Events that may cause changes in our tax carryovers include, but are not limited to, a cumulative ownership change of more than 50% over a three-year period. Therefore, the amount available to offset future taxable income may be limited. We carry a deferred tax valuation allowance equal to 100% of total deferred assets. In recording this allowance, we have considered a number of factors, but chiefly, our operating losses from inception. We have concluded that a valuation allowance is required for 100% of the total deferred tax assets as it is more likely than not that the deferred tax assets will not be realized . The non-current deferred tax asset is summarized below: SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS 2021 2020 Deferred tax assets Net operating loss carry forwards $ 5,557,000 $ 5,408,000 Intangible and fixed assets - 110,000 Accrued expenses 30,000 105,000 Total deferred tax assets 5,587,000 5,623,000 Deferred tax liabilities Depreciation and amortization (107,000 ) - Valuation allowance (5,480,000 ) (5,623,000 ) Net deferred tax asset $ - $ - The benefit for income taxes differed from the amount computed using the U.S. federal income tax rate of 21% for December 31, 2021 and 2020, as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2021 2020 Income tax benefit (expense) $ (69,000 ) $ 573,000 Non-deductible items (142,000 ) 28,000 State and other benefits included in valuation 16,000 196,000 Exclusion of income (losses) of pass-through entity 52,000 (13,000 ) Change in valuation allowance 143,000 (784,000 ) Income tax benefit $ - $ - |
ENVIRONMENTAL COMPLIANCE
ENVIRONMENTAL COMPLIANCE | 12 Months Ended |
Dec. 31, 2021 | |
Environmental Remediation Obligations [Abstract] | |
ENVIRONMENTAL COMPLIANCE | NOTE 20 – ENVIRONMENTAL COMPLIANCE Significant federal environmental laws affecting us are the Resource Conservation and Recovery Act (“RCRA”), the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”), also known as the “Superfund Act”, the Clean Air Act, the Clean Water Act and the Toxic Substances Control Act (“TSCA”). Pursuant to the EPA’s authorization of the RCRA equivalent programs, a number of states have regulatory programs governing the operations and permitting of hazardous waste facilities. Our facilities are regulated pursuant to state statutes, including those addressing clean water and clean air. Our facilities are also subject to local siting, zoning and land use restrictions. We believe we are in substantial compliance with all federal, state and local laws regulating our business. |
EMPLOYEE RETENTION CREDIT
EMPLOYEE RETENTION CREDIT | 12 Months Ended |
Dec. 31, 2021 | |
Employee Retention Credit | |
EMPLOYEE RETENTION CREDIT | NOTE 21 – EMPLOYEE RETENTION CREDIT During the year ended December 31, 2021, the Company applied for certain Employee Retention Credits (“ERTC”) under the CARES Act in the approximate amount of $ 0.2 0 |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Dec. 31, 2021 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | NOTE 22 - SUBSEQUENT EVENTS On February 11, 2022, the Company borrowed $ 250,000 8 February 10, 2027 (b) Financial Statement Schedules: |
SCHEDULE II
SCHEDULE II | 12 Months Ended |
Dec. 31, 2021 | |
Schedule Ii | |
SCHEDULE II | SCHEDULE II SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS Schedule II - Valuation and Qualifying Accounts For the year ended Balance at beginning of period Charged to costs and expenses Charged to other accounts Deductions Balance at end of period December 31, 2020 Valuation allowance on deferred tax assets $ 4,839,000 $ 784,000 $ $ $ 5,623,000 December 31, 2021 Valuation allowance on deferred tax assets $ 5,623,000 $ (1 43,000 ) $ - $ - $ 5,480,000 All other financial schedules are not required under the related instructions or are inapplicable and therefore have been omitted. |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Dec. 31, 2021 | |
Accounting Policies [Abstract] | |
Reclassifications | Reclassifications Certain reclassifications have been made in the 2020 consolidated financial statements to conform to the 2021 presentation. These reclassifications have no effect on net income for 2020. |
Use of Estimates | Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the cash flows used in the impairment testing of definite lived tangible and intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; revenue recognition method for perpetual technology license agreements; share-based compensation; discontinued operations future consideration and carrying amounts of equity investments. Actual results could differ from those estimates. |
Cash and Cash Equivalents | Cash and Cash Equivalents We consider all highly liquid debt investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Periodically, we maintain deposits in financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. As of December 31, 2021, and 2020, we did not hold any assets that would be deemed to be cash equivalents. |
Accounts Receivable and Concentration of Credit Risk | Accounts Receivable and Concentration of Credit Risk Accounts receivable are recorded at the invoiced amounts less an allowance for doubtful accounts. The allowance for doubtful accounts is based on our estimate of the amount of probable credit losses in our accounts receivable. We determine the allowance for doubtful accounts based upon an aging of accounts receivable, historical experience and management judgment. Accounts receivable balances are periodically reviewed for collectability, and balances are charged off against the allowance when we determine that the potential for recovery is remote. An allowance for doubtful accounts of approximately $ 0 11,800 We are exposed to credit risk in the normal course of business, primarily related to accounts receivable. Our customers operate primarily in the oil production and refining, biogas generating landfill and wastewater treatment industries in the United States. Accordingly, we are affected by the economic conditions in these industries as well as general economic conditions in the United States. To limit credit risk, management periodically reviews and evaluates the financial condition of its customers and maintains an allowance for doubtful accounts. As of December 31, 2021, we do not believe that we have significant credit risk. As of December 31, 2021, we had three customers who each comprised 10% or more of our accounts receivable and had a balance of approximately $ 295,900 . As of December 31, 2020, we had one customer who comprised 10% or more of our accounts receivable and had a balance of approximately $ 229,100 . For the year ended December 31, 2021, we had three customers who each had sales in excess of 10% of our revenue and they represented approximately 36% 26% |
Inventories | Inventories Inventories are stated at the lower of cost or market and maintained on a first in, first out basis and includes the following amounts at December 31: SCHEDULE OF INVENTORY December 31, 2021 December 31, 2020 Finished goods $ 98,200 $ 158,100 Work in process 28,400 88,800 Raw materials 75,100 3,300 Inventory, Gross 201,700 250,200 Classified as assets held for sale - 88,800 Inventory, Net $ 201,700 $ 161,400 |
Vendor Concentration | Vendor Concentration The Company has purchases from four vendors in 2021 and one vendor in 2020, each comprising more that 10% of total purchases. The Company does not believe it is substantially dependent upon nor exposed to any significant concentration risk related to purchases from any single vendor. |
Fair Value of Financial Instruments | Fair Value of Financial Instruments The carrying amounts of our financial instruments, including accounts receivable and accounts payable, are carried at cost, which approximates their fair value due to their short-term maturities. We believe that the carrying value of notes payable with third parties, including their current portion, approximate their fair value, as those instruments carry market interest rates based on our current financial condition and liquidity. Receivables and payables, due to short term nature, approximate their fair values. |
Fair Value | Fair Value As defined in authoritative guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (“exit price”). To estimate fair value, the Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated or generally unobservable. The authoritative guidance establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (“Level 1” measurements) and the lowest priority to unobservable inputs (“Level 3” measurements). The three levels of the fair value hierarchy are as follows: Level 1 - Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Other inputs that are observable, directly or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 - Unobservable inputs for which there is little or no market data and which the Company makes its own assumptions about how market participants would price the assets and liabilities. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. |
Property and Equipment | Property and Equipment Property and equipment are recorded at cost less accumulated depreciation. Expenditures for replacements, renewals and betterments are capitalized. Repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets of generally five to seven years for equipment, five to ten years for vehicles and three years for computer related assets. Assets are depreciated starting at the time they are placed into service. A portion of depreciation expense is charged to cost of product revenue on the consolidated statement of operations. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term (including reasonably assured renewal periods), which range from three to seven years, or their estimated useful life. |
Intangible Assets | Intangible Assets Intangible assets with estimable useful lives are amortized using the straight-line method over their respective estimated useful lives verses their estimated residual values, and are reviewed for impairment annually, or whenever events or circumstances indicate their carrying amount may not be recoverable. We conduct our annual impairment test on December 31 of each year. The Company has evaluated its intangibles for impairment and has determined that no impairment was necessary as of December 31, 2021. |
Impairment of Long-lived Assets | Impairment of Long-lived Assets We evaluate the carrying value of long-lived assets for impairment on an annual basis or whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Further testing of specific assets or grouping of assets is required when undiscounted future cash flows associated with the assets is less than their carrying amounts. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than its carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. Fair value estimates are based on assumptions concerning the amount and timing of estimated future cash flows. We recorded no impairment of long-lived assets for the year ended December 31, 2021. |
Revenue Recognition | Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3) |
Stock-based Compensation | Stock-based Compensation We account for stock-based awards at fair value on the date of grant and recognize compensation over the service period that they are expected to vest. We estimate the fair value of stock options and stock purchase warrants using the Black-Scholes option pricing model. The estimated value of the portion of a stock-based award that is ultimately expected to vest, taking into consideration estimated forfeitures, is recognized as expense over the requisite service periods. The estimate of stock awards that will ultimately vest requires judgment, and to the extent that actual forfeitures differ from estimated forfeitures, such differences are accounted for using the simplified method to estimate the expected term of the option and recorded in the period that estimates are revised. |
Sequencing | Sequencing On December 31, 2021, the Company adopted a sequencing policy under ASC 815-40-35 whereby in the event that reclassification of contracts from equity to assets or liabilities is necessary pursuant to ASC 815 due to the Company’s inability to demonstrate it has sufficient authorized shares as a result of certain securities with a potentially indeterminable number of shares, shares will be allocated on the basis of the earliest issuance date of potentially dilutive instruments, with the earliest grants receiving the first allocation of shares. Pursuant to ASC 815, issuance of securities to the Company’s employees or directors are not subject to the sequencing policy. |
Research and Development | Research and Development Research and development (“R&D”) costs are charged to expense as incurred and are included in selling, general and administrative costs in the accompanying consolidated statement of operations. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $0 for the years ended December 31, 2021, and 2020. R & D expenses are included in general and administrative expenses, when incurred. |
Income Taxes | Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the years ended December 31, 2021, and 2020 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at December 31, 2021 and 2020. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2020. The tax periods for the years ending December 31, 2018, through 2021 are open to examination by federal and state authorities. |
Recently issued accounting pronouncements | Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. |
New Accounting Pronouncements Implemented | New Accounting Pronouncements Implemented In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) |
SUMMARY OF SIGNIFICANT ACCOUN_3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Accounting Policies [Abstract] | |
SCHEDULE OF INVENTORY | Inventories are stated at the lower of cost or market and maintained on a first in, first out basis and includes the following amounts at December 31: SCHEDULE OF INVENTORY December 31, 2021 December 31, 2020 Finished goods $ 98,200 $ 158,100 Work in process 28,400 88,800 Raw materials 75,100 3,300 Inventory, Gross 201,700 250,200 Classified as assets held for sale - 88,800 Inventory, Net $ 201,700 $ 161,400 |
REVENUE (Tables)
REVENUE (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Revenue: | |
SCHEDULE OF DISAGGREGATION OF REVENUE | Disaggregation of Revenue SCHEDULE OF DISAGGREGATION OF REVENUE Environmental Solid Waste Total Year ended December 31, 2021 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 2,430,500 - $ 2,430,500 Media sales 807,800 - 807,800 Licensing fees - 30,200 30,200 Operating fees - 9,900 9,900 Management fees - 200,000 200,000 Total Revenue $ 3,238,300 $ 240,100 $ 3,478,400 Environmental Solid Waste Total Year ended December 31, 2020 Environmental Solutions Solid Waste Total Sources of Revenue Product sales $ 1,633,600 - $ 1,633,600 Media sales 871,500 - 871,500 Licensing fees - 32,900 32,900 Operating fees - 3,100 3,100 Management fees - 200,000 200,000 Total Revenue $ 2,505,100 $ 236,000 $ 2,741,100 |
SCHEDULE OF CONTRACT BALANCES | The opening and closing balances of the Company’s accounts receivables, contract assets, and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Accounts Receivable, net Contract Assets Contract Liabilities Deferred Revenue (current) Deferred Revenue (non-current) Balance as of December 31, 2021 $ 536,600 $ 3,600 $ 525,900 $ - $ Balance as of December 31, 2020 375,600 6,800 323,900 30,200 - Increase (decrease) $ 161,000 $ (3,200 ) $ 202,000 $ (30,200 ) $ - |
PROPERTY AND EQUIPMENT (Tables)
PROPERTY AND EQUIPMENT (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Property, Plant and Equipment [Abstract] | |
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT | Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT December 31, December 31, Field and shop equipment $ 553,200 $ 1,282,700 Vehicles 72,500 476,900 Waste destruction equipment, placed in service 553,300 553,300 Furniture and office equipment 342,400 345,700 Leasehold improvements 36,200 36,200 Building and improvements 21,200 21,200 Land 162,900 162,900 Property and equipment, gross 1,741,700 2,878,900 Less: accumulated depreciation and amortization (1,308,700 ) (2,330,900 ) Property and equipment, net 433,000 548,000 Classified as assets held for sale - 700 Property and equipment, Total $ 433,000 $ 547,300 |
SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED | Property and equipment includes the following amounts for leases that have been capitalized at December 31: SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED December 31, December 31, 2021 2020 Vehicles, field and shop equipment $ 10,200 $ 10,200 Less: accumulated amortization (10,200 ) (10,200 ) Property and equipment for lease capitalized $ - $ - |
INTANGIBLE ASSETS (Tables)
INTANGIBLE ASSETS (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
SCHEDULE OF INTANGIBLE ASSETS | Intangible assets were comprised of the following: SCHEDULE OF INTANGIBLE ASSETS December 31, 2021 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (880,400 ) 141,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (977,800 ) $ 419,300 December 31, 2020 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 $ - $ 277,800 Customer list 42,500 (42,500 ) - Technology 1,021,900 (852,400 ) 169,500 Trade name 54,900 (54,900 ) - $ 1,397,100 $ (949,800 ) $ 447,300 |
LEASES (Tables)
LEASES (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Leases | |
SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES | Information related to the Company’s right-of-use assets and related lease liabilities were as follows: SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES Years Ended December 31, 2021 2020 Cash paid for operating lease liabilities $ 247,600 $ 308,600 Right-of-use assets obtained in exchange for new operating lease obligations - 60,500 Weighted-average remaining lease term 56 4 Weighted-average discount rate 10 % 10 % |
SCHEDULE OF MATURITIES OF LEASE LIABILITIES | Maturities of lease liabilities as of December 31, 2021 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2022 $ 85,700 2023 88,300 2024 90,900 2025 93,600 2026 64,000 Thereafter - Total operating lease 422,500 Less imputed interest (87,500 ) Total lease liabilities 335,000 Current operating lease liabilities 54,700 Non-current operating lease liabilities 280,300 Total lease liabilities $ 335,000 |
ACCRUED LIABILITIES (Tables)
ACCRUED LIABILITIES (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Payables and Accruals [Abstract] | |
SCHEDULE OF ACCRUED LIABILITIES | Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES December 31, December 31, 2021 2020 Accrued compensation and related taxes $ 124,600 $ 486,400 Accrued interest 1,818,500 1,170,500 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 40,000 34,000 Other 97,000 136,300 Total Accrued Liabilities 2,230,100 1,977,200 Classified as liabilities held for sale - 227,700 Accrued Liabilities, net $ 2,230,100 $ 1,749,500 |
UNCOMPLETED CONTRACTS (Tables)
UNCOMPLETED CONTRACTS (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Contractors [Abstract] | |
SCHEDULE OF UNCOMPLETED CONTRACTS | Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS December 31, December 31, 2021 2020 Revenue recognized $ 285,600 $ 102,700 Less: billings to date (282,000 ) (95,900 ) Contract assets 3,600 6,800 Billings to date 1,578,300 1,716,800 Revenue recognized (1,052,400 ) (1,392,900 ) Contract liabilities $ 525,900 $ 323,900 |
INVESTMENTS IN UNCONSOLIDATED_2
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Equity Method Investments and Joint Ventures [Abstract] | |
SCHEDULE OF INFORMATION ON THE JOINT VENTURES | SCHEDULE OF INFORMATION ON THE JOINT VENTURES December 31, December 31, 2021 2020 PWS-MWS Joint Venture Revenues $ 221,300 $ 183,600 Operating costs 201,600 177,400 Net income 19,700 6,200 Company’s share of net income 9,800 3,100 PWS-Paragon Southwest Joint Venture Revenues $ 2,233,700 $ 1,730,100 Operating costs 3,244,400 2,495,300 Net loss (1,010,700 ) (765,200 ) Company’s share of net income - - June 30, June 30, 2021 2020 PWS UK Joint Venture Assets $ 54,600 $ 104,200 Liabilities - - Net assets 54,600 104,200 Net loss 61,200 71,900 Company’s share of net income - - |
DEBT (Tables)
DEBT (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Debt Disclosure [Abstract] | |
SCHEDULE OF SHORT TERM DEBT | Debt as of December 31, 2021, and 2020 was comprised of the following: SCHEDULE OF SHORT TERM DEBT December 31, December 31, 2021 2020 PAYROLL PROTECTION PROGRAM Under the Small Business Administration (“SBA”), the Company applied for the Paycheck Protection Program (“PPP”) loan. These loans are forgiven if used for payroll, payroll benefits, including health insurance and retirement plans, as well as certain rent payments, leases, and utility payments, which are limited to 40 5 1 $ 96,600 $ 252,800 SHORT TERM NOTES Secured short term note payable dated October 13, 2017 with principal and interest due 60 4,000 400 6,400 40,000 80,000 100,000 100,000 Secured short term note payable dated November 6, 2017 with principal and interest due 60 5,000 400 7,400 50,000 100,000 125,000 125,000 Note payable dated November 20, 2017, interest at 30 February 28, 2018 During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. The Company made interest payments totaling $ 84,100 37,726 1,900 140,000 286,300 298,100 298,100 Secured short term note payable dated February 1, 2019 with principal and interest due 90 The note requires a one-time fee in the amount of $ 15,000 1,500 30,000 50,000 100,000 30,000 500,000 500,000 Secured short term note payable dated July 2, 2019 with principal and interest due 60 500,000 37,300 12 12,000 30,000 100,000 100,000 Secured short term note payable dated July 18, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 5,000 500 15,000 30,000 10,000 150,000 150,000 Secured short term note payable dated October 17, 2019 with principal and interest due 6 200,000 13,000 200,000 20,000 15 45,000 20,000 99,500 300,000 300,000 Secured short term note payable dated December 14, 2019 with principal and interest due 6 250,000 16,300 15 67,500 138,300 450,000 450,000 Secured short term note payable dated September 18, 2019 with no stated maturity date. The note accrues interest at 6 18 12 2,200 - 154,700 Secured short term note payable dated October 1, 2019. The note accrues interest at 6 twelve 34,200 8,000 14,400 50,800 85,000 Secured short term note payable dated March 16, 2020, maturing on March 15, 2021 14 60,000 0.10 3 3,500 14,000 800 25,100 100,000 100,000 Secured short term note payable dated March 17, 2020, maturing on March 16, 2021 14 30,000 0.10 3 2,000 7,000 400 12,500 50,000 50,000 Secured short term note payable dated July 8, 2020, maturing on December 7, 2020 15 200,000 11,300 33,000 200 48,900 220,000 220,000 Unsecured short term note payable dated August 18, 2020, maturing on November 17, 2020 15 18,000 24,600 120,000 120,000 Secured short term note payable dated September 3, 2020, maturing on December 4, 2020 15 42,000 55,700 280,000 280,000 Total Short-term notes $ 2,843,900 $ 3,032,800 Unsecured short term note payable dated August 21, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 500 50 75 2,400 300 $ - $ 15,000 Secured short term note payable dated August 21, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 4,150 415 600 28,800 55,200 125,000 125,000 Unsecured short term note payable dated October 7, 2019 with principal and interest due 60 The note requires a one-time fee in the amount of $ 500 50 75 2,400 300 - 15,000 Total short-term notes - related party $ 125,000 $ 155,000 Convertible notes payable, interest at 8 3 August 2018 and October 2019 0.70 250,000 The notes that matured in August 2018, were subsequently extended by one year to August 2019, all other terms remained the same The note that matured November 2018 was subsequently extended to May 2019 and the interest rate increased to 13 140,900 544,400 $ 1,605,000 $ 1,605,000 Total convertible notes 1,605,000 1,605,000 Less: current portion (1,605,000 ) (1,605,000 ) Long term convertible notes, including debt discount $ - $ - LONG TERM NOTES AND CAPITAL LEASE OBLIGATIONS Note payable dated July 13, 2018, interest at 20 July 13, 2021 200,000 200,000 44,000 107,600 346,600 $ 500,000 $ 500,000 Note payable dated April 2020, interest at 6.8 2,400 5,000 0 60,200 84,100 Note payable dated January 19, 2021, interest at an annual rate of 8 January 18, 2026 11,400 11,400 150,000 - Note payable dated February 2, 2021, interest at an annual rate of 8 January 18, 2026 36,400 36,400 500,000 - Note payable dated May 25, 2021, interest at an annual rate of 8 January 18, 2026 8,900 8,900 185,000 - Note payable dated August 5, 2021, interest at an annual rate of 8 January 18, 2026 15,900 15,900 500,000 - Note payable dated November 2, 2021, interest at an annual rate of 8 January 18, 2026 3,300 3,300 250,000 - Debt discount - (29,900 ) Total long-term notes and capital lease obligations 2,145,200 554,200 Less: current portion (525,600 ) (523,900 ) Long term notes and capital lease obligations, long-term, including debt discount $ 1,619,600 $ 30,300 |
SCHEDULE OF DEBT MATURITIES | Debt maturities as of December 31, 2021, are as follows: SCHEDULE OF DEBT MATURITIES Year Ending December 31, 2022 $ 5,170,500 2023 25,600 2024 34,600 2025 - 2026 - Thereafter 1,585,000 Debt maturities $ 6,815,700 |
RELATED PARTY TRANSACTIONS NO_2
RELATED PARTY TRANSACTIONS NOT DISCLOSED ELSEWHERE (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Related Party Transactions [Abstract] | |
SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST | Notes payable (See Note 11), and accrued interest due to certain related parties as of December 31, 2021, and 2020 are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST December 31, December 31, 2021 2020 Short term notes $ 125,000 $ 155,000 Accrued interest 55,800 53,100 Total short-term notes and accrued interest - Related parties $ 180,800 $ 208,100 |
COMMITMENTS AND CONTINGENCIES (
COMMITMENTS AND CONTINGENCIES (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Office and Warehouse Space [Member] | |
Lessee, Lease, Description [Line Items] | |
SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES | Future commitments under non-cancellable operating leases with terms longer than one year for office and warehouse space as of December 31, 2021, are as follows: SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES Year Ending December 31, 2022 $ 85,700 2023 88,300 2024 90,900 2025 93,600 2026 64,000 Thereafter - $ 422,500 |
ABANDONMENT OF SUBSIDIARY (Tabl
ABANDONMENT OF SUBSIDIARY (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Abandonment Of Subsidiary | |
SCHEDULE OF CONSTITUTING BALANCE SHEET AND PRETAX INCOME (LOSS) ON DISCONTINUED OPERATIONS | Major classes of line items constituting the balance sheet on discontinued operations: SCHEDULE OF CONSTITUTING BALANCE SHEET AND PRETAX INCOME (LOSS) ON DISCONTINUED OPERATIONS September 3, December 31, 2021 2020 ASSETS Cash and cash equivalents $ - 500 Inventory - 88,800 Prepaid expenses and other current assets - 14,500 Property and equipment, net - 700 Right of use assets - 30,600 Other assets 18,900 9,900 TOTAL ASSETS $ 18,900 $ 145,000 LIABILITIES Accounts payable $ 169,100 267,500 Accrued liabilities 220,800 227,700 Payroll taxes payable 1,076,800 1,085,400 Customer deposits 10,200 10,200 Paycheck protection program liabilities - 337,500 Current portion of lease liabilities - 31,000 Accrued interest - related party - 1,800 TOTAL LIABILITIES $ 1,476,900 $ 1,961,100 Major classes of line items constituting pretax income (loss) on discontinued operations: For the years ended December 31, 2021 2020 Services revenue $ 177,200 $ 171,400 Services costs (314,900 ) (423,700 ) General and administrative expenses (40,800 ) (102,300 ) Salaries and related expenses (150,800 ) (328,600 ) Other income 210,800 253,400 Gain on debt extinguishment 410,600 - Total expenses 114,900 (601,200 ) Operating income (loss) 292,100 (429,800 ) Income tax benefit - - Total income (loss) from discontinued operations $ 292,100 $ (429,800 ) |
SCHEDULE OF NET ASSETS AND LIABILITIES DISPOSED OF RESULTING IN THE GAIN ON THE ABANDONMENT | The net assets and liabilities disposed of, resulting in the gain on the abandonment, are summarized in the following table: SCHEDULE OF NET ASSETS AND LIABILITIES DISPOSED OF RESULTING IN THE GAIN ON THE ABANDONMENT Year Ended December 31, 2021 Assets, net (18,900 ) Liabilities - Other, net including intercompany assets 400,100 IRS payroll tax liability 1,076,800 Gain on abandonment 1,458,000 |
EQUITY TRANSACTIONS (Tables)
EQUITY TRANSACTIONS (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Equity [Abstract] | |
SCHEDULE OF WARRANT ACTIVITY | A summary of warrant activity for the years ended December 31, 2021, and December 31, 2020, is presented as follows: SCHEDULE OF WARRANT ACTIVITY Weighted Weighted Average Average Remaining Exercise Number of Contractual Price Warrants Term in Years Balance as of December 31, 2019 $ 0.67 1,221,000 1.0 Granted - - Exercised - - Cancelled 0.65 (950,000 ) - Balance as of December 31, 2020 $ 0.74 271,000 1.5 Granted - - Exercised - - Cancelled 0.85 (71,000 ) - Balance as of December 31, 2021 $ 0.70 200,000 0.7 Vested and exercisable as of December 31, 2021 $ 0.70 200,000 0.7 |
STOCK-BASED COMPENSATION AND _2
STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Share-based Payment Arrangement [Abstract] | |
SCHEDULE OF WEIGHTED AVERAGE ESTIMATED FAIR VALUE OF STOCK OPTION GRANTS | The weighted average estimated fair value of stock option grants and the weighted average assumptions that were used in calculating such values for the years ended December 31, 2021, and 2020 are as follows: SCHEDULE OF WEIGHTED AVERAGE ESTIMATED FAIR VALUE OF STOCK OPTION GRANTS Year Ended December 31, 2021 2020 Expected volatility - 133.92 133.97 % Expected dividend yield - - Risk-free interest rates - 0.29 0.30 Expected term (in years) - 3.0 |
SCHEDULE OF STOCK OPTION ACTIVITY | A summary of stock option activity for the year ended December 31, 2021, and 2020 is presented as follows: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Weighted Weighted Average Average Average Number of Remaining Optioned Aggregate Exercise Optioned Contractual Grant Date Intrinsic Price Shares Term in Years Fair Value Value Balance as of December 31, 2019 $ 0.69 1,575,000 3.82 $ 0.04 $ - Granted 0.10 90,000 0.06 Exercised - - - Cancelled/expired 0.54 (25,000 ) 0.19 Balance as of December 31, 2020 $ 0.66 1,640,000 2.83 $ 0.04 $ - Granted - - - Exercised - - - Cancelled/expired 0.60 (50,000 ) 0.19 Balance as of December 31, 2021 $ 0.67 1,590,000 1.91 $ 0.04 $ - Vested and exercisable as of December 31, 2021 $ 0.67 1,590,000 1.91 $ 0.04 $ - |
NET EARNINGS (LOSS) PER SHARE (
NET EARNINGS (LOSS) PER SHARE (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Earnings Per Share [Abstract] | |
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES | Potentially dilutive securities were comprised of the following: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2021 2020 Years Ended December 31, 2021 2020 Warrants 200,000 271,000 Options 1,500,000 1,640,000 Convertible notes payable, including accrued interest 3,070,900 2,869,600 Potentially dilutive securities 4,770,900 4,780,600 |
SEGMENT INFORMATION AND MAJOR_2
SEGMENT INFORMATION AND MAJOR SEGMENT CUSTOMERS (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Segment Reporting [Abstract] | |
SCHEDULE OF SEGMENT INFORMATION | Segment information as of December 31, 2021, and 2020 and for the years then ended is as follows: SCHEDULE OF SEGMENT INFORMATION Years ended December 31, Environmental Solid 2021 Solutions Waste Corporate Total Revenue $ 3,238,300 $ 240,100 $ - $ 3,478,400 Depreciation and amortization (1) 68,300 34,000 31,700 134,000 Interest expense 1,500 300 736,800 738,600 Stock-based compensation - - 12,600 12,600 Net income (loss) 413,000 437,600 (330,900 ) 519,700 Capital expenditures (cash and noncash) 3,000 - - 3,000 Total assets $ 1,359,200 $ 305,400 $ 572,600 $ 2,237,200 Environmental Solid 2020 Solutions Waste Corporate Total Revenue $ 2,505,100 $ 236,000 $ - $ 2,741,100 Depreciation and amortization (1) 74,900 34,600 50,800 160,300 Interest expense 7,700 100 867,900 875,700 Stock-based compensation - - 19,000 19,000 Net income (loss) (508,600 ) (248,200 ) (2,007,300 ) (2,764,100 ) Capital expenditures (cash and noncash) 131,600 - - 131,600 Total assets $ 1,419,700 $ 267,800 $ 529,200 $ 2,216,700 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. |
INCOME TAXES (Tables)
INCOME TAXES (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Income Tax Disclosure [Abstract] | |
SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS | The non-current deferred tax asset is summarized below: SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS 2021 2020 Deferred tax assets Net operating loss carry forwards $ 5,557,000 $ 5,408,000 Intangible and fixed assets - 110,000 Accrued expenses 30,000 105,000 Total deferred tax assets 5,587,000 5,623,000 Deferred tax liabilities Depreciation and amortization (107,000 ) - Valuation allowance (5,480,000 ) (5,623,000 ) Net deferred tax asset $ - $ - |
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) | The benefit for income taxes differed from the amount computed using the U.S. federal income tax rate of 21% for December 31, 2021 and 2020, as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2021 2020 Income tax benefit (expense) $ (69,000 ) $ 573,000 Non-deductible items (142,000 ) 28,000 State and other benefits included in valuation 16,000 196,000 Exclusion of income (losses) of pass-through entity 52,000 (13,000 ) Change in valuation allowance 143,000 (784,000 ) Income tax benefit $ - $ - |
SCHEDULE II (Tables)
SCHEDULE II (Tables) | 12 Months Ended |
Dec. 31, 2021 | |
Schedule Ii | |
SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS | SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS Schedule II - Valuation and Qualifying Accounts For the year ended Balance at beginning of period Charged to costs and expenses Charged to other accounts Deductions Balance at end of period December 31, 2020 Valuation allowance on deferred tax assets $ 4,839,000 $ 784,000 $ $ $ 5,623,000 December 31, 2021 Valuation allowance on deferred tax assets $ 5,623,000 $ (1 43,000 ) $ - $ - $ 5,480,000 |
ORGANIZATION AND FINANCIAL CO_2
ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] | ||
Retained Earnings, Appropriated | $ 29,400,000 | $ 29,700,000 |
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent | 500,000 | 2,800,000 |
Working capital deficit | 7,500,000 | 9,800,000 |
[custom:ProceedsFromIssuanceOfShorttermAndLongtermDebt] | 1,700,000 | |
[custom:PrincipalOnShortTermNotesAndCapitalLeases] | 200,000 | |
Net Cash Provided by (Used in) Financing Activities | $ 1,499,900 | $ 1,222,200 |
Paragon Waste Solutions, LLC [Member] | ||
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] | ||
Noncontrolling Interest, Ownership Percentage by Parent | 54.00% | |
Pelle Char LLC [Member] | ||
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] | ||
Noncontrolling Interest, Ownership Percentage by Parent | 51.00% |
SCHEDULE OF INVENTORY (Details)
SCHEDULE OF INVENTORY (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Accounting Policies [Abstract] | ||
Finished goods | $ 98,200 | $ 158,100 |
Work in process | 28,400 | 88,800 |
Raw materials | 75,100 | 3,300 |
Inventory, Gross | 201,700 | 250,200 |
Classified as assets held for sale | 88,800 | |
Inventory, Net | $ 201,700 | $ 161,400 |
SUMMARY OF SIGNIFICANT ACCOUN_4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Product Information [Line Items] | ||
Allowance for doubtful accounts | $ 0 | $ 11,800 |
Three Customers [Member] | ||
Product Information [Line Items] | ||
Accounts Receivable, after Allowance for Credit Loss | $ 295,900 | |
Three Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] | ||
Product Information [Line Items] | ||
Percentage of concentration risk | 36.00% | |
One customer [Member] | ||
Product Information [Line Items] | ||
Accounts Receivable, after Allowance for Credit Loss | $ 229,100 | |
One customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] | ||
Product Information [Line Items] | ||
Percentage of concentration risk | 26.00% | |
One Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] | ||
Product Information [Line Items] | ||
Percentage of concentration risk | 36.00% | |
Two Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] | ||
Product Information [Line Items] | ||
Percentage of concentration risk | 36.00% | |
Two customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] | ||
Product Information [Line Items] | ||
Percentage of concentration risk | 26.00% |
SCHEDULE OF DISAGGREGATION OF R
SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Disaggregation of Revenue [Line Items] | ||
Total Revenue | $ 3,478,400 | $ 2,741,100 |
Product Sales [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 2,430,500 | 1,633,600 |
Media Sales [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 807,800 | 871,500 |
Licensing Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 30,200 | 32,900 |
Operating Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 9,900 | 3,100 |
Management Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 200,000 | 200,000 |
Environmental Solutions [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 3,238,300 | 2,505,100 |
Environmental Solutions [Member] | Product Sales [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 2,430,500 | 1,633,600 |
Environmental Solutions [Member] | Media Sales [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 807,800 | 871,500 |
Environmental Solutions [Member] | Licensing Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | ||
Environmental Solutions [Member] | Operating Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | ||
Environmental Solutions [Member] | Management Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | ||
Solid Waste [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 240,100 | 236,000 |
Solid Waste [Member] | Product Sales [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | ||
Solid Waste [Member] | Media Sales [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | ||
Solid Waste [Member] | Licensing Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 30,200 | 32,900 |
Solid Waste [Member] | Operating Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | 9,900 | 3,100 |
Solid Waste [Member] | Management Fees [Member] | ||
Disaggregation of Revenue [Line Items] | ||
Total Revenue | $ 200,000 | $ 200,000 |
SCHEDULE OF CONTRACT BALANCES (
SCHEDULE OF CONTRACT BALANCES (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Revenue: | ||
Accounts Receivable, net | $ 536,600 | $ 375,600 |
Revenue Contract Assets | 3,600 | 6,800 |
Revenue Contract Liabilities | 525,900 | 323,900 |
Deferred Revenue (current) | 30,200 | |
Deferred Revenue (non-current) | ||
Accounts Receivable, net, Increase (decrease) | 161,000 | |
Revenue Contract Assets, Increase (decrease) | (3,200) | (235,700) |
Revenue Contract Liabilities, Increase (decrease) | 202,000 | $ (3,200) |
Deferred Revenue (current), Increase (decrease) | (30,200) | |
Deferred Revenue (non-current), Increase (decrease) |
REVENUE (Details Narrative)
REVENUE (Details Narrative) $ in Millions | Dec. 31, 2021USD ($) |
Revenue remaining performance obligations | $ 1.3 |
Next 12 Months [Member] | |
Revenue remaining performance obligations, percentage | 85.00% |
SCHEDULE OF PROPERTY PLANT AND
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | $ 1,741,700 | $ 2,878,900 |
Less: accumulated depreciation and amortization | (1,308,700) | (2,330,900) |
Property and equipment, net | 433,000 | 548,000 |
Classified as assets held for sale | 700 | |
Property and equipment, Total | 433,000 | 547,300 |
Field and Shop Equipment [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | 553,200 | 1,282,700 |
Vehicles [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | 72,500 | 476,900 |
Waste Destruction Equipment, Placed in Service [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | 553,300 | 553,300 |
Furniture and Office Equipment [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | 342,400 | 345,700 |
Leasehold Improvements [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | 36,200 | 36,200 |
Building and Building Improvements [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | 21,200 | 21,200 |
Land [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property and equipment, gross | $ 162,900 | $ 162,900 |
SCHEDULE OF PROPERTY AND EQUIPM
SCHEDULE OF PROPERTY AND EQUIPMENT FOR LEASES CAPITALIZED (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Property, Plant and Equipment [Abstract] | ||
Vehicles, field and shop equipment | $ 10,200 | $ 10,200 |
Less: accumulated amortization | (10,200) | (10,200) |
Property and equipment for lease capitalized |
PROPERTY AND EQUIPMENT (Details
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Impaired Assets to be Disposed of by Method Other than Sale [Line Items] | ||
Depreciation expense | $ 105,900 | $ 128,100 |
Depreciation and amortization | 134,000 | 160,300 |
CoronaLux [Member] | ||
Impaired Assets to be Disposed of by Method Other than Sale [Line Items] | ||
Depreciation and amortization | 29,600 | 30,300 |
Impairment charges | 0 | 0 |
Cost of Sales [Member] | ||
Impaired Assets to be Disposed of by Method Other than Sale [Line Items] | ||
Depreciation expense | 80,200 | 85,700 |
Selling, General and Administrative Expenses [Member] | ||
Impaired Assets to be Disposed of by Method Other than Sale [Line Items] | ||
Depreciation expense | $ 25,700 | $ 42,300 |
SCHEDULE OF INTANGIBLE ASSETS (
SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Finite-Lived Intangible Assets [Line Items] | ||
Gross carrying amount | $ 1,397,100 | $ 1,397,100 |
Accumulated amortization | (977,800) | (949,800) |
Net carrying value | 419,300 | 447,300 |
Goodwill [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Gross carrying amount | 277,800 | 277,800 |
Accumulated amortization | ||
Net carrying value | 277,800 | 277,800 |
Customer List [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Gross carrying amount | 42,500 | 42,500 |
Accumulated amortization | (42,500) | (42,500) |
Net carrying value | ||
Technology [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Gross carrying amount | 1,021,900 | 1,021,900 |
Accumulated amortization | (880,400) | (852,400) |
Net carrying value | 141,500 | 169,500 |
Trade Names [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Gross carrying amount | 54,900 | 54,900 |
Accumulated amortization | (54,900) | (54,900) |
Net carrying value |
INTANGIBLE ASSETS (Details Narr
INTANGIBLE ASSETS (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Selling, General and Administrative Expenses [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Amortization expense | $ 28,000 | $ 32,100 |
Minimum [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Estimated useful lives of intangible assets | 7 years | |
Maximum [Member] | ||
Finite-Lived Intangible Assets [Line Items] | ||
Estimated useful lives of intangible assets | 20 years |
SCHEDULE OF RIGHT-OF-USE ASSETS
SCHEDULE OF RIGHT-OF-USE ASSETS AND RELATED LEASE LIABILITIES (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Leases | ||
Cash paid for operating lease liabilities | $ 247,600 | $ 308,600 |
Right-of-use assets obtained in exchange for new operating lease obligations | $ 60,500 | |
Weighted-average remaining lease term | 56 months | 4 months |
Weighted-average discount rate | 10.00% | 10.00% |
SCHEDULE OF MATURITIES OF LEASE
SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Leases | ||
2022 | $ 85,700 | |
2023 | 88,300 | |
2024 | 90,900 | |
2025 | 93,600 | |
2026 | 64,000 | |
Thereafter | ||
Total operating lease | 422,500 | |
Less imputed interest | (87,500) | |
Total lease liabilities | 335,000 | |
Current operating lease liabilities | 54,700 | $ 47,100 |
Non-current operating lease liabilities | $ 280,300 |
LEASES (Details Narrative)
LEASES (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Lease renewal term | 1 year | |
Operating lease liabilities | $ 335,000 | |
Operating Lease, Right-of-Use Asset | 302,300 | $ 349,800 |
Operating Lease, Cost | 83,600 | |
Operating Lease [Member] | ||
Operating lease liabilities | 302,300 | |
Operating Lease, Right-of-Use Asset | $ 302,300 | |
Minimum [Member] | ||
Lease term | 1 year | |
Maximum [Member] | ||
Lease term | 8 years |
SCHEDULE OF ACCRUED LIABILITIES
SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Payables and Accruals [Abstract] | ||
Accrued compensation and related taxes | $ 124,600 | $ 486,400 |
Accrued interest | 1,818,500 | 1,170,500 |
Accrued settlement/litigation claims | 150,000 | 150,000 |
Warranty and defect claims | 40,000 | 34,000 |
Other | 97,000 | 136,300 |
Total Accrued Liabilities | 2,230,100 | 1,977,200 |
Classified as liabilities held for sale | 227,700 | |
Accrued Liabilities, net | $ 2,230,100 | $ 1,749,500 |
SCHEDULE OF UNCOMPLETED CONTRAC
SCHEDULE OF UNCOMPLETED CONTRACTS (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Contractors [Abstract] | ||
Revenue recognized | $ 285,600 | $ 102,700 |
Less: billings to date | (282,000) | (95,900) |
Contract assets | 3,600 | 6,800 |
Billings to date | 1,578,300 | 1,716,800 |
Revenue recognized | (1,052,400) | (1,392,900) |
Contract liabilities | $ 525,900 | $ 323,900 |
INVESTMENT IN PARAGON WASTE S_2
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative) - USD ($) | Nov. 17, 2014 | Jun. 30, 2012 | Mar. 31, 2012 | Aug. 31, 2011 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2010 | Dec. 31, 2017 |
Irrevocable License and Royalty Agreement [Member] | ||||||||
Percentage of royalty revenue | 5.00% | |||||||
Exclusive Licensing and Equipment Lease Agreement [Member] | Medical Waste Services, LLC [Member] | ||||||||
Non-refundable initial licensing fee | $ 225,000 | |||||||
Percentage of net operating profits to be distributed | 50.00% | |||||||
Black Stone Management Services, LLC [Member] | ||||||||
Number of membership units acquired | 400,000 | |||||||
Percentage of owned membership unit | 36.00% | 36.00% | ||||||
Number of shares issued for acquired of intellectual property | 1,000,000 | |||||||
Value of shares issued for acquired of intellectual property | $ 100,000 | |||||||
Two Related Parties [Member] | ||||||||
Percentage of owned membership unit | 5.00% | 5.00% | ||||||
CoronaLux [Member] | ||||||||
purchased and installed | $ 600,000 | |||||||
Incurred cost | $ 525,700 | |||||||
Paragon Waste Solutions, LLC [Member] | ||||||||
Number of membership unit shares issued | 1,000,000 | |||||||
Number of membership units acquired | 600,000 | |||||||
Percentage of owned membership unit | 54.00% | 54.00% | ||||||
Payment for funding of subsidiary | $ 6,400,000 | |||||||
Paragon Waste Solutions, LLC [Member] | Irrevocable License and Royalty Agreement [Member] | ||||||||
Revenue | $ 30,200 | $ 32,900 | ||||||
Paragon Waste Solutions, LLC [Member] | Mr. J John Combs III [Member] | ||||||||
Percentage of allocated membership unit | 10.00% |
SCHEDULE OF INFORMATION ON THE
SCHEDULE OF INFORMATION ON THE JOINT VENTURES (Details) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2021 | Dec. 31, 2020 | |
PWSMWS joint venture [Member] | ||||
Schedule of Equity Method Investments [Line Items] | ||||
Revenues | $ 221,300 | $ 183,600 | ||
Operating costs | 201,600 | 177,400 | ||
Net loss | 19,700 | 6,200 | ||
Company's share of net income | 9,800 | 3,100 | ||
PWS Paragon Southwest Joint Venture [Member] | ||||
Schedule of Equity Method Investments [Line Items] | ||||
Revenues | 2,233,700 | 1,730,100 | ||
Operating costs | 3,244,400 | 2,495,300 | ||
Net loss | (1,010,700) | (765,200) | ||
Company's share of net income | ||||
PWSUK joint venture [Member] | ||||
Schedule of Equity Method Investments [Line Items] | ||||
Net loss | $ 61,200 | $ 71,900 | ||
Company's share of net income | ||||
Assets | 54,600 | 104,200 | ||
Liabilities | ||||
Net assets | $ 54,600 | $ 104,200 |
SCHEDULE OF SHORT TERM DEBT (De
SCHEDULE OF SHORT TERM DEBT (Details) (Parenthetical) - USD ($) | Nov. 02, 2021 | Aug. 21, 2021 | Aug. 05, 2021 | May 25, 2021 | Mar. 31, 2021 | Feb. 02, 2021 | Jan. 19, 2021 | Sep. 03, 2020 | Aug. 18, 2020 | Jul. 08, 2020 | Apr. 24, 2020 | Apr. 17, 2020 | Mar. 17, 2020 | Mar. 17, 2020 | Mar. 16, 2020 | Dec. 14, 2019 | Oct. 17, 2019 | Oct. 07, 2019 | Oct. 02, 2019 | Sep. 18, 2019 | Aug. 21, 2019 | Jul. 18, 2019 | Jul. 02, 2019 | Feb. 01, 2019 | Jul. 13, 2018 | Nov. 20, 2017 | Nov. 06, 2017 | Oct. 13, 2017 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2018 | Sep. 02, 2021 | Nov. 03, 2020 | Sep. 30, 2020 | Apr. 30, 2020 |
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Interest expense | $ 738,600 | $ 875,700 | |||||||||||||||||||||||||||||||||
Options maturity period | 3 years 9 months 25 days | ||||||||||||||||||||||||||||||||||
Amortization of debt discount | $ (29,900) | ||||||||||||||||||||||||||||||||||
Convertible Notes Payable [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 8.00% | ||||||||||||||||||||||||||||||||||
Debt instrument term | 3 years | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date description | August 2018 and October 2019 | ||||||||||||||||||||||||||||||||||
Unpaid interest | $ 544,400 | ||||||||||||||||||||||||||||||||||
Interest expense - debt | $ 140,900 | ||||||||||||||||||||||||||||||||||
Debt instrument conversion price per shares | $ 0.70 | ||||||||||||||||||||||||||||||||||
Convertible Notes Payable One [Member] | Officer [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument principle amount | $ 250,000 | ||||||||||||||||||||||||||||||||||
Convertible Notes Payable Two [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, maturity date description | The notes that matured in August 2018, were subsequently extended by one year to August 2019, all other terms remained the same | ||||||||||||||||||||||||||||||||||
Convertible Notes Payable Three [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, maturity date description | The note that matured November 2018 was subsequently extended to May 2019 and the interest rate increased to 13% per annum | ||||||||||||||||||||||||||||||||||
Debt instrument, interest rate increase | 13.00% | ||||||||||||||||||||||||||||||||||
Note Payable Dated July 13, 2018 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 20.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Jul. 13, 2021 | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period, value | $ 44,000 | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period | 200,000 | ||||||||||||||||||||||||||||||||||
Unpaid interest | $ 346,600 | ||||||||||||||||||||||||||||||||||
Interest expense | 107,600 | ||||||||||||||||||||||||||||||||||
Shares of restricted common stock | 200,000 | ||||||||||||||||||||||||||||||||||
Note Payable Date April 2020 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 6.80% | ||||||||||||||||||||||||||||||||||
Debt instrument periodic payment | $ 2,400 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 0 | ||||||||||||||||||||||||||||||||||
Interest expense | 5,000 | ||||||||||||||||||||||||||||||||||
Note Payable Date April 2021 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 8.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Jan. 18, 2026 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 11,400 | ||||||||||||||||||||||||||||||||||
Interest expense | 11,400 | ||||||||||||||||||||||||||||||||||
Note Payable Date Feburary 2, 2021 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 8.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Jan. 18, 2026 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 36,400 | ||||||||||||||||||||||||||||||||||
Interest expense | 36,400 | ||||||||||||||||||||||||||||||||||
Note Payable Date May 25, 2021 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 8.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Jan. 18, 2026 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 8,900 | ||||||||||||||||||||||||||||||||||
Interest expense | 8,900 | ||||||||||||||||||||||||||||||||||
Note Payable Date August 5, 2021 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 8.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Jan. 18, 2026 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 15,900 | ||||||||||||||||||||||||||||||||||
Interest expense | 15,900 | ||||||||||||||||||||||||||||||||||
Note Payable Date November 2, 2021 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 8.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Jan. 18, 2026 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 3,300 | ||||||||||||||||||||||||||||||||||
Interest expense | $ 3,300 | ||||||||||||||||||||||||||||||||||
Under the Small Business Administration [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 40.00% | 40.00% | |||||||||||||||||||||||||||||||||
Payroll Protection Program [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument term | 5 years | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 13, 2017 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 6,400 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 13, 2017 [Member] | Past Original Maturity for Months 3 Through 6 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 40,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 13, 2017 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 80,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 13, 2017 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 4,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 13, 2017 [Member] | Week 3-8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 400 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated November 6, 2017 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 7,400 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated November 6, 2017 [Member] | Past Original Maturity for Months 3 Through 6 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 50,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated November 6, 2017 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 100,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated November 6, 2017 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 5,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated November 6, 2017 [Member] | Week 3-8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 400 | ||||||||||||||||||||||||||||||||||
Note Payable Dated November 20, 2017 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 30.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Feb. 28, 2018 | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date description | During 2018, a verbal agreement was made to allow month-to-month extension of the due date as long as interest payments were made monthly. The Company made interest payments totaling $84,100 of which $37,726 of interest and principal reduction of $1,900 was paid by the issuance of 140,000 shares of common stock during 2018 and the note holder has continued to extend the due date | ||||||||||||||||||||||||||||||||||
Debt instrument periodic payment | $ 84,100 | ||||||||||||||||||||||||||||||||||
Debt instrument interest payment | 37,726 | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period, value | $ 1,900 | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period | 140,000 | ||||||||||||||||||||||||||||||||||
Unpaid interest | $ 286,300 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated February 1, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument fee, description | The note requires a one-time fee in the amount of $15,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-12) a fee of $1,500 shall be due and owing accruing on the first day of the week. The total one-time fee totals $30,000 and was recorded as interest. A fee of 50,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 4 through 6, and a fee of 100,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full | ||||||||||||||||||||||||||||||||||
Debt instrument term | 90 days | ||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 30,000 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 30,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated February 1, 2019 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 100,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated February 1, 2019 [Member] | Past Original Maturity for Months 4 Through 6 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 50,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated February 1, 2019 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 15,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated February 1, 2019 [Member] | Week 3-12 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 1,500 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 2, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 12.00% | ||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Unpaid interest | 30,000 | ||||||||||||||||||||||||||||||||||
Number of options issued | 500,000 | ||||||||||||||||||||||||||||||||||
Number of options issued, value | $ 37,300 | ||||||||||||||||||||||||||||||||||
Interest expense - debt | 12,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 18, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument fee, description | The note requires a one-time fee in the amount of $5,000 to compensate for the first two weeks of the term and each week thereafter (weeks 3-12) a fee of $500 shall be due and owing accruing on the first day of the week and was recorded as interest. A fee of 15,000 shares of restricted common stock shall be issued as a penalty for each month or prorated for any two-week portion of any month the note is outstanding past the original maturity date for months 3 through 6, and a fee of 30,000 shares of restricted common stock shall be issued to lender for each month or prorated for each two-week portion of any month the note is outstanding past the original maturity date beginning in month 7 until paid in full | ||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Unpaid interest | 10,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 18, 2019 [Member] | Past Original Maturity for Months 3 Through 6 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 15,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 18, 2019 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument issuance of restricted stock as penalty | 30,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 18, 2019 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 5,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 18, 2019 [Member] | Week 3-12 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 500 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 17, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 15.00% | ||||||||||||||||||||||||||||||||||
Debt instrument term | 6 months | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period, value | $ 13,000 | $ 20,000 | |||||||||||||||||||||||||||||||||
Number of shares issued during the period | 200,000 | 200,000 | |||||||||||||||||||||||||||||||||
Unpaid interest | 99,500 | ||||||||||||||||||||||||||||||||||
Interest expense | 45,000 | $ 20,000 | |||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated December 14, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 15.00% | ||||||||||||||||||||||||||||||||||
Debt instrument term | 6 months | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period, value | $ 16,300 | ||||||||||||||||||||||||||||||||||
Number of shares issued during the period | 250,000 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 138,300 | ||||||||||||||||||||||||||||||||||
Interest expense | 67,500 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated September 18, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument term | 18 months | ||||||||||||||||||||||||||||||||||
Unpaid interest | 2,200 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated September 18, 2019 [Member] | First 18 Months [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 6.00% | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated September 18, 2019 [Member] | Thereafter If Not Paid in Full [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 12.00% | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 1, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument term | 12 months | ||||||||||||||||||||||||||||||||||
Unpaid interest | 14,400 | ||||||||||||||||||||||||||||||||||
Interest expense | 8,000 | ||||||||||||||||||||||||||||||||||
Debt instrument principle amount | $ 34,200 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 1, 2019 [Member] | First 18 Months [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 6.00% | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated March 16, 2020 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 14.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Mar. 15, 2021 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 25,100 | ||||||||||||||||||||||||||||||||||
Number of options issued | 60,000 | ||||||||||||||||||||||||||||||||||
Common stock price per share | $ 0.10 | ||||||||||||||||||||||||||||||||||
Options maturity period | 3 years | ||||||||||||||||||||||||||||||||||
Amortization of debt discount | $ 3,500 | ||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | 800 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated October 1, 2019 One [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Interest expense | 14,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated March 17, 2020 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 14.00% | 14.00% | |||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Mar. 16, 2021 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 12,500 | ||||||||||||||||||||||||||||||||||
Number of options issued | 30,000 | ||||||||||||||||||||||||||||||||||
Interest expense | 7,000 | ||||||||||||||||||||||||||||||||||
Common stock price per share | $ 0.10 | $ 0.10 | |||||||||||||||||||||||||||||||||
Options maturity period | 3 years | ||||||||||||||||||||||||||||||||||
Amortization of debt discount | $ 2,000 | ||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | 400 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated July 8, 2020 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 15.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Dec. 7, 2020 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 48,900 | ||||||||||||||||||||||||||||||||||
Interest expense | $ 33,000 | ||||||||||||||||||||||||||||||||||
Amortization of debt discount | $ 200 | $ 11,300 | |||||||||||||||||||||||||||||||||
Issuance of common shares | 200,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated August Eighteen Two Thousand And Twenty [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Nov. 17, 2020 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated August 18, 2020 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 15.00% | ||||||||||||||||||||||||||||||||||
Unpaid interest | 24,600 | ||||||||||||||||||||||||||||||||||
Interest expense | 18,000 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated September 3, 2020 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 15.00% | ||||||||||||||||||||||||||||||||||
Debt instrument, maturity date | Dec. 4, 2020 | ||||||||||||||||||||||||||||||||||
Unpaid interest | 55,700 | ||||||||||||||||||||||||||||||||||
Interest expense | 42,000 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated August 21, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument fee, description | The note requires a one-time fee in the amount of $500 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $50 shall be due and owing accruing on the first day of the week, after which the fee is $75 per week, which is recorded as interest expense | ||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Unpaid interest | 300 | ||||||||||||||||||||||||||||||||||
Interest expense | 2,400 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated August 21, 2019 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 500 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated August 21, 2019 [Member] | Week 3-8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | 50 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated August 21, 2019 [Member] | Per Week after Week 8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | 75 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated August 21, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument fee, description | The note requires a one-time fee in the amount of $4,150 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $415 shall be due and owing accruing on the first day of the week, after which the fee is $600 per week, which is recorded as interest expense. The note is from a family member of the CEO, and thus classified as a related party note | ||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Unpaid interest | 55,200 | ||||||||||||||||||||||||||||||||||
Interest expense | 28,800 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated August 21, 2019 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 4,150 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated August 21, 2019 [Member] | Week 3-8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 415 | ||||||||||||||||||||||||||||||||||
Secured Short Term Note Payable Dated August 21, 2019 [Member] | Per Week after Week 8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 600 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated October 7, 2019 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument fee, description | The note requires a one-time fee in the amount of $500 to compensate for the first two weeks of the term and each week thereafter (weeks 3-8) a fee of $50 shall be due and owing accruing on the first day of the week, after which the fee is $75 per week, which is recorded as interest expense. The note is from the CEO, and thus classified as a related party note | ||||||||||||||||||||||||||||||||||
Debt instrument term | 60 days | ||||||||||||||||||||||||||||||||||
Unpaid interest | 300 | ||||||||||||||||||||||||||||||||||
Interest expense | $ 2,400 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated October 7, 2019 [Member] | Week 3-8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 50 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated October 7, 2019 [Member] | Per Week after Week 8 [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | 75 | ||||||||||||||||||||||||||||||||||
Unsecured Short Term Note Payable Dated October 7, 2019 [Member] | First Two Weeks [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument, fee amount | $ 500 | ||||||||||||||||||||||||||||||||||
Payroll Protection Program [Member] | |||||||||||||||||||||||||||||||||||
Short-term Debt [Line Items] | |||||||||||||||||||||||||||||||||||
Debt instrument fee, description | These loans are forgiven if used for payroll, payroll benefits, including health insurance and retirement plans, as well as certain rent payments, leases, and utility payments, which are limited to 40% of the loan proceeds, all of which if paid within either 8 weeks or 24 weeks of the receipt of the loan proceeds. | These loans are forgiven if used for payroll, payroll benefits, including health insurance and retirement plans, as well as certain rent payments, leases, and utility payments, which are limited to 40% of the loan proceeds, all of which if paid within either 8 weeks or 24 weeks of the receipt of the loan proceeds | |||||||||||||||||||||||||||||||||
Debt instrument, interest rate | 1.00% | 1.00% | |||||||||||||||||||||||||||||||||
Debt instrument term | 5 years |
SCHEDULE OF SHORT TERM DEBT (_2
SCHEDULE OF SHORT TERM DEBT (Details) - USD ($) | Oct. 13, 2017 | Dec. 31, 2021 | Dec. 31, 2020 |
Short-term Debt [Line Items] | |||
Short- term notes, total | $ 2,843,900 | $ 3,032,800 | |
Interest Expense | 738,600 | 875,700 | |
Total convertible notes | 6,815,700 | ||
Debt discount | (29,900) | ||
Total long-term notes and capital lease obligations | 2,145,200 | 554,200 | |
Less: current portion | (525,600) | (523,900) | |
Long term notes and capital lease obligations, long-term, including debt discount | 1,619,600 | 30,300 | |
Short Term Note One [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 100,000 | 100,000 | |
Short Term Note Two [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 125,000 | 125,000 | |
Short Term Note Three [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 298,100 | 298,100 | |
Short Term Note Four [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 500,000 | 500,000 | |
Short Term Note Five [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 100,000 | 100,000 | |
Short Term Note Six [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 150,000 | 150,000 | |
Short Term Note Seven [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 300,000 | 300,000 | |
Short Term Note Eight [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 450,000 | 450,000 | |
Short Term Note Nine [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 154,700 | ||
Short Term Note Ten [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 50,800 | 85,000 | |
Short Term Note Eleven [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 100,000 | 100,000 | |
Short Term Note Twelve [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 50,000 | 50,000 | |
Short Term Note Thirteen [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 220,000 | 220,000 | |
Short Term Note Fourteen [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 120,000 | 120,000 | |
Short Term Note Fifteen [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 280,000 | 280,000 | |
Short Term Note [Member] | |||
Short-term Debt [Line Items] | |||
Short- term notes, total | 2,843,900 | 3,032,800 | |
Short Term Note One Related Party [Member] | |||
Short-term Debt [Line Items] | |||
Total short-term notes - related party | 15,000 | ||
Short Term Note Two Related Party [Member] | |||
Short-term Debt [Line Items] | |||
Total short-term notes - related party | 125,000 | 125,000 | |
Short Term Note Three Related Party [Member] | |||
Short-term Debt [Line Items] | |||
Total short-term notes - related party | 15,000 | ||
Short Term Note Related Party [Member] | |||
Short-term Debt [Line Items] | |||
Total short-term notes - related party | 125,000 | 155,000 | |
Convertible Notes Payable [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 1,605,000 | 1,605,000 | |
Total convertible notes | 1,605,000 | 1,605,000 | |
Less: current portion | (1,605,000) | (1,605,000) | |
Long term convertible notes, including debt discount | |||
Note Payable One [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 500,000 | 500,000 | |
Note Payable Two [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 60,200 | 84,100 | |
Note Payable Three [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 150,000 | ||
Note Payable Four [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 500,000 | ||
Note Payable Five [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 185,000 | ||
Note Payable Six [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 500,000 | ||
Note Payable Seven [Member] | |||
Short-term Debt [Line Items] | |||
Total long-term notes and capital lease obligations | 250,000 | ||
Payroll Protection Program Liabilities [Member] | |||
Short-term Debt [Line Items] | |||
Total paycheck protection program | 96,600 | 252,800 | |
Secured Short Term Note Payable Dated October 13, 2017 [Member] | Past Original Maturity Beginning in Month 7 Until Paid in Full [Member] | |||
Short-term Debt [Line Items] | |||
Debt instrument issuance of restricted stock as penalty | 80,000 | ||
Secured Short Term Note Payable Dated October 17, 2019 [Member] | |||
Short-term Debt [Line Items] | |||
Interest Expense | $ 45,000 | $ 20,000 |
SCHEDULE OF DEBT MATURITIES (De
SCHEDULE OF DEBT MATURITIES (Details) | Dec. 31, 2021USD ($) |
Debt Disclosure [Abstract] | |
2022 | $ 5,170,500 |
2023 | 25,600 |
2024 | 34,600 |
2025 | |
2026 | |
Thereafter | 1,585,000 |
Debt maturities | $ 6,815,700 |
SCHEDULE OF RELATED PARTIES NOT
SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Related Party Transactions [Abstract] | ||
Short term notes | $ 125,000 | $ 155,000 |
Accrued interest | 55,800 | 53,100 |
Total short-term notes and accrued interest - Related parties | $ 180,800 | $ 208,100 |
SCHEDULE OF FUTURE COMMITMENTS
SCHEDULE OF FUTURE COMMITMENTS UNDER NON-CANCELLABLE OPERATING LEASES (Details) | Dec. 31, 2021USD ($) |
Lessee, Lease, Description [Line Items] | |
2022 | $ 85,700 |
2023 | 88,300 |
2024 | 90,900 |
2025 | 93,600 |
2026 | 64,000 |
Thereafter | |
Total operating lease | 422,500 |
Office and Warehouse Space [Member] | |
Lessee, Lease, Description [Line Items] | |
2022 | 85,700 |
2023 | 88,300 |
2024 | 90,900 |
2025 | 93,600 |
2026 | 64,000 |
Thereafter | |
Total operating lease | $ 422,500 |
COMMITMENTS AND CONTINGENCIES_2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
Rent expense | $ 145,600 | $ 145,300 |
SCHEDULE OF CONSTITUTING BALANC
SCHEDULE OF CONSTITUTING BALANCE SHEET AND PRETAX INCOME (LOSS) ON DISCONTINUED OPERATIONS (Details) - USD ($) | 12 Months Ended | ||
Dec. 31, 2021 | Dec. 31, 2020 | Sep. 03, 2021 | |
Abandonment Of Subsidiary | |||
Cash and cash equivalents | $ 500 | ||
Inventory | 88,800 | ||
Prepaid expenses and other current assets | 14,500 | ||
Property and equipment, net | 700 | ||
Right of use assets | 30,600 | ||
Other assets | 9,900 | 18,900 | |
TOTAL ASSETS | $ 18,900 | 145,000 | 18,900 |
Accounts payable | 267,500 | 169,100 | |
Accrued liabilities | 227,700 | 220,800 | |
Payroll taxes payable | 1,085,400 | 1,076,800 | |
Customer deposits | 10,200 | 10,200 | |
Paycheck protection program liabilities | 337,500 | ||
Current portion of lease liabilities | 31,000 | ||
Accrued interest - related party | 1,800 | ||
TOTAL LIABILITIES | 400,100 | 1,961,100 | $ 1,476,900 |
Services revenue | 177,200 | 171,400 | |
Services costs | (314,900) | (423,700) | |
General and administrative expenses | (40,800) | (102,300) | |
Salaries and related expenses | (150,800) | (328,600) | |
Other income | 210,800 | 253,400 | |
Gain on debt extinguishment | 410,600 | ||
Total expenses | 114,900 | (601,200) | |
Operating income (loss) | 292,100 | (429,800) | |
Income tax benefit | |||
Total income (loss) from discontinued operations | $ 292,100 | $ (429,800) |
SCHEDULE OF NET ASSETS AND LIAB
SCHEDULE OF NET ASSETS AND LIABILITIES DISPOSED OF RESULTING IN THE GAIN ON THE ABANDONMENT (Details) - USD ($) | Dec. 31, 2021 | Sep. 03, 2021 | Dec. 31, 2020 |
Abandonment Of Subsidiary | |||
Assets, net | $ (18,900) | $ (18,900) | $ (145,000) |
Liabilities - Other, net including intercompany assets | 400,100 | $ 1,476,900 | $ 1,961,100 |
IRS payroll tax liability | 1,076,800 | ||
Gain on abandonment | $ 1,458,000 |
ABANDONMENT OF SUBSIDIARY (Deta
ABANDONMENT OF SUBSIDIARY (Details Narrative) $ in Millions | 12 Months Ended |
Dec. 31, 2021USD ($) | |
Abandonment Of Subsidiary | |
Gain on abandon of subsidiary | $ 1.5 |
SCHEDULE OF WARRANT ACTIVITY (D
SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
Weighted Average Exercise Price at beginning | $ 0.74 | $ 0.67 |
Number of Warrants at Beginning | 271,000 | 1,221,000 |
Weighted Average Remaining Contractual Life Warrants Outstanding | 1 year | |
Weighted Average Exercise Price, Granted | ||
Number of Warrants Granted | ||
Weighted Average Exercise Price, Exercised | ||
Number of Warrants Exercised | ||
Weighted Average Exercise Price, Cancelled | $ 0.85 | $ 0.65 |
Number of Warrants Cancelled | (71,000) | (950,000) |
Weighted Average Remaining Contractual Life Warrants Outstanding Ending | 1 year 6 months | |
Weighted Average Exercise Price at ending | $ 0.70 | $ 0.74 |
Number of Warrants at Ending | 200,000 | 271,000 |
Weighted Average Remaining Contractual Life Warrants Vested and exercisable | 8 months 12 days | |
Weighted Average Exercise, Vested and exercisable at end | $ 0.70 | |
Number of Warrants, Vested and exercisable at end | 200,000 |
EQUITY TRANSACTIONS (Details Na
EQUITY TRANSACTIONS (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | ||
Common stock, par value | $ 0.001 | $ 0.001 |
Non-controlling interest, description | The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar | |
PWS [Member] | ||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | ||
Percentage of non controlling equity interest | 46.00% | |
PelleChar [Member] | ||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | ||
Percentage of non controlling equity interest | 49.00% | |
Short-Term Note Holders One [Member] | ||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | ||
Number of shares issued during the period | 1,552,500 | |
Common stock, par value | $ 0.001 | |
Number of shares issued during the period, value | $ 226,800 | |
Short Term Note Holders Two [Member] | ||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | ||
Number of shares issued during the period | 975,000 | |
Common stock, par value | $ 0.001 | |
Number of shares issued during the period, value | $ 61,300 | |
Short Term Note Holders Three [Member] | ||
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items] | ||
Number of shares issued during the period | 90,000 | |
Common stock, par value | $ 0.001 | |
Number of shares issued during the period, value | $ 5,500 |
SCHEDULE OF WEIGHTED AVERAGE ES
SCHEDULE OF WEIGHTED AVERAGE ESTIMATED FAIR VALUE OF STOCK OPTION GRANTS (Details) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Expected volatility | ||
Expected dividend yield | ||
Risk-free interest rates | ||
Expected term (in years) | 3 years | |
Minimum [Member] | ||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Expected volatility | 133.92% | |
Risk-free interest rates | 0.29% | |
Maximum [Member] | ||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Expected volatility | 133.97% | |
Risk-free interest rates | 0.30% |
SCHEDULE OF STOCK OPTION ACTIVI
SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Share-based Payment Arrangement [Abstract] | ||
Weighted Average Exercise Price | $ 0.66 | $ 0.69 |
Number of Optioned Shares | 1,640,000 | 1,575,000 |
Weighted Average Remaining Contractual Term in Years at beginning | 3 years 9 months 25 days | |
Weighted Average Optioned Grant Date Fair Value at end | $ 0.04 | $ 0.04 |
Aggregate Intrinsic Value at beginning | ||
Weighted Average Exercise Price, Granted | $ 0.10 | |
Number of Optioned Shares, Granted | 90,000 | |
Weighted Average Optioned Grant Date Fair Value, Granted | $ 0.06 | |
Weighted Average Exercise Price, Exercised | ||
Number of Optioned Shares, Exercised | ||
Weighted Average Optioned Grant Date Fair Value, Exercised | ||
Weighted Average Exercise Price, Cancelled/expired | $ 0.60 | $ 0.54 |
Number of Optioned Shares , Forfeited/expired/canceled | (50,000) | (25,000) |
Weighted Average Optioned Grant Date Fair Value, Cancelled/expired | $ 0.19 | $ 0.19 |
Weighted Average Remaining Contractual Term in Years | 2 years 9 months 29 days | |
Weighted Average Exercise Price | $ 0.67 | $ 0.66 |
Number of Optioned Shares | 1,590,000 | 1,640,000 |
Weighted Average Remaining Contractual Term in Years, Vested and exercisable | 1 year 10 months 28 days | |
Weighted Average Optioned Grant Date Fair Value | $ 0.04 | $ 0.04 |
Aggregate Intrinsic Value at ending | ||
Weighted Average Exercise Price, Vested and exercisable | $ 0.67 | |
Number of Optioned Shares, Vested and exercisable | 1,590,000 | |
Weighted Average Optioned Grant Date Fair Value, Vested and exercisable | $ 0.04 | |
Aggregate Intrinsic Value Vested and exercisable |
STOCK-BASED COMPENSATION AND _3
STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLAN (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Share-based Payment Arrangement [Abstract] | ||
Stock-based compensation | $ 12,600 | $ 19,000 |
SCHEDULE OF POTENTIALLY DILUTIV
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Potentially dilutive securities | 4,770,900 | 4,780,600 |
Warrant [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Potentially dilutive securities | 200,000 | 271,000 |
Options [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Potentially dilutive securities | 1,500,000 | 1,640,000 |
Convertible Notes Payable Including Accrued Interest [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Potentially dilutive securities | 3,070,900 | 2,869,600 |
NET EARNINGS (LOSS) PER SHARE_2
NET EARNINGS (LOSS) PER SHARE (Details Narrative) | Dec. 31, 2021shares |
Earnings Per Share [Abstract] | |
Dilutive stock options included in diluted earnings per share | 90,000 |
SCHEDULE OF SEGMENT INFORMATION
SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($) | 12 Months Ended | ||
Dec. 31, 2021 | Dec. 31, 2020 | ||
Segment Reporting Information [Line Items] | |||
Revenue | $ 3,478,400 | $ 2,741,100 | |
Depreciation, Depletion and Amortization | [1] | 134,000 | 160,300 |
Interest expense | 738,600 | 875,700 | |
Stock-based compensation | 12,600 | 19,000 | |
Net income (loss) | 519,700 | (2,764,100) | |
Capital expenditures (cash and noncash) | 3,000 | 131,600 | |
Total assets | 2,237,200 | 2,216,700 | |
Environmental Solutions [Member] | |||
Segment Reporting Information [Line Items] | |||
Revenue | 3,238,300 | 2,505,100 | |
Depreciation, Depletion and Amortization | [1] | 68,300 | 74,900 |
Interest expense | 1,500 | 7,700 | |
Stock-based compensation | |||
Net income (loss) | 413,000 | (508,600) | |
Capital expenditures (cash and noncash) | 3,000 | 131,600 | |
Total assets | 1,359,200 | 1,419,700 | |
Solid Waste [Member] | |||
Segment Reporting Information [Line Items] | |||
Revenue | 240,100 | 236,000 | |
Depreciation, Depletion and Amortization | [1] | 34,000 | 34,600 |
Interest expense | 300 | 100 | |
Stock-based compensation | |||
Net income (loss) | 437,600 | (248,200) | |
Capital expenditures (cash and noncash) | |||
Total assets | 305,400 | 267,800 | |
Corporate Segment [Member] | |||
Segment Reporting Information [Line Items] | |||
Revenue | |||
Depreciation, Depletion and Amortization | [1] | 31,700 | 50,800 |
Interest expense | 736,800 | 867,900 | |
Stock-based compensation | 12,600 | 19,000 | |
Net income (loss) | (330,900) | (2,007,300) | |
Capital expenditures (cash and noncash) | |||
Total assets | $ 572,600 | $ 529,200 | |
[1] | Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles. |
SCHEDULE OF NON-CURRENT DEFERRE
SCHEDULE OF NON-CURRENT DEFERRED TAX ASSETS (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020 |
Income Tax Disclosure [Abstract] | ||
Net operating loss carry forwards | $ 5,557,000 | $ 5,408,000 |
Intangible and fixed assets | 110,000 | |
Accrued expenses | 30,000 | 105,000 |
Total deferred tax assets | 5,587,000 | 5,623,000 |
Depreciation and amortization | (107,000) | |
Valuation allowance | (5,480,000) | (5,623,000) |
Net deferred tax asset |
SCHEDULE OF COMPONENTS OF INCOM
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | ||
Income tax benefit (expense) | $ (69,000) | $ 573,000 |
Non-deductible items | (142,000) | 28,000 |
State and other benefits included in valuation | 16,000 | 196,000 |
Exclusion of income (losses) of pass-through entity | 52,000 | (13,000) |
Change in valuation allowance | 143,000 | (784,000) |
Income tax benefit |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) $ in Millions | 12 Months Ended |
Dec. 31, 2020USD ($) | |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] | |
Operating Loss Carryforwards | $ 21.7 |
Income Tax Examination, Description | Under the Tax Reform Act of 1986, the amount of and the benefit from net operating losses that can be carried forward may be limited in certain circumstances. Events that may cause changes in our tax carryovers include, but are not limited to, a cumulative ownership change of more than 50% over a three-year period. Therefore, the amount available to offset future taxable income may be limited. We carry a deferred tax valuation allowance equal to 100% of total deferred assets. In recording this allowance, we have considered a number of factors, but chiefly, our operating losses from inception. We have concluded that a valuation allowance is required for 100% of the total deferred tax assets as it is more likely than not that the deferred tax assets will not be realized |
Minimum [Member] | |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] | |
[custom:OperatingLossCarryforwardsExpirationPeriod] | 2028 |
Maximum [Member] | |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] | |
[custom:OperatingLossCarryforwardsExpirationPeriod] | 2037 |
EMPLOYEE RETENTION CREDIT (Deta
EMPLOYEE RETENTION CREDIT (Details Narrative) - USD ($) | 12 Months Ended | |
Dec. 31, 2021 | Dec. 31, 2020 | |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Labor and related expense | $ 946,100 | $ 1,272,600 |
C A R E S Act [Member] | ||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Labor and related expense | 200,000 | |
Employee retention credit outstanding amount | $ 0 |
SUBSEQUENT EVENTS (Details Narr
SUBSEQUENT EVENTS (Details Narrative) - USD ($) | Feb. 11, 2022 | Dec. 31, 2021 |
Subsequent Event [Line Items] | ||
Long term debt | $ 6,815,700 | |
Subsequent Event [Member] | ||
Subsequent Event [Line Items] | ||
Long term debt | $ 250,000 | |
Debt interest rate percentage | 8.00% | |
Debt maturity date | Feb. 10, 2027 |
SCHEDULE OF VALUATION AND QUALI
SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS (Details) - SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member] - USD ($) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items] | ||
Balance at beginning of period | $ 5,623,000 | $ 4,839,000 |
Charged to costs and expenses | (1) | 784,000 |
Charged to other accounts | ||
Deductions | ||
Balance at end of period | $ 5,480,000 | $ 5,623,000 |